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undergraduate thesis
Upravljačko računovodstvo troškova
2016. urn:nbn:hr:137:876651
Ivinić, Fabio
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Ivinić, F. (2016). Upravljačko računovodstvo troškova (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:876651

Ivinić, Fabio. "Upravljačko računovodstvo troškova." Undergraduate thesis, University of Pula, 2016. https://urn.nsk.hr/urn:nbn:hr:137:876651

Ivinić, Fabio. "Upravljačko računovodstvo troškova." Undergraduate thesis, University of Pula, 2016. https://urn.nsk.hr/urn:nbn:hr:137:876651

Ivinić, F. (2016). 'Upravljačko računovodstvo troškova', Undergraduate thesis, University of Pula, accessed 24 December 2024, https://urn.nsk.hr/urn:nbn:hr:137:876651

Ivinić F. Upravljačko računovodstvo troškova [Undergraduate thesis]. Pula: University of Pula; 2016 [cited 2024 December 24] Available at: https://urn.nsk.hr/urn:nbn:hr:137:876651

F. Ivinić, "Upravljačko računovodstvo troškova", Undergraduate thesis, University of Pula, Pula, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:137:876651

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Metadata
TitleUpravljačko računovodstvo troškova
Title (english)Managerial cost accounting
AuthorFabio Ivinić
MentorKsenija Černe (mentor)
Committee memberRobert Zenzerović (predsjednik povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
Committee memberTician Peruško (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2016-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Upravljačko računovodstvo troškova čini spoj između upravljačkog računovodstva i računovodstva troškova, relativno je noviji segment u domeni upravljanja i poslovanja te kao takav nije još naišao na primjenu kod većine poslovnih subjekata iz više razloga. Ukratko, ono je proces u kojem se skuplja, mjeri i analizira, iskazuje i izvještava o troškovima koji mogu biti korisni za unutarnje i vanjske korisnike. Poslovnim subjektima omogućuje najefikasnije korištenje resursa, odnosno racionalno upravljanje istima ne dozvoljavajući njihovo rasipanje. Rezultati analiza dobivenih zahvaljujući upravljačkom računovodstvu troškova pomažu managerima pri donošenju raznih odluka koje imaju utjecaj na poslovanje, ponajviše zahvaljujući saznanjima o zakonitostima i povezanostima između raznih troškova i jedinica unutar poslovnog subjekta. Upravljačko računovodstvo troškova služi kako bi poslovni subjekti postigli određene ciljeve u prvom redu u okviru upravljanja troškovima, alokaciji resursa, efikasnog korištenja resursa i slično. Može se zaključiti da je upravljačko računovodstvo troškova vrlo korisno područje unutar računovodstva te da se njegovim kvalitetnim provođenjem može utjecati na rast i razvoj poslovnog subjekta.
Abstract (english)
Managerial cost accounting is a join between managerial accounting and cost accounting, it is a relatively new segment in the area of management and business, therefore and by other reasons it is still not often used by the majority of businesses. Briefly, it is a process of collections, measurements and analyzes, representations and reporting of cost information that can be useful for internal and external users. It provides the most efficient use of business resources and helps businesses in not wasting them. Thanks to the results received by the analysis taken from the managerial cost accounting managers can make decisions and chose the best alternative that can have influence on a business, mostly due the cognition of lows and connectivity between the costs and business units. Managerial cost accounting also helps businesses in reach goals of costs manage, rational and efficient resource allocations. Finally, we can conclude that managerial cost accounting is a very useful area of accounting and that it can influence the growth and development of the business by a quality implementation of it.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:876651
Study programmeTitle: Business Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics
Course: Finance
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-02-08 14:57:23