Analiza vrsta troškova zaliha

undergraduate thesis

• Title (english): Inventory Costs Analysis
• Author: Mateo Rukavina
• Mentor: Diana Božić (mentor)
• Committee member: Mario Šafran (predsjednik povjerenstva)
• Committee member: Ivona Bajor (član povjerenstva)
• Committee member: Ratko Stanković (član povjerenstva)
• Granter: University of Zagreb; Faculty of Transport and Traffic Sciences; (Division of Intelligent Transport Systems and Logistics); (Department of Transport Logistics); Zagreb
• Defense date and country: 2017-09-12, Croatia
• Scientific / art field, discipline and subdiscipline: TECHNICAL SCIENCES; Traffic and Transport Technology; Intelligent Transport Systems and Logistics

Abstract

Gotovo da niti jedna tvrtka ne može ostvariti uspješno poslovanje i ostvarivanje dobiti bez držanja određenih količina zaliha. Ovisno o tome što je predmet poslovanja, tvrtka se odlučuje za određenu vrstu zaliha. Budući da svaka pojedina tvrtka ima zasebno područje djelovanja, ne može se odrediti neki univerzalan slučaj. To ponajviše ovisi o stanju na tržištu te pouzdanosti dobavljača s kojima tvrtka surađuje. Bez obzira na koju se vrstu zaliha tvrtka odluči, svaka od navedenih povlači za sobom određene troškove. Postoje razne vrste troškova zaliha na koje je potrebno obratiti pozornost za uspješno poslovanje poduzeća. To su troškovi u vidu troškova naručivanja, držanja, nedostatka zaliha i troškova proizvodnje. Svaki od navedenih troškova moguće je i potrebno izračunati da se utvrdi iznos kojim trošak zaliha sudjeluje u ukupnim troškovima poduzeća. Pri tome treba obratiti pozornost da troškovi zaliha ne prelaze njihovu vrijednost, jer u tome slučaju tvrtka ne ostvaruje dobit, čak naprotiv tvrtka može pretrpjeti velike gubitke. U svakom slučaju troškovi zaliha su nezaobilazni, ali ih uspješnom politikom treba svesti na minimum.

Abstract (english)

There is almost any company that can achieve successful business and make profits without holding certain amounts of stock. Depending on the subject of business, the company is opting for a particular type of stock. Since each individual company has its own area of activity, it can not be determined by a universal case. It mostly depends on the market condition and reliability of suppliers with which company works. No matter what types of stock company decides to hold, each of these involves a certain costs. There are various types of inventory costs on which is nedeed to pay attention to a successful business enterprise. These costs are ordering costs, holding costs, stock – out costs and manufacturing costs. Each of these costs are possible and should be calculated to determine the amount of inventory costs in total costs of enterprises. It should pay attention to the costs of inventories do not exceed their value, because in this case the company does not makes profit, even on the contrary the company may suffer huge losses. In any case, the costs of inventories are unavoidable, but successful policy should keep them to a minimum.

• Keywords: vrste zaliha; troškovi zaliha; dobit; gubitak
• Keywords (english): inventory stocks; inventory stocks costs; profit; loss
• Language: croatian
• URN:NBN: urn:nbn:hr:119:108120
• Study programme: Title: Intelligent Transport Systems and Logistics; specializations in: Intelligent Transport Systems, Logistics; Course: Logistics; Study programme type: university; Study level: undergraduate; Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka prometa (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka prometa)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2017-11-13 13:23:54