IMPLEMENTACIJA ABC METODE U PROIZVODNOM PODUZEĆU : Diplomski rad

U ovom radu je počevši od uvoda napravljena je klasifikacija troškova, te su definirani troškovi i pojmovi vezani uz njih. Zatim je bilo riječi o upravljanju troškovima, te se dolazi do metoda obračuna troškova U slijedećem dijelu pravi se razgraničenje između tradicionalnih i suvremenih metoda obračuna u koje spada i ABC metoda obračuna troškova, te je ukratko opisana svaka od njih. U teorijskom dijelu pobliže se definira ABC metoda, te se identificiraju koraci potrebni za implementaciju, njezine prednosti i nedostatci, te povijesne faze razvoja metode i njezina uloga u današnjem poslovanju. U empirijskom dijelu radi se obračun troškova na temelju ABC metode, te se radi usporedba između ABC metode i procesnog obračuna troškova kojeg tvrtka CEMEX Hrvatska d.d. trenutno koristi da bi se utvrdila isplativost uvođenja ABC metode. U zaključku su iznesena saznanja rada, te se na temelju istraživanja dolazi do zaključka da je tvrtki CEMEX d.d. isplativije koristiti procesnu metodu obračuna zbog malog udjela režijskih troškova u ukupnim troškovima, homogenosti proizvoda, te samim time i proizvodnih aktivnosti, te troškovima reorganizacije proizvodnog procesa koju bi implementacija ABC metode zahtijevala.In the begining of this paper a classification of costs is made, and costs are defined as is the terminology that is connected to them. The paper then moves towards cost management and then comes to costing methods. In the next part is a deliberation between traditional and modern costing methods, of which the ABC costing method is a part, and each of them is briefly described. In the theoretical part ABC method is more closely defined, as are the steps for its implementation, its advantages and disadvantages and historical phases of development and the role it plays in a company today. The empirical part consists of a cost calculation based on the company CEMEX Hrvatska d.d. which uses a process based costing method to determine if the implementation of ABC will result in lower unit production costs. In the conclusion part of this paper the findings of this paper are laid out, and based on the research it's concluded that implementing the ABC costing method is not economical for the company CEMEX Hrvatska d.d. to implement it. Rather, it is more cost effective to use the process based method it is using right now, because of the ratio of overhead costs in the total costs of the company, homogeneity of its products, and therefore, its production activities, and the costs of reorganisation that implementation of ABC would incur on the company