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undergraduate thesis
Analiza troškova kratkog roka na primjeru poduzeća "Ponikve" d.o.o.
2024. urn:nbn:hr:192:453519
Pavlović, Emanuel
University of Rijeka
Faculty of Economics and Business

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Pavlović, E. (2024). Analiza troškova kratkog roka na primjeru poduzeća "Ponikve" d.o.o. (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:453519

Pavlović, Emanuel. "Analiza troškova kratkog roka na primjeru poduzeća "Ponikve" d.o.o.." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:453519

Pavlović, Emanuel. "Analiza troškova kratkog roka na primjeru poduzeća "Ponikve" d.o.o.." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:453519

Pavlović, E. (2024). 'Analiza troškova kratkog roka na primjeru poduzeća "Ponikve" d.o.o.', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 28 November 2024, https://urn.nsk.hr/urn:nbn:hr:192:453519

Pavlović E. Analiza troškova kratkog roka na primjeru poduzeća "Ponikve" d.o.o. [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2024 [cited 2024 November 28] Available at: https://urn.nsk.hr/urn:nbn:hr:192:453519

E. Pavlović, "Analiza troškova kratkog roka na primjeru poduzeća "Ponikve" d.o.o.", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:192:453519

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Metadata
TitleAnaliza troškova kratkog roka na primjeru poduzeća "Ponikve" d.o.o.
Title (english)Analysis of short-term costs on the example of the company "Ponikve" d.o.o.
AuthorEmanuel Pavlović
MentorLjerka Cerović (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2024-09-02, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U poslovanju svakog poduzeća u kojem se troše resursi radi stvaranja određenih učinaka pojavljuju se i troškovi. Trošak predstavlja novčani izraz resursa koje treba žrtvovati ili kojih se treba odreći sa ciljem stvaranja učinaka, tj. dodane vrijednosti. Najznačajnija podjela troškova je podjela na troškove u dugom i kratkom roku te na eksplicitne i implicitne troškove. Podjela troškova na fiksne i varijabilne troškove osnovna je podjela troškova u kratkom (i dugom) roku. Posebno je bitna analiza ukupnih troškova koji se sastoje od fiksnih i varijabilnih troškova, prosječnih troškova i graničnog troška. Kod analize troškova bitno je poznavati oblik krivulja, kako ukupnih (fiksnih i varijabilnih), tako i prosječnih i graničnih troškova. Analiza troškova kratkog roka obrađena je na primjeru komunalnog poduzeća ,,Ponikve“ d.o.o. za razdoblje od 2021. do 2023. godine. Osnovne djelatnosti poduzeća ,,Ponikve“ d.o.o. su gospodarenje otpadom i energetika. Provedena je analiza najznačajnijih troškova poslovanja, fiksnih i varijabilnih troškova, prosječnih troškova, graničnog troška, eksplicitnih i implicitnih troškova te su na osnovu analiza doneseni određeni zaključci. Izračun prosječnih i graničnih troškova posebno je bitan u poslovnom odlučivanju poduzeća jer menadžment na osnovu njih donosi brojne strateške odluke.
Abstract (english)
In the business of every company where resources are spent to create certain effects, costs also appear. Cost represents the monetary expression of resources that should be sacrificed or given up in order to create effects, i.e. added value. The most important division of costs is the division into costs in the long and short term and into explicit and implicit costs. The division of costs into fixed and variable costs is the basic division of costs in the short (and long) term. The analysis of total costs consisting of fixed and variable costs, average costs and marginal cost is particularly important. When analyzing costs, it is important to know the shape of the curves, both of total (fixed and variable), as well as average and marginal costs. The short-term cost analysis was processed on the example of the utility company "Ponikve" d.o.o. for the period from 2021 to 2023. Basic activities of the company "Ponikve" d.o.o. are waste management and energy. An analysis of the most significant business costs, fixed and variable costs, average costs, marginal costs, explicit and implicit costs was conducted, and certain conclusions were drawn based on the analysis. The calculation of average and marginal costs is particularly important in the business decision-making of a company, because management makes numerous strategic decisions based on them.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:453519
Study programmeTitle: Economics
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
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Created on2024-10-28 13:39:53