| Popis: |
Rastuća poslovna okruženja i napredak informatičkih tehnologija uzrokovali su potrebu razvoja učinkovitijih metoda obračuna troškova koje daju točnije rezultate. Stoga, rad prikazuje kratak rezime uzroka nastanka suvremenih metoda upravljanja troškovima s fokusoma na metodu temeljenu na aktivnostima, odnosno ABC metodu te njenu usporedbu sa tradicionalnim pristupima. Zbog visokih troškova uvođenja ABC metode većinom je koriste velika poduzeća koja imaju široku paletu proizvoda. Prikazane su prednosti i nedostaci ABC metode te njenja uloga i primjena u proizvodnji vina. Cilj rada je istražiti i primjeniti ABC metodu u proizvodnji vina. Fast growing business environments and information technologies progress caused need to develop more effective methods of cost accounting that provide more accurate results. Therefore, the paper presents a brief summary of causes of contemporary methods of cost management with focus on Activity Based Costing (ABC) and its comparison with traditional approaches. Due to the high costs of introducing, large companies that have a wide variety of products are the main users of the ABC method. Advantages and disadvantages of ABC method are also present in the paper as well as its role and application in wine production. The aim is to research and apply the ABC method into the production of wine. |
