prikaz prve stranice dokumenta ZAJEDNIČKI UČINCI PRIMJENE ABC METODE I RAČUNOVODSTVA TROŠKOVA KVALITETE
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master's thesis
ZAJEDNIČKI UČINCI PRIMJENE ABC METODE I RAČUNOVODSTVA TROŠKOVA KVALITETE
Diplomski rad
2021. urn:nbn:hr:124:423470
Dražić, Katarina
University of Split
Faculty of economics Split

Cite this document

Dražić, K. (2021). ZAJEDNIČKI UČINCI PRIMJENE ABC METODE I RAČUNOVODSTVA TROŠKOVA KVALITETE : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:423470

Dražić, Katarina. "ZAJEDNIČKI UČINCI PRIMJENE ABC METODE I RAČUNOVODSTVA TROŠKOVA KVALITETE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:423470

Dražić, Katarina. "ZAJEDNIČKI UČINCI PRIMJENE ABC METODE I RAČUNOVODSTVA TROŠKOVA KVALITETE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:423470

Dražić, K. (2021). 'ZAJEDNIČKI UČINCI PRIMJENE ABC METODE I RAČUNOVODSTVA TROŠKOVA KVALITETE : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 14 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:423470

Dražić K. ZAJEDNIČKI UČINCI PRIMJENE ABC METODE I RAČUNOVODSTVA TROŠKOVA KVALITETE : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 April 14] Available at: https://urn.nsk.hr/urn:nbn:hr:124:423470

K. Dražić, "ZAJEDNIČKI UČINCI PRIMJENE ABC METODE I RAČUNOVODSTVA TROŠKOVA KVALITETE : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:423470

Metadata
TitleZAJEDNIČKI UČINCI PRIMJENE ABC METODE I RAČUNOVODSTVA TROŠKOVA KVALITETE : Diplomski rad
AuthorKatarina Dražić
MentorBranka Ramljak (mentor)
MBZ: 165075
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
ABC metoda i metoda računovodstva troškova kvalitete su dvije suvremene metode upravljanja troškovima. S druge strane razlikuju se tradicionalne metode koje predstavljaju jednostavniji način izračuna troškova, no to što se na jednostavniji način dođe do određenih troškova i rezultata, ne znači i potpunu točnost tih podataka. Upravo iz tog razloga i zbog djelomičnog obuhvata troškova, razvile su se suvremene metode upravljanja troškovima koje na detaljniji način obuhvaćaju troškove, a posebice indirektne troškove. Osnovni problem ovog istraživanja je uspješna implementacija ABC metode i metode računovodstva troškova kvalitete, jer je teško teoriju primijeniti u praktičnom dijelu. Naime, implementacija ove dvije metode je zahtjevna i skupa, no zato su krajnji rezultati precizniji. Glavni cilj ovog rada je bio prikazati da li je kombinacija ove dvije metode uspješna, a prema rezultatima ispitanika može se zaključiti da se određen postotak, 42,9% slaže s navedenom tvrdnjom.
Abstract (english)
The ABC method and the Quality Cost accounting method are two modern cost management methods. On the other side, there are traditional methods that represent a simpler way of calculating costs, but the fact that certain costs and results are obtained in a simpler way doesn’t mean the complete accuracy of these informations. Precisely for this reason and due to the partial coverage of costs, modern cost management methods have been developed that include costs in a more detailed way, and in particular indirect costs. The main problem of this research is the successful implementation of the ABC method and the method of cost accounting, because it’s difficult to apply the theory in the practical part. Namely, the implementation of these two methods is demanding and expensive, but the final results are more precise. The main goal of this research was to show whether the combination of these two methods is successful, and according to the results of the respondents it can be concluded that most of them, 42,9 % agree with above statement.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:423470
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-11-30 15:07:58