Značaj primjene fleksibilnog proračuna u doba pandemije virusa COVID-19

master's thesis

• Title (english): Importance of flexible budget in the age of the COVID-19 pandemic
• Author: Marko Ferić
• Mentor: Mirjana Hladika (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog diplomskog rada je prikazati i pojasniti važnost primjene koncepta standardnih cijena, glavnog poslovnog plana i fleksibilnog proračuna u nesigurnim i nestabilnim vremenima kao što je to bilo tijekom 2020. godine u doba pandemije virusa COVID-19. Temeljem postavljenih teorija nekoliko autora doneseni su najvažniji zaključci vezani uz standardne troškove, glavni poslovni plan te fleksibilni proračun. Praktični dio obrađen je kroz brojne primjere koji trebaju olakšati i pojednostavniti razumijevanje teorijskog dijela diplomskog rada. Koncept standardnih troškova i glavni poslovni plan vrlo su korisni alati koje menadžment pojedinog poduzeća može koristiti za planiranje budućih poslovnih aktivnosti te stvaranje dugoročne strategije razvoja poslovanja poduzeća. Međutim, glavni poslovni plan statičan je, odnosno temelji se na planiranju koje se odnosi na jednu razinu aktivnosti – outputa. Fleksibilni proračun je instrument koji je, kao što sam naziv kaže, fleksibilan te na taj način omogućava planiranje na više razina aktivnosti. Obilježje fleksibilnosti je vrlo korisno u nestabilnim vremenima kada razina aktivnosti nije stabilna kao što je to u doba pandemije virusa COVID-19. Pomoću fleksibilnog proračuna menadžment pojedinog poduzeća može promatrati odstupanja od planiranog te na taj način donositi zaključke o efikasnosti i uspješnosti cjelokupnog poslovanja. Temeljem primjera sastavljanja fleksibilnog proračuna za 2020. godinu vidljivo je kako primjena koncepta fleksibilnog proračuna omogućuje donošenje odluka o uspješnosti i efikasnosti poslovanja pojedinog poduzeća i kada se ostvareni rezultat razlikuje od rezultata planiranog u glavnom poslovnom planu.

Abstract (english)

The aim of this thesis is to present and explain the importance of applying the concept of standard prices, master plan and flexible budget in uncertain and unstable times as it was in 2020 during the COVID-19 virus pandemic. Based on the theories set by several authors, the most important conclusions regarding standard costs, the master plan and the flexible budget were made. The practical part is processed through numerous examples that should facilitate and simplify the understanding of the theoretical part of the thesis. The concept of standard costs and the master plan are very useful tools that the management of a company can use to plan the future of the business and create a long-term business development strategy. However, the master plan is static, i.e., it is based on planning that refers to one level of activity - output. Flexible budgeting is a tool that, as the name suggests, is flexible and thus allows planning at multiple levels of activity. The feature of flexibility is very useful in unstable times when the amount of activity is not stable as it was at the time of the COVID-19 virus pandemic. With the help of a flexible budget, the management of a company can observe deviations from the planned and thus draw conclusions about the efficiency and effectiveness of the entire business. Based on the example of drawing up a flexible budget for 2020, it is evident that the implementation of a flexible budget enables decisions making about the success and efficiency of a company’s business activities even when the achieved result differs from the result planned within the master plan.

• Keywords: fleksibilni proračun; glavni poslovni plan; standardni trošak; centri odgovornosti; upravljačko računovodstvo
• Keywords (english): flexible budget; master plan; standard cost; centre of responsibility; management accounting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:925694
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-09-07 05:38:53