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undergraduate thesis
Kontroling i menadžersko odlučivanje
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2017. urn:nbn:hr:145:060976
Ledinski, Petra
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Quantitative Methods and Informatics

Cite this document

Ledinski, P. (2017). Kontroling i menadžersko odlučivanje (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:060976

Ledinski, Petra. "Kontroling i menadžersko odlučivanje." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:060976

Ledinski, Petra. "Kontroling i menadžersko odlučivanje." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:060976

Ledinski, P. (2017). 'Kontroling i menadžersko odlučivanje', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 16 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:060976

Ledinski P. Kontroling i menadžersko odlučivanje [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 April 16] Available at: https://urn.nsk.hr/urn:nbn:hr:145:060976

P. Ledinski, "Kontroling i menadžersko odlučivanje", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:060976

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Metadata
TitleKontroling i menadžersko odlučivanje
Title (english)Controlling and managerial accounting
AuthorPetra Ledinski
MentorJerko Glavaš (mentor)
Committee memberJerko Glavaš (predsjednik povjerenstva)
Committee memberŽeljko Požega (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Quantitative Methods and Informatics)
Osijek
Defense date and country2017-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Organization and Management
Abstract
Predmet ovog rada su kontroling i menadžersko računovodstvo. Cilj je proučiti što te sastavnice obuhvaćaju, kako su povezane, te koje su im posebnosti i zajedničke karakteristike. Kontrola je posljednja menadžerska funkcija koja, usporedbom ostvarenog s planiranim, povezuje odnosno integrira cjelokupni proces menadžmenta. Proces kontrolinga zbiva se preko određenog broja etapa, a najčešća je klasifikacija prema kojoj se razlikuju četiri etape, i to: postavljanje standarda, mjerenje performansi, kompariranje perfomansi sa standardima, evaluacija performansi i poduzimanje akcija. U samom procesu kontrolinga pojavljuju se različite razine kontrole. Najčešće se govori o dva temeljna tipa sustava kontrole, a to su izvan organizacijska te organizacijska kontrola. Postoji snažna povezanost između računovodstva i kontrolinga. Jedna od uloga računovodstva jest i kontrola. Menadžersko računovodstvo osigurava upravi društva podatke o troškovima određenih proizvoda, zaliha, aktivnosti ili funkcija u društvu te uspoređuje stvarne troškove s unaprijed određenim veličinama (planiram troškovima).
Abstract (english)
The subject of this work is controlling and managerial accounting. The aim is to study what these components cover,how they are related, and what their features and characteristics are. Control is the ultimate managerial function that, by comparing it with the planned, connects or integrates the entire management process. The process of controlling takes palace over a certain number of stages, and the most common classification is that four stages differ: standard setting, performance measurement, performance comparison with standards, performance evaluation, and action taking. In the process of controlling itself, different levels of control appear. The two main types of control systems are most often referred to as non-organizational and organizational control. There is a strong connection between accounting and controlling. One of the accounting roles is control. Managerial accounting provides the company's management with dana about costs of certain products, inventories, activities or functions in the company, and compares real costs with predetermined sizes (cost-based plans).
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:060976
Study programmeTitle: Financial Management
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2017-10-12 13:14:12