Title Upravljačko računovodstvo troškova Title (english) Managerial cost accounting Author Fabio Ivinić Mentor Ksenija Černe (mentor)Committee member Robert Zenzerović (predsjednik povjerenstva)Committee member Ksenija Černe (član povjerenstva)Committee member Tician Peruško (član povjerenstva)Granter University of Pula Defense date and country 2016-09-15, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Upravljačko računovodstvo troškova čini spoj između upravljačkog računovodstva i računovodstva troškova, relativno je noviji segment u domeni upravljanja i poslovanja te kao takav nije još naišao na primjenu kod većine poslovnih subjekata iz više razloga. Ukratko, ono je proces u kojem se skuplja, mjeri i analizira, iskazuje i izvještava o troškovima koji mogu biti korisni za unutarnje i vanjske korisnike. Poslovnim subjektima omogućuje najefikasnije korištenje resursa, odnosno racionalno upravljanje istima ne dozvoljavajući njihovo rasipanje. Rezultati analiza dobivenih zahvaljujući upravljačkom računovodstvu troškova pomažu managerima pri donošenju raznih odluka koje imaju utjecaj na poslovanje, ponajviše zahvaljujući saznanjima o zakonitostima i povezanostima između raznih troškova i jedinica unutar poslovnog subjekta. Upravljačko računovodstvo troškova služi kako bi poslovni subjekti postigli određene ciljeve u prvom redu u okviru upravljanja troškovima, alokaciji resursa, efikasnog korištenja resursa i slično. Može se zaključiti da je upravljačko računovodstvo troškova vrlo korisno područje unutar računovodstva te da se njegovim kvalitetnim provođenjem može utjecati na rast i razvoj poslovnog subjekta.
Abstract (english) Managerial cost accounting is a join between managerial accounting and cost accounting, it is a relatively new segment in the area of management and business, therefore and by other reasons it is still not often used by the majority of businesses. Briefly, it is a process of collections, measurements and analyzes, representations and reporting of cost information that can be useful for internal and external users. It provides the most efficient use of business resources and helps businesses in not wasting them. Thanks to the results received by the analysis taken from the managerial cost accounting managers can make decisions and chose the best alternative that can have influence on a business, mostly due the cognition of lows and connectivity between the costs and business units. Managerial cost accounting also helps businesses in reach goals of costs manage, rational and efficient resource allocations. Finally, we can conclude that managerial cost accounting is a very useful area of accounting and that it can influence the growth and development of the business by a quality implementation of it.
Keywords
računovodstvo
računovodstvo troškova
trošak
upravljačko računovodstvo
upravljanje
management
manager
upravljačko računovodstvo troškova
resursi
budžet
efikasnost
analiza
odlučivanje
cilj
napredak
Keywords (english)
accounting
cost accounting
cost
managerial accounting
manage
management
manager
managerial cost accounting
resources
budget
efficiency
analysis
decision making
goal
development
Language croatian URN:NBN urn:nbn:hr:137:876651 Study programme Title: Business Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2017-02-08 14:57:23
