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master's thesis
ANALIZA UTJECAJA USALI METODE NA POKAZATELJE PROFITABILNOSTI
Diplomski rad
2019. urn:nbn:hr:124:438789
Karin, Katarina
University of Split
Faculty of economics Split

Cite this document

Karin, K. (2019). ANALIZA UTJECAJA USALI METODE NA POKAZATELJE PROFITABILNOSTI : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:438789

Karin, Katarina. "ANALIZA UTJECAJA USALI METODE NA POKAZATELJE PROFITABILNOSTI : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:438789

Karin, Katarina. "ANALIZA UTJECAJA USALI METODE NA POKAZATELJE PROFITABILNOSTI : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:438789

Karin, K. (2019). 'ANALIZA UTJECAJA USALI METODE NA POKAZATELJE PROFITABILNOSTI : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:438789

Karin K. ANALIZA UTJECAJA USALI METODE NA POKAZATELJE PROFITABILNOSTI : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:124:438789

K. Karin, "ANALIZA UTJECAJA USALI METODE NA POKAZATELJE PROFITABILNOSTI : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:438789

Metadata
TitleANALIZA UTJECAJA USALI METODE NA POKAZATELJE PROFITABILNOSTI : Diplomski rad
AuthorKatarina Karin
MentorAndrijana Rogošić (mentor)
MBZ: 293496
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Hotelijerstvo je gospodarska grana, koja na tržištu, u ugostiteljskim objektima, ostvaruje svoju gospodarsku svrhu. Hotele možemo definirati kao smještajne objekte u kojima se gostima obvezno pružaju usluge smještaja i doručka, a mogu se pružati i druge ugostiteljske usluge. Jedinstveni sustav izvještavanja je računovodstvena metoda koja se koristi u hotelskom poslovanju. USALI se može definirati kao metoda koja podrazumijeva jedinstveni računovodstveni sustav praćenja i iskazivanja rezultata poslovanja pojedinog hotela, te usporedbu hotela s njemu sličnima u okruženju s ciljem ocjene svog statusa u odnosu na konkurenciju i u odnosu na prosjek grupe. Istraživanje se provodilo na temelju online ankete. Ukupan broj prikupljenih odgovora je 71 od čega 42 ispitanika koriste USALI metodu. Obradom i analizom podataka može se zaključiti da hoteli koji koriste USALI metodu povećanje profitabilnosti ocjenjuju najvećim ocjenama na mjernoj ljestvici. Izračunom pet pokazatelja profitabilnosti za šest hotela može se zaključiti da su prosječne vrijednosti pokazatelja profitabilnosti veća za hotele koji koriste USALI metodu. Percipirane i stvarne vrijednosti su jednake što se dokazalo usporedbom izračunatih vrijednosti pokazatelja profitabilnosti i dobivenih ocjena za povećanje profitabilnosti putem online ankete.
Abstract (english)
Hotel industry is an economic branch, which in the market, in catering facilities, realizes its economic purpose. Hotels can be defined as accommodation facilities where guests are required to provide accommodation and breakfast services, and other catering services may also be provided. A unique reporting system is the accounting method used in hotel business. USALI can be defined as a method that implies a unique accounting system for tracking and reporting the business results of a particular hotel, as well as a comparison of a hotel similar to its surroundings in order to assess its status in relation to the competition and the average of the group. The survey was based on an online survey. The total number of responses collected is 71 out of which 42 respondents use the USALI method. By processing and analyzing data it can be concluded that hotels using the USALI method of increasing profitability are rated by the highest ratings on the scale. By calculating five profitability indices for six hotels, it can be concluded that the average value of profitability indicators is higher for hotels using the USALI method. Perceived and actual values are the same as proven by comparing calculated values of profitability indicators and gained ratings to increase profitability through online surveys.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:438789
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-11-29 08:38:41