Računovodstveno praćenje troškova i financijsko izvještavanje međunarodnih špeditera

master's thesis

• Title (english): Cost accounting and financial reporting of international freight forwarders
• Author: Petra Vlašić
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2020-07-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Predmet rada je računovodstveno praćenje troškova i financijsko izvještavanje međunarodnih špeditera. Razlog izučavanja ove teme je specifičnost troškovnog računovodstva koja proizlazi iz vrste djelatnosti te specifičnost financijskog izvještavanja koja se prvenstveno temelji na Zakonu o računovodstvu ovisno o kategorizaciji poduzetnika. Svako poduzeće je pred izazovom upravljanja troškovima kako bi poslovanje bilo što uspješnije, odnosno kako bi se u konačnici ostvario što veći profit. Osim upravljanja troškovima, poduzeća na kraju poslovne godine putem temeljnih financijskih izvještaja moraju predočiti podatke o njihovom financijskom položaju te uspješnosti poslovanja. Prezentirani podaci služe za prosudbu poslovanja internim, ali i eksternim zainteresiranim korisnicima. Cilj rada je stoga, nakon pregleda odgovarajuće literature te dostupnih podataka donijeti zaključke o prethodno navedenom na primjeru poduzeća koje se bavi djelatnošću međunarodne špedicije.

Abstract (english)

The subject of this topic is cost accounting and financial reporting of international freight forwarders. The reason for studying this topic is the specificity of cost accounting that arises from the type of activity and the specificity of financial reporting that is primarily based on the Accounting Act, depending on the categorization of entrepreneurs. Every business is faced with the challenge of managing costs in order to make the business more successful, that is, to ultimately maximize profits. In addition to cost management, at the end of the business year, companies are required to provide, through the basic financial statements, information on their financial position and business performance. The information presented is for judging the business by internal as well as external interested users. The aim of this topic is, after reviewing the relevant literature and the available data, to draw conclusions about the foregoing by the example of an international freight forwarding company.

• Keywords: Računovodstvo troškova; međunarodna špedicija; financijsko izvještavanje; Schenker d.o.o.
• Keywords (english): Cost accounting; international freight forwarding; financial reporting; Schenker d.o.o.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:813527
• 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 authenticated users
• Created on: 2020-07-22 11:39:10