Značaj računovodstva za kontroling

master's thesis

• Title (english): Significat of accounting in controlling
• Author: Ivana Vrkić
• Mentor: Davor Labaš (mentor)
• Committee member: Nidžara Osmanagić Bedenik (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Kontroling je funkcija unutar poduzeća bez koje je teško zamisliti poslovanje poduzeća. Iako postoji mnoštvo literature koja se bavi proučavanjem računovodstva i kontrolinga, jako je malo literature koja uspoređuje i prikazuje poveznicu među njima. Ovim radom se povezuju ova dva područja te se na taj način znanstveno doprinosi značaju i važnosti kontrolinga te točnosti i preciznosti računovodstvenih podataka.
Nakon objašnjenog i iznesenog profila kontrolinga iznosi se informacijski sustav u kojem najvažniju ulogu ima računovodstvo. Kontroling i računovodstvo su dva iznimno bitna odjela u poduzeću ABB d.o.o. i na samom kraju rada se na primjeru tog poduzeća teorija pokazuje kao važeća. Budući da je kontroling u prijelaznom razdoblju u Hrvatskoj i još uvijek nije dobio na važnosti koja mu pripada, ovim radom se pokazuje kako je kontroling jedna od bitnijih funkcija svakog poduzeća te da je njegova suradnja s računovodstvom iznimno bitna za poslovanje svakog poduzeća, pa tako i ABB d.o.o.-a. Analiziranjem i povezivanjem djela i radova s područja računovodstva i kontrolinga dolazi se do saznanja i zaključaka koji doprinose značaju i važnosti kontrolinga te točnosti i preciznosti računovodstvenih podataka.

Abstract (english)

Controlling is a function in the company without which is difficult to imagine the company's business. There is a lot of literature that deals with accounting and controlling, but there is very little literature that compares and shows a link between them. For this reason, the objecive of this study is to make a link between them and contribute to the scientific significance and the importance of controlling and accuracy and timeliness of accounting data.
After expained and displayed profile of controlling, the information system has been displayed. In information system the most important role has accounting. Controlling and accounting are two extremely important departments inf the ABB Ltd., and at the example of this company, at the end of the this study, theory shows as valid. Controlling in Croatia is in the transitional period and has still not recived the importance it deserves, this study shows that controlling is one of the most important functions of each company and that its cooperation with the accounting is extremely important to the business of each company, including ABB Ltd's. By analyzing works in the field of accounting and controllingis concluded that contribute of significance and the importance of controlling and accuracy and precision of accounting data.

• Keywords: kontroling; instrumenti kontrolinga; računovodstvo; upravljačko računovodstvo; ABB d.o.o.; rizik; izvještaji; pokazatelji
• Keywords (english): controlling; instruments of controlling; accounting; management accounting; ABB Ltd.; risk; reports; indicators
• Language: croatian
• URN:NBN: urn:nbn:hr:148:489837
• 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: 2016-10-29 09:21:21