master's thesis
Implementacija ABC metode u neprofitnoj organizaciji

Ivana Periš (2015)
University of Split
Faculty of economics Split
Metadata
TitleImplementacija ABC metode u neprofitnoj organizaciji : diplomski rad
AuthorIvana Periš
Mentor(s)Andrijana Rogošić (thesis advisor)
Abstract
Temeljna karakteristika neprofitnih organizacija nije stjecanje profita njenim vlasnicima nego pružanje usluga, odnosno javni ineteres. Danas se te organizacije sve više tržišno usmjeravaju iako im je prvenstveno cilj društvena usmjerenost. Jedna od ključnih razlika neprofitnih i profitnih organizacija je pitanje mjerenja njihove uspješnosti. Cilj rada je prikazati ABC metodu unutar sportske organizacije. Obračun troškova na temelju aktivnosti pruža točnije informacije za donošenje odluka menadžerima te omogućava upravi realnije pozicioniranje svog poduzeća na tržištu. Ipak, ne postoje istraživanja o ABC metodi u sportskim organizacijama. ABC metodas zahtjeva velike promjene unutar same organizacije. Važna pretpostavka kvalitetnog praćenja troškova je unutarnja organizacija, ali i dobar sustav da bi ABC metoda se pokazala preciznom i potpunom.
Keywordscost non-profit institution activities ABC method
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 date2015-12-16
Parallel abstract (English)
The basic characteristic od non profit organization is not obtaining profits to owner than the providing services or the public interest. Today there organizations are increasingly market directed althought primarly aimed is social orientatiton. One of the key difference between non- profit and profit organizations is a question of measuring their performance. The aim is to show the ABC method within sports organizations. ABC method gives more accurate information for decision to managers and allows management more realistic position of their company at the market. However, there are no studies on the ABC method in sports organizations. ABC method requires major changes within the organizations. An important assumption of quality traking of costs is the internal organization, but also a good system to the ABC method proved accurate and complete.
Parallel keywords (Croatian)trošak neprofitna institucija aktivnosti ABC metoda
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:675824
CommitterIvana Gizdić