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master's thesis
PRIMJENA ANALIZE PROFITABILNOSTI NA PRIMJERU PUTNIČKE AGENCIJE
Diplomski rad
2016. urn:nbn:hr:124:782487
Vranješ, Josipa
University of Split
Faculty of economics Split

Cite this document

Vranješ, J. (2016). PRIMJENA ANALIZE PROFITABILNOSTI NA PRIMJERU PUTNIČKE AGENCIJE : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:782487

Vranješ, Josipa. "PRIMJENA ANALIZE PROFITABILNOSTI NA PRIMJERU PUTNIČKE AGENCIJE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:782487

Vranješ, Josipa. "PRIMJENA ANALIZE PROFITABILNOSTI NA PRIMJERU PUTNIČKE AGENCIJE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:782487

Vranješ, J. (2016). 'PRIMJENA ANALIZE PROFITABILNOSTI NA PRIMJERU PUTNIČKE AGENCIJE : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 21 September 2024, https://urn.nsk.hr/urn:nbn:hr:124:782487

Vranješ J. PRIMJENA ANALIZE PROFITABILNOSTI NA PRIMJERU PUTNIČKE AGENCIJE : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 September 21] Available at: https://urn.nsk.hr/urn:nbn:hr:124:782487

J. Vranješ, "PRIMJENA ANALIZE PROFITABILNOSTI NA PRIMJERU PUTNIČKE AGENCIJE : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:782487

Metadata
TitlePRIMJENA ANALIZE PROFITABILNOSTI NA PRIMJERU PUTNIČKE AGENCIJE : Diplomski rad
AuthorJosipa Vranješ
MentorIvana Dropulić (mentor)
MBZ: 300582
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Prihod predstavlja iznos novca i novčanih ekvivalenata koji se potražuje ili koji je primljen za vrijednost isporučenih dobara i usluga, a troškove možemo definirati kao izdatke za dobra i usluge neophodne da bi se izveo poslovni proces u određenom poslovnom sustavu.77 Analiziranjem prihoda i troškova te korištenjem različitih metoda rasporeda troškova mogu se osigurati adekvatne informacije o profitabilnosti proizvoda/usluge. Analiza profitabilnosti je postala nezamjenjiva metoda alokacije prihoda i troškova te utvrđivanja uspješnosti poslovanja poduzeća. Za istraživanje su se koristili računovodstveni podaci putničke agencija koja se bavi iznajmljivanjem plovnih prijevoznih sredstava s ciljem utvrđivanja profitabilnosti plovila kojoj je prethodilo analiziranje prihoda i troškova poduzeća. Rezultati su pokazali da je od devet obrađenih plovila šest profitabilno za poduzeće, dva su neprofitabilna i nalaze se u charter managementu kod poduzeća, a najprofitabilnije plovilo je plovilo koje se nalazi u vlasništvu promatranog poduzeća. Na temelju istraživanja može se zaključiti da poduzeće posluje profitabilno usprkos negativnim rezultatima koji su ostvareni od dva plovila.
Abstract (english)
Income represents the amount of money and cash equivalents that is claimed or that is recieved for the value of delivered goods and services. Costs can be defined as outlays for goods and services that are indispensable for business process to be performed in a specific business system. Adequate information about profitability of a good/service can be assured by analysing incomes and costs and using different methods of costs disposition. Profitability analysis has become irreplacible method when it comes to costs and incomes allocation and determination how successfully a company actually operates. In the research was used accounting data of the travel agency that occupies with renting navigable means of transport. The purpose of the research was to determine profitability of the vessels by using costs and incomes analysis of the company. Results have shown that 6 out of 9 vessels are profitable for the company, two are unprofitable and they are part of charter management of the company. The most profitable vessel is the one that is actually owned by the researched company. Based on this research, we can conclude that the company operates profitably, despite the negative results that are performed by 2 vessels
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:782487
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 on2016-11-10 09:17:38