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master's thesis
Procjena izgubljene dobiti poslodavaca uzrokovana troškovima apsentizma u Bjelovarsko-bilogorskoj županiji
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:009381
Miloš, Matea
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Miloš, M. (2019). Procjena izgubljene dobiti poslodavaca uzrokovana troškovima apsentizma u Bjelovarsko-bilogorskoj županiji (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:009381

Miloš, Matea. "Procjena izgubljene dobiti poslodavaca uzrokovana troškovima apsentizma u Bjelovarsko-bilogorskoj županiji." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:009381

Miloš, Matea. "Procjena izgubljene dobiti poslodavaca uzrokovana troškovima apsentizma u Bjelovarsko-bilogorskoj županiji." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:009381

Miloš, M. (2019). 'Procjena izgubljene dobiti poslodavaca uzrokovana troškovima apsentizma u Bjelovarsko-bilogorskoj županiji', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:009381

Miloš M. Procjena izgubljene dobiti poslodavaca uzrokovana troškovima apsentizma u Bjelovarsko-bilogorskoj županiji [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:009381

M. Miloš, "Procjena izgubljene dobiti poslodavaca uzrokovana troškovima apsentizma u Bjelovarsko-bilogorskoj županiji", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:009381

Metadata
TitleProcjena izgubljene dobiti poslodavaca uzrokovana troškovima apsentizma u Bjelovarsko-bilogorskoj županiji
Title (english)Estimation of employers' lost profit caused by the absenteeism cost in Bjelovar-bilogora country
AuthorMatea Miloš
MentorSanja Broz Tominac (mentor)
MBZ: 286480
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
Committee memberAna Aleksić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Apsentizam pojmovno označava odsutnost, odnosno izostanak radnika iz radnog procesa iz bilo kojeg razloga. Iako su prema brojnim istraživanjima drugi po veličini troškovi rada (odmah iza troškova plaća), zbog svoje prirode nastanka, troškovi apsentizma često su nemjerljivi i kao takvi zanemarivi. Temeljna podjela apsentizma je na planirani apsentizam i neplanirani apsentizam. Svaki od njih sa sobom nosi i određene troškove, a dijele se na direktne i indirektne troškove te su inkorporirani u sveukupne troškove rada. Bolovanja, godišnji odmori, plaćeni i neplaćeni dopusti te rodiljne i roditeljske naknade apsentizmi su koje poslodavci obračunavaju u sklopu redovnih evidencija. Empirijskim istraživanjem na području Bjelovarsko-bilogorske županije utvrđeni su prekomjerni apsentizmi zaposlenih, koji su uzrokovani opravdanim apsentizmima u pozadini kojih se nalaze manipulacije radnika. Prekomjerni apsentizam zaposlenih rezultira „izgubljenom dobiti“ za poslodavce, a kako bi smanjili navedeni utjecaj u svojim organizacijama, nužno je da poslodavci pristupe izradi strategije planiranja i upravljanja apsentizmom kao gorućim problemom organizacije.
Abstract (english)
Absenteeism conceptually denotes the absence, e.g. absence of workers from the work process for any reason. Although, according to numerous studies, the second largest labor costs (just behind the cost of wages), because of their nature of occurrence, the costs of absenteeism are often immeasurable and as such negligible. The fundamental classification of absenteeism is into planned absenteeism and unplanned absenteeism. Each of them carries specific costs, which are divided on direct and indirect costs and are incorporated into the overall labor costs. Sick leave, annual leave, paid and unpaid leave, maternity and parental benefits are absenteeism that employers account for as part of their regular records. An empirical study in the area of Bjelovar-Bilogora country identified excessive absenteeism of employees, which was caused by justified absenteeism in the background of manipulation of workers. Excessive employee absenteeism results in "lost profits" for employers and, in order to reduce this impact in their organizations, it is imperative that employers begin to design absenteeism planning and management strategies as a burning problem for the organization.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:009381
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 on2019-09-17 08:54:42