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master's thesis
RAČUNOVODSTVO TROŠKOVA U JAVNOM SEKTORU
Diplomski rad
2020. urn:nbn:hr:124:575488
Periš, Maja
University of Split
Faculty of economics Split

Cite this document

Periš, M. (2020). RAČUNOVODSTVO TROŠKOVA U JAVNOM SEKTORU : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:575488

Periš, Maja. "RAČUNOVODSTVO TROŠKOVA U JAVNOM SEKTORU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:575488

Periš, Maja. "RAČUNOVODSTVO TROŠKOVA U JAVNOM SEKTORU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:575488

Periš, M. (2020). 'RAČUNOVODSTVO TROŠKOVA U JAVNOM SEKTORU : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 30 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:575488

Periš M. RAČUNOVODSTVO TROŠKOVA U JAVNOM SEKTORU : Diplomski 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:124:575488

M. Periš, "RAČUNOVODSTVO TROŠKOVA U JAVNOM SEKTORU : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:575488

Metadata
TitleRAČUNOVODSTVO TROŠKOVA U JAVNOM SEKTORU : Diplomski rad
AuthorMaja Periš
MentorAndrijana Rogošić (mentor)
MBZ: 293496
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Računovodstvo troškova iz godišnjih financijskih izvještaja u okviru financijskog računovodstva preuzima potrebne podatke te ih plasira kao informacije potrebne za upravljanje poslovanjem. Ono je značajno za donošenje odluka o troškovima. Cilj mu je osigurati pravovremene i pouzdane informacije o izraženim ciljevima. Razvijeno računovodstvo troškova je pretpostavka za uspješno i kvalitetno upravljanje poslovanjem. Izvještavanje u javnom sektoru treba osigurati potpune informacije o javnoj potrošnji. Računovodstvene informacije trebaju biti razumljive i jasne. Državno računovodstvo u Hrvatskoj je definirano Zakonom o proračunu. Sadašnja iskustva u Hrvatskoj i drugim razvijenim zemljama pokazala su da je opseg primjene računovodstva troškova u javnom sektoru vrlo mali. Za dugoročnost javna uprava treba smanjivati troškove kako bi istovremeno utjecala na poboljšanje kvalitete usluga. Iznimno je važno planirati troškove jer su oni dio proračuna.
Abstract (english)
The accounting of costs from the annual financial statements in the contex to ffinancial accounting takes over the necessary data and places them as information necessary for managing the business. It is important for making cost decisions.The goal is to provide timely and reliable information on expressed goals. Developed cost accounting is a precondition for successful and quality business management. Public sector reporting should provide complete information on public spending. Accounting information should be understandable and clear. State accounting in Croatia is defined by the Law on budget. Current experiences in Croatia and other developed countries have shown that the scope of applying cost accounting in the public sector is very low. In the long term, public administrations need to reduce costs in order to simultaneously improve the quality of services. It is extremely important to plan the costs because they are part of the budget.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:575488
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 on2020-10-01 10:22:19