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master's thesis
Upravljanje troškovima u malim i srednjim poduzećima
Diplomski rad
2024. urn:nbn:hr:145:919095
Kovač, Iva
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Kovač, I. (2024). Upravljanje troškovima u malim i srednjim poduzećima : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:919095

Kovač, Iva. "Upravljanje troškovima u malim i srednjim poduzećima : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:919095

Kovač, Iva. "Upravljanje troškovima u malim i srednjim poduzećima : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:919095

Kovač, I. (2024). 'Upravljanje troškovima u malim i srednjim poduzećima : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:919095

Kovač I. Upravljanje troškovima u malim i srednjim poduzećima : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2024 [cited 2025 April 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:919095

I. Kovač, "Upravljanje troškovima u malim i srednjim poduzećima : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:145:919095

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Metadata
TitleUpravljanje troškovima u malim i srednjim poduzećima : Diplomski rad
Title (english)Cost management in small and medium-sized enterprises : Graduate paper
AuthorIva Kovač
MentorDubravka Pekanov (mentor)
MentorAna Zrnić (komentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberDubravka Pekanov (član povjerenstva)
Committee memberIvana Fosić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2024-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U radu je istraženo upravljanje troškovima u malim i srednjim poduzećima s fokusom na poduzeće „Inchoo d.o.o.“, koje je specijalizirano za razvoj e-trgovine. Cilj rada utvrditi je kako upravljanje troškovima, prihodima i rashodima utječe na financijsku stabilnost poduzeća te identificirati ključne čimbenike koji doprinose optimizaciji troškova. Svrha rada je proučiti različite vrste troškova i metode upravljanja te primijeniti stečena saznanja na odabranom poduzeću. U radu je detaljnije... More pojašnjena podjela troškova prema prirodnoj vrsti ili pojavnom obliku, prema poslovnim funkcijama, prema načinu raspoređivanja na nositelje, prema reagiranju na stupanj zaposlenosti kapaciteta (dinamičnosti) i prema načinu zaračunavanja pojedinom razdoblju i mogućnosti kontrole. Analizirani su različiti modeli upravljanja troškovima, uključujući tradicionalne metode i suvremene pristupe kao što su upravljanje troškovima temeljenim na aktivnostima i ciljno upravljanje troškovima. Posebna pažnja posvećena je specifičnostima upravljanja troškovima u malim i srednjim poduzećima. Istraživanje je temeljeno na financijskim izvještajima poduzeća te je provedena detaljna analiza troškovne strukture. Rezultati istraživanja pokazali su da je poduzeće „Inchoo d.o.o.“ primarno koristilo tradicionalni model upravljanja troškovima, s naglaskom na praćenje materijalnih troškova, troškova rada i amortizacije. Utvrđeno je da postoji prostor za unapređenje uvođenjem suvremenih modela, osobito modela upravljanja troškovima temeljem aktivnosti, što bi omogućilo preciznije praćenje troškova po aktivnostima i projektima. Dodatno, predložene su strategije za smanjenje troškova i povećanje profitabilnosti poput optimizacije interne organizacije i pregovora s dobavljačima. Zaključno, istraživanjem je naglašena važnost kontinuiranog praćenja troškova i prilagodbe modela upravljanja troškovima kako bi se postigla veća konkurentnost i financijska stabilnost. Less
Abstract (english)
The paper examines cost management in small and medium-sized enterprises, focusing on the company "Inchoo d.o.o.", which specializes in the development of e-commerce. The aim of the paper is to find out how the management of costs, revenues and expenses affects the financial stability of the company and to identify the key factors that contribute to cost optimization. The purpose of the study is to examine different types of costs and management methods and apply the results to the... More selected company. The paper explains the classification of costs based on their natural type or form, business functions, method of allocation to cost bearers, responsiveness to capacity utilization (dynamics) and method of allocation for specific time periods and control options. Various cost management models are analyzed, including traditional methods and modern approaches such as activity-based costing and target costing. Particular attention is paid to the special features of cost management in small and medium-sized companies. The study is based on the companies' annual financial statements and includes a detailed analysis of the cost structure. The results of the study show that "Inchoo d.o.o." primarily applies a traditional cost management model that focuses on monitoring material costs, labor costs and depreciation. It was found that there is room for improvement by introducing modern models, especially activity-based costing, which would allow for more accurate tracking of costs by activities and projects. In addition, strategies to reduce costs and increase profitability were suggested, such as optimizing the internal organization and negotiating with suppliers. In conclusion, the research highlights the importance of continuous cost monitoring and adapting cost management models to achieve greater competitiveness and financial stability. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:919095
Study programmeTitle: Business economy; specializations in: Business Informatics
Course: Business Informatics
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni magistar / magistra ekonomije (sveučilišni magistar / magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2025-01-24 11:27:02
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