IMPLEMENTACIJA ABC METODE U PROIZVODNOM PODUZEĆU : Diplomski rad

Za svako poslovanje najvaţnija je maksimilizacija dobiti, tj razlika prihoda od prodaje i troškova. Ovaj rad govori o vaţnosti troškova i njihovom upravljanju kao uvjetu za uspješnost svakog poslovanja. Da bi se kvalitetno upravljalo troškovima, treba paţljivo odabrati metodu obračuna troškova. Ovaj rad se bavi pitanjem djelotvornosti tradicionalnih metoda naspram suvremenoj ABC metodi. Tradicionalni pristup obračuna troškova podrazumijeva jednostavnu kalkulaciju dijeljenja gdje prevladavaju troškovi direktnog rada i direktnog materijala, a indirektni troškovi zauzimaju relativno mali udio u ukupnim troškovima proizvodnje. U poduzećima sa većim udjelom indirektnih troškova u ukupnim troškovima ovaj pristup moţe dati netočnu i nerealnu sliku. U suvremenim uvjetima proizvodnje i obavljanja usluga, globalizacije, segmentacije trţišta, pojave novih tehnologija, broj poduzeća sa većim udjelom indirektnih troškova je sve veći. ABC (Activity Based Costing) metoda obračuna troškova na temelju aktivnosti nastala je kao odgovor problemima s kojima se susreću tradicionalne metode. Osigurava objektivniju sliku o raspodjeli neizravnih troškova koje nastoji što preciznije raspodijeliti na njihove nositelje. Zahvaljujući tome daje mnogo bolje informacije o troškovima od tradicionalnih metoda koje koriste prvenstveno menadţmentu na različitim razinama odlučivanja.Profit maximization, i.e. the difference between sales revenues and costs, is the most important aspect of any business. This paper focuses on the importance of costs and cost management as a precondition for achieving success in business operations. In order to ensure quality cost management, the cost accounting method to be applied must be chosen carefully. This paper analyzes the efficiency of traditional methods compared to the contemporary ABC method. The traditional cost accounting approach rests on the simple operation of division, where the most dominant costs are the cost of direct labor and the cost of direct material, while indirect costs account for a relatively small share of total production costs. In companies recording larger shares of indirect costs in total costs, this approach might give an inaccurate and unrealistic picture. In modern conditions of production and provision of services, globalization, market segmentation and emergence of new technologies, the number of companies recording larger shares of indirect costs is constantly growing. The ABC (Activity Based Costing) cost accounting method has been created as an answer to the problems experienced in using traditional methods. It gives a more objective picture of indirect cost distribution, i.e. it strives to ensure that the costs are distributed among their respective owners as precisely as possible. It therefore provides much better cost information, used by the management at various decision making levels, compared to traditional methods