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sisvu:academicYear 2008 (xsd:int)
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sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/23914/2008/199460>
sisvu:description 1. Računovodstvo troškova - uloga, koncepti i podjele, mjesto računovodstva troškova u poslovnom sustavu i u računovodstvenoj teoriji. 2. Financijsko računovodstvo, računovodstvo troškova, upravljačko računovodstvo. Troškovi, pojam, vrste, grupiranje troškova. 3. Računovodstveni sustavi. Računovodstvo za potrebe bilanciranja. Računovodstvo troškova proizvodnih faktora. 4. Računovodstvo troškova proizvodnje. 5. Izravni i opći proizvodni troškovi. Sustav obračuna troškova po radnim nalozima i po procesima. 6. Obračun troškova sporednih i srodnih proizvoda. 7. Računovodstvo troškova za planiranje i kontrola uspješnosti u poslovanju i poslovođenju. Osnovni (glavni) plan poslovanja. 8. Standardni troškovi i analiza bruto dobiti. Decentralizirano poslovanje, centri odgovornosti i transferne cijene, obračun troškova po centrima odgovornosti, nadziranje. 9. Računovodstvo troškova za donošenje dugoročnih i kratkoročnih odluka. Troškovi i stupanj iskorištenja kapaciteta (fiksni, varijabilni, diferencijalni granični i ostali troškovi). 10. Metode odvajanja fiksne i varijabilne komponente troškova. 11. Analiza točke pokrića i planiranje troškova, količine proizvodnje i njihov utjecaj na dobit. 12. Analiza troškova i planiranje kapitalnih investicija, metode procjene. Troškovi značajni za donošenje odluka i mjerenje uspješnosti poslovanja. (hr)
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