master's thesis
PRAĆENJE TROŠKOVA POSLOVANJA U KOMUNALNOJ DJELATNOSTI

Jelena Alčić (2016)
University of Split
Faculty of economics Split
Metadata
TitlePRAĆENJE TROŠKOVA POSLOVANJA U KOMUNALNOJ DJELATNOSTI : završni rad
AuthorJelena Alčić
Mentor(s)Ivica Pervan (thesis advisor)
Abstract
Predmet proučavanja ovog rada su troškovi koji se javljaju u poslovanju komunalnih poduzeća . Troškovi su središnja ekonomska kategorija i pojavljuju se u svakom poslovnom procesu. Poznavanje i praćenje troškova poslovanja pomaže poduzeću da sagleda ukupne i pojedinačne troškove i bitna je pretpostavka svakog poslovnog odlučivanja. Komunalne su službe važan element sustava upravljanja gradom i pružanja javnih usluga građanima o čemu ovisi njihovo šire zadovoljstvo javnom upravom i javnim sektorom u cjelini. Cilj rada je, u teorijskom dijelu, definirati pojam troška, prikazati njegove osnovne podjele i značenje troškova za planiranje i nadzor poslovanja te prikazati specifičnosti trgovačkog društva u komunalnoj djelatnosti. U empirijskom dijelu cilj je prikazati posebnosti u način evidentiranja i planiranja troškova poslovanja na primjeru komunalnog poduzeća Podi Dugopolje d.o.o.
Keywordscosts cost tracking cost planning municipal companies
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationAccounting and Revision
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016-06
Parallel abstract (English)
The subject of this study are costs that appear in the operations of municipal companies. The costs are central economic category and appear in every business process. Knowing and tracking of operating costs is helping company to look at the total and individual costs and is an important assumption of any business decision. Municipal services are important element of the system of city management and provision of public services to citizens about what depends their wider satisfaction in public administration and public sector as a whole. The aim of the paper, in the theoretical part, is to define cost, demonstrate its main classifications and meaning costs for planning and control of operations and demonstrate the specificity of the company in the municipal activities. In the empirical part the goal is to show the specificities in the method of recording and planning costs in the case of municipal company Podi Dugopolje d.o.o..
Parallel keywords (Croatian)troškovi praćenje troškova planiranje troškova komunalna poduzeća
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:159767
CommitterIvana Gizdić