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undergraduate thesis
Analiza troškova na primjeru dva poduzeća
Stručni završni rad
2019. urn:nbn:hr:129:372822
Vuletić, Dino
The University of Applied Sciences Baltazar Zaprešić
Chair of Economics, Management and Marketing

Cite this document

Vuletić, D. (2019). Analiza troškova na primjeru dva poduzeća : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:372822

Vuletić, Dino. "Analiza troškova na primjeru dva poduzeća : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2019. https://urn.nsk.hr/urn:nbn:hr:129:372822

Vuletić, Dino. "Analiza troškova na primjeru dva poduzeća : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2019. https://urn.nsk.hr/urn:nbn:hr:129:372822

Vuletić, D. (2019). 'Analiza troškova na primjeru dva poduzeća : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 01 March 2025, https://urn.nsk.hr/urn:nbn:hr:129:372822

Vuletić D. Analiza troškova na primjeru dva poduzeća : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2019 [cited 2025 March 01] Available at: https://urn.nsk.hr/urn:nbn:hr:129:372822

D. Vuletić, "Analiza troškova na primjeru dva poduzeća : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:129:372822

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Metadata
TitleAnaliza troškova na primjeru dva poduzeća : Stručni završni rad
Title (english)Cost analysis on cases of two companies
AuthorDino Vuletić
MentorZlatko Rešetar (mentor)
Committee memberDragutin Funda (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Economics, Management and Marketing)
Zaprešić
Defense date and country2019-12-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Microeconomics
Abstract
Trošak je sastavni dio današnjeg poslovanja i života. Da bi nešto dobili moramo nešto i uložiti. Kako za proizvodnju trošimo materijale i sirovinu, isto tako ulažemo neki rad da bi taj proizvod plasirali na tržištu i promovirali ga. Ovaj rad se bavi isključivo troškovima, odnosno odgovara na pitanja: Kakav taj trošak može biti? Kako je on nastao? te Kakav je njegov udio u ukupnim troškovima poslovanja? U današnje vrijeme visina troškova u odnosu na ukupne prihode predstavlja uspješnost... More poduzeća. Što su troškovi manji, poduzeće ima veću mogućnost za dobitkom i zaradom. Naravno ti troškovi također ovise o veličini poduzeća koje se analizira te o načinu na koje to poduzeće posluje. Predmet ovog rada je analiza i usporedba troškova dviju pivovara. Jedna je Pivovara Ličanka d.o.o. koja postoji na tržištu već 20 godina te ima određeni udio na tržištu i iz godine u godinu sve veće kapacitete, proizvodi mali broj dobro poznatih tradicionalnih vrsta piva. Dok s druge strane imamo Zmajsku pivovaru d.o.o. koja je relativno novo poduzeće na tržištu koje se odlikuje craft pivom, odnosno ima potpuno drugačiji asortiman s većim brojem proizvoda koje plasira na drugačija tržišta, koja mora osvajati svojim novim inovativnim i svježim izborom piva. Rezultati analize ukazuju na bitne razlike i sličnosti između poduzeća, te ih objašnjavaju i interpretiraju. Naime poduzeća nemaju središta u istim gradovima, također nemaju istu strukturu osoblja, dok je broj zaposlenih isti kod obje pivovare. Iz strukture troškova vidljive su razlike između poduzeća. Dok Ličanka nema kredita te svake godine ostvaruju sve veći profit, Zmajska pivovara vraća kredit i u isto vrijeme se širi, zapošljava nove ljude, stručnjake, promovira sve više svojih proizvoda u suradnji sa manjim craft pivarima. U isto vrijeme Zmajska pivovara ima veći trošak osoblja jer zapošljava nove majstore piva, dok Ličanka radi tradicionalnih već razvijenih proizvoda manje ulaže u ljudske kapacitete. Glavne razlike između analiziranih poduzeća mogu se objasniti razlikom u strukturi asortimana gdje Zmajska pivovara ima višestruko veći broja vrsta piva, sezonska piva, te piva kao rezultat suradnje sa drugim craft pivovarama i pojedinim pivarima. Također nove moderne tehnologije i recepti novih posebnih piva utječu na troškove proizvodnje. Iz analize troškova možemo dobiti informacije o stanju poduzeća na tržištu ali i na što se usmjeravaju u budućnosti. Odabrana poduzeća u jednu ruku nam pokazuju kako se posluje na tradicionalan način, a kako na novi, suvremeni način postojati na tržištu i kako iskoristiti sve svoje jakosti i prilike, te kako minimalizirati slabosti i prijetnje. Less
Abstract (english)
Costs are important part of nowadays business and life. In to production of some product we need to spend something. As we for the production spend materials and raw materials, we as well invest some work for production and later for promotion and marketing. This thesis is primarily about costs of doing business and trying to answer the questions: What kind of costs we can have? How it is generated? What is its ratio in overall production costs? Relationship between costs and total... More income illustrate successfulness of company. With lower costs company have greater possibilities for income and profit. In general total costs are depending of company dimensions and ways of doing business. Objective of this thesis is analysis and comparison of costs of two Breweries. One is Brewery Ličanka ltd. This Brewery is active more than 20 years with well-defined market share and with steady growth of capacities. Production is oriented on small number of well-known traditional kind of beers. From the other side there is Zmajska Brewery ltd as relatively new company specialized for production of craft beers. That Brewery has completely different assortment of products with larger number of craft beers produced for different market niches which need to be conquered by new innovative and fresh selection of beers. Results of analysis reveal some crucial differences and some similarities between those companies, which will be discussed and interpreted. Company headquarters are placed in different areas, and have different structure of, by number of employees, same staff. So from the cost structure some differences between two companies can be observed. As Brewery Ličanka ltd does not have any credit and every year achieves larger positive financial result, Zmajska Brewery ltd has quite large credit and in the same time expands and employs new professionals. Investing also in promotion of new products and work in cooperation with other micro brewers. This results in larger staff costs at Zmajska Brewery ltd than at Brewery Ličanka ltd which produces traditional already well developed and well known kind of beers and does not need to employ new professionals. Main differences between analysed companies can be explained by different structure of beer assortment where Zmajska Brewey ltd has quit large number of different craft beers, seasonal beers, beers developed in cooperation with other brewers in comparison to Brewery Ličanka ltd with only four different beers. Zmajska Brewery ltd use modern technology, new recipes which all influence on level of production costs. From cost analysis we also can get information on state of the company in general its position on market and also on directions of development which management would like to take in the future. Through analysis of chosen companies from one side we can see how traditional brewery works and from other side what can be achieved by using innovative new technologies, opening new markets and searching for specific market niches with new specific products as craft beers are. Also we can see how different companies using its specific strengths to sustain its position on market. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:372822
Study programmeTitle: Business Administration, Undergraduate Professional Study
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
Created on2022-05-12 11:23:03
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