Fleksibilni proračun centara odgovornosti

undergraduate thesis

• Title (english): Flexible budget of responsibility centers
• Author: Ana Taslak
• Mentor: Marina Ercegović (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-10-02, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Poduzeće sastavlja proračun za najkraće moguće vremensko razdoblje kako bi menadžment mogao pronaći rješenje i kako bi se poduzeće moglo prilagoditi problemima kako ne bi došlo do velikog utjecaja na poslovanje. Sve počinje s procijenjenom prodajom, ali što se događa ako je prodaja veća ili manja od očekivane? Kako to utječe na proračun? Koje prilagodbe poduzeće mora
napraviti kako bi usporedila stvarne brojke s proračunskim brojevima prilikom ocjenjivanja rezultata? Ako je proizvodnja veća od planirane i povećana je kako bi se zadovoljila povećana prodaja, troškovi će biti iznad proračuna. Kako bi uzele u obzir stvarnu prodaju i troškove koji se razlikuju od planirane prodaje i troškova, poduzeće će sastavljati fleksibilne proračune kako bi omogućile fluktuacije proračuna s budućom potražnjom.

Abstract (english)

The company draws up a budget for the shortest possible period of time so that the management can find a solution and so that the company can adapt to the problems so that there is no major impact on the business. It all starts with estimated sales, but what happens if sales are higher or lower than expected? How does this affect the budget? What adjustments does the company have to make? do to compare the actual numbers with the budget numbers when evaluating the results? If production is higher than planned and increased to meet increased sales, costs will be over budget. To account for actual sales and costs that differ from planned sales and costs, a company will prepare flexible budgets to allow for budget fluctuations with future demand.

• Keywords: fleksibilni proračun; centri odgovornosti
• Keywords (english): flexibile budget; responsibility centers
• Language: croatian
• URN:NBN: urn:nbn:hr:148:411643
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-10-13 12:53:48