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undergraduate thesis
Fleksibilni proračun centara odgovornosti
Zagreb: University of Zagreb, Faculty of Economics and Business, 2023. urn:nbn:hr:148:411643
Taslak, Ana
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Taslak, A. (2023). Fleksibilni proračun centara odgovornosti (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:411643

Taslak, Ana. "Fleksibilni proračun centara odgovornosti." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:411643

Taslak, Ana. "Fleksibilni proračun centara odgovornosti." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:411643

Taslak, A. (2023). 'Fleksibilni proračun centara odgovornosti', Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 17 July 2024, https://urn.nsk.hr/urn:nbn:hr:148:411643

Taslak A. Fleksibilni proračun centara odgovornosti [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2023 [cited 2024 July 17] Available at: https://urn.nsk.hr/urn:nbn:hr:148:411643

A. Taslak, "Fleksibilni proračun centara odgovornosti", Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:148:411643

Metadata
TitleFleksibilni proračun centara odgovornosti
Title (english)Flexible budget of responsibility centers
AuthorAna Taslak
MentorMarina Ercegović (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2023-10-02, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Poduzeće sastavlja proračun za najkraće moguće vremensko razdoblje kako bi menadžment mogao pronaći rješenje i kako bi se poduzeće moglo prilagoditi problemima kako ne bi došlo do velikog utjecaja na poslovanje. Sve počinje s procijenjenom prodajom, ali što se događa ako je prodaja veća ili manja od očekivane? Kako to utječe na proračun? Koje prilagodbe poduzeće mora napraviti kako bi usporedila stvarne brojke s proračunskim brojevima prilikom ocjenjivanja rezultata? Ako je proizvodnja veća od planirane i povećana je kako bi se zadovoljila povećana prodaja, troškovi će biti iznad proračuna. Kako bi uzele u obzir stvarnu prodaju i troškove koji se razlikuju od planirane prodaje i troškova, poduzeće će sastavljati fleksibilne proračune kako bi omogućile fluktuacije proračuna s budućom potražnjom.
Abstract (english)
The company draws up a budget for the shortest possible period of time so that the management can find a solution and so that the company can adapt to the problems so that there is no major impact on the business. It all starts with estimated sales, but what happens if sales are higher or lower than expected? How does this affect the budget? What adjustments does the company have to make? do to compare the actual numbers with the budget numbers when evaluating the results? If production is higher than planned and increased to meet increased sales, costs will be over budget. To account for actual sales and costs that differ from planned sales and costs, a company will prepare flexible budgets to allow for budget fluctuations with future demand.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:411643
Study programmeTitle: Business Economics
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-10-13 12:53:48