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undergraduate thesis
ULOGA TROŠKOVA U POSLOVANJU UGOSTITELJSKIH OBJEKATA
2020. urn:nbn:hr:228:330283
Penava, Ivona
University of Split
University Department of Professional Studies

Cite this document

Penava, I. (2020). ULOGA TROŠKOVA U POSLOVANJU UGOSTITELJSKIH OBJEKATA (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:330283

Penava, Ivona. "ULOGA TROŠKOVA U POSLOVANJU UGOSTITELJSKIH OBJEKATA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:330283

Penava, Ivona. "ULOGA TROŠKOVA U POSLOVANJU UGOSTITELJSKIH OBJEKATA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:330283

Penava, I. (2020). 'ULOGA TROŠKOVA U POSLOVANJU UGOSTITELJSKIH OBJEKATA', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 28 May 2022, https://urn.nsk.hr/urn:nbn:hr:228:330283

Penava I. ULOGA TROŠKOVA U POSLOVANJU UGOSTITELJSKIH OBJEKATA [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2020 [cited 2022 May 28] Available at: https://urn.nsk.hr/urn:nbn:hr:228:330283

I. Penava, "ULOGA TROŠKOVA U POSLOVANJU UGOSTITELJSKIH OBJEKATA", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:330283

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Metadata
TitleULOGA TROŠKOVA U POSLOVANJU UGOSTITELJSKIH OBJEKATA
Title (english)THE ROLE OF COSTS IN CATERING INDUSTRY BUSINESS
AuthorIvona Penava
MentorPetar Pepur (mentor)
Committee memberDijana Perkušić (član povjerenstva)
Committee memberPetra Jakaša (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2020-07-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Troškovi u poslovanju ugostiteljskih objekata imaju važnu ulogu. Za bilo kakvo poslovanje, pa tako i za poslovanje ugostiteljskih objekata, poslodavac treba detaljno poznavati svoje troškove ukoliko želi postići određene rezultate. Trošak predstavlja novčani izraz resursa kojeg se treba odreći radi postizanja određenog cilja. Troškovima je potrebno upravljati pravilno jer takvo upravljanje dovodi do ostvarenja dobiti. Ugostiteljstvo je uslužna djelatnost, koja ima cilj pružiti uslugu kupcu. Svaka pružena usluga ima svoju cijenu, za čije je određivanje potrebno poznavati troškove. Osim što je potrebno poznavati troškove da bi se odredila donja granica cijene, ugostitelj treba kontrolirati svoje troškove. Troškovi zahtijevaju praćenje po aktivnostima, zatim analizu izravnih troškova kao i analizu aktivnosti. Tako kontrolirani troškovi ugostitelju omogućuju povezivanje stvarno nastalih troškova sa svakim pojedinačnim proizvodom ili uslugom. Važno je naglasiti da troškovi nisu negativnog karaktera jer predstavljaju prijenos vrijednosti. Cilj ovog rada je prikazati specifičnost troškova kod pružatelja ugostiteljskih usluga.
Abstract (english)
The costs have an important role in running a hospitality business. When it comes to any business, including the hospitality business, the employer has to be fully aware of the expenses in order to achieve certain results. The costs are a monetary expression of a resource that needs to be given up in order to achieve a certain goal. The costs need to be managed properly because such management leads to profit. Hospitality is a service business, which has to provide service to the customer. Each service provided has its own price, for the determination of which it is necessary to know the costs. In addition to knowing the costs to determine the lower price limit, the caterer needs to control their costs. The costs require monitoring by activity, then analysis of direct costs as well as analysis of activities. So controlled costs allow the host to link the actual costs incurred with each individual product or service. It is imperative we highlight that the costs should not be viewed as a negative concept since they represent the value transfer. The purpose of this thesis is to display particularity of the costs when dealing within the hospitality services.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:330283
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-11-17 13:24:27