master's thesis
STRATEŠKO MJERENJE PERFORMANSI U NEPROFITNIM ORGANIZACIJAMA

Marija Kuran (2017)
University of Split
Faculty of economics Split
Metadata
TitleSTRATEŠKO MJERENJE PERFORMANSI U NEPROFITNIM ORGANIZACIJAMA : Diplomski rad
AuthorMarija Kuran
Mentor(s)Andrijana Rogošić (thesis advisor)
Abstract
Provedbom anketnog upitnika prikupili su se odgovori vezani za sportske neprofitne organizacije. Naime, vidljivo je kako više sportskih neprofitnih organizacija ne koristi interno orijentirano računovodstvo s tim da dvije organizacije nisu odgovorile na to pitanje u upitniku što se može protumačiti tako da oni ne znaju što je to, te ga u tom slučaju nemaju. Neprofitne organizacije sve više počinju koristiti ABC metodu kao suvremenu metodu za dobivanje informacija nužnih za donošenje odluka o troškovima i resursima. Te one u većini slučajeva koriste samo jednu metodu. Ne postoji razlika u broju korištenih metoda između organizacija koje koriste interno orijentirano računovodstvo i onih koje ga ne koriste. Volonteri u velikoj mjeri znače neprofitnim organizacijama, ali ne toliko u računovodstvenim poslovima. Koristile one interno računovodstvo ili ne što se tiče financijskih pokazatelja oni su sličnih vrijednosti.
KeywordsNon-profit organizations volunteers internally oriented accounting
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2017-02
Parallel abstract (English)
Implementation of the survey questionnaire collected responses relating to non-profit sports organizations. Namely, it is obvious that the more non-profit sports organizations not used internally oriented accounting with these two organizations did not respond to this question in the questionnaire that can be interpreted in a way that they do not know what it is, and that case you do not have. Non-profit organizations are increasingly beginning to use the method of ABC as a modern method for obtaining the information needed to make decisions about the costs and resources. And in most cases they are using only one method. There is no difference in the number of methods used between organizations using internally-oriented accounting and those who do not use it. Volunteers largely means that the non-profit organization, but not so much in the accounting operations. Are they using internal accounting or not, financial indicators have similar value.
Parallel keywords (Croatian)Neprofitna organizacija volonteri interno orijentirano računovodstvo
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:187549
CommitterIvana Gizdić