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master's thesis
RAČUNOVODSTVO TROŠKOVA OKOLIŠA U KORNAT ITTICA d.o.o.
Diplomski rad
Split: University of Split, Faculty of economics Split, 2017. urn:nbn:hr:124:901638
Bakija, Ivana
University of Split
Faculty of economics Split

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Bakija, I. (2017). RAČUNOVODSTVO TROŠKOVA OKOLIŠA U KORNAT ITTICA d.o.o. : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:901638

Bakija, Ivana. "RAČUNOVODSTVO TROŠKOVA OKOLIŠA U KORNAT ITTICA d.o.o. : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:901638

Bakija, Ivana. "RAČUNOVODSTVO TROŠKOVA OKOLIŠA U KORNAT ITTICA d.o.o. : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:901638

Bakija, I. (2017). 'RAČUNOVODSTVO TROŠKOVA OKOLIŠA U KORNAT ITTICA d.o.o. : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 04 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:901638

Bakija I. RAČUNOVODSTVO TROŠKOVA OKOLIŠA U KORNAT ITTICA d.o.o. : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 December 04] Available at: https://urn.nsk.hr/urn:nbn:hr:124:901638

I. Bakija, "RAČUNOVODSTVO TROŠKOVA OKOLIŠA U KORNAT ITTICA d.o.o. : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:901638

Metadata
TitleRAČUNOVODSTVO TROŠKOVA OKOLIŠA U KORNAT ITTICA d.o.o. : Diplomski rad
AuthorIvana Bakija
MentorAndrijana Rogošić (mentor)
MBZ: 293496
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Da bi se troškovi okoliša mogli knjigovodstveno obuhvatiti i time izraditi odgovarajući izvještaji potrebno ih je pravovaljano identificirati. Računovodstvo troškova okoliša kao dio računovodstvenog informacijskog sustava koji osigurava pripremu informacija o troškovima okoliša, razvilo se iz računovodstva okoliša, tj. iz potrebe da se knjigovodstveno obuhvate napori menadţmenta u osiguravanju podataka o investicijama u zaštitu i unaprjeĎenje okoliša. Većina tvrtki ne zna pravi opseg svojih ekoloških troškova iz razloga što su često skriveni u općim, administrativnim ili proizvodnim računima. Takve troškove nije jednostavno evidentirati jer ih je teško prepoznati i često su skriveni. Nastaju u budućnosti kao posljedica nekih aktivnosti, a postoje i oni koji se javljaju prije početka samih aktivnosti. U financijskim izvještajima troškove okoliša treba promatrati s aspekta njihovog utjecaja na kvalitetu zaštite i to posebno na razini društva i posebno na razini poslovnog procesa, kratkoročno i dugoročno. Upravo dugoročno se javljaju višestruke koristi od ulaganja u zaštitu ţivotne sredine, dok neulaganje uzrokuje troškove zbog neodgovornosti i nebrige.
Abstract (english)
In order to record environmental costs and make corresponding reports, environmental costs need valid identification. Environmental costs accounting as part of accounting information system which prepares information about environmental costs, deployed from environmental accounting, that is from need to include managerial efforts to ensure data about ecological investments within accounting. Most companies do not know true extent of their ecological costs, because they are often hidden in overhead, administrative or production bills. That kind of costs are often hidden and difficult to recognize, which is why they are not easy to record. They ensue in future as a result of some activities, but also some appear before some activities even begin. In financial reports environmental costs should be observed from aspect of their influence on protection quality, on society level apart from business level, on short and long term. Multiple benefits from environmental protection investments occur in long time period, while inertion causes irresponsibility and indifference costs.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:901638
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-07-11 07:41:02