Procjena izgubljene dobiti poslodavaca uzrokovana troškovima apsentizma u Bjelovarsko-bilogorskoj županiji

master's thesis

• Title (english): Estimation of employers' lost profit caused by the absenteeism cost in Bjelovar-bilogora country
• Author: Matea Miloš
• Mentor: Sanja Broz Tominac (mentor); MBZ: 286480
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Ana Aleksić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Apsentizam pojmovno označava odsutnost, odnosno izostanak radnika iz radnog procesa iz bilo
kojeg razloga. Iako su prema brojnim istraživanjima drugi po veličini troškovi rada (odmah iza
troškova plaća), zbog svoje prirode nastanka, troškovi apsentizma često su nemjerljivi i kao
takvi zanemarivi. Temeljna podjela apsentizma je na planirani apsentizam i neplanirani
apsentizam. Svaki od njih sa sobom nosi i određene troškove, a dijele se na direktne i indirektne
troškove te su inkorporirani u sveukupne troškove rada. Bolovanja, godišnji odmori, plaćeni i
neplaćeni dopusti te rodiljne i roditeljske naknade apsentizmi su koje poslodavci obračunavaju
u sklopu redovnih evidencija. Empirijskim istraživanjem na području Bjelovarsko-bilogorske
županije utvrđeni su prekomjerni apsentizmi zaposlenih, koji su uzrokovani opravdanim
apsentizmima u pozadini kojih se nalaze manipulacije radnika. Prekomjerni apsentizam
zaposlenih rezultira „izgubljenom dobiti“ za poslodavce, a kako bi smanjili navedeni utjecaj u
svojim organizacijama, nužno je da poslodavci pristupe izradi strategije planiranja i upravljanja
apsentizmom kao gorućim problemom organizacije.

Abstract (english)

Absenteeism conceptually denotes the absence, e.g. absence of workers from the work process
for any reason. Although, according to numerous studies, the second largest labor costs (just
behind the cost of wages), because of their nature of occurrence, the costs of absenteeism are
often immeasurable and as such negligible. The fundamental classification of absenteeism is
into planned absenteeism and unplanned absenteeism. Each of them carries specific costs,
which are divided on direct and indirect costs and are incorporated into the overall labor costs.
Sick leave, annual leave, paid and unpaid leave, maternity and parental benefits are absenteeism
that employers account for as part of their regular records. An empirical study in the area of
Bjelovar-Bilogora country identified excessive absenteeism of employees, which was caused
by justified absenteeism in the background of manipulation of workers. Excessive employee
absenteeism results in "lost profits" for employers and, in order to reduce this impact in their
organizations, it is imperative that employers begin to design absenteeism planning and
management strategies as a burning problem for the organization.

• Keywords: apsentizam; izostanci s posla; troškovi apsentizma; bolovanja; Hrvatska
• Keywords (english): absenteeism; absences from work; absenteeism costs; sick leave; Croatia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:009381
• 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: 2019-09-17 08:54:42