undergraduate thesis
Cost management in times of crisis

Domagoj Rodin (2016)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleUpravljanje troškovima u vrijeme krize
AuthorDomagoj Rodin
Mentor(s)Ksenija Černe (thesis advisor)
Abstract
Upravljanje troškovima je sustavan i planski vođen proces čiji je cilj povećanje efikasnosti poslovanja i osiguranje konkurentnosti poduzeća, sa stvaranjem preduvjeta za dugoročni razvoj i opstanak na tržištu. U vrijeme krize je od posebnog značenja, jer su za većinu poduzeća ograničene mogućnosti poslovanja koje najčešće dovode do pada prihoda. Temelj za kvalitetno dugoročno upravljanje troškovima je poznavanje različitih kriterija klasifikacije troškova i metoda upravljanja troškovima. Analizom računovodstvenih podataka o obujmu i strukturi troškova ispituje se jesu li troškovi u planiranim okvirima, koji su razlozi odstupanja i utvrđuju mogućnosti racionalizacije. Racionalizacija bi se trebala provoditi isključivo temeljem analize svih poslovnih procesa, organizacijske strukture i utvrđivanjem ključnih rizika u poslovanju. Najčešći problemi u upravljanju troškovima u vrijeme krize i loših poslovnih rezultata se odnose na neselektivno rezanje troškova. Ovi postupci su posljedica ranijeg neupravljanja troškovima i mogu utjecati na produbljenje krize u poduzeću. Stoga je potreban kontinuiran i dugoročan rad na upravljanju troškovima kojim se stalno ocjenjuje koliko uspješno pojedini dijelovi poslovanja ispunjavaju strateške ciljeve. O tome svjedoče studije brojnih autora o upravljanju troškovima u vrijeme financijskih kriza.
Keywordsclassification of costs methods of cost management cost rationalization financial crisis
Parallel title (English)Cost management in times of crisis
Committee MembersAlfio Barbieri (committee chairperson)
Ksenija Černe (committee member)
Lorena Mošnja Škare (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 levelundergraduate
Study programmeBusiness Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics
Study specializationFinance
Academic title abbreviationuniv.bacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2016-06-28
Parallel abstract (English)
Cost management is a systematic and planned driven process aimed at increasing the efficiency and competitiveness of the companies, with the creation of the prerequisites for long-term development and survival in the market. In times of crisis is of special significance, because for most companies limited possibilities of business that most often lead to falling revenues. The basis for quality long-term cost management has knowledge of the different criteria of classification of costs and methods of cost management. The analysis of accounting data on the volume and cost structure is examined whether the costs as planned, what are the reasons deviations and identify opportunities for rationalization. The rationalization should be carried out solely on the basis of analysis of business processes, organizational structures and identifying key risks to the business. The most common problems in the management of costs in a time of crisis and bad business results related to the indiscriminate cutting costs. These procedures are the result of an earlier non management costs and can impact the deepening crisis in the company. Therefore, a continuous and long-term work on cost management which constantly assesses how well certain parts of the business meeting the strategic objectives. This is evidenced by studies of many authors on cost management during the financial crisis.
Parallel keywords (Croatian)klasifikacija troškova metode upravljanja troškovima racionalizacija financijska kriza
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:233854
CommitterEster Bencic