RAČUNOVODSTVO PROIZVODNOG PODUZEĆA NA PRAKTIČNOM PRIMJERU : Završni rad

Cilj rada prikazati računovodstveni postupak praćenja proizvodnje mesa i suhomesnatih proizvoda, od nabave sirovine do isporuke gotovog proizvoda kupcu na praktičnom primjeru. Analiziranje i knjiženje svih poslovnih događaja koji su nastali opisani su i navedeni u radu. Proces proizvodnje započinje izdavanjem radnog naloga. Radni nalog je interni dokument, koji je namijenjen naručivanju i praćenju događaja u okviru organizacije. robe se odvija preko narudžbenice. To je dokument kojim kupac naručuje robu od dobavljača. Mora se navesti vrsta robe i količina robe. Roba kad stigne do dobavljača zaprima se na skladište ili prodavaonicu.Za svaki ulaz potrebno je sastaviti dokument pod nazivom primka. Na temelju naloga za otpremu skladišna služba sastavlja dokument pod nazivom otpremnica. To je robni dokument koji prati robu u slučaju kada mijenja vlasnika.The aim of the paper is to present the accounting procedure for monitoring the production of meat and dried meat products, from the procurement of raw materials to the delivery of the finished product to the customer on a practical example. Analyzing and recording all business events that have occurred are described and listed in the paper. The production process begins with the issuance of a work order. A work order is an internal document, which is intended for ordering and monitoring events within the organization. The ordering of goods takes place through the purchase order. It is a document by which the buyer orders the goods from the supplier. The type of goods and the quantity of the goods must be stated. When the goods reach the supplier, they are received at the warehouse or store. For each entry it is necessary to compile a document called a receipt. Based on the shipment order, the warehouse service compiles a document called a delivery note