Implementation of activity-based costing method on the case of a service company

Tema ovog diplomskog rada je upravljanje troškovima na temelju aktivnosti (ABC metoda) koja predstavlja suvremenu metodu računovodstva troškova. ABC metoda primarno je razvijena u proizvodnim poduzećima kao posljedica automatizacije proizvodnih procesa. Danas pak sve više uslužnih subjekata uvodi ABC metodu kao metodu važnu za utvrđivanje troška usluge. Glavni cilj istraživanja u ovom radu je analizirati primjenu ABC metode na primjeru uslužnog poduzeća. Ciljevi su također prikazati specifičnosti računovodstva troškova, kao i definirati pojam i prikazati specifičnosti ABC metode u uslužnim poduzećima. Rezultati empirijskog istraživanja pružit će uvid u prednosti i nedostatke integracije ABC metode u uslužnom sektoru. Takav uvid može biti dobra polazišna točka u promišljanju poboljšanja upravljanja troškovima u drugim poduzećima.The subject of this graduate thesis is Activity-Based Costing (ABC method), which is a modern cost accounting method. The ABC method is primarily developed in manufacturing companies as a result of the automation of production processes. Today, however, more and more service entities are introducing the ABC method as a method important for determining the cost of a service. The main aim of the research in this paper is to analyze the application of the ABC method to the example of a service company. The goals are also to outline the specifics of cost accounting, as well as to define the term and to outline the specifics of the ABC method in service companies. The results of the empirical research will provide insight into the advantages and disadvantages of integrating the ABC method in the service sector. Such insight can be a good starting point in thinking about improving cost management in other businesses