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master's thesis
Analiza lučkih troškova
podloga za donošenje poslovnih odluka
Rijeka: University of Rijeka, Faculty of Maritime Studies, Rijeka, 2022. urn:nbn:hr:187:250873
Fabijanić, Emma
University of Rijeka
Faculty of Maritime Studies
Department of Logistics and Management

Institutional repository: Repository of the University of Rijeka, Faculty of Maritime Studies - FMSRI Repository

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Fabijanić, E. (2022). Analiza lučkih troškova : podloga za donošenje poslovnih odluka (Master's thesis). Rijeka: University of Rijeka, Faculty of Maritime Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:187:250873

Fabijanić, Emma. "Analiza lučkih troškova : podloga za donošenje poslovnih odluka." Master's thesis, University of Rijeka, Faculty of Maritime Studies, 2022. https://urn.nsk.hr/urn:nbn:hr:187:250873

Fabijanić, Emma. "Analiza lučkih troškova : podloga za donošenje poslovnih odluka." Master's thesis, University of Rijeka, Faculty of Maritime Studies, 2022. https://urn.nsk.hr/urn:nbn:hr:187:250873

Fabijanić, E. (2022). 'Analiza lučkih troškova : podloga za donošenje poslovnih odluka', Master's thesis, University of Rijeka, Faculty of Maritime Studies, accessed 14 January 2025, https://urn.nsk.hr/urn:nbn:hr:187:250873

Fabijanić E. Analiza lučkih troškova : podloga za donošenje poslovnih odluka [Master's thesis]. Rijeka: University of Rijeka, Faculty of Maritime Studies; 2022 [cited 2025 January 14] Available at: https://urn.nsk.hr/urn:nbn:hr:187:250873

E. Fabijanić, "Analiza lučkih troškova : podloga za donošenje poslovnih odluka", Master's thesis, University of Rijeka, Faculty of Maritime Studies, Rijeka, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:187:250873

Metadata
TitleAnaliza lučkih troškova : podloga za donošenje poslovnih odluka
Title (english)Analysis of port costs : basis for making business decisions
AuthorEmma Fabijanić
MentorDražen Žgaljić (mentor)
Committee memberEdvard Tijan (predsjednik povjerenstva)
Committee memberDario Ogrizović (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Maritime Studies
(Department of Logistics and Management)
Rijeka
Defense date and country2022-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		TECHNICAL SCIENCES
Traffic and Transport Technology
Maritime and River Traffic
Abstract
Svaki gospodarski i poslovni subjekt pri proizvodnji učinaka i pružanju usluga stvara troškove. Troškovi nastaju neovisno od toga posvećuje li im menadžment pozornost ili ih ignorira. Kako bi poslovne odluke menadžmenta bile kvalitetne, potrebno je da se temelje na ozbiljnoj analizi troškova kao dijela sustava upravljanja troškovima. Analizu mogu provesti stručne službe poduzeća, vanjske institucije ili sam menadžment. Pored podataka o troškovima na temelju zakonom propisanih obrazaca (financijsko računovodstvo), potrebno je izgraditi sustav upravljanja troškovima (menadžersko računovodstvo). Time se definiraju i procesi analize kako bi se poslovne odluke donijele u cilju povećanja uspješnosti poslovanja. Ovakav zaključak vrijedi i za poslovanje morskih luka čija razina ukupnih troškova zbog njihove veličine i strukture zahtijeva ozbiljan pristup menadžmenta ovim aktivnostima. Dvije najveće hrvatske morske luke (Rijeka i Ploče) s obzirom na njihov značaj za županiju i gospodarstvo države posvećuju odgovarajuću razinu pozornosti i stručnosti u pristupu analizi lučkih troškova poslovanja.
Abstract (english)
Every economic and business entity incurs costs in producing effects and providing services. Costs are incurred regardless of whether management pays attention to them or ignores them. In order for business management decisions to be of good quality, they need to be based on a serious cost analysis as part of a cost management system. The analysis can be performed by the company's professional services, external institutions or the management itself. In addition to data on costs based on statutory forms (financial accounting), it is necessary to build a cost management system (managerial accounting). This also defines the analysis processes in order to make business decisions in order to increase business performance. This conclusion also applies to the operation of seaports whose level of total costs due to their size and structure requires a serious approach of management to these activities. The two largest Croatian seaports (Rijeka and Ploče), given their importance for the county and the state's economy, pay an appropriate level of attention and expertise in approaching the analysis of port operating costs.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:187:250873
Study programmeTitle: Logistics and Management in Maritime Industry and Transport
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra inženjer/inženjerka logistike i menadžmenta u pomorstvu (magistar/magistra inženjer/inženjerka logistike i menadžmenta u pomorstvu)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-09-20 20:01:55