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master's thesis
ZNAČAJ PRORAČUNA GOTOVINE U KRATKOROČNOM PLANIRANJU: STUDIJA SLUČAJA PISINIUM D.O.O.
diplomski rad
2022. urn:nbn:hr:124:997516
Zubović, Nataly
University of Split
Faculty of economics Split

Cite this document

Zubović, N. (2022). ZNAČAJ PRORAČUNA GOTOVINE U KRATKOROČNOM PLANIRANJU: STUDIJA SLUČAJA PISINIUM D.O.O. : diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:997516

Zubović, Nataly. "ZNAČAJ PRORAČUNA GOTOVINE U KRATKOROČNOM PLANIRANJU: STUDIJA SLUČAJA PISINIUM D.O.O. : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:997516

Zubović, Nataly. "ZNAČAJ PRORAČUNA GOTOVINE U KRATKOROČNOM PLANIRANJU: STUDIJA SLUČAJA PISINIUM D.O.O. : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:997516

Zubović, N. (2022). 'ZNAČAJ PRORAČUNA GOTOVINE U KRATKOROČNOM PLANIRANJU: STUDIJA SLUČAJA PISINIUM D.O.O. : diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 14 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:997516

Zubović N. ZNAČAJ PRORAČUNA GOTOVINE U KRATKOROČNOM PLANIRANJU: STUDIJA SLUČAJA PISINIUM D.O.O. : diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2022 [cited 2025 January 14] Available at: https://urn.nsk.hr/urn:nbn:hr:124:997516

N. Zubović, "ZNAČAJ PRORAČUNA GOTOVINE U KRATKOROČNOM PLANIRANJU: STUDIJA SLUČAJA PISINIUM D.O.O. : diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:124:997516

Metadata
TitleZNAČAJ PRORAČUNA GOTOVINE U KRATKOROČNOM PLANIRANJU: STUDIJA SLUČAJA PISINIUM D.O.O. : diplomski rad
AuthorNataly Zubović
MentorLjiljana Vidučić (mentor)
MBZ: 064714
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2022-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Planiranje, predviđanje i budžetiranje su važni procesi koji se odvijaju u poslovanju mnogih poduzeća. Prognoze, projekcije ili predviđanja predstavljaju podlogu za planiranje i kontrolu rezultata te donošenje korektivnih radnji prije nego što se konačne odluke provedu u poduzeću. U okviru kratkoročnog planiranja, poduzeća izrađuju godišnji glavni (master) poslovni plan, koji se sastoji od operativnog i financijskog plana. Financijski plan se sastoji od planskih dokumenata među kojima je i proračun gotovine. Proračun gotovine (novčani proračun ili budžet gotovine) značajan je alat i podloga za planiranje i upravljanje novčanim tokovima svakog poduzeća. Na temelju proračuna gotovine poduzeće utvrđuje strategije kratkoročnog zaduživanja u slučaju novčanog manjka i investiranja u slučaju novčanog viška. Upravljanje novčanim tokovima (cash flow management) važan je proces u poduzeću jer omogućuje planiranje, praćenje i kontrolu novca koji „ulazi“ i „izlazi“ iz poduzeća. Cilj ovog istraživanja je utvrditi ulogu i značaj proračuna gotovine u kratkoročnom planiranju na praktičnom primjeru iz prakse. Na primjeru obiteljskog proizvodnog poduzeća Pisinium d.o.o. utvrdilo se da poduzeće koristi novčani proračun u kratkoročnom planiranju kao osnovu za donošenje financijskih odluka vezanih za sezonske potrebe, kao i za donošenja odluka o investiranju. Dodatno, novčani proračun za poduzeće Pisinium d.o.o. predstavlja važan alat za upravljanje neizvjesnim događajima u poslovanju.
Abstract (english)
Planning, forecasting and budgeting are important processes that take place in the operations of many companies. Forecasts or projections are the basis for planning and control of results and taking corrective actions before final decisions are implemented in the company. As part of short-term planning, companies prepare an annual master plan, which consists of an operational and financial plan. The financial plan consists of planning documents, including the cash budget. The cash budget (cash flow budget) is an important tool and basis for planning and managing the cash flows of every company. Based on the cash budget, the company determines strategies for short-term borrowing in the event of a cash deficit and investing in the event of a cash surplus. Cash flow management is an important process in the company because it enables planning, monitoring and control of the cash that "enters" and "leaves" the company. The aim of this research is to determine the role and significance of the cash budget in short-term planning on a practical example. On the example of the family-owned manufacturing company Pisinium d.o.o. it has been determined that the company uses the cash budget in short-term planning as a basis for making financial decisions related to seasonal needs, as well as for making investment decisions. Additionally, the cash budget for the company Pisinium d.o.o. represents an important tool for managing uncertain events in the business.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:997516
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-10-03 08:19:57