PRODUCTION ACCOUNTING

U ovom radu pobliže će se objasniti računovodstvo proizvodnje, njegova definicija te računovodstveno evidentiranaj aktivnosti vezanih za proizvodnju. Računovodstvo proizvodnje ima svoja pravila i procedure koje su s jedne strane određene računovodstvenim stanadrdima, a s druge strane poreznim propisima. Bitne stavke kojima ova tema mora posvetiti pažnju odnosi se na nabavu inputa kao što su materijali i sirovine. Daljnu pažnju mora se posvetiti svim troškovima koji su inputi u procesu proizvodnje kao i metodoma prilikom izrade cijene koštanja. To mogu biti radni nalozi, moderne ili tradicionalne metode praćenja troškova. Pratiti će se zalihe u proizvodnji ali i vrijednosno usklađenje zalihe. Rad se bavi i zalihama gotovih proizvoda te trgovina na veliko i na malo i kakve su to inventurne razlike.In this paper production accounting will be discussed and defined as well as accounting tracking of activities that are connected to production. Production accounting has it's rules and procedures defined through accounting standards on the one side, and tax regulation on the other. The most important elements this paper has to give attention to are provision of input such as materials and raw materials. Furthermore, it has to deal with all input costs in the process of production as well as methods used to compile costs. Those can be work orders, modern or traditional tracking methods. It will track stock supplies in production but also the way they are stored in a warehouse. This paper follows stock of finished products, what wholesale and retail trade is and the inventory differences between them