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undergraduate thesis
Računovodstveno evidentiranje troškova u hotelskim poduzećima, primjer hotel Esplanade
Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management, 2024. urn:nbn:hr:191:297719
Baždarić, Nika
University of Rijeka
Faculty of Tourism and Hospitality Management

Institutional repository: Repository of Faculty of Tourism and Hospitality Management

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Baždarić, N. (2024). Računovodstveno evidentiranje troškova u hotelskim poduzećima, primjer hotel Esplanade (Undergraduate thesis). Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management. Retrieved from https://urn.nsk.hr/urn:nbn:hr:191:297719

Baždarić, Nika. "Računovodstveno evidentiranje troškova u hotelskim poduzećima, primjer hotel Esplanade." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2024. https://urn.nsk.hr/urn:nbn:hr:191:297719

Baždarić, Nika. "Računovodstveno evidentiranje troškova u hotelskim poduzećima, primjer hotel Esplanade." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2024. https://urn.nsk.hr/urn:nbn:hr:191:297719

Baždarić, N. (2024). 'Računovodstveno evidentiranje troškova u hotelskim poduzećima, primjer hotel Esplanade', Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, accessed 10 January 2025, https://urn.nsk.hr/urn:nbn:hr:191:297719

Baždarić N. Računovodstveno evidentiranje troškova u hotelskim poduzećima, primjer hotel Esplanade [Undergraduate thesis]. Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management; 2024 [cited 2025 January 10] Available at: https://urn.nsk.hr/urn:nbn:hr:191:297719

N. Baždarić, "Računovodstveno evidentiranje troškova u hotelskim poduzećima, primjer hotel Esplanade", Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, Opatija, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:191:297719

Metadata
TitleRačunovodstveno evidentiranje troškova u hotelskim poduzećima, primjer hotel Esplanade
Title (english)Accounting of costs in hotel companies, example hotel Esplanade
AuthorNika Baždarić
MentorDubravka Vlašić (mentor)
GranterUniversity of Rijeka
Faculty of Tourism and Hospitality Management
Opatija
Defense date and country2024-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Računovodstveno praćenje troškova kroz računovodstvenu praksu nije ograničeno na računovođe već uključuje i različite vanjske i unutarnje dionike. Vanjski dionici informacije o troškovima nalaze u financijskim izvještajima, dok unutarnji dionici tj. menadžeri ovisno o svojim pozicijama unutar poduzeća koriste tržišne podatke i informacije povezane s troškovima kako bi donosili svoje operativne ili strateške odluke na racionalan način. Pored toga, točno, pravodobno i precizno praćenje troškova omogućuje bolju kontrolu financijskih tokova i prilagodbu poslovanja u skladu s promjenama na tržištu. Ovaj završni rad detaljnije definira i prikazuje računovodstveno evidentiranje troškova u hotelskim poduzećima, s posebnim osvrtom na hotel Esplanade. Rad obuhvaća teorijsku podjelu troškova prema različitim kriterijima, poput prirodnih vrsta, mjestima i nositeljima i dinamike poslovanja te prikazuje specifičnosti računovodstva troškova u hotelijerstvu. Također, prikazuju se i istražuju metode evidentiranja troškova i njihova primjena u poslovnim financijskim izvještajima. Na primjeru hotela Esplanade prikazano je računovodstveno praćenje materijalnih troškova, amortizacije, financijskih rashoda i ostalih poslovnih troškova. Naglasak je na važnosti preciznog praćenja i evidentiranja troškova koji se koriste za poslovno upravljanje, planiranje i donošenje operativnih i strateških odluka.
Abstract (english)
Accounting tracking of costs through accounting practice is not limited to accountants but also includes various external and internal stakeholders. External stakeholders find cost information in financial statements, while internal stakeholders, i.e., managers, depending on their positions within the organization, use market data and cost-related information to make their operational or strategic decisions in a rational manner. In addition, accurate, timely, and precise cost tracking allows for better control of financial flows and the adjustment of business operations in line with market changes. This thesis defines and presents in more detail the accounting recording of costs in hotel companies, with a special focus on the Esplanade Hotel. The paper covers the theoretical classification of costs according to various criteria, such as the natural types, areas and holders, and the dynamics of business operations. It also shows the specifics of cost accounting in the hospitality industry. Additionally, methods of cost recording and their application in business financial statements are presented and explored. Using the example of the Esplanade Hotel, the accounting tracking of material costs, depreciation, financial expenses, and other business costs is illustrated. The emphasis is on the importance of precise cost tracking and recording, which is used for business management, planning, and making operational and strategic decisions.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:191:297719
Study programmeTitle: Business Economics in Tourism and Hospitality; moduls: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management; specializations in: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management, Tourism Management; Hospitality Management; International Tourism and Hospitality Management; Event and Leisure Management, Menadžment u hotelijerstvu; Hospitality Management
Course: Tourism Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution 4.0 International (CC BY 4.0) icon
Created on2024-09-12 11:36:13