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master's thesis
Interni obračun troškova na primjeru poduzeća u djelatnosti prerade otpada
2020. urn:nbn:hr:192:479392
Iličić, Marijana
University of Rijeka
Faculty of Economics and Business

Cite this document

Iličić, M. (2020). Interni obračun troškova na primjeru poduzeća u djelatnosti prerade otpada (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:479392

Iličić, Marijana. "Interni obračun troškova na primjeru poduzeća u djelatnosti prerade otpada." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:192:479392

Iličić, Marijana. "Interni obračun troškova na primjeru poduzeća u djelatnosti prerade otpada." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:192:479392

Iličić, M. (2020). 'Interni obračun troškova na primjeru poduzeća u djelatnosti prerade otpada', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 14 April 2024, https://urn.nsk.hr/urn:nbn:hr:192:479392

Iličić M. Interni obračun troškova na primjeru poduzeća u djelatnosti prerade otpada [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2020 [cited 2024 April 14] Available at: https://urn.nsk.hr/urn:nbn:hr:192:479392

M. Iličić, "Interni obračun troškova na primjeru poduzeća u djelatnosti prerade otpada", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:192:479392

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Metadata
TitleInterni obračun troškova na primjeru poduzeća u djelatnosti prerade otpada
Title (english)Intenal Calculation on the Example of a Waste Treatment Company
AuthorMarijana Iličić
MentorMira Dimitrić (mentor)
Committee memberMira Dimitrić (predsjednik povjerenstva)
Committee memberAndrea Arbula Blecich (član povjerenstva)
Committee memberJosip Čičak (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2020-07-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Rad je ukazao na važnost internog obračuna troškova. Internim obračunom troškovi se raspoređuju po fazama i vrsti materijala. Troškove je potrebno rasporediti na fiksnu i varijabilnu komponentu kako bi se mogla izračunati granica sigurnosti te točka pokrića. To su podatci od velike važnosti za menadžment koji temeljem analiza donosi poslovne odluke. Interni obračun troškova proveden je u poduzeću Sirovina d.o.o., Bjelovar. Poduzeće se bavi djelatnošću sakupljanja i zbrinjavanja otpada. Troškovi se u poduzeću Sirovina d.o.o. mogu promatrati kroz dvije faze. To su faza sakupljanja otpada te faza sortiranja i prerade otpada. Iako poduzeće posluje s dobiti, prijelomna točka i granica sigurnosti mogle bi biti povoljnije za poduzeće. Poseban problem predstavljaju relativno visoki troškovi otkupa otpadnog materijala. Temeljem internog obračuna donesene su i preporuke za poboljšanje poslovanja.
Abstract (english)
The paper pointed out the importance of internal costing. By internal calculation, costs are distributed by phases and type of material. Costs need to be allocated to a fixed and a variable component so that the safety margin and coverage point can be calculated. These are data of great importance for the management that makes business decisions based on the analysis. Internal cost calculation was performed in the company Sirovina d.o.o., Bjelovar. The company is engaged in waste collection and disposal. The costs in the company Sirovina d.o.o. can be observed through two phases. These are the waste collection phase and the waste sorting and processing phase.. Although the company is operating at a profit, the breaking point, safety margin and coverage point could be better. A particular problem is the relatively high cost of purchasing waste material. Based on the internal calculation, recommendations for improvements were made.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:479392
Study programmeTitle: Business Economics; specializations in: Finance and Banking, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business, International Business IT Business
Course: Entrepreneurship
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 on2020-10-30 15:38:57