Vrednovanje zaliha proizvodnje i gotovih proizvoda prema MRS-u 2

Lacković, Vesna; Vulić, Vesna; Pavić, Ivana

Scientific paper - Other

Vrednovanje zaliha proizvodnje i gotovih proizvoda prema MRS-u 2

In: Proceedings of 1st International Conference "Vallis Aurea" focus on regional development. Požega: Veleučilište u Požegi; DAAAM International Vienna, 2008. pp. 463-467. urn:nbn:hr:112:314649

Lacković, Vesna; Vulić, Vesna; Pavić, Ivana

Cite this document

APA 6th Edition

Lacković, V., Vulić, V. & Pavić, I. (2008). Vrednovanje zaliha proizvodnje i gotovih proizvoda prema MRS-u 2. Proceedings of 1st International Conference "Vallis Aurea" focus on regional development (pp. 463-467). Požega: Veleučilište u Požegi; DAAAM International Vienna. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:314649

MLA 8th Edition

Lacković, Vesna, et al. "Vrednovanje zaliha proizvodnje i gotovih proizvoda prema MRS-u 2." Proceedings of 1st International Conference "Vallis Aurea" focus on regional development, Veleučilište u Požegi; DAAAM International Vienna, 2008, pp. 463-467. https://urn.nsk.hr/urn:nbn:hr:112:314649

Chicago 17th Edition

Lacković, Vesna, Vesna Vulić and Ivana Pavić. "Vrednovanje zaliha proizvodnje i gotovih proizvoda prema MRS-u 2." In Proceedings of 1st International Conference "Vallis Aurea" focus on regional development, 463-467. Požega: Veleučilište u Požegi; DAAAM International Vienna, 2008. Accessed 2024 June 21. https://urn.nsk.hr/urn:nbn:hr:112:314649

Harvard

Lacković, V., Vulić, V. and Pavić, I. (2008) 'Vrednovanje zaliha proizvodnje i gotovih proizvoda prema MRS-u 2', Proceedings of 1st International Conference "Vallis Aurea" focus on regional development, Veleučilište u Požegi; DAAAM International Vienna, Požega, pp. 463-467. Available at: https://urn.nsk.hr/urn:nbn:hr:112:314649 (Accessed 21 June 2024)

Vancouver

Lacković V, Vulić V, Pavić I. Vrednovanje zaliha proizvodnje i gotovih proizvoda prema MRS-u 2. Proceedings of 1st International Conference "Vallis Aurea" focus on regional development. Požega: Veleučilište u Požegi; DAAAM International Vienna; 2008. Pp. 463-467. [cited 2024 June 21] Available at: https://urn.nsk.hr/urn:nbn:hr:112:314649

IEEE

V. Lacković, V. Vulić and I. Pavić, "Vrednovanje zaliha proizvodnje i gotovih proizvoda prema MRS-u 2", Proceedings of 1st International Conference "Vallis Aurea" focus on regional development Požega: Veleučilište u Požegi; DAAAM International Vienna, 2008. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:112:314649 [Accessed: 21 June 2024]

Cite this item: https://urn.nsk.hr/urn:nbn:hr:112:314649

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Metadata

Title (croatian)	Vrednovanje zaliha proizvodnje i gotovih proizvoda prema MRS-u 2
Title (english)	Valuation of Work-in-Process and Finished Goods Inventories According to the International Accounting Standard 2 (IAS 2)
Author	Vesna Lacković
Author	Vesna Vulić
Author	Ivana Pavić
Author's institution	Polytehnic in Pozega
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics
Abstract (croatian)	Zalihe spadaju u najdelikatnije pozicije u bilanci, te se zbog toga njima posvecuje velika pažnja u iskazivanju. Razlog je velika lepeza mogucnosti utjecaja na poslovni rezultat koje nude razliciti pristupi vrednovanja zaliha proizvodnje i gotovih proizvoda. U slucaju kada su zalihe proizvodnje i gotovih proizvoda znacajna i promjenjiva pozicija u bilanci od kljucne je važnosti odabir metoda njihova vrednovanja kao osnova za daljnje informacije na temelju kojih ce se donositi poslovne odluke. Kod proizvodackih poduzeca pri razgranicenju troškova menadžment treba uvažiti nacela MRS-a 2.
Abstract (english)	Inventories are among the most sensitive items on the balance sheet and that is why special attention is given to their reporting. The reason for this is the vast array of possibilities to influence the business result provided by various approaches to the valuation of work-in-process and finished goods inventories. In cases where work-in-process and finished goods inventories are significant and variable items on the balance sheet, the choice of valuation method as the basis for further information based on which future business decisions will be made is of key importance. When defining costs, the management of manufacturing companies should take into account the principles of the International Accounting Standard 2.
Keywords (croatian)
Keywords (english)
Language	croatian
Publication type	Scientific paper - Other
Publication status	Published
Peer review	Peer review - international
Publication version	Published version
Publication title	Proceedings of 1st International Conference "Vallis Aurea" focus on regional development
Edition	2008
Numbering	pp. 463-467
ISBN	978-953-98762-7-0
URN:NBN	urn:nbn:hr:112:314649
Publication	2008
Conference	Title: 1st International Conference "Vallis Aurea" focus on regional development Location: Požega, Croatia Start date: 2008-09-19 End date: 2008-09-19 Assembly type: Poster
Type of resource	Text
Publisher	Veleučilište u Požegi; DAAAM International Vienna
Publishing place	Požega
Access conditions	Open access
Terms of use
Created on	2019-10-31 08:32:56