prikaz prve stranice dokumenta Računovodstvo troškova na primjeru aviokompanija
No public access
undergraduate thesis
Računovodstvo troškova na primjeru aviokompanija
2024. urn:nbn:hr:192:488006
Vinšek, Krešimir
University of Rijeka
Faculty of Economics and Business

Cite this document

Vinšek, K. (2024). Računovodstvo troškova na primjeru aviokompanija (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:488006

Vinšek, Krešimir. "Računovodstvo troškova na primjeru aviokompanija." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:488006

Vinšek, Krešimir. "Računovodstvo troškova na primjeru aviokompanija." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:488006

Vinšek, K. (2024). 'Računovodstvo troškova na primjeru aviokompanija', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 18 December 2024, https://urn.nsk.hr/urn:nbn:hr:192:488006

Vinšek K. Računovodstvo troškova na primjeru aviokompanija [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2024 [cited 2024 December 18] Available at: https://urn.nsk.hr/urn:nbn:hr:192:488006

K. Vinšek, "Računovodstvo troškova na primjeru aviokompanija", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:192:488006

Please login to the repository to save this object to your list.
Metadata
TitleRačunovodstvo troškova na primjeru aviokompanija
Title (english)Cost accounting in aviocompanies
AuthorKrešimir Vinšek
MentorJosip Čičak (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2024-09-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Troškovi su ključni elementi poslovanja, značajno utječući na profitabilnost i konkurentnost poduzeća. Sustavno upravljanje troškovima, kroz razumijevanje njihovih vrsta i izvora, omogućava optimizaciju poslovnih procesa i postizanje boljih financijskih rezultata. Računovodstvo troškova igra ključnu ulogu u pružanju informacija menadžmentu za donošenje odluka. Razlikuju se tradicionalne metode obračuna troškova, prikladne za standardiziranu proizvodnju, od suvremenih metoda poput ABC, EVA i BSC koje pružaju precizniji uvid u troškove. Analiza zračnog prometa u Hrvatskoj od 2019. do 2023. godine pokazuje rast broja putnika i letova nakon pandemije, što je pozitivno utjecalo na turizam i gospodarski razvoj. Croatia Airlines d.d., kao ključni igrač u hrvatskom zračnom prometu, suočila se s promjenama u strukturi troškova, prilagođavajući se izazovima pandemije kroz mjere štednje i optimizaciju operativnih troškova. Evidentiranje i analiza troškova od presudne su važnosti za učinkovito upravljanje poduzećem, omogućujući prilagodbu poslovnim izazovima i postizanje dugoročne održivosti.
Abstract (english)
Costs are key elements of business operations, significantly affecting the profitability and competitiveness of a company. Systematic cost management, through understanding their types and sources, enables the optimization of business processes and achieving better financial results. Cost accounting plays a crucial role in providing information to management for decision-making. Traditional cost accounting methods, suitable for standardized production, differ from modern methods such as ABC, EVA, and BSC, which offer more precise insight into costs. An analysis of air traffic in Croatia from 2019 to 2023 shows an increase in passenger numbers and flights after the pandemic, positively impacting tourism and economic development. Croatia Airlines d.d., a key player in Croatian air traffic, faced changes in cost structure, adapting to the pandemic challenges through cost-saving measures and operational cost optimization. Accurate recording and analysis of costs are crucial for effective business management, allowing adaptation to business challenges and achieving long-term sustainability.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:488006
Study programmeTitle: Business economics; specializations in: Finances, Entrepreneurship, Management, Finance and Banking, Marketing, International Business, IT Business
Course: Marketing
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
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2024-12-17 17:17:56