Određivanje optimalnoga modela izračuna cijene koštanja primarnih drvnih proizvoda

doctoral thesis

• Title (english): Determination of the optimal model for calculating the price of primary wood product
• Author: Kristinka Liker
• Mentor: Darko Motik (mentor)
• Committee member: Stjepan Posavec (predsjednik povjerenstva)
• Committee member: Leon Oblak (član povjerenstva)
• Committee member: Andreja Pirc Barčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Forestry and Wood Technology; Zagreb
• Defense date and country: 2023, Croatia
• Scientific / art field, discipline and subdiscipline: BIOTECHNICAL SCIENCES; Wood Technology
• Universal decimal classification (UDC): 658 - Business management, administration. Commercial organization

Abstract

U razdoblju konkurentske borbe poduzeća na tržištu kada se profit ne može povećati povećanjem prodajnih cijena, pažnja proizvođača sve se više koncentrira na usavršavanje proizvodnog procesa i sniženje troškova. Jačanje konkurencije i razvoj poduzeća postavljaju sve veće zahtjeve praćenja troškova unutar samog poduzeća i praćenja troškova po proizvodima. Posebno je značajno što točnije izračunavanje cijene koštanja proizvoda odnosno izračunavanje troškova po jedinici proizvoda jer proizvod u konačnici ostvaruje prihod i utječe na njegovo povećanje ili smanjenje.Uvođenjem novog modela izračunavanja i raspoređivanja troškova po jedinici proizvoda nastoji se sagledati koncepcija raspodjele fiksnih troškova u poduzeću kao i načini izračunavanja cijene koštanja proizvoda te isplativost proizvodnje pojedinog proizvoda s ciljem objektivnog predlaganja novog modela izračunavanja i raspoređivanja troškova po jedinici proizvoda ukoliko postojeći model nije prihvatljiv.
Raznim modelima izračunavanja cijene koštanja od A do E i simulacijama dobiveno je da je optimalan Model E. Po tom modelu ispada da se većinu izabranih proizvoda isplati proizvoditi, a promatrajući ukupan profit za izabrane proizvode Model E jedini na kraju iskazuje dobitak. Modelom E tvrtka ima informaciju o stvarnoj cijeni koštanja pojedinog proizvoda i s obzirom na promjenu prodajne cijene može znati koji proizvod se isplati proizvoditi, za koji je bolje sačekati promjenu prodajne cijene, a koji se uopće ne isplati proizvoditi. Po tom modelu najprihvatljivije je troškove rasporediti na fiksne i varijabilne te nakon toga varijabilne troškove uračunati u cijenu koštanja svakog pojedinog proizvoda. Razlika između prihoda svakog pojedinog proizvoda i varijabilnih troškova tih istih proizvoda je kontribucijska marža pomoću koje se pokrivaju fiksni troškovi poligona istraživanja.
Primjenom Modela E u poligonu istraživanja za očekivati je u određenom vremenskom razdoblju sve bolje rezultate poslovanja, jer će s vremenom postati jasnije koje poizvode treba podržati, a koje ukloniti iz proizvodnog programa.

Abstract (english)

During the competitive struggle the enterprise market where profits can increase by increasing selling prices, the attention of manufacturers are increasingly focusing on improving production processes and reducing costs. Growing competition and the development of enterprises Increased demand monitoring costs within the company and follow-up costs for the products. It is especially important to accurately calculate the cost of the product and calculate the cost per unit of product, because the product ultimately generates income and affect its increase or decrease. By introducing a new model for calculating and allocating costs per product unit, an attempt is made to look at the concept of distribution of fixed costs in the company as well as ways of calculating the product cost price and the profitability of producing an individual product with the aim of objectively proposing a new model for calculating and allocating costs per product unit if the existing model is not acceptable.
Various models for calculating the cost price from A to E and simulations showed that Model E is optimal. According to this model, it turns out that most of the selected products are woeth producing, and looking at the total profit for the selected products, Model E is the only that shows a profit in the end. With Model E, the company has informatio about the actual cost price of an individual product and given the change in the selling price, can know which product is worth producing, which one is better to wait for a change in the selling price, and which one is not worth producing at all. According to this model, it is most acceptable to divide the costs into fixed and variable and costs in the cost price of each individual product. The difference between the income of each individual product and the variable costs of those same products is the contribution margin, which covers the fixed costs of the reaearch polygon.
With the application of Model E in the research area, better and better business results can be expected in a certain period of time, because over time it will become clearer which products should be supported and which should be removed from the production program.

• Keywords: Troškovi; Cijena koštanja; Kontribucijska marža; Modeli izračuna cijene koštanja
• Keywords (english): Costs; Cost price; Contribution margin; Cost price calculation models
• Language: croatian
• URN:NBN: urn:nbn:hr:108:406865
• Promotion: 2023
• Study programme: Title: Forestry and Wood Technology - postgraduate doctoral study - university; Study programme type: university; Study level: postgraduate; Academic / professional title: doktor/doktorica znanosti, područje biotehničkih znanosti, polje šumarstvo (doktor/doktorica znanosti, područje biotehničkih znanosti, polje šumarstvo)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-04-26 11:43:17