Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok

Vig, Bruno

undergraduate thesis

Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok

Završni rad

Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. urn:nbn:hr:145:780593

Vig, Bruno

Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

Cite this document

APA 6th Edition

Vig, B. (2024). Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:780593

MLA 8th Edition

Vig, Bruno. "Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:780593

Chicago 17th Edition

Harvard

Vig, B. (2024). 'Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 27 March 2025, https://urn.nsk.hr/urn:nbn:hr:145:780593

Vancouver

Vig B. Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2024 [cited 2025 March 27] Available at: https://urn.nsk.hr/urn:nbn:hr:145:780593

IEEE

B. Vig, "Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:145:780593

Cite this item: https://urn.nsk.hr/urn:nbn:hr:145:780593

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Metadata

Title	Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad
Title (english)	Accounting of Raw Materials on the Example of Iločki Podrumi d.d. Ilok : Final paper
Author	Bruno Vig
Mentor	Blaženka Hadrović Zekić (mentor)
Committee member	Domagoj Karačić (predsjednik povjerenstva)
Committee member	Blaženka Hadrović Zekić (član povjerenstva)
Committee member	Anamarija Delić (član povjerenstva)
Granter	Josip Juraj Strossmayer University of Osijek Faculty of Economics and Business in Osijek Osijek
Defense date and country	2024-09-20, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics Accounting
Abstract	Osnova proizvodnog procesa poduzetnika su zalihe sirovina koje se jednokratno utroše u proizvodnju gotovog proizvoda ili u pružanje usluga. Predmet ovog završnog rada su specifične metode utroška zaliha, FIFO metoda, metoda prosječnih ponderiranih cijena (PPC) i standardna planska cijena. Primjena pojedine metode mjerenja utroška zaliha ovisi o postavljenim ciljevima poduzetnika. Od obrađenih računovodstvenih metoda vrednovanja zaliha, PPC metoda se pokazala kao najučinkovitija metoda zbog jednostavnosti praćenja sirovina na primjeru poduzetnika Iločki podrumi d.d. Ilok te zbog širokog asortimana sirovina i materijala u proizvodnom procesu uzgoja grožđa i proizvodnje vina. Metoda prosječne ponderirane cijene daje uvid u troškove različitih nabavnih cijena, pružajući realan prikaz utroška zaliha. Završna analiza računovodstvenih metoda uspoređuje tri prikazane metode te se izabire ona najoptimalnija na primjeru Iločkih podruma d.d. Ilok.
Abstract (english)	The basis of the production process of an entrepreneur is the stock of raw materials that are used once in the production of a finished product or in the provision of services. The subject of this final paper are specific inventory consumption methods, FIFO method, weighted average price method (PPC) and standard plan price. The application of each particular method and measuring inventory consumption depends on the set goals of the entrepreneur. Of the accounting methods of inventory valuation, the PPC method proved to be the most effective method due to the simplicity of tracking raw materials, as exemplified by the entrepreneur Iločki podrumi d.d. Ilok, due to the wide range of raw materials and materials in the production process of grape growing and wine production. The weighted average cost method gives insight into the costs of different purchase prices, providing a realistic view of inventory consumption. The final analysis of the accounting methods compares the three presented methods, and the most optimal one is chosen based on the example of Iločki podrumi d.d. Ilok.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:145:780593
Study programme	Title: ECONOMICS AND BUSINESS ECONOMICS - UNDERGRADUATE - UNIVERSITY Study programme type: university Study level: undergraduate Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Open access
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Repository	EFOS REPOSITORY
Created on	2025-01-14 14:47:13