Accounting monitoring and stock analysis

Predmet završnog rada je računovodstveno praćenje i analiza zaliha. Zalihe su oblik kratkoročne imovine poduzeća, te se nalaze u aktivi bilance. Najčeśći pojavni oblik zaliha su zalihe sirovina i materijala, zalihe nedovršene proizvodnje i zalihe gotovih proizvoda. Zalihe sirovina i materijala obuhvaćaju inpute koji se koriste u procesu proizvodnje kako bi se iz njih dobio finalni proizvod. Osnovni procesi računovodstvene evidencije zaliha sirovina i materijala su procesi nabave, utroška i otuđenja sirovina i materijala. Stanje zaliha i sirovina na skladištu bitno je pratiti i ispravo proknjižiti kako bi ono odgovaralo onome u knjigovodstvu. Evidencija zaliha sirovina i materijala vodi se po stvarnom ili planiranom trošku nabave. Zalihe proizvodnje i gotovih proizvoda vrednuju se dvjema metodama od kojih svaka na drugačiji način odreduje rezultate na kraju poslovne godine. Osnovne metode za analizu i praćenje utroška zaliha su FIFO metoda te metoda prosječnih ponderiranih cijena. Kod metode FIFO prvo se razdužuju stavke koje su prve kupljene. Metoda prosječnih ponderiranih cijena trošak određuje temeljem ponderiranog prosječnog troška svih stavki. Svako poduzeće obavezno je voditi poslovne knjige na temelju koji se na kraju godine sastavljaju financijski izvještaji. Dnevnik i glavna knjiga čine osnovne pomoćne knjige, dok pomoćnim knjigama pripadaju knjiga blagajne, inventara te knjiga ulaznih i izlaznih računa koje opisuju stavke koje su sadržane u glavnoj knjizi. Planiranje zaliha vrši se pomoću statističke ili analitičke metode. Statistička metodom prate se zalihe u trenutačnom razdoblju, dok analitička metoda prati zalihe na temelju jednog dana.The subject of this paper is accounting monitoring and inventory analysis. Inventories are a form of short-term assets, and are included in the assets of the balance sheet. Inventories mostly occur in form of supplies of raw materials, inventory of unfinished products and inventory of finished products. Basic methods for inventory analysis and monitoring are FIFO, LIFO methods and method of weighted average prices, which are used in order to explain and elaborate the topic of this final paper. Stocks of raw materials and materials include inputs that are used in the production process in order to obtain the final product from them. The basic processes of accounting records of stocks of raw materials and materials are the processes of procurement, consumption and disposal of raw materials and materials. It is important to monitor the state of stocks and raw materials in the warehouse and properly record them so that they correspond to what is in the bookkeeping. Records of raw materials and materials stocks are kept according to the actual or planned acquisition cost. Inventories of production and finished products are valued using two methods, each of which determines the results at the end of the business year in a different way.The basic methods for inventory analysis and monitoring are the FIFO method and the weighted average price method. With the FIFO method, the items that were purchased first are discharged first. The method of weighted average prices determines the cost based on the weighted average cost of all items. Every company is obliged to keep business books on the basis of which financial statements are drawn up at the end of the year. The journal and the general ledger make up the basic auxiliary books, while the auxiliary books include the cash book, inventory, and the book of incoming and outgoing accounts that describe the items contained in the general ledger. Stock planning is carried out using statistical or analytical methods. The statistical method monitors the state of inventory in the current period, while the analytical method monitors the state based on one day