prikaz prve stranice dokumenta Primjena metode obračuna punih troškova po aktivnostima u sustavu visokog obrazovanja
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master's thesis
Primjena metode obračuna punih troškova po aktivnostima u sustavu visokog obrazovanja
Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:523539
Pinjuh, Katarina
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Pinjuh, K. (2015). Primjena metode obračuna punih troškova po aktivnostima u sustavu visokog obrazovanja (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:523539

Pinjuh, Katarina. "Primjena metode obračuna punih troškova po aktivnostima u sustavu visokog obrazovanja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:523539

Pinjuh, Katarina. "Primjena metode obračuna punih troškova po aktivnostima u sustavu visokog obrazovanja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:523539

Pinjuh, K. (2015). 'Primjena metode obračuna punih troškova po aktivnostima u sustavu visokog obrazovanja', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:523539

Pinjuh K. Primjena metode obračuna punih troškova po aktivnostima u sustavu visokog obrazovanja [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:523539

K. Pinjuh, "Primjena metode obračuna punih troškova po aktivnostima u sustavu visokog obrazovanja", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:523539

Metadata
TitlePrimjena metode obračuna punih troškova po aktivnostima u sustavu visokog obrazovanja
Title (english)Implementation of activity based costing in higher education
AuthorKatarina Pinjuh
MentorIvana Dražić Lutilsky (mentor)
Committee memberVesna Vašiček (predsjednik povjerenstva)
Committee memberMartina Dragija (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2015-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Diplomski rad je usmjeren na prikaz modela financiranja koji se koristi u Republici Hrvatskoj, ali sadrži i pregled stanja u odabranim zemljama Europske unije zbog usporedbe i mogućeg napretka. Kako najveći dio sredstava služi pokriću troškova, dan je pregled najznačajnijih troškova i suvremenih metoda obračuna troškova. Najveća pažnja je posvećena Metodi obračuna punih troškova po aktivnostima (ABC), fazama njenog razvoja i komponentama od kojih se sastoji. Jedan dio ovog rada uključuje razmjenu iskustava i i znanja u primjeni metode obračuna punih troškova u Europi. Na temelju njenih prednosti i nedostataka predložen je i noviji model te se u radu nalazi i primjer kako je moguće primijeniti Metodu obračuna punih troškova zasnovanu na vremenu (TDABC). Svrha ovog rada je i analizirati koliko Sveučilišta ulažu u kvalitetu svojih usluga te koliko su zaposlenici i menadžeri usmjereni na zadovoljstvo studenata i akademske okoline u kojoj djeluju. Upravo zato, razvijaju se sustavi pokazatelja koji zainteresiranim stranama olakšavaju procjenu uspješnosti visokih učilišta i donošenje odluke o korištenju njihovih usluga
Abstract (english)
Diploma thesis is focused on the presentation of the financing model used in Croatia, but also contains an overview of the situation in selected countries of the European Union for comparison and possible progress in our country. As most of the funds recover costs, here is an overview of the most significant costs and modern methods for the calculation of costs. Attention is given to Activity Based Costing (ABC) method, the stages of its development and components. One part of this work includes the exchange of experience and expertise in the implementation of full costing across Europe. A further development, based on its advantages and disadvantages proposed a newer model so the thesis also gives an example of how it is possible to apply Time Driven Activity Based Costing (TDABC) method. The purpose of my thesis is also how the Universities invest in the quality of its services and how employees and managers focused on the satisfaction of students and academic environment in which they operate. That is why, developing an indicator systems help customers estimate the performance of higher education institutions and decision-making on the use of their services.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:523539
Study programmeTitle: Business Economics
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 on2016-10-04 10:47:08