Modeli nagrađivanja vrhovnog menadžmenta i njihova implementacija u Hrvatskoj

master's thesis

• Title (english): Models of executive remuneration and their implementation in Croatia
• Author: Bruno Jurčec
• Mentor: Ivana Načinović Braje (mentor)
• Committee member: Fran Galetić (predsjednik povjerenstva)
• Committee member: Maja Klindžić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-03-02, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Kompenzacijski menadžment nastoji odrediti kompetitivne iznose osnovne plaće i nagrada kako bi organizacija privukla i zadržala kvalitetne zaposlenike. Prilikom nagrađivanja vrhovnog menadžmenta, osim ocjenjivanja težine posla i evaluacije radnog učinka menadžera, omjeri osnovnih plaća i nagrada se najčešće planiraju proučavajući politike nagrađivanja u konkurentskim poduzećima. Međutim, postoji više determinanta koje utječu na iznos nagrada vrhovnog menadžmenta, uključujući karakteristike organizacije, pravne regulacije, vrijednost zaposlenika organizaciji i mnoge ekonomske determinante. Cilj ovog rada je bio odrediti u kako je nagrađivanje vrhovnog menadžmenta oblikovano u Hrvatskoj i u kojoj mjeri poduzeća transparentno objavljuju iznose tih nagrada. Rezultati analize su pokazali da od 156 poduzeća uvrštenih na uređenom tržištu Zagrebačke burze, njih 47 u godišnjim upitnicima korporativnog upravljanja navodi da javno objavljuju iznose nagrada vrhovnog menadžmenta u godišnjim financijskim izvještajima. Od tih poduzeća, samo njih 27 objavljuje podatke na način da se iznosi nagrada mogu razlikovati po pojedinim kategorijama dok ostalih 20 poduzeća objavljuje samo ukupna bruto primanja vrhovnih menadžera.

Abstract (english)

Compensation management aims to determine competitive salaries and rewards so that the company can attract and retain productive employees. Determining top management compensation includes job assessments and performance evaluations, but a common practice is to adjust manager compensation practices to the company’s competitors. However, several other factors can also affect the amount of compensations paid to managers, including organizational characteristics, legal regulations, employee value, and several economic factors. The goal of this paper was to investigate top management compensation practices in Croatian companies and the transparency of reporting the amounts of compensations. It was found that 47 of the 156 companies listed on the regulated market of the Zagreb stock exchange disclose those rewards in their annual public financial statements. However, the transparency of top manager compensations is low because only 27 companies report the amounts of variable compensations separately from their fixed salaries, whereas the other 20 companies report only the total salaries of top management employees.

• Keywords: kompenzacijski menadžment; nagrađivanje; vrhovni menadžment
• Keywords (english): compensation management; rewards; top management
• Language: croatian
• URN:NBN: urn:nbn:hr:148:091364
• 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: 2016-10-24 12:02:40