prikaz prve stranice dokumenta OPERATIVNI BUDŽET NA PRIMJERU OPG PČELARSTVO KRIZMANIĆ
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master's thesis
OPERATIVNI BUDŽET NA PRIMJERU OPG PČELARSTVO KRIZMANIĆ
2019. urn:nbn:hr:228:794204
Radan, Matea
University of Split
University Department of Professional Studies

Cite this document

Radan, M. (2019). OPERATIVNI BUDŽET NA PRIMJERU OPG PČELARSTVO KRIZMANIĆ (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:794204

Radan, Matea. "OPERATIVNI BUDŽET NA PRIMJERU OPG PČELARSTVO KRIZMANIĆ." Master's thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:794204

Radan, Matea. "OPERATIVNI BUDŽET NA PRIMJERU OPG PČELARSTVO KRIZMANIĆ." Master's thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:794204

Radan, M. (2019). 'OPERATIVNI BUDŽET NA PRIMJERU OPG PČELARSTVO KRIZMANIĆ', Master's thesis, University of Split, accessed 19 February 2025, https://urn.nsk.hr/urn:nbn:hr:228:794204

Radan M. OPERATIVNI BUDŽET NA PRIMJERU OPG PČELARSTVO KRIZMANIĆ [Master's thesis]. Split: University of Split; 2019 [cited 2025 February 19] Available at: https://urn.nsk.hr/urn:nbn:hr:228:794204

M. Radan, "OPERATIVNI BUDŽET NA PRIMJERU OPG PČELARSTVO KRIZMANIĆ", Master's thesis, University of Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:794204

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Metadata
TitleOPERATIVNI BUDŽET NA PRIMJERU OPG PČELARSTVO KRIZMANIĆ
Title (english)OPERATING BUDGET ON THE EXAMPLE OF OPG PČELARSTVO KRIZMANIĆ
AuthorMatea Radan
MentorJelena Vidović (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberBranko Sorić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2019-12-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Budžetiranje je istodobno temelj poslovnog planiranja ali je i instrument kojim menadžment može kontrolirati poslovanje pojedinih segmenata poduzeća, bilo da je riječ o odjelima u poduzeću ili poslovnim aktivnostima. U ovom radu pristupa se izradi operativnog budžeta na primjeru OPG Pčelarstvo Krizmanić. Operativni bužet se sastoji od budžeta prodaje, budžeta proizvodnje, budžeta direktnog materijala, budžeta direktnog rada, budžeta općih troškova proizvodnje, budžeta troškova prodanih proizvoda, budžeta prodajnih i administrativnih troškova te budžetiranog računa dobiti i gubitka. Može se zaključiti da OPG posluje u vrlo specifičnoj djelatnosti u kojoj ne postoje brojni troškovi, ali je riječ o djelatnosti koja je vrlo ovisna o okolini, tj. klimatskim promjenama.
Abstract (english)
Budgeting is the base for business planning, but it's also an instrument by which management can control the business or particular segments of an enterprise, whether it's an enterprise department or business activity. In this paper, an operating budget is shown on the example of OPG Pčelarstvo Krizmanić. The operating budget consists of sales budget, production budget, budget direct material, direct labor budget, budget of general production costs, budgeted costs of products sold, budgets of sales and administrative costs, budgeted corporate income statement. It can be concluded that OPG performs in an specific industry and doesn't have numerous costs, but it is an industry that is highly dependent on the environment, ie. climate change.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:794204
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 on2019-12-18 11:15:06