Obračun troškova i mjerenje uspješnosti u sustavu visokog obrazovanja Republike Hrvatske

master's thesis

• Title (english): Cost accounting and performance measurement in the higher education system in Croatia
• Author: Bernarda Kroflin
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Svako poduzeće kako u privatnome tako i u javnom sektoru teži biti što uspješnije kako u financijskom obliku tako i u ostvarenju nefinancijskih ciljeva. Da bi u tome uspjeli potrebna je strukturna organizacija, računovodstveni sustav za praćenja troškova te mjerila po kojima se može pratiti ostvarenje zacrtanih ciljeva. Usporedno gledajući visoka učilišta trebaju imati računovodstvenu podlogu temeljenu na metodi ukupnih troškova kako bi mogla upravljati svojim troškovima na zadovoljavajući način i služiti kao informacijska podloga za donošenje odluka. Za usporedbu s konkurentskim visokim učilištima potrebno je koristiti pokazatelje uspješnosti kao semafor za upravljačku strukturu visokog učilišta.

Abstract (english)

Every company, privately owned or in the public sector, strives to be as financially sucessfull as in achieving non-financial goals. To succeed, they need structural organization and an accounting system for tracking costs and benchmarks to monitor the achievement of set goals. Equally, high education institutions should have an accounting system based on the full cost method to manage their costs successfully and serve as a source of information for decision- making. For comparison with competing for higher education institutions, it is necessary to use performance indicators as a scoreboard for the management structure of the higher education institution.

• Keywords: metoda obračuna troškova; sustav visokog obrazovanja; pokazatelji uspješnosti visokih učilišta; ABC metoda
• Keywords (english): full cost method; higher education system; performance indicators; ABC method
• Language: croatian
• URN:NBN: urn:nbn:hr:148:616098
• 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: 2022-10-18 19:56:11