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master's thesis
USPOREDBA STATIČKOG I FLEKSIBILNOG BUDŽETA
2022. urn:nbn:hr:228:169647
Galić, Nela
University of Split
University Department of Professional Studies

Cite this document

Galić, N. (2022). USPOREDBA STATIČKOG I FLEKSIBILNOG BUDŽETA (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:169647

Galić, Nela. "USPOREDBA STATIČKOG I FLEKSIBILNOG BUDŽETA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:169647

Galić, Nela. "USPOREDBA STATIČKOG I FLEKSIBILNOG BUDŽETA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:169647

Galić, N. (2022). 'USPOREDBA STATIČKOG I FLEKSIBILNOG BUDŽETA', Master's thesis, University of Split, accessed 23 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:169647

Galić N. USPOREDBA STATIČKOG I FLEKSIBILNOG BUDŽETA [Master's thesis]. Split: University of Split; 2022 [cited 2024 April 23] Available at: https://urn.nsk.hr/urn:nbn:hr:228:169647

N. Galić, "USPOREDBA STATIČKOG I FLEKSIBILNOG BUDŽETA", Master's thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:169647

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Metadata
TitleUSPOREDBA STATIČKOG I FLEKSIBILNOG BUDŽETA
Title (english)COMPARISON OF STATIC AND FLEXIBLE BUDGET
AuthorNela Galić
MentorJelena Vidović (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberPetra Jakaša (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2022-09-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Osnovni temelj poslovnog planiranja i provođenja menadžerske kontrole je upravo budžet. Fleksibilni budžet je dinamičan, odnosno varijabilan budžet. Ova vrsta budžeta predstavlja seriju budžeta za različite razine aktivnosti jednog poduzeća. Kao osnovni budžet promatra se master budžet, odnosno glavni. On predstavlja temeljni financijski plan kojeg se jedno poduzeće nastoji pridržavati u idealnoj situaciji poslovanja. Jasno je kako je poslovanje izloženo internim i eksternim učincima pa samim time dolazi i do promjene samog budžeta. Kasnije se taj statički budžet može dopunjavati dinamični, tj. fleksibilnim budžetom. Putem fleksibilnog proračuna omogućuje se poboljšanje procesa kontroliranja i izvršenja ciljeva. Fleksibilni budžet poboljšava ocjenu efikasnosti menadžmenta i to na razini svih centara odgovornosti.
Abstract (english)
The basis of business planning and implementation of managerial control is the budget. A flexible budget is a dynamic or variable budget. This type of budget represents a series of budgets for different activities of a company. The master budget is considered as the basic budget. It represents the basic financial plan that a company tries to adhere to in an ideal business situation. It is clear that the business is exposed to internal and external effects, and thus the budget itself changes. Later, this same static budget can be supplemented with a dynamic, i.e. flexible, budget. Through flexible budgeting, it is possible to improve the process of controlling and accomplishing goals. A flexible budget improves the assessment of management efficiency at the level of all responsibility centres.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:169647
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 on2022-09-13 08:02:43