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undergraduate thesis
Utjecaj ovisnih troškova na kalkulaciju cijene robe na otocima
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. urn:nbn:hr:145:065939
Jurić, Rebecca
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Jurić, R. (2018). Utjecaj ovisnih troškova na kalkulaciju cijene robe na otocima (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:065939

Jurić, Rebecca. "Utjecaj ovisnih troškova na kalkulaciju cijene robe na otocima." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:065939

Jurić, Rebecca. "Utjecaj ovisnih troškova na kalkulaciju cijene robe na otocima." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:065939

Jurić, R. (2018). 'Utjecaj ovisnih troškova na kalkulaciju cijene robe na otocima', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 08 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:065939

Jurić R. Utjecaj ovisnih troškova na kalkulaciju cijene robe na otocima [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 December 08] Available at: https://urn.nsk.hr/urn:nbn:hr:145:065939

R. Jurić, "Utjecaj ovisnih troškova na kalkulaciju cijene robe na otocima", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:065939

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Metadata
TitleUtjecaj ovisnih troškova na kalkulaciju cijene robe na otocima
Title (english)Effects of overall calculating cost of goods prices in islands
AuthorRebecca Jurić
MentorBlaženka Hadrović Zekić (mentor)
Committee memberBlaženka Hadrović Zekić (predsjednik povjerenstva)
Committee memberSunčica Oberman Peterka (član povjerenstva)
Committee memberNataša Drvenkar (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Troškovi su najznačajnija kategorija koja oduzima najviše pažnje svakom poduzeću i obrtu. Vezani su uz sve poslovne procese i nezamislivo je nabaviti neki proizvod bez njegova utroška. Prilikom nabave određenog proizvoda potrebno je promatrati svaki trošak i radi lakšeg poslovanja pokušati predvidjeti trošenje kako bi se minimaliziralo i pri tome ostvarilo veću dobit poslovanja. Trošak je sastavni dio kalkulacije koja formira cijenu koštanja proizvoda. Troškovi i kalkulacija su bitni faktori za odluke menadžmenta jer imaju veliki značaj prilikom formiranja cijena proizvoda. Kalkulacija ovisnih troškova općenito je oblik proračuna troškova nabave odnosno utvrđivanja cijene koštanja proizvoda i na temelju toga prodajne cijene proizvoda. Zadatak kalkulacije sastoji se u uspostavljanju tih cijena, ali ona ima i drugi isto toliko važan ili čak i mnogo važniji zadatak, a to je kontrola troškova i kontrola ekonomičnosti poslovanja. Izvršavanjem ovog drugog zadatka kalkulacija treba pomoći nastojanju za povećanjem proizvodnosti i ekonomičnosti i za postizanjem racionalnosti poslovanja. Kalkulacija - izražavanje cijene koštanja predstavlja postupak raspoređivanja ukupnih troškova na nositelje. Cilj utvrđivanja cijene koštanja je da se svaki proizvod optereti onim iznosom dijela troškova koje je svojom proizvodnjom prouzrokovao. Izračunavanje cijene koštanja proizvoda i usluga predstavlja bitnu aktivnost u obrtu, jer se na taj način omogućuje orijentacija poslovanja prema tržišnim uvjetima koji obuhvaćaju kako kupce, tako i konkurenciju.
Abstract (english)
Costs are the most significant category that takes the most attention to every business. They are linked to all business processes and it is unthinkable to get a product without its expense. When purchasing a particular product, it is necessary to observe any costs and to try to anticipate the expense in order to minimize the profitability and to achieve a greater profit. The cost is an integral part of the calculation that forms the cost of the product. Costs and calculations are key factors for management decisions because they have a great importance in product price formation. Calculation of add-on costs is generally a form of budgeting of procurement costs ie determining the cost of the product and on that basis the sales price of the product. The task of calculating is to set these prices, but it has another equally important or even more important task, namely cost control and cost-effectiveness control. By carrying out this second task, the calculation should help the effort to increase productivity and economy and to achieve business rationality. Calculation -Increasing cost price represents the process of allocating total costs to the bearers. The aim of determining the cost of the cost is to charge each product to the part of the cost that it caused to its production. Calculation of the cost of products and services represents an important activity in the company, as it enables business orientation according to market conditions that encompass both buyers and competitors.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:065939
Study programmeTitle: Financial Management
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2018-11-14 13:43:51