ACCOUNTING MONITORING AND ANALYSIS OF STOCK OF RAW MATERIALS : Final paper

Poslovnom subjektu neophodna je imovina za redovito poslovanje, koju razlikujemo kao dugotrajnu i kratkotrajnu. Kratkotrajna imovina je imovina koja se utroši u jednom poslovnom procesu odnosno, koja se pretvori u novac u vremenskom razdoblju kraćem od jedne godine. Specifično za nju je da je potrebna za obavljanje svakodnevnih poslovnih aktivnosti. Dodatna klasifikacija kratkotrajne imovine je po kriteriju materijalnosti na zalihe, kratkotrajna potraživanja, kratkotrajnu financijsku imovinu te u konačnici novac. Zalihe su jedan od osnovnih elemenata poslovanja svakog poslovnog subjekta. Zalihe sirovina i materijala su vrsta zaliha čija je osnovna namjena utrošak u proizvodnom procesu. Osnovne metode računovodstvenog evidentiranja te vrste zaliha su metoda stvarnog troška nabave i metoda planiranog (standardnog) troška nabave. Koju metodu poslovni subjekt koristi može se vidjeti u bilješkama, a izbor pojedine ovisi o postavljenim poslovnim ciljevima.A business entity needs assets for regular operations. Those assets are classified into long-term and short-term. Short-term assets are assets that are used up in one business cycle, or that are converted into money in a period shorter than one year. In order to operate on a day-to-day basis, you simply need to have them. Additional classification of short-term assets is done according to the material criteria into inventories, short-term receivables, short-term financial assets, and money. Inventories are one of the basic elements of every business entity's operations. Stock of raw materials are a type of inventory whose basic purpose is to enter the production process. The basic methods of accounting for this type of inventory are the actual cost of purchase method and the method of planned (standard) cost of purchase. Which method the business entity uses can be seen in the notes to financial statements, and the choice of each depends on the set business goals