Title Analiza troškova rada u dioničkom društvu Uljanik brodogradilište d.d. u Puli Title (english) Analysis of labor cost in the joint stock company Uljanik brodogradilište d.d. Author Ante Okmažić Mentor Alfio Barbieri (mentor)Committee member Lorena Mošnja Škare (predsjednik povjerenstva)Committee member Alfio Barbieri (član povjerenstva)Committee member Ksenija Černe (član povjerenstva)Granter University of Pula Defense date and country 2017-05-11, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Uljanik brodogradilište je poduzeće burne prošlosti i nesigurne budućnosti. U
drugoj polovici dvadesetog stoljeća brodogradilište je iskoristilo postratno stanje i
postalo jedno od najcjenjenijih poduzeća brodograđevnog sektora u svijetu.
Brodogradilište trenutno broji 1587 radnika od kojih je većina zaposlena u dvije
najvažnije organizacijske jedinice naziva priprema i proizvodnja. Krajem ožujka 2015.
godine potpisan je kolektivni ugovor između poslodavaca i nekolicine sindikata koji
predstavljaju većinu zaposlenih u Uljanik gupaciji. Kolektivni ugovor je akt, modeliran
prema kriterijima određenim u ugovoru o radu Republike Hrvatske, čija je glavna
zadaća odrediti iznose nadnica, naknade i ostalih stavki koje svaki zaposlenik
zaslužuje ako ispuni obveze prema poslodavcu, koje su također određene u
kolektivnom ugovoru. Troškovi rada jednog poduzeća sudjeluju u ukupnim troškovima
većom ili manjom mjerom, ovisno o djelatnosti poduzeća. Troškovno računovodstvo
predstavlja skup metoda čija je svrha sakupljanje informacija o svim troškovima, te
njihova distribucjia prema upravljačkom računovodstvu, računovodstvenoj djelatnosti
koja top menadžmentu poduzeća pomaže u donošenju sadašnjih i budućih odluka.
Brodogradilište Uljanik raspolaže radnicima raznih stručnih kvalifikacija od kojih je
većinski zastupljena KV stručna sprema. Prosječna plaća radnika u brodogradilištu
iznosi 6.581,41 kuna a najveća plaća pripada radnicima stručne kvalifikacije VŠS te
iznosi 7.677,08 kuna. Usporedbom izvještaja o sveobuhvatnoj dobiti za 2012. i 2013.
godinu može se primijetiti da poduzeće prethodnih godina ostvaruje gubitak gdje su
rashodi uvelike nadmašili prihode. Brodogradilište se trenutno nalazi u nezavidnoj
situaciji zato što većinu svojih proizvodnih aktivnosti obavlja u gradu strategijski
usmjerenom prema razvoju turizma kao dominantnoj gospodarskoj grani grada.
Ulaskom Republike Hrvatske u Europsku Uniju određeni broj gospodarskih djelatnosti
pa tako i brodograđevna mora poštivati određene regulative koje su u nekim
slučajevima u koliziji sa strateškim planovima razvoja brodogradilišta. Paradoksalno je
da proračunski deficit Uljanika može biti saniran ako se dodatno educira postojeći
kadar, što u kratkoročnom smislu kreira nove troškove ali u dugoročnom pogledu
osposobljava radnu snagu u proizvodnji brodova veće vrijednosti.
Abstract (english) Uljanik shipyard is a company with turbulent past and insecure future.
In a second half of the twentieth century shipyard have used the post world war
twoperiod and became one of the most respected shipyards in the world. At the
moment shipyard have 1587 employees with most of them working in two main
organisation units, preparation and production. In March 2015 collective contract is
signed between managment and few sindikate who represents most of the Uljanik
employees. Collective contract is act formed by criteria set by employess contract of
republic of Croatia, whoes main task is to regulate amount of naknade, nadnica and
other stavki witch every employee earns if he meet all demands from his employer,
witch are also set by collective contract. Work expenses of company are incluted in
total costs in more or less influence deepending of companys filed of work. Cost
accounting is a set of methods whose purpose is to gather information on all costs,
and their distribution to management accounting. Accounting activities of top
management companies helps in making the present and future decisions. Shipyard
Uljanik has workers of various professional qualifications, of which the majority is
represented by skilled qualifications. The average salary of workers in the shipyard
amounts to HRK 6,581.41 and the maximum salary of the workers belong to
professional qualifications and tertiary level is HRK 7,677.08. By comparing the income
statement for 2012 and 2013 may be noted that in the previous years the company
realized a loss where the expenses greatly exceeded revenue. Shipyard is currently in
a difficult situation because most of its production activities are performed in
surroundings that are strategically oriented towards development of tourism as the
dominant branch of the economy. With the Croatian accession to the European Union
a number of economic activities including shipbuilding must comply with certain
regulations, which in some cases conflict with the strategic development plans of the
shipyards. Paradoxically, the budget deficit of the shipyard Uljanik can be repaired if
further education of the existing staff, which in short terms will create new costs but in
long terms will develope trained workforce in the production of ships of greater value.
Keywords
Uljanik
brodogradilište
troškovi
rad
kolektivni ugovor
plaće
zapolenici
računovodstvo troškova
upravljačko računovodstvo
Keywords (english)
Uljanik Shipyard
costs
work
collective agreement
wages
work force
cost accounting
management accounting
Language croatian URN:NBN urn:nbn:hr:137:118219 Study programme Title: Business Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2018-05-07 15:46:23
