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undergraduate thesis
Suvremene metode obračuna troškova
2019. urn:nbn:hr:137:421540
Nikić, Luka
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Nikić, L. (2019). Suvremene metode obračuna troškova (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:421540

Nikić, Luka. "Suvremene metode obračuna troškova." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:421540

Nikić, Luka. "Suvremene metode obračuna troškova." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:421540

Nikić, L. (2019). 'Suvremene metode obračuna troškova', Undergraduate thesis, University of Pula, accessed 19 February 2025, https://urn.nsk.hr/urn:nbn:hr:137:421540

Nikić L. Suvremene metode obračuna troškova [Undergraduate thesis]. Pula: University of Pula; 2019 [cited 2025 February 19] Available at: https://urn.nsk.hr/urn:nbn:hr:137:421540

L. Nikić, "Suvremene metode obračuna troškova", Undergraduate thesis, University of Pula, Pula, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:137:421540

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Metadata
TitleSuvremene metode obračuna troškova
Title (english)Modern methods of costs calculations
AuthorLuka Nikić
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
Finance
Abstract
U završnom radu „suvremene metode obračuna troškova“ objašnjavamo tradicionalne metode obračuna troškova i suvremene metode. Prvo objašnjavamo pojam i definiciju računovodstva. Objašnjavam koja je svrha i značenje računovodstva u poslovanju nekog poslovnog subjekta. Računovodstvo je uslužna djelatnost koja pruža usluge u svrhu odlučivanja za koje treba zadovoljiti neka kvalitativna obilježja. Važno je objasniti šta je to računovodstvo troškova odnosno navodimo njegov razvoj, pojam, definiciju i značenje računovodstva troškova. Kontrolu računovodstvo provodi šef računovodstva ili neka druga ovlaštena osoba za nadzor računovodstva. Pruža informacije upravljačkom i financijskom računovodstvu. Način na koji je definirano računovodstvo troškova u nekom društvu ovisi do koje mjere ono sudjeluje u donošenju upravljačkih odluka. Kada objašnjavamo koncept računovodstva možemo ga objasniti kao koherentan sustav koji je uvjetovan načelima i ciljevima računovodstva. Možemo zaključiti da je sadržaj računovodstva izravno uvjetovan konceptom odnosno ciljevima, pretpostavkama i računovodstvenim načelima. Tradicionalne metode obračuna troškova uspješno su se koristile u stabilnim uvjetima poslovanja, ali u suvremenim poslovnim uvjetima ne pružaju točne informacije o troškovima. Razlikujemo dva osnovna sustava obračuna troškova, a to su: obračun troškova po radnom nalogu i procesni sustav obračuna troškova. Suvremene metode obračuna troškova omogućuju da preciznije i realnije procijenimo troškove aktivnosti poslovnih subjekata. Sastoji se od ABC, EVA, i BSC metode.
Abstract (english)
In the final assignment “Modern Costing Methods” we explain the traditional costing methods and modern methods. We first explain the concept and definition of accounting. I explain the purpose and meaning of accounting in an entity's business. Accounting is a service activity that provides decision-making services for which some qualitative characteristics need to be met. It is important to explain what cost accounting is, that is, to describe its development, concept, definition and meaning of cost accounting. Control accounting is performed by the head of accounting or another authorized person to supervise accounting. It provides management and financial accounting information. The way cost accounting is defined in a company depends on the extent to which it participates in management decisions. When explaining the concept of accounting we can explain it as a coherent system that is conditioned by the principles and objectives of accounting. We can conclude that the content of accounting is directly conditioned by the concept or objectives, assumptions and accounting principles. Traditional costing methods have been used successfully in stable operating conditions, but do not provide accurate cost information in modern business conditions. We distinguish between two basic systems of cost calculation, namely: costing per work order and process costing system. Modern costing methods allow us to more accurately and realistically estimate the costs of an enterprise's activities. It consists of ABC, EVA, and BSC methods.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:421540
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 on2019-09-25 09:39:42