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master's thesis
SPECIFIČNOSTI RAČUNOVODSTVA EKSPLOATACIJE I PRERADE TEHNIČKOG KAMENA NA STUDIJI SLUČAJA
Diplomski rad
2016. urn:nbn:hr:124:867679
Jurić, Marija
University of Split
Faculty of economics Split

Cite this document

Jurić, M. (2016). SPECIFIČNOSTI RAČUNOVODSTVA EKSPLOATACIJE I PRERADE TEHNIČKOG KAMENA NA STUDIJI SLUČAJA : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:867679

Jurić, Marija. "SPECIFIČNOSTI RAČUNOVODSTVA EKSPLOATACIJE I PRERADE TEHNIČKOG KAMENA NA STUDIJI SLUČAJA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:867679

Jurić, Marija. "SPECIFIČNOSTI RAČUNOVODSTVA EKSPLOATACIJE I PRERADE TEHNIČKOG KAMENA NA STUDIJI SLUČAJA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:867679

Jurić, M. (2016). 'SPECIFIČNOSTI RAČUNOVODSTVA EKSPLOATACIJE I PRERADE TEHNIČKOG KAMENA NA STUDIJI SLUČAJA : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 08 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:867679

Jurić M. SPECIFIČNOSTI RAČUNOVODSTVA EKSPLOATACIJE I PRERADE TEHNIČKOG KAMENA NA STUDIJI SLUČAJA : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 November 08] Available at: https://urn.nsk.hr/urn:nbn:hr:124:867679

M. Jurić, "SPECIFIČNOSTI RAČUNOVODSTVA EKSPLOATACIJE I PRERADE TEHNIČKOG KAMENA NA STUDIJI SLUČAJA : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:867679

Metadata
TitleSPECIFIČNOSTI RAČUNOVODSTVA EKSPLOATACIJE I PRERADE TEHNIČKOG KAMENA NA STUDIJI SLUČAJA : Diplomski rad
AuthorMarija Jurić
MentorŽeljana Aljinović Barać (mentor)
MBZ: 293643
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Proizvodnja je proces u kojem se korištenjem inputa u kombinaciji sa radom i ostalim faktorima proizvodnje stvara proizvod odnosno output. Računovodstvo proizvodnje često se naziva računovodstvo troškova zato što se u sklopu računovodstva proizvodnje evidentiraju ulaganja koja su dovela do gotovih proizvoda, a ona se prvo evidentiraju kao trošak. Troškovi predstavljaju najznačajniju ekonomsko-računovodstvenu kategoriju i potrebno je da menadžment raspolaže svim informacijama o troškovima kako bi mogao donijeti odluku o početku proizvodnje. Osnovna podjela troškova je na uskladištive i ne uskladištive troškove. Metode obračuna troškova se dijele u dvije osnovne skupine: tradicionalne i suvremene. Računovodstveni standardi utvrđuju raspoložive metode obračuna troškova, a svaki poduzetnik ima na volju odabrati metodu koja najbolje odgovara njegovu poslovanju. Empirijski dio prikazuje računovodstveno evidentiranje procesa proizvodnje i nastalih troškova uz popratnu dokumentaciju, te usporedbu FIFO i PPC metode obračuna troškova na primjeru kamenoloma ‘‘X’’ Rezultat istraživanja je mala razlika u korist FIFO metode.
Abstract (english)
The production is a process in which the use of inputs in combination with work and other factors of production creates the product or output. Accounting production is often referred to as cost accounting because under the accounting production are accounted investments that led to the finished product, but they are first recorded as an expense. The costs are the most important economic and accounting category and it is necessary that management has all informations about costs in order to make a decision on the start of production. The basic division of costs is division on storable and non storable costs. Costing methods are divided into two basic groups: traditional and contemporary. Accounting standards determine the available methods of cost accounting, and every entrepreneur has the will to choose the method that best suits their business. The empirical part shows the accounting treatment of the production process and the incurred costs with supporting documentation, and comparison of FIFO and PPC costing methods in the case of the quarry ‘‘X’’. The result of the research is a slightly difference in favor of the FIFO method.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:867679
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-11-10 13:23:07