Računovodstvo proizvodnje obuhvaća ulaganja u posebne oblike kratkotrajne imovine
gdje od zaliha materijala i sirovina u kombinaciji s radom i ostalim faktorima proizvodnje
nastaju gotovi proizvodi.Proces proizvodnje započinje primanjem narudžbe od strane kupca,
nakon čega se sastavlja plan proizvodnje kako bi se utvrdila potrebna razina i vrsta materijala
i sirovina. Nakon što završi proces proizvodnje i proizvodi se prenesu na skladište vrši se
prodaja tih proizvoda. Pri prodaji gotovih proizvoda poduzetnik sastavlja otpremnicu i izlazni
račun. Računovodstveni standardi uređuju koje se metode obračuna troškova trebaju
primjenjivati s ciljem istinitog, fer i potpunog izvještavanja, ali poduzetnik ima mogućnost
odabrati bilo koju dostupnu metodu obračuna troškova za potrebe svog internog izvještavanja.
Tako može odabrati metodu obračuna troškova zaliha sirovina i materijala koja sadrži FIFO
metodu i metodu prosječne ponderirane cijene. U empirijskom dijelu rada na primjeru
poduzeća „Novokmet d.o.o.“ prikazan je način na koji se proces proizvodnje proizvoda
evidentira u dnevniku i kojim dokumentima je sam proces popraćen, te su se usporedile FIFO
metoda i metoda ponderirane prosječne cijene na primjeru jedne vrste materijala za 2014.
godinu. Rezultat usporedbe je zanemariva razlika između metoda zbog minimalnih razlika
između cijena što upućuje na odbacivanje postavljene hipotezeAccounting production includes investments in special forms of current assets,
where inventories of materials and raw materials in combination with work and other factors
of production create finished products. The manufacturing process begins by receiving orders
by the customer, after which compiles the production plan in order to determine the necessary
level and type of materials and raw materials. Once the process of production is over and
products are transferred to the warehouse selling these products can be done. For sale of
finished products entrepreneur prepares dispatch and output account. Accounting standards
that govern costing methods should be applied with a view to a true, fair and complete
reporting, but the entrepreneur has the option to choose any available method of cost
calculation for the purposes of its internal reporting. So he can choose the method of
calculating the cost of raw material and material which one is containing the FIFO method
and the weighted average price method. In the empirical part of the paper on the example of
the "Novokmet Ltd." is shown the way in which the process of production of the product is
recorded in the general ledger and journal, and in which documents the process is followed, as
well as the comparison of the FIFO method and the weighted average price method in the
case of one species materials for 2014. The result of the comparison is negligible difference
between methods due to the difference between the minimum price which leads to the
rejection of the hypotheses
