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master's thesis
KONTROLA I ANALIZA PLANOVA
2022. urn:nbn:hr:228:844357
Alviž, Ana Lucija
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Alviž, A. L. (2022). KONTROLA I ANALIZA PLANOVA (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:844357

Alviž, Ana Lucija. "KONTROLA I ANALIZA PLANOVA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:844357

Alviž, Ana Lucija. "KONTROLA I ANALIZA PLANOVA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:844357

Alviž, A. L. (2022). 'KONTROLA I ANALIZA PLANOVA', Master's thesis, University of Split, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:844357

Alviž AL. KONTROLA I ANALIZA PLANOVA [Master's thesis]. Split: University of Split; 2022 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:228:844357

A. L. Alviž, "KONTROLA I ANALIZA PLANOVA", Master's thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:844357

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Metadata
TitleKONTROLA I ANALIZA PLANOVA
Title (english)CONTROL AND ANALYSIS OF PLANS
AuthorAna Lucija Alviž
MentorJelena Vidović (mentor)
Committee memberStjepan Laća (član povjerenstva)
Committee memberDijana Perkušić (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
Cilj kontrole je spoznaja, a glavni je zadatak kontrole identificirati i analizirati odstupanja između planskih i ostvarenih rezultata poslovanja. Da bi to bilo moguće, poduzeće mora imati ažurne evidencije koje osiguravaju točnost podataka koji se kontroliraju i analiziraju. Analiza odstupanja provodi se s ciljem otkrivanja uzroka nastalih odstupanja. Bez detaljnih analiza nemoguće je provesti korektivne radnje. Kontrola ispunjenja plana obično se provodi na mjesečnoj razini te se veže za obračunska razdoblja koja su u pravilu mjesec dana. Kontrola je djelotvorna ako se provodi na vrijeme i ako se o odstupanjima jednako tako pravodobno informiraju svi sudionici planiranja.
Abstract (english)
The goal of control is knowledge, and the main task of control is to identify and analyze deviations between planned and realized business results. For this to be possible, the company must have up-to-date records that ensure the accuracy of the data that is controlled and analyzed. The analysis of deviations is carried out with the aim of discovering the causes of the deviations. Without detailed analysis, it is impossible to implement corrective actions. Control of the fulfillment of the plan is usually carried out on a monthly basis and is linked to accounting periods. Which are usually one month. Control is effective if it is carried out on time and if all planning participants are informed about deviations in an equally timely manner.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:844357
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 06:52:13