Specifičnosti računovodstvenog izvještavanja i kontrole troškova u hotelijerstvu

master's thesis

• Title (english): Specificity of accounting reporting and cost control in hospitality
• Author: Andrija Dominković
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Troškovi u hotelijerstvu jedan su od važnijih segmenata analize i kontrole u ovoj veoma dinamičnoj industriji,jedan su od ključnih faktora pri formiranju cijena, koji u konačnosti utječu i na konkurentnost proizvoda koji se nudi na tržištu. Važnost troškova očituje se i u činjenici da u računovodstvu postoji zasebna grana računovodstva troškova koji su predmet istraživanja mnogobrojnih stručnjaka diljem svijeta. Specifičnosti hotelijerstva kao radno intenzivne djelatnosti bitan su faktor koji utječe na razinu troškova ali isto tako i na njihovu kontrolu te naposljetku utjecaj na poslovni rezultat. Nastojanja menadžmenta uspješnom upravljanju troškom svojih usluga i proizvoda, zasigurno se ne smije odraziti na razinu kvalitete samih proizvoda i usluga koje se nude. Studiji slučaja prikazuje specifičnosti financijskih izvještaja u hotelijerstvu izrađene na temelju USALI metode što će zasigurno više približiti poslovanje i kontrolu troškova hotelskog poduzeća. Fokus na analizi omjera te usporedbi s baznim veličinama daju cjelovit uvid u poslovanje i profitabilnost na razini pojedinih centara odgovornosti te cijeloga poduzeća.

Abstract (english)

Costs and cost reporting in hospitality are one of the most important aspects of analysis, as it significantly impacts the forming of the price of services and products offered on a competitive market. The importance of costs and cost control and their impact on business results led to the development of cost accounting, which is the subject of research for many experts. Hospitality as any other industry has its specificities and specific costs that are subject to analysis and control for management as well as the owners and investors of the business. Cost control and its optimization should not reflect on service and its quality that is what makes it more challenging for the managers. The case study shows the actual result of real business. Reports are deeply analyzed which helps to understand the USALI method and its application in day to the day hospitality business. Main focus is ratio analysis and its movements through time compared to the base values for the profit centers as well as the whole business.

• Keywords: Računovodstvo; izvještavanje u hotelijerstvu; troškovno računovodstvo; USALI metoda; analiza omjera
• Keywords (english): Accounting; accounting in hospitality; cost accounting; USALI; Ration analysis
• Language: croatian
• URN:NBN: urn:nbn:hr:148:283487
• 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: Closed access
• Created on: 2019-09-24 18:59:26