prikaz prve stranice dokumenta Poslovni plan u funkciji ocjene efikasnosti komunalnih poduzeća
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professional thesis
Poslovni plan u funkciji ocjene efikasnosti komunalnih poduzeća
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:792895
Pap, Mirela
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Pap, M. (2022). Poslovni plan u funkciji ocjene efikasnosti komunalnih poduzeća (Professional thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:792895

Pap, Mirela. "Poslovni plan u funkciji ocjene efikasnosti komunalnih poduzeća." Professional thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:792895

Pap, Mirela. "Poslovni plan u funkciji ocjene efikasnosti komunalnih poduzeća." Professional thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:792895

Pap, M. (2022). 'Poslovni plan u funkciji ocjene efikasnosti komunalnih poduzeća', Professional thesis, University of Zagreb, Faculty of Economics and Business, accessed 24 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:792895

Pap M. Poslovni plan u funkciji ocjene efikasnosti komunalnih poduzeća [Professional thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 November 24] Available at: https://urn.nsk.hr/urn:nbn:hr:148:792895

M. Pap, "Poslovni plan u funkciji ocjene efikasnosti komunalnih poduzeća", Professional thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:792895

Metadata
TitlePoslovni plan u funkciji ocjene efikasnosti komunalnih poduzeća
Title (english)Business plan in the function of evaluating the efficiency of utility companies
AuthorMirela Pap
MentorHrvoje Perčević (mentor)
Committee memberDanimir Gulin (predsjednik povjerenstva)
Committee memberHrvoje Perčević (član povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2022-01-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom radu prikazan je proces planiranja u komunalnoj djelatnosti. Poslovno planiranje je važan instrument menadžmentu poduzeća za prilagodbu promjenjivim uvjetima na tržištu što se osobito odnosi na komunalna poduzeća kojima se zakonska regulativa od osnutka samostalne Republike Hrvatske više puta mijenjala. Provedena je opsežna reforma komunalnog gospodarstva s ciljem efikasnijeg poslovanja i prilagodbe zakonodavstvu Europske unije. Poslovnim planiranjem se određuju budući ciljevi koje poduzeće želi dostići te aktivnosti, resursi i mjere potrebni za njihovu realizaciju. Specifičnost poduzeća komunalne djelatnosti ogleda se u njihovom značenju za društvo općenito i u njihovoj organizacijskoj strukturi. Radi se o poduzećima koja su većinom u vlasništvu jedinica lokalne samouprave iz čega proizlazi njihova aktivna uloga u procesu planiranja ovih poduzeća. Komunalna poduzeća često pružaju usluge po nižim cijenama. Manjak prihoda komunalnog poduzeća zbog nižih cijena pružanja komunalnih usluga nadoknađuje se subvencijama iz proračuna jedinica lokalne samouprave.
Abstract (english)
This paper presents a planning process in companies providing utility services. Business planning is an important management instrument for adapting to changing market conditions, which especially refers to the utility companies whose legislation changed several times since the founding of the independent Republic of Croatia. Extensive reform of the utility services has been carried out in order to operate more efficiently and to adapt the legislation of the European Union. Business planning determines the future goals that the company wants to achieve and the activities, resources and measures needed for their implementation. The specificity of utility companies is reflected in their significance for society in general and in their organizational structure. These companies are mostly owned by local self-government units, which results in their active role in the planning process of these companies. Companies providing utility services often provide services at lower prices. The lack of communal utility revenue due to lower utility prices is usually compensate by subsidies from local self-government unit budget.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:792895
Study programmeTitle: Managerial Accounting and Internal Audit
Study programme type: university
Study level: postgraduate specialist
Academic / professional title: sveučilišni/a specijalist/specijalistica upravljačkog računovodstva i interne revizije (sveučilišni/a specijalist/specijalistica upravljačkog računovodstva i interne revizije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-02-14 07:36:59