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master's thesis
OBILJEŽJA INTERNO ORIJENTIRANOG RAČUNOVODSTVA U PRORAČUNSKOM SEKTORU
Diplomski rad
Split: University of Split, Faculty of economics Split, 2021. urn:nbn:hr:124:554984
Tadić, Ivana
University of Split
Faculty of economics Split

Institutional repository: REFST

Cite this document

Tadić, I. (2021). OBILJEŽJA INTERNO ORIJENTIRANOG RAČUNOVODSTVA U PRORAČUNSKOM SEKTORU : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:554984

Tadić, Ivana. "OBILJEŽJA INTERNO ORIJENTIRANOG RAČUNOVODSTVA U PRORAČUNSKOM SEKTORU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:554984

Tadić, Ivana. "OBILJEŽJA INTERNO ORIJENTIRANOG RAČUNOVODSTVA U PRORAČUNSKOM SEKTORU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:554984

Tadić, I. (2021). 'OBILJEŽJA INTERNO ORIJENTIRANOG RAČUNOVODSTVA U PRORAČUNSKOM SEKTORU : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 04 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:554984

Tadić I. OBILJEŽJA INTERNO ORIJENTIRANOG RAČUNOVODSTVA U PRORAČUNSKOM SEKTORU : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 December 04] Available at: https://urn.nsk.hr/urn:nbn:hr:124:554984

I. Tadić, "OBILJEŽJA INTERNO ORIJENTIRANOG RAČUNOVODSTVA U PRORAČUNSKOM SEKTORU : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:554984

Metadata
TitleOBILJEŽJA INTERNO ORIJENTIRANOG RAČUNOVODSTVA U PRORAČUNSKOM SEKTORU : Diplomski rad
AuthorIvana Tadić
MentorAndrijana Rogošić (mentor)
MBZ: 293496
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom radu je iskazano da interno orijentirano računovodstvo u uskoj povezanosti sa financijskim računovodstvom predstavlja preduvjet za uspješno upravljanje i proces donošenja odluka. Računovodstvo troškova i upravljačko računovodstvo nisu definirani zakonom i namijenjeni su internim korisnicima, stoga postaju odgovornost za računovođe za izbor načina i razine njihove implementacije. Računovodstvo troškova u proračunskom sektoru Republike Hrvatske još uvijek nije dovoljno razvijeno da bi omogućilo efikasno upravljanje javnim sredstvima i kontrolu troškova. S druge strane, nedovoljna primjena upravljačkog računovodstva u proračunskom sektoru onemogućuje kvalitetno donošenje odluka.
Abstract (english)
In this paper, it is shown that internally oriented accounting in close connection with financial accounting is a prerequisite for successful management and decision-making process. Cost accounting and management accounting are not defined by law and are intended for internal users, therefore they place the responsibility for accounting for the choice of the manner and level of their implementation. Cost accounting in the budget sector of the Republic of Croatia is still not sufficiently developed to enable efficient management of public funds and cost control. On the other hand, insufficient application of management accounting in the budget sector prevents quality decision-making.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:554984
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 on2021-04-30 12:53:36