The influence of ABC method on profitability of manufacturing companies

Automatizacija poslovnih procesa i promjena strukture troškova proizvodnje dovela je u pitanje adekvatnost tradicionalnih metoda obračuna troškova. Udio općih troškova proizvodnje se povećao, a njihova alokacija na konkretne proizvode ima utjecaj na objektivnost procjene troškova proizvodnje pojedinih proizvoda. Iz tog razloga dolazi do razvoja novih metoda obračuna troškova čiji je cilj i svrha objektivnija alokacija troškova i ocjena profitabilnosti proizvoda. Jedna od njih je i ABC metoda koja fokus stavlja na aktivnosti kao nosioce troškova, a koje su ujedno osnova za raspored općih troškova proizvodnje na troškovne objekte. U radu se ukazuje na temeljna obilježja i značenje ABC metode koja korigira nedostatke tradicionalnih metoda i donosi niz pogodnosti za poduzeća. U radu se također opisuje kompleksnost i isplativost implementacije ABC metode, ističući obilježja poduzeća u kojima bi koristi ABC metode nadvladale troškove njena uvođenja. Osim toga, rad se usmjerava na analizu primjene ABC metode u proizvodnim poduzećima te se nastoji prikazati njen utjecaj na profitabilnost poduzeća.Automation of business process and changes in the structure of production costs has led to question of adequacy of traditional cost accounting methods. The production overheads cost are increased and their allocation to products has an impact on the objectivity of the assessment of cost production. Because of that new cost accounting methods are developed in order to enable objective cost allocation and product profitability rating. One of them is the ABC method which focus is on activities as cost drivers, and that activities are also the basis for the allocation of production overheads to the cost objects. The paper points out the main characteristics and the meaning of the ABC method which corrects the disadvantages of traditional methods and brings a lot of benefits. The paper also describes the complexity and cost of implementation of the ABC method, emphasizing the characteristics of companies in which the benefits of ABC methods overcome the costs of its introduction. Furthermore, this paper focuses on the analysis of the application of the ABC method in manufacturing companies, trying to show its impact on the profitability of the company