RAČUNOVODSTVENO PRAĆENJE PROCESA PROIZVODNJE NA PRIMJERU PODUZEĆA „NOVOKMET D.O.O.“ : diplomski rad

Računovodstvo proizvodnje obuhvaća ulaganja u posebne oblike kratkotrajne imovine gdje od zaliha materijala i sirovina u kombinaciji s radom i ostalim faktorima proizvodnje nastaju gotovi proizvodi.Proces proizvodnje započinje primanjem narudžbe od strane kupca, nakon čega se sastavlja plan proizvodnje kako bi se utvrdila potrebna razina i vrsta materijala i sirovina. Nakon što završi proces proizvodnje i proizvodi se prenesu na skladište vrši se prodaja tih proizvoda. Pri prodaji gotovih proizvoda poduzetnik sastavlja otpremnicu i izlazni račun. Računovodstveni standardi uređuju koje se metode obračuna troškova trebaju primjenjivati s ciljem istinitog, fer i potpunog izvještavanja, ali poduzetnik ima mogućnost odabrati bilo koju dostupnu metodu obračuna troškova za potrebe svog internog izvještavanja. Tako može odabrati metodu obračuna troškova zaliha sirovina i materijala koja sadrži FIFO metodu i metodu prosječne ponderirane cijene. U empirijskom dijelu rada na primjeru poduzeća „Novokmet d.o.o.“ prikazan je način na koji se proces proizvodnje proizvoda evidentira u dnevniku i kojim dokumentima je sam proces popraćen, te su se usporedile FIFO metoda i metoda ponderirane prosječne cijene na primjeru jedne vrste materijala za 2014. godinu. Rezultat usporedbe je zanemariva razlika između metoda zbog minimalnih razlika između cijena što upućuje na odbacivanje postavljene hipotezeAccounting production includes investments in special forms of current assets, where inventories of materials and raw materials in combination with work and other factors of production create finished products. The manufacturing process begins by receiving orders by the customer, after which compiles the production plan in order to determine the necessary level and type of materials and raw materials. Once the process of production is over and products are transferred to the warehouse selling these products can be done. For sale of finished products entrepreneur prepares dispatch and output account. Accounting standards that govern costing methods should be applied with a view to a true, fair and complete reporting, but the entrepreneur has the option to choose any available method of cost calculation for the purposes of its internal reporting. So he can choose the method of calculating the cost of raw material and material which one is containing the FIFO method and the weighted average price method. In the empirical part of the paper on the example of the "Novokmet Ltd." is shown the way in which the process of production of the product is recorded in the general ledger and journal, and in which documents the process is followed, as well as the comparison of the FIFO method and the weighted average price method in the case of one species materials for 2014. The result of the comparison is negligible difference between methods due to the difference between the minimum price which leads to the rejection of the hypotheses