master's thesis
The use of stategic accounting information in the Croatian economy

Kristina Faraguna (2015)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleKorištenje strateških računovodstvenih informacija u hrvatskom gospodarstvu
AuthorKristina Faraguna
Mentor(s)Robert Zenzerović (thesis advisor)
Abstract
Strateško upravljačko računovodstvo ima veliku važnost u poslovnom odlučivanju. Radi se o vrsti računovodstva koja zadovoljava menadžerske potrebe za informacijama. Zadatak strateškog upravljačkog računovodstva je osigurati informacije na temelju kojih menadžeri postavljaju dugoročne ciljeve, formuliraju strategije za njihovo postizanje i donose strateške odluke. Strateške su odluke od ključne važnosti za uspješno poslovanje poduzeća i njegovu dugoročnu opstojnost. Donošenje strateških poslovnih odluka temelji se na informacijama koje proizlaze iz različitih izvora, kao što su neračunovodstvene informacije te računovodstvene informacije iz financijskih izvještaja i drugih računovodstvenih izvora. Potrebne informacije strateško upravljačko računovodstvo prikuplja pomoću instrumenata i tehnika strateškog upravljačkog raĉunovodstva. Razlikuje se pet vrsta instrumenata strateškog upravljačkog računovodstva: specifični obračuni, planiranje, kontrola i usporedba rezultata, donošenje strateški orijentiranih poslovnih odluka, računovodstvo kupaca i računovodstvo konkurenata. Ti se instrumenti sastoje od razliĉitih tehnika strateškog upravljačkog računovodstva. U hrvatskom se gospodarstvu najčešće primjenjuju sljedeće tehnike strateškog upravljačkog računovodstva: obračun specifičnih obilježja proizvoda ili usluga, obračun troškova životnog vijeka, obračun troškova kvalitete, obračun ciljnih troškova, obračun troškova lanca vrijednosti (activity based costing), proces usporedbe vlastitih rezultata s najboljim konkurentom (benchmarking), teorija ograničenja, računovodstvo primitaka, integrirani pristup vrednovanju rezultata (balanced scorecard), strategijsko upravljanje troškovima, strateški pristup upravljanju prihodima, procjena troškova konkurenata, analiza profitabilnosti kupaca i lifetime customer profitability analysis.
Keywordsstrategic management accounting information decision making strategic decisions strategic management accounting instruments strategic management accounting techniques
Parallel title (English)The use of stategic accounting information in the Croatian economy
Committee MembersTician Peruško (committee member)
Robert Zenzerović (committee member)
Ksenija Černe (committee member)
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics
Study specializationFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2015-07-08
Parallel abstract (English)
Strategic management accounting has a very important role in business decision making. It is a type of accounting which satisfies managerial information needs. Managerial accounting is providing information for setting the company´s overall goals, formulating business strategy and long term strategic decision making. Strategic decisions are crucial for the long-term viability of the company. Managers in decision-making process use information that come from a variety of sources, such as nonfinancial information and financial information from financial statements and other financial resources. In order to collect the information, it is necessary to use strategic management accounting instruments and techniques. There are five groups of strategic management accounting instruments: costing, planning, control and performance measurement, decision-making, customer accounting and competitor focused accounting. The instruments are consisting with different strategic management accounting techniques. The most used strategic management accounting techniques in Croatian economy are: atribute costing, life-cycle costing, quality costing, target costing, activity based costing, benchmarking, the theory of constraints, throughput accounting, balanced scorecard or integrated performance measurement, strategic costing or strategic cost management, strategic pricing, competitor cost assessment, customer profitability analysis or customer account profitability and lifetime customer profitability analysis.
Parallel keywords (Croatian)upravljačko računovodstvo informacije donošenje odluka strateške odluke instrumenti strateškog upravljačkog računovodstva tehnike strateškog upravljačkog računovodstva
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:799629
CommitterBarbara Dušan