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master's thesis
UPRAVLJANJE POSLOVANJA NA BAZI TOČKE POKRIĆA
2020. urn:nbn:hr:228:838379
Bacelj, Ana
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Bacelj, A. (2020). UPRAVLJANJE POSLOVANJA NA BAZI TOČKE POKRIĆA (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:838379

Bacelj, Ana. "UPRAVLJANJE POSLOVANJA NA BAZI TOČKE POKRIĆA." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:838379

Bacelj, Ana. "UPRAVLJANJE POSLOVANJA NA BAZI TOČKE POKRIĆA." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:838379

Bacelj, A. (2020). 'UPRAVLJANJE POSLOVANJA NA BAZI TOČKE POKRIĆA', Master's thesis, University of Split, accessed 03 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:838379

Bacelj A. UPRAVLJANJE POSLOVANJA NA BAZI TOČKE POKRIĆA [Master's thesis]. Split: University of Split; 2020 [cited 2024 November 03] Available at: https://urn.nsk.hr/urn:nbn:hr:228:838379

A. Bacelj, "UPRAVLJANJE POSLOVANJA NA BAZI TOČKE POKRIĆA", Master's thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:838379

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Metadata
TitleUPRAVLJANJE POSLOVANJA NA BAZI TOČKE POKRIĆA
Title (english)BUSINESS MANAGEMENT ON THE BASIS OF A BREAK-EVEN POINT
AuthorAna Bacelj
MentorPetar Pepur (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberPetra Jakaša (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2020-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Upravljanje poslovanja je suština svakog poduzeća jer doprinosi pozitivnom rezultatu na kraju obračunskog razdoblja. Jedan od načina za uspješno upravljanje poslovanja je i model točke pokrića koji prati kretanje prihoda i troškova. Analiza metode točke pokrića provedena je putem utvrđivanja točke pokrića u uvjetima primjene metode varijabilnih troškova. Rezultati su postignuti primjenom metode jednadžbe, metode marginalne kontribucije te grafičke metode za jedan proizvod. Također je analizirana metoda točke pokrića za prodajni miks kada poduzeće proizvodi i prodaje više gotovih proizvoda. Na kraju, primjenom metode ukupnih troškova, analizirana je metoda točka pokrića uzimajući u obzir varijabilne i fiksne troškove.
Abstract (english)
Business management is important for all companies because it contributes to a positive result at the end of the accounting period. One of the ways to achieve successful business management includes the break- even analysis that tracks revenue and costs. The break- even analysis was done by determining the break- even point using the variable costs method. The results were achieved by applying the equation method, the marginal contribution method and the graphical method for one product. In addition, the break - even point method was also analyzed for a sales mix when a company produces and sells multiple finished products. Finally, using the total cost method, the break - even point method was analyzed taking into account variable and fixed costs.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:838379
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 on2020-11-26 14:08:51