master's thesis
Concept and typs of costs

Martina Hodak (2016)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Katedra za nacionalnu i međunarodnu ekonomiju
Metadata
TitlePojam i vrste troškova
AuthorMartina Hodak
Mentor(s)Boris Crnković (thesis advisor)
Abstract
Ekonomija je izrazito kompleksna znanost koja se, između ostalog, bavi i proučavanjem i analizom troškova. Proučavanje troškova je započelo zbog teških uvjeta proizvodnje, što su nametnule velike svjetske krize. Na razvoj problematike troškova utjecale su konkurentske borbe, rast veličine poduzeća, razvoj literature iz područja ekonomije poduzeća itd. Može se reći da trošak zapravo predstavlja sve ono što se potroši na resurse potrebne za proizvodnju proizvoda i usluga. Sve ono što se potroši na proizvodne resurse je potrebno iskazati novčanom vrijednošću, što znači da trošak predstavlja vrijednosni izraz utrošaka resursa proizvodnje. U ovom diplomskom radu detaljno će se obraditi problematika troškova s naglaskom na vrste i funkcije troškova, a također će se i analizirati troškovi na primjeru poduzeća Ledo d.d. tijekom razdoblja od 2010. do 2014. godine.
Keywordscost fixed cost variable cost business cost financial cost material cost staff cost
Parallel title (English)Concept and typs of costs
Committee MembersBoris Crnković (committee chairperson)
Josip Mesarić (committee member)
Blaženka Hadrović Zekić (committee member)
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Lower level organizational unitsKatedra za nacionalnu i međunarodnu ekonomiju
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-06-29
Parallel abstract (English)
Economy is very complex science, that, among other things, studies analysis of costs. Cost analysis began to study because of difficult economic conditions which are imposed by the global crisis. The development of cost analysis have influenced the competitive struggle, growth-sized enterprises, the development of literature in the field of economy enterprises and so on. The costs represent all that is spent on the resources needed to produce goods and services. Everything that is spent on the production of goods and services is necessary to show in the cash value, which means that the cost represents the value of resources. In this thesis author will get detailed cost issues with emphasis on the types and functions of costs. The author will also analyze the costs on the example of Ledo company.
Parallel keywords (Croatian)trošak fiksni troškovi varijabilni troškovi poslovni troškovi financijski troškovi materijalni troškovi troškovi osoblja
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:854796
CommitterGordana Kradijan