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undergraduate thesis
Metode obračuna troškova u proizvodnji
2019. urn:nbn:hr:137:112632
Benčić, Sara
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Benčić, S. (2019). Metode obračuna troškova u proizvodnji (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:112632

Benčić, Sara. "Metode obračuna troškova u proizvodnji." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:112632

Benčić, Sara. "Metode obračuna troškova u proizvodnji." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:112632

Benčić, S. (2019). 'Metode obračuna troškova u proizvodnji', Undergraduate thesis, University of Pula, accessed 10 November 2024, https://urn.nsk.hr/urn:nbn:hr:137:112632

Benčić S. Metode obračuna troškova u proizvodnji [Undergraduate thesis]. Pula: University of Pula; 2019 [cited 2024 November 10] Available at: https://urn.nsk.hr/urn:nbn:hr:137:112632

S. Benčić, "Metode obračuna troškova u proizvodnji", Undergraduate thesis, University of Pula, Pula, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:137:112632

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Metadata
TitleMetode obračuna troškova u proizvodnji
Title (english)Cost accounting, methods in production
AuthorSara Benčić
MentorKsenija Černe (mentor)
Committee memberRobert Zenzerović (predsjednik povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
Committee memberTicijan Peruško (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2019-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Svakoga puta kada neki resurs ulazi u proces proizvodnje (bilo da je riječ o materijalnom resursu, ljudskom fizičkom ili umnom radu, radu strojeva) kako bi doveo do nastanka nove vrijednosti, neophodan je nastanak troškova. Stoga u procesu proizvodnje nastanak troškova je nužan. Procesi proizvodnje se razlikuju od jednoga do drugoga poduzeća. Zbog toga se postavlja pitanje: koju je metodu obračuna troškova najbolje koristiti. Svako će poduzeće odabrati onu metodu koja će mu najbolje koristiti. Odabir metode najviše će ovisiti o tome koja vrsta proizvodnje se u poduzeću provodi, koliko je poduzeće veliko te kakve su njegove proizvodne i ekonomske sposobnosti. Krajnji cilj, nakon odabira odgovarajuće metode, dovesti će do jednostavnog i racionalnoga upravljanja troškovima proizvodnje za proizvodnju zadane količine proizvoda ili usluga.
Abstract (english)
Every time when each resource enters the production process (whether it is a material resource, human physical or mental labor, machine operation) in order to produce a new product or service, occurrence of cost is necessary. Therefore, in the production process, incurring costs are indispensable. Production processes are different from one company to another. Because of that, the questation is: what is the best method for calculating costs. Each company will choose the best method to use. The choice of methods will depend most on what kind of production the company is conducting, how large the company is in terms of production and economic capacity. The ultimate goal, after choosing the right methods, will bring about a simple and rational management of production costs for the production of products or services.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:112632
Study programmeTitle: Business Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics
Course: Finance
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2019-09-27 13:44:53