Profitni centri u proizvodnom poduzeću

master's thesis

• Title (english): Profit centres in the production company
• Author: Marko Đurđic
• Mentor: Vinko Belak (mentor)
• Committee member: Jasna Prester (predsjednik povjerenstva)
• Committee member: Ivana Marić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Upravljanje suvremenim poduzećem potrebno je organizirati na način da se postižu
najracionalniji i najoptimalniji mogući učinci. Osobito u velikim korporacijama, kao što je
Podravka, primjenjuju se brojni modeli organizacije prikladni za različite praktične situacije.
Ono što dovodi do stvaranja profitnih centara jest, najčešće, decentralizacija, koja je nužna
kako bi se postigli željeni financijski rezultati. Decentralizacija se provodi mijenjanjem
organizacijske strukture, koja za sobom povlači stvaranje grupa, troškova odgovornosti,
investicijskih i profitnih centara.
Upravo profitni centri su najvažniji segment centara odgovornosti Podravke jer se njima
kontrolira profit pojedinih segmenata u ukupnom nivou prihoda od prodaje i profita općenito.
Tako je omogućen uvid u segmente koji doprinose profitabilnosti poduzeća, kao i one koji
potencijalno ugrožavaju poslovanje.

Abstract (english)

Modern management needs to be organized in a way to achieve the most rational and the most
optimal effects. In large corporations especially, as Podravka is, there are applying numerous
organization models suitable for a variety of practical situations.
Decentralization leads to profit centres and there for the decentralization is necessary in order
to achieve desired financial results. Decentralization is creating when changing an
organization structure, what leads to forming groups, accountability costs, investment centres
and profit centres.
Profit centres are the most important segment of Podravka responsibility centres because they
are controlling individual segment profit in total sales revenue and earnings in general. That
way exists an insight in all segments which contribute to the company profit, as well as an
insight into those segments which potentially endanger business.

• Keywords: profitni centar; proizvodno poduzeće; Podravka
• Keywords (english): profit center; production company; Podravka
• Language: croatian
• URN:NBN: urn:nbn:hr:148:346403
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-10-17 11:48:06