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undergraduate thesis
PRAĆENJE TROŠKOVA I IZRADA KALKULACIJE KOD PUTNIČKE AGENCIJE
završni rad
2022. urn:nbn:hr:124:706435
Strižić, Matea
University of Split
Faculty of economics Split

Cite this document

Strižić, M. (2022). PRAĆENJE TROŠKOVA I IZRADA KALKULACIJE KOD PUTNIČKE AGENCIJE : završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:706435

Strižić, Matea. "PRAĆENJE TROŠKOVA I IZRADA KALKULACIJE KOD PUTNIČKE AGENCIJE : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:706435

Strižić, Matea. "PRAĆENJE TROŠKOVA I IZRADA KALKULACIJE KOD PUTNIČKE AGENCIJE : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:706435

Strižić, M. (2022). 'PRAĆENJE TROŠKOVA I IZRADA KALKULACIJE KOD PUTNIČKE AGENCIJE : završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 08 July 2024, https://urn.nsk.hr/urn:nbn:hr:124:706435

Strižić M. PRAĆENJE TROŠKOVA I IZRADA KALKULACIJE KOD PUTNIČKE AGENCIJE : završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2022 [cited 2024 July 08] Available at: https://urn.nsk.hr/urn:nbn:hr:124:706435

M. Strižić, "PRAĆENJE TROŠKOVA I IZRADA KALKULACIJE KOD PUTNIČKE AGENCIJE : završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:124:706435

Metadata
TitlePRAĆENJE TROŠKOVA I IZRADA KALKULACIJE KOD PUTNIČKE AGENCIJE : završni rad
AuthorMatea Strižić
MentorIvana Perica (mentor)
MBZ: 393506
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2022-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Problem istraživanja ovog rada je razjasniti računovodstveno gledište na praćenje troškova i izraditi kalkulaciju na određenom primjeru. Jedan od najvažnijih aspekata u računovodstvenom praćenju troškova je optimizacija troškova. Optimizacija ne teži tome da pokuša što više smanjiti troškove već da su svi ostvareni učinci pozitivni odnosno veći od samih troškova. Također, računovodstvo ima zadaću taj posao odraditi precizno, detaljno i redovito. Cilj rada je prikazati i objasniti ulogu, raspored i strukturu troškova putničke agencije, ali i na praktičnom primjeru prikazati izradu i praćenje kalkulacije turističkog aranžmana. Zaključeno je da agencija svoje troškove prati na godišnjoj i mjesečnoj razini te razvrstava na kalkulirane i nekalkulirane. Kalkulirani troškovi ulaze u obračun kalkulacije aranžmana, a nekalkulirani nisu. U tablicama i grafikonima vidljiv je prikaz kalkuliranih troškova na godišnjoj razini, nekalkuliranih na mjesečnoj te izrada kalkulacije i određivanje konačne cijene aranžmana kojeg agencija prodaje.
Abstract (english)
The research problem of this paper is to clarify the accounting point of view on cost monitoring and make a calculation on a specific example. One of the most important aspects in accounting cost monitoring is cost optimization. Optimization does not aim to try to reduce costs as much as possible, but rather that all the accomplished effects are positive, that is, greater than the costs themselves. Also, accounting has the task of doing this work precisely, in detail and regularly. The aim of the paper is to show and explain the role, schedule and cost structure of the travel agency, but also to show the creation and monitoring of the calculation of the tourist arrangement on a practical example. It was concluded that the agency monitors its expenses on an annual and monthly level and classifies them as calculated and uncalculated. Calculated costs are included in the arrangement calculation, but uncalculated costs are not. The tables and graphs show the calculated costs on an annual basis, uncalculated on a monthly basis, as well as the calculation and determination of the final price of the arrangement sold by the agency.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:706435
Study programmeTitle: Tourism Operations
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
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Created on2022-10-31 10:43:26