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undergraduate thesis
TROŠKOVNI ASPEKT UPRAVLJAČKOG RAČUNOVODSTVA
2021. urn:nbn:hr:228:694812
Baričević, Nikolina
University of Split
University Department of Professional Studies

Cite this document

Baričević, N. (2021). TROŠKOVNI ASPEKT UPRAVLJAČKOG RAČUNOVODSTVA (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:694812

Baričević, Nikolina. "TROŠKOVNI ASPEKT UPRAVLJAČKOG RAČUNOVODSTVA." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:228:694812

Baričević, Nikolina. "TROŠKOVNI ASPEKT UPRAVLJAČKOG RAČUNOVODSTVA." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:228:694812

Baričević, N. (2021). 'TROŠKOVNI ASPEKT UPRAVLJAČKOG RAČUNOVODSTVA', Undergraduate thesis, University of Split, accessed 12 January 2025, https://urn.nsk.hr/urn:nbn:hr:228:694812

Baričević N. TROŠKOVNI ASPEKT UPRAVLJAČKOG RAČUNOVODSTVA [Undergraduate thesis]. Split: University of Split; 2021 [cited 2025 January 12] Available at: https://urn.nsk.hr/urn:nbn:hr:228:694812

N. Baričević, "TROŠKOVNI ASPEKT UPRAVLJAČKOG RAČUNOVODSTVA", Undergraduate thesis, University of Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:694812

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Metadata
TitleTROŠKOVNI ASPEKT UPRAVLJAČKOG RAČUNOVODSTVA
Title (english)COST ASPECT OF MANAGEMENT ACCOUNTING
AuthorNikolina Baričević
MentorPetar Pepur (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberLuka Mladineo (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2021-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Troškovi su sastavni dio poslovanja poduzeća. Oni predstavljaju novčani izraz koji se upotrebljava u svrhu ostvarivanja učinaka i postizanja ciljeva i karakteristika, te su kroz navedeni rad pobliže objašnjeni, definirani i podijeljeni. Ukratko, računovodstvo troškova i upravljačko računovodstvo uporište imaju u analiziranju, kontroli, planiranju, različitim vrstama metoda, prikupljanju informacija korisnih za vanjske i unutarnje korisnike, odnosno eksterne i interne korisnike. Računovodstvo troškova i upravljačko računovodstvo za cilj imaju pomagati menadžmentu u njegovim funkcijama kontrole, planiranja i obračunavanja troškova. Rezultati analiza i različitih informacija o poslovanju poduzeća, menadžerima pomaže kod donošenja kompleksnih poslovnih odluka koje imaju utjecaj na vođenje poslovnog subjekta. Informacije poput povezanosti među troškovima, analize kako poboljšati poslovanje poduzeća, pravilno korištenje resursa kvalitetno mogu utjecati na rast i razvitak poslovnog subjekta, te dovesti do dugoročne dobiti. Uloga računovodstva troškova jest osigurati da su menadžerske odluke unutar propisanih troškova, a temeljni cilj upravljačkog računovodstva jest pomoći menadžmentu kako bi se povećala dobit, odnosno smanjili gubici.
Abstract (english)
Costs are an integral part of a company's business. They represnets a monetary term used for the purpose of achieving effects and achieving goals and characteristics, they are explained, defined and divided in more details trough this work. In short, cost accounting and managment accounting have a foothold in analyzing, controlling, planning, different types of methods, gathering information useful for external and internal users. Cost accounting and managment accounting aim to assist managment in its control function, planning and costing functions. The results of analyzes and various informations about the company's business, helps managers in making complex business decisions which have an impact on the managment of the business entity. Informations such as the relationship between costs, analysis of how to improve the company's business, the proper use of resources can qualitatively affect the growth and development of the business entity, and lead to long-term profits. The role of cost accounting is to ensure that managerial decisions are within the prescribed costs, and the basic goal of managerial accounting is to help managment to increase profits or reduce losses.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:694812
Study programmeTitle: Accounting and Finances – professional - professional
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-10-22 10:46:20