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undergraduate thesis
Alokacija troškova u poduzeću Hrvatski telekom d.d.
2019. urn:nbn:hr:155:131310
Franić, Marina
University of Dubrovnik
Faculty of Economics and Business

Cite this document

Franić, M. (2019). Alokacija troškova u poduzeću Hrvatski telekom d.d. (Undergraduate thesis). Dubrovnik: University of Dubrovnik. Retrieved from https://urn.nsk.hr/urn:nbn:hr:155:131310

Franić, Marina. "Alokacija troškova u poduzeću Hrvatski telekom d.d.." Undergraduate thesis, University of Dubrovnik, 2019. https://urn.nsk.hr/urn:nbn:hr:155:131310

Franić, Marina. "Alokacija troškova u poduzeću Hrvatski telekom d.d.." Undergraduate thesis, University of Dubrovnik, 2019. https://urn.nsk.hr/urn:nbn:hr:155:131310

Franić, M. (2019). 'Alokacija troškova u poduzeću Hrvatski telekom d.d.', Undergraduate thesis, University of Dubrovnik, accessed 08 December 2024, https://urn.nsk.hr/urn:nbn:hr:155:131310

Franić M. Alokacija troškova u poduzeću Hrvatski telekom d.d. [Undergraduate thesis]. Dubrovnik: University of Dubrovnik; 2019 [cited 2024 December 08] Available at: https://urn.nsk.hr/urn:nbn:hr:155:131310

M. Franić, "Alokacija troškova u poduzeću Hrvatski telekom d.d.", Undergraduate thesis, University of Dubrovnik, Dubrovnik, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:155:131310

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Metadata
TitleAlokacija troškova u poduzeću Hrvatski telekom d.d.
Title (english)Allocation of Costs in the Company Hrvatski telekom d.d..
AuthorMarina Franić
MentorIris Lončar (mentor)
Committee memberIvo Šperanda (predsjednik povjerenstva)
Committee memberZrinka Golemac (član povjerenstva)
GranterUniversity of Dubrovnik
(Faculty of Economics and Business)
Dubrovnik
Defense date and country2019-07-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Alokacija troškova primjenjuje se s ciljem definiranja jediničnog troška proizvoda. To znači da se primjenom različitih računovodstvenih metoda može utjecati na profitabilnost proizvoda. Upravo je zbog toga nužno da se postupak alokacije troškova proizvodnje na pojedine proizvode provede uz primjenu adekvatnih računovodstvenih metoda. Na primjeru poduzeća Hrvatski telekom d.d. prikazat će se postupak alokacije troškova uz primjenu metodologije LRIC-a, tj. dugoročnih inkrementalnih troškova. Cilj je dokazati da se ukupni troškovi izravno ili neizravno alociraju na usluge i proizvode koji koriste troškovne krivulje. Analizom će se pokazati da se troškovi grupiraju u homogene kategorije prema zajedničkom uzroku.
Abstract (english)
Cost allocation is applied in order to define the unit cost of the product. This means that applying different accounting methods can affect product profitability. That is why it's necessary that the process of allocation of production costs to individual products be carried out with the application of adequate accounting methods. On the example of the Hrvatski Telekom d.d. the cost allocation process will be presented using the LRIC methodology, ie long-term incremental costs. The aim is to prove that total costs are directly or indirectly allocated to services and products that use cost curves. The analysis will show that the costs are grouped into homogeneous categories by common cause.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:155:131310
Study programmeTitle: Financial Management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Public note3967
Created on2019-07-16 08:28:37