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master's thesis
Analiza utjecaja troškova na poslovanje poduzeća AD Plastik d.d.
Završni rad
2020. urn:nbn:hr:124:286505
Škobalj, Dino
University of Split
Faculty of economics Split

Cite this document

Škobalj, D. (2020). Analiza utjecaja troškova na poslovanje poduzeća AD Plastik d.d. : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:286505

Škobalj, Dino. "Analiza utjecaja troškova na poslovanje poduzeća AD Plastik d.d. : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:286505

Škobalj, Dino. "Analiza utjecaja troškova na poslovanje poduzeća AD Plastik d.d. : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:286505

Škobalj, D. (2020). 'Analiza utjecaja troškova na poslovanje poduzeća AD Plastik d.d. : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 30 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:286505

Škobalj D. Analiza utjecaja troškova na poslovanje poduzeća AD Plastik d.d. : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2024 November 30] Available at: https://urn.nsk.hr/urn:nbn:hr:124:286505

D. Škobalj, "Analiza utjecaja troškova na poslovanje poduzeća AD Plastik d.d. : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:286505

Metadata
TitleAnaliza utjecaja troškova na poslovanje poduzeća AD Plastik d.d. : Završni rad
AuthorDino Škobalj
MentorJosipa Višić (mentor)
MBZ: 289323
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
General Economy
Abstract
Troškovi su bitan čimbenik poslovanja poduzeća te uvelike utječu na sami financijski rezultat poslovanja, pritom se različite vrste troškova različito ponašaju s povećanjem obujma poslovanja. Cilj rada je teorijski definirati vrste troškova te u empirijskom dijelu rada analizirati utjecaj svake od vrsta troškova na poslovne prihode te financijski rezultat kroz protekle četiri godine. Analizom materijalnih troškova uočeno je da je uz sami porast troškova došlo do rasta troška po jedinici ostvarenog poslovnog prihoda što posljedično može imati negativan utjecaj na poslovanje poduzeća, ako se i u budućnosti nastavi takav trend. Uočeno je da su troškovi po jednom zaposlenom u poduzeću vrlo niski, što se izravno može povezati s lokacijom poslovnica poduzeća, odnosno visinom nadnica u tim zemljama. Poduzeće primjenjuje niže amortizacijske stope od uobičajenih što svakako ima utjecaj na ukupne troškove, ali i samu dobit. Analizom ukupnih rashoda, prihoda te financijskog rezultata može se uočiti pozitivan trend poslovanja poduzeća, odnosno da rast prihoda nadmašuje rast rashoda, rezultat čega je rast dobiti tijekom posljednjih godina.
Abstract (english)
Costs are an important factor in the company's business and greatly affect the financial performance of the business itself, while different types of costs behave differently with increasing business volume. The aim of the paper is to theoretically define the types of costs and in the empirical part of the paper to analyze the impact of each type of cost on business income and the financial result over the past four years. The analysis of material costs showed that with the increase in costs there was an increase in the cost per unit of operating income, which may consequently have a negative impact on the company's operations, if this trend continues in the future. It was noticed that the costs per employee in the company are very low, which can be directly related to the location of the company's branches, or the level of wages in these countries. The company applies lower depreciation rates than usual, which certainly has an impact on total costs, but also the profit itself. The analysis of total expenditures, revenues and financial results shows a positive trend in the company's operations, i.e. that the growth of revenues exceeds the growth of expenditures, resulting in the growth of profits in recent years.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:286505
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: Project management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-09-30 12:17:18