Application of the activity-based costing method on the example of the selected company

Suvremeno i dinamično poslovno okruženje utječe na promjenu strukture i ponašanja troškova u svakom poduzeću. S obzirom da tradicionalna metoda obračuna troškova iskazuje značajne nedostatke i postaje nepouzdana metoda u pružanju informacija o troškovima i cijeni koštanja, razvila se metoda obračuna troškova na temelju aktivnosti. ABC metoda osigurava kvalitetniji uvid u raspodjelu neizravnih troškova koji se nastoje što preciznije raspodijeliti na glavne nositelje te daje objektivniju, pravilniju i kvalitetniju valorizaciju učinaka. U ovom će se radu pokušati utvrditi djelotvornost ABC metode kao praktičnog rješenja za precizan obračun troškova u odabranom poduzeću te koji su prednosti i nedostaci njezine primjene. Također ovo istraživanje daje odgovor pomaže li ABC metoda u sveukupnom poboljšanju poslovanja analiziranog poduzeća te ukazuje li na nove spoznaje kojima se postižu napredovanja u sustavu upravljanja troškovima.Dynamic and increasingly complex business environment changing behavior and cost structure in every company. Given that the traditional cost method shows significant disadvantages and is becoming an unreliable method in providing cost and expense information, an activity-based costing method has been developed. The ABC method provides a better insight into the allocation of indirect costs for which it seeks to allocate major stakeholders as accurately as possible, while providing objectivity, regularity, and better valorization of performance. This paper will attempt to determine the effectiveness of the ABC method as a practical solution for the exact costs in the selected company and also determine what are the advantages and disadvantages of its application. Also, this research provides an answer that helps the ABC method in the overall improvement of the business of the analyzed company and indicates new insights used to achieve improvements in the cost management system