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master's thesis
COST-BENEFIT ANALIZA INVESTICIJSKIH PROJEKATA
2022. urn:nbn:hr:228:962697
Pučo, Kristina
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Pučo, K. (2022). COST-BENEFIT ANALIZA INVESTICIJSKIH PROJEKATA (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:962697

Pučo, Kristina. "COST-BENEFIT ANALIZA INVESTICIJSKIH PROJEKATA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:962697

Pučo, Kristina. "COST-BENEFIT ANALIZA INVESTICIJSKIH PROJEKATA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:962697

Pučo, K. (2022). 'COST-BENEFIT ANALIZA INVESTICIJSKIH PROJEKATA', Master's thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:962697

Pučo K. COST-BENEFIT ANALIZA INVESTICIJSKIH PROJEKATA [Master's thesis]. Split: University of Split; 2022 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:962697

K. Pučo, "COST-BENEFIT ANALIZA INVESTICIJSKIH PROJEKATA", Master's thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:962697

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Metadata
TitleCOST-BENEFIT ANALIZA INVESTICIJSKIH PROJEKATA
Title (english)COST-BENEFIT ANALYSIS OF INVESTMENT PROJECTS
AuthorKristina Pučo
MentorMarko Miletić (mentor)
Committee memberStjepan Laća (član povjerenstva)
Committee memberBranko Sorić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2022-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovom radu cilj je objasniti što je „Cost-benefit“ analiza (CBA) te na koji način se ona izrađuje. CBA smatra se vrlo važnim analitičkim alatom za ocjenu investicijskih projekata, donošenje ispravnih investicijskih odluka te korekciju projekata, i samim time ju je potrebno jako dobro razumjeti i razraditi. Ova metoda analize sastoji se iz tri glavna dijela: financijska i ekonomska analiza te procjena rizika. Svaki od navedenih dijelova CBA može dati informacije koje su potrebne kako bi znali donijeti ispravnu investicijsku odluku. Financijska analiza dati će informaciju o financijskoj održivosti i isplativosti projekta dok će ekonomska analiza pak dati informacije o utjecaju projekta na društvo u cjelini. Kontroverzni aspekt CBA je činjenica da je potrebno kvantificirati sve utjecaje projekta bez obzira mogu li se oni zaista kvantificirati ili je potrebna samo numerička procjena njihova utjecaja. Rezultati CBA podliježu provjeri konzistentnosti i cjelovitosti te metodologija može biti ispravna pa su i rezultati CBA pouzdani ili pak može biti neispravna pri čemu su rezultati CBA nepouzdani. Ukoliko su rezultati CBA pouzdani, financijskom analizom dolazi se do informacije je li projektu potrebno sufinanciranje. Ukoliko je projektu potrebno sufinanciranje izrađuje se ekonomska analiza koja daje informaciju je li društvu bolje sa ili bez projekta. Ukoliko je društvu bolje sa projektom radi se procjena rizika kroz analizu osjetljivosti te kvalitativnu i probabilističku analizu rizika.
Abstract (english)
The goal of this paper is to explain what „Cost-benefit“ analysis (CBA) is and how it's created. CBA is considered as a very important analytical tool used to evaluate investment projects, make correct investment decisions and correct projects. That's why it's important to understand it and elaborate it very well. This method of analysis contains three main parts: financial and economic analysis, and risk evaluation. Each named part of CBA gives information needed to make the right investment decision. Financial analysis gives information about project financial viability and profitability while economic analysis gives information about the impact of the project on society. Controversial aspect of CBA is a fact that all external influences need to be quantified regardless if they can actually be quantified or their numerical assessment value is needed only. The results of CBA are subject to a consistency and completeness check. CBA methodology can be correct and the results of CBA reliable but it could also be incorrect with CBA results unreliable. If the CBA results are reliable, with financial analysis we get information if the project needs co-financing. If the project needs co-financing an economic analysis has to be made. It gives information on whether society is better off with or without the project. If society is better off with the project, risk evaluation is done through sensitivity analysis and qualitative and probabilistic risk analysis.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:962697
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 on2022-10-26 13:27:09