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master's thesis
UTJECAJ UPRAVLJANJA TROŠKOVIMA NA POSLOVNI REZULTAT
2020. urn:nbn:hr:228:188353
Babić, Mia
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Babić, M. (2020). UTJECAJ UPRAVLJANJA TROŠKOVIMA NA POSLOVNI REZULTAT (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:188353

Babić, Mia. "UTJECAJ UPRAVLJANJA TROŠKOVIMA NA POSLOVNI REZULTAT." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:188353

Babić, Mia. "UTJECAJ UPRAVLJANJA TROŠKOVIMA NA POSLOVNI REZULTAT." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:188353

Babić, M. (2020). 'UTJECAJ UPRAVLJANJA TROŠKOVIMA NA POSLOVNI REZULTAT', Master's thesis, University of Split, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:188353

Babić M. UTJECAJ UPRAVLJANJA TROŠKOVIMA NA POSLOVNI REZULTAT [Master's thesis]. Split: University of Split; 2020 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:228:188353

M. Babić, "UTJECAJ UPRAVLJANJA TROŠKOVIMA NA POSLOVNI REZULTAT", Master's thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:188353

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Metadata
TitleUTJECAJ UPRAVLJANJA TROŠKOVIMA NA POSLOVNI REZULTAT
Title (english)THE IMPACT OF COST MANAGEMENT ON BUSINESS RESULTS
AuthorMia Babić
MentorPetar Pepur (mentor)
Committee memberPetra Jakaša (član povjerenstva)
Committee memberLuka Mladineo (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2020-06-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Upravljanje troškovima jedan je od najznačajnijih procesa na razini upravljanja. Glavni cilj upravljanja troškovima je postizanje troškovne efikasnosti, odnosno ostvarenje optimalnog odnosa između troškova i samih rezultata koji se postižu. Upravljanje troškovima pruža sve potrebne informacije za razumijevanje troškova, koje pomažu organizaciji u postizanju strateških ciljeva. Razlikuju se razne metode upravljanja troškovima koje se danas koriste. Svaka metoda ima određene prednosti i nedostatke, koje će se definirati u radu. Troškovi predstavljaju potrošnju dobara koja su potrebna za ostvarenje određenog učinka. Da bi se mogli izraditi financijski izvještaji potrebno je izvesti podjele troškova: po prirodnim vrstama, na troškove proizvodnje i opće režije, na uskladištive i neuskladištive troškove, te na porezno priznate i porezno nepriznate troškove.
Abstract (english)
Cost management is one of the most significant processes at the management level. The main goal of cost management is to achieve cost efficiency, that is, to achieve the optimum relationship between costs and the results themselves. Cost Management provides you with all the information you need to understand costs, which help your organization achieve its strategic goals. We distinguish between the various cost management methods used today. Each method has certain advantages and disadvantages, which will be defined in the paper. Costs represent the consumption of goods that are required to produce a certain effect. In order to be able to prepare financial statements, it is necessary to divide the costs: by nature, into production and overhead costs, to storage and non-storage costs, and to tax deductible and tax-deductible costs.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:188353
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-06-12 06:07:49