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undergraduate thesis
KAPITALNO BUDŽETIRANJE
Split: University of Split, University Department of Professional Studies, 2019. urn:nbn:hr:228:459447
Šetka, Lucija
University of Split
University Department of Professional Studies

Cite this document

Šetka, L. (2019). KAPITALNO BUDŽETIRANJE (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:459447

Šetka, Lucija. "KAPITALNO BUDŽETIRANJE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:459447

Šetka, Lucija. "KAPITALNO BUDŽETIRANJE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:459447

Šetka, L. (2019). 'KAPITALNO BUDŽETIRANJE', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 19 May 2022, https://urn.nsk.hr/urn:nbn:hr:228:459447

Šetka L. KAPITALNO BUDŽETIRANJE [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2019 [cited 2022 May 19] Available at: https://urn.nsk.hr/urn:nbn:hr:228:459447

L. Šetka, "KAPITALNO BUDŽETIRANJE", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:459447

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Metadata
TitleKAPITALNO BUDŽETIRANJE
Title (english)CAPITAL BUDGETING
AuthorLucija Šetka
MentorMarko Miletić (mentor)
Committee memberJelena Vidović (član povjerenstva)
Committee memberTino Kusanović (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2019-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Kapitalno budžetiranje predstavlja proces donošenja odluka o dugoročnom ulaganju u realnu imovinu poduzeća. Svaki postupak koji je vezan uz proces budžetiranja kapitala zahtjeva ispitivanje financijske i ekonomske efikasnosti projekta. Zbog toga se velik naglasak stavlja na vremenskoj vrijednosti novca, to jest proces svođenjabudućih novčanih tokova na sadašnju vrijednost pomoću diskontne stope.Prilikom definiranja novčanih tokova bitno je spomenuti trošak kapitala koji zapravo prikazuje trošak financiranja poduzeća. Podijeljen je na dva osnovna oblika, dug i dionički kapital. Procesom kapitalnog budžetiranja razvijeno je niz metoda koje pružaju pomoć prilikom odabira najboljeg izbora za poduzeće. Temeljne metode prilikom donošenja odluke o prihvaćanju investicijskog projekta su metoda čiste sadašnje vrijednosti i interne stope profitabilnosti. Razlikuje se puno veći broj dodatnih metoda među kojima je najpoznatija metoda perioda povrata te indeksa profitabilnosti.
Abstract (english)
Capital budgeting is the process of deciding on long-term investment in real estate assets of a company. Any procedure related to the budgeting process requires the examination of the financial and economic efficiency of the project. For this reason, a great emphasis is placed on the time value of money, i.e., the process of deriving future cash flows at present value using the discount rate. When defining cash flows, it is important to mention the cost of capital which actually represents the cost of financing the company. It is divided into two basic forms, debt and equity capital. Through the capital budgeting process, a number of methods have been developed to assist in choosing the best choice for the company. Basic methods when deciding to accept an investment project is the method of pure present value and the internal rate of profitability. We differentiate a much larger number of additional methods, among which the best known one is the method of return period and profitability index.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:459447
Study programmeTitle: Accounting and Finances – professional – professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryRepository of University Department of Professional Studies
Created on2019-07-19 07:28:42