RAČUNOVODSTVENO PRAĆENJE TROŠKOVA PROIZVODNJE NA PRIMJERU FIRME ŠUJICADRVO d.o.o. : završni rad

Računovodstvo proizvodnje obuhvaća ulaganja u posebne oblike kratkotrajne imovine gdje se od zaliha materijala i sirovina u kombinaciji s radom i ostalim faktorima proizvodnje nastaje gotovi proizvod. Proces proizvodnje započinje primanjem narudžbe od strane kupca, nakon čega se sastavlja plan proizvodnja kako bi se saznalo koji su materijali i sirovine potrebni za proces proizvodnje. Nakon završenog procesa proizvodnje, ujedno i prijenosa proizvoda na skladište počinje prodaja proizvoda. Kod prodaje gotovih proizvoda poduzetnik sastavlja otpremnicu i izlazni račun. Tema završnog rada je bila Računovodstveno praćenje troškova proizvodnje na primjeru firme Šujica-drvo d.o.o. U uvodnom dijelu završnog rada definirao se problem istraživanja, ciljevi istraživanja, metode istraživanja te struktura istraživanja. U drugom dijelu završnog rada definiralo se računovodstvo troškova proizvodnje. U početnom dijelu definirani su troškovi i njihova podjela te zakonski okviri koji uređuju područja troškova proizvodnje. U nastavku je definirano računovodstveno praćenje proizvodnog procesa te koja je njegova zadaća. U trećem istraživačkom dijelu prikazano je računovodstveno praćenje troškova proizvodnje unutar poduzeća Šujica-drvo d.o.o. te osnovne informacije o poduzeću Šujica-drvo d.o.o. čija je glavna proizvodna djelatnost proizvodnja rezane drvene građe. Zadaća računovodstva je da prati, obračunava i raspoređuje troškovne elemente koji su uključeni u proizvodni proces Poduzeće Šujica-drvo je povećalo troškove prema rezultatima poslovanja iz 2015. godine, ali je također i povećalo ukupne prihode što je na kraju rezultiralo povećanjem dobiti. Razlog tomu leži u činjenici što je poduzeće u skladu sa svojim istraživanjem tržišta i zadovoljenju potreba kupaca otvorilo poslovni pogon što je rezultiralo povećanjem broja zaposlenih te pozitivnog poslovnog rezultata u cijelosti Na samom kraju rada donio se zaključak o cijelokupnom istraživanju, kako teoriskom tako i o empirijskomAccounting of production department includes investments in special forms of short term assets where stocks of materials and raw materials, combined with labor and other factors of production result in finished product. The manufacturing process begins by receiving orders from the customer, after which the production plan is compiled to find out what materials and raw materials are necessary for the production process. Having the production process completed, as well as the transfer of the product to the warehouse, sale of the product begins. When selling finished products an entrepreneur prepares bill of lading and sales invoice. The topic of the thesis was The accounting monitoring of the production expenses in the case of the company Šujica-wood Ltd. In the opening part of the thesis the research problem was defined as well as the research objectives, research methods and structure of the research. In the second part of the thesis the accounting of the production expenses was defined. In the initial part expenses are defined and their division and the legal framework which regulates areas of the production expenses. In the following section accounting monitoring of the production process is defined and its purpose. The third research part shows the accounting monitoring of the expenses of production within the company Šujica-wood Ltd. and basic information about the company Šujica-wood Ltd. whose main production activity is the production of sawn wood material. The task of accounting is to monitor, calculate and distribute the expenses of the elements involved in the production process. The company Šujica-wood increased the expenses according to operating results of 2015, but has also increased the total revenue which eventually resulted in increased profits. The reason for that lies in the fact that the company in accordance with its market research and satisfying the needs of customers has opened business machinery which resulted in an increase in the number of employees and positive business results as a whole. At the end of the thesis the conclusion about the overall research was brought, theoretical and empirical as well