Metodologija izrade glavnog poslovnog plana proizvodnog poduzeća

undergraduate thesis

• Title (english): Methodology of creating the main business plan in the production company
• Author: Laura Keglović
• Mentor: Hrvoje Perčević (mentor); MBZ: 269556
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Poslovno planiranje je vrlo važan faktor za zdravo i uspješno poslovanje svakog poslovnog subjekta. Proces poslovnog planiranja te izrada poslovnog plana odvija se u sklopu upravljačkog računovodstva. Uz dobro definirane ciljeve, strategiju, planove i kontrolu, svako poduzeće će lakše moći prepoznati pogreške i rizike u poslovanje te lakše i pravovremeno na njih odgovoriti. Upravo zato izrađuje se glavni poslovni plan. On omogućuje uočavanje raznih unutarnjih i vanjskih faktora koji utječu na poslovanje. Također, on prikazuje planirane ciljeve i aktivnosti u planiranom razdoblju. U navedenom primjeru napravljan je godišnji plan proizvodnog poduzeća. Glavni poslovni plan sastoji se od operativnog i financijskog plana. Oba su u radu definirana te pojašnjeni postupci njihova sastavljanja. Operativni plan sastoji se od jedanaest pojedinačnih planova, koji su povezani te se međusobno upotpunjuju, a na koncu postaju podloga za izradu financijskih izvještaja. S druge strane postoji financijski plan koji sadrži dva plana, novčani proračun i planska bilanca.

Abstract (english)

Business planning is a very important factor for a successful business of business entity. The business planning process and the development of a business plan take place within the framework of management accounting. With well-defined goals, strategy, plans and control, each company will be able to more easily identify risks in the business and respond to them more easily and in a timely manner. That is why the main business plan is made. It allows the identification of various internal and external factors that affect the business. It also shows the planned goals and activities in the planned period. In the given example, the annual plan of the production company was made. The main business plan consists of an operational and a financial plan. Both are defined in the paper and the procedures for their compilation are explained. The operational plan consists of eleven individual plans, which are linked and complementary, and eventually become the basis for the preparation of financial statements. On the other hand, there is a financial plan that contains two plans and allows you to plan future, cash budget and planning balance.

• Keywords: Poslovno planiranje; Glavni poslovi plan; Proizvodno poduzeće
• Keywords (english): Business plan; Production company
• Language: croatian
• URN:NBN: urn:nbn:hr:148:876273
• Study programme: Title: Business Economics; 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 resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-10-01 08:22:53