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master's thesis
Primjena i potencijal menadžerskog računovodstva okoliša
diplomski rad
Split: University of Split, Faculty of economics Split, 2015. urn:nbn:hr:124:630228
Boban, Jelena
University of Split
Faculty of economics Split

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Boban, J. (2015). Primjena i potencijal menadžerskog računovodstva okoliša : diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:630228

Boban, Jelena. "Primjena i potencijal menadžerskog računovodstva okoliša : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2015. https://urn.nsk.hr/urn:nbn:hr:124:630228

Boban, Jelena. "Primjena i potencijal menadžerskog računovodstva okoliša : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2015. https://urn.nsk.hr/urn:nbn:hr:124:630228

Boban, J. (2015). 'Primjena i potencijal menadžerskog računovodstva okoliša : diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 04 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:630228

Boban J. Primjena i potencijal menadžerskog računovodstva okoliša : diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2015 [cited 2024 December 04] Available at: https://urn.nsk.hr/urn:nbn:hr:124:630228

J. Boban, "Primjena i potencijal menadžerskog računovodstva okoliša : diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:124:630228

Metadata
TitlePrimjena i potencijal menadžerskog računovodstva okoliša : diplomski rad
AuthorJelena Boban
MentorAndrijana Rogošić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2015-10-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Menadžersko računovodstvo okoliša (MRO) je način vođenja evidencije troškova poduzeća vodeći računa o svim outputima poduzeća posebni naglasak stavljajući na otpad i emisije. Osnovno pravilo kod ovakve evidencije troškova je da sve što u poduzeće uđe kroz inpute mora iz njega izaći kroz outpute koji nužno ne moraju biti finalni proizvod već i onaj neefikasni dio proizvodnje. Taj neefikasni dio je često zanemaren, a koncept MRO-a naglašava da ukoliko se njima upravlja dobro može biti veliki izvor ušteda za poduzeće. Upravljati dobro u ovom slučaju znači koristiti MRO kao podršku u sveobuhvatnijoj evidenciji troškova poduzeća i na kraju u boljem i racionalnijem donošenju odluka.
Abstract (english)
Environmental management accounting (EMA) is a method of keeping track of costs bearing in mind all companies outputs putting special emphasis on waste and emission. The basic rule in such cost accounting is that everything that enters the company trough inputs has to get out of the company through outputs, where output isn`t necessarily a final product but an inefficient production. The inefficient part is very often neglected, and EMA stresses that if managed the inefficient part can be a major source of savings for the company. Manage successfully in this case means to use EMA as a support for a more comprehensive cost accounting and ultimately make better and more rational decisions.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:630228
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 on2016-01-26 10:57:40