Tema ovoga rada je računovodstveno praćenje pekarske djelatnosti. Pekarska djelatnost se odnosi na proizvodnju kruha koji je jedna od egzistencijalnih namirnica.
Proces počinje pripremom potrebnih sastavnica, te procesom izrade proizvoda odnosno kruha, peciva i sličnih proizvoda. Proizvodi u pekarskoj proizvodnji se ne drţe na zalihama već se odmah otpremaju.
U radu je prikazan i regulatorni okvir računovodstva proizvodnje, te specifičnosti računovodstva pekarske djelatnosti u odnosu na druge, koje su uglavnom odnose na knjigu KEUB te povrat pekarskih proizvoda
U ovom radu su izračunati i interpretirani pokazatelji likvidnosti, ekonomičnosti, zaduţenosti, aktivnosti te pokazatelji profitabilnosti. TakoĎer se u radu nalaze vertikalna i horizontalna analiza bilance te računa dobiti i gubitaka za 2014. I 2015. godinu za 30 promatranih poduzeća.Topic of the final work was accounting of bakery products.
In first part of this final work is presented regulatory framework of bakery procucts. Bakery activiti is produces bread that is existential food for people.
Process begins preparations of components which are needed, and next is process of production bread,rolls, and similar goods. Goods in bakery products are not hold on the warehouse, because they are immediatly send to customer.
In this final work is show regulatory framework accounting of products, and specific of accounting of bakery product which included book of record consumption flour and return of product.
In final work are show liquiditiy indicators, indicators of economics, indicators of indebtednes, activity indicators and profitsbility indicator indicators. Also in final work are vertical analysis and horizontal analysis of balance and of profit and loss account for 2014. and 2015. year for 30 analyzed companies
