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Budžetiranje kapitala u uslužnom poduzeću
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Mateo Jajčinović Analiza problematike u ovom radu usmjerena je na područje menadžerskog računovodstva, odnosno budžetiranja kapitala, njegovog obilježja, te osnovnih odrednica budžetiranja kapitala, investiranja i projekata. U radu su navedene metode i pravila kojima se menadžment koristi kako bi ocijenila isplativost projekta u kojeg se misli ulagati, navedene metode i pravila su iznimno važni jer je svota koja se ulaže u neki projekt često visoka. Nadalje, u radu su definirani pojmovi:...
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Business intelligence u vodećim poduzećima Republike Hrvatske
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Kristina Filipović Business intelligence danas koriste uspješna poduzeća, koja i nadalje žele nastaviti svoju izvrsnost. Pod business intelligence podrazumijeva se proces prikupljanja podataka i informacija iz unutarnje i vanjske poslovne okoline, te njihovo pretvaranje u poslovna znanja na temelju kojih se donose poslovne odluke. Za business intelligence koriste se specijalizirani programi koji prikupljaju ogromne količine podataka. Njihovom obradom sastavljaju se izvješća za upravu poduzeća. U radu su...
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Business model oriented production controlling
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Uwe Lebefromm As a result, a continuous development of the production controlling is to determine. The classic cost accounting is used for internal information gathering in the field of overhead cost controlling, product costing and profitability analysis. The Product Cost Planning provides the methodology for the calculation of manufacturing costs and the cost object controlling, which is used to calculate plan-, target- and actual costs with the variance analysis. Objects of cost accounting are the...
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CNB operations on the open market and its effects on interest rates in Croatia
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Petra Trinajstić The Croatian National Bank “CNB” is an essential institution in the Croatian financial system, aiming to provide economic stability and growth. It is part of the Eurosystem, and it takes part in the formulation and execution of the European Union's monetary policy.
The CNB's historical background is an important starting point for comprehending its current importance. We may acquire a better grasp of how the organization adjusted to Croatia's evolving economic landscape by delving into...
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CVP (Cost-Volume-Profit) analiza kao instrument poslovnog odlučivanja u uslužnoj djelatnosti
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Antonella Juranić Diplomski rad naslova CVP (Cost-Volume-Profit) analiza kao instrument poslovnog odlučivanja u uslužnoj djelatnosti analizira mogućnost korištenja CVP analize kod donošenja poslovnih odluka u poduzeću koje se bavi uslužnom djelatnosti. Kod djelatnosti koja se bavi isključivo prodajom usluga otežana je primjena CVP analize jer svaka usluga se prilagođava željama kupaca što rezultira različitim iznosom varijabilnog troška i prodajne cijene. Stoga se kao mjera aktivnosti uzimaju...
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Calculating Croatia´s GDP- adjusted Big Mac Index
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Ea Dumančić Found in every international economy textbook, the Big Mac Index is widely known as a ‘light-hearted’ guide to understanding the Purchasing Power Parity theory. Published by The Economist in 1986 it wasn’t until 2011 that the magazine took into account differences in productivity between countries and constructed its GDP-adjusted Big Mac Index. Built on the Penn Effect, adjusted Big Mac Index acknowledges the role each country’s price levels play in forming Big Mac prices. The...
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Calculation and recording of salaries in the Republic of Croatia and in the United Kingdom
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Petra Rusev With the purpose of better understanding salaries, this final paper is about salary calculation and salary components of the system in the Republic of Croatia and United Kingdom. Furthermore, it is shown how to analyze the accounting calculation and record keeping of salaries based on the appropriate accounting methods which are determined by law for every fiscal year. This paper examines and logically connects the legal and accounting rules and regulations which are explained through...
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Carbon footprint and ecological awareness of students
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Ema Sušanj-Širola The problem of environment became a subject of intensive interdisciplinary
study in the last twenty years because of its devastating effect and grave consequences
on all levels of human activities and life. Many authors throughout the world study the
problem of carbon footprint from the economic point of view assuming that consumers‘
behavior, purchasing decisions, green consumption values and environmentally friendly
products can contribute greatly to preservation of our planet and...
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Carbon footprint of the food industry - situation and perspective
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Iva Dakić The total amount of greenhouse gas emissions that are produced by a person, product, business, or event are referred to as their carbon footprint. The term carbon footprint includes the monitoring of other greenhouse gases besides carbon dioxide (CO 2), such as water vapor (H2O), methane (CH4), nitrogen suboxide (N2O), chlorofluorocarbons or fluorinated gases (CFCs). Nowadays, a person's choices can affect how much of a pressure they put on the environment, or how much of a future climate...
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Carinski dokumenti u međunarodnoj trgovini
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Lucija Poljičanin Međunarodna trgovina, to jest vanjska trgovina, je djelatnost koja obuhvaća razmjenu roba i usluga s inozemstvom, odnosno sveukupnu razmjenu materijalnih i nematerijalnih dobara između zemalja. Carina je najstariji instrument vanjskotrgovinske politike. Radi se o porezu koji se plaća na dobra ili usluge koja prelaze državnu granicu odnosno carinsku crtu. U financijskom smislu podrazumijeva novčana davanja koja se naplaćuju u prekograničnom prometu roba i usluga u korist državnog...
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Carinski sustav i carinski postupci
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Petra Mrgić Predmet ovog završnog rada su carinski sustav i carinski postupci. Danas svaka država svoje gospodarstvo štiti određenim mjerama i postupcima. Ta se zaštita sastoji u carinskim barijerama koje za domaće gospodarstvo predstavljaju zaštitu njezina ekonomskog integriteta i suvereniteta, a za državu koja je uvodi kao mjeru zaštite je prihod. Dana 1. srpnja 2013. godine Republika Hrvatska postala je 28. punopravna članica Europske unije. Cilj rada je analizirati što je donio ulazak...
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Case studies of market integration in the European Union - movement of goods
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Matea Marjanović The free movement of goods is one of the four freedoms of the Internal European market and is ensured by the Treaty on the Functioning of the European Union. In addition to the free movement of goods, the free movement of workers, services and capital is included.
Four freedoms represent the very core of European law. The European integration is based on Internal Market integration, and today that process has outgrown its primarily economic significance. It has gone deep into all the pores...
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