prikaz prve stranice dokumenta RAČUNOVODSTVENE INFORMACIJE RELEVANTNE ZA ODLUČIVANJE U JAVNOM SEKTORU
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master's thesis
RAČUNOVODSTVENE INFORMACIJE RELEVANTNE ZA ODLUČIVANJE U JAVNOM SEKTORU
Diplomski rad
Split: University of Split, Faculty of economics Split, 2021. urn:nbn:hr:124:257540
Biljaković, Lucija
University of Split
Faculty of economics Split

Institutional repository: REFST

Cite this document

Biljaković, L. (2021). RAČUNOVODSTVENE INFORMACIJE RELEVANTNE ZA ODLUČIVANJE U JAVNOM SEKTORU : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:257540

Biljaković, Lucija. "RAČUNOVODSTVENE INFORMACIJE RELEVANTNE ZA ODLUČIVANJE U JAVNOM SEKTORU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:257540

Biljaković, Lucija. "RAČUNOVODSTVENE INFORMACIJE RELEVANTNE ZA ODLUČIVANJE U JAVNOM SEKTORU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:257540

Biljaković, L. (2021). 'RAČUNOVODSTVENE INFORMACIJE RELEVANTNE ZA ODLUČIVANJE U JAVNOM SEKTORU : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 07 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:257540

Biljaković L. RAČUNOVODSTVENE INFORMACIJE RELEVANTNE ZA ODLUČIVANJE U JAVNOM SEKTORU : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 November 07] Available at: https://urn.nsk.hr/urn:nbn:hr:124:257540

L. Biljaković, "RAČUNOVODSTVENE INFORMACIJE RELEVANTNE ZA ODLUČIVANJE U JAVNOM SEKTORU : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:257540

Metadata
TitleRAČUNOVODSTVENE INFORMACIJE RELEVANTNE ZA ODLUČIVANJE U JAVNOM SEKTORU : Diplomski rad
AuthorLucija Biljaković
MentorAndrijana Rogošić (mentor)
MBZ: 293496
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Fokus ovog rada postavljen je na menadžere kao rukovodeće ljude u javnom sektoru odnosno na upravljačko računovodstvo. Postavlja se pitanje koristi li se novi javni menadžment relevantnim informacijama iz računovodstva prilikom odlučivanja, planiranja i kontrole troškova, mjerenja uspješnosti i naplate prihoda. Kao pretpostavka postavljena je nedovoljna kompetentnost javnog menadžmenta u pogledu računovodstva i cjelokupne ekonomske struke koja ih uvelike ograničava u uspješnom i pravovremenom upravljanju i donošenju odluka. U novije vrijeme razvijen sustav upravljačkog računovodstva dobiva sve veću ulogu u ključnim procesima svakog poduzeća. Iako istraživanja pokazuju da upravljačko računovodstvo u RH još uvijek nije u dovoljnoj mjeri razvijeno ni u kojem sustavu pa tako ni u javnom sektoru, ovim istraživanjem dokazano je da se novi javni menadžment ipak u značajnoj mjeri koristi internim izvorima informacija prilikom ključnih faza upravljanja.
Abstract (english)
The aim of this paper is on management accounting, which involves managers in the public sector. The question on which this paper tries to answer is whether the new public management uses relevant accounting information in decision-making, cost planning and control, performance measurement and revenue collection. Insufficient competence of public management in terms of accounting and the entire economic profession has been set as a precondition, which greatly limits them in successful and timely management and decision- making. Recently, the developed management accounting system is gaining an increasing role in the key processes of each company. Although research shows that management accounting in the Republic of Croatia is still not sufficiently developed in any sector, including the public sector, this research proves that the new public management still makes significant use of internal sources of information during key phases of management processes.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:257540
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-07-26 09:42:24