Veleučilište "Nikola Tesla" u Gospiću
Polytechnic Nikola Tesla in Gospić Undergraduate thesis repositoryNot a member yet
687 research outputs found
Sort by
Theory of costs: concept and types of costs, locations and cost bearers
No full textTrošak je novčani izraz upotrijebljenih resursa koji se upotrebljavaju u svrhu postizanja
konačnog cilja. Temeljne vrste troškova su: ukupni,granični i prosječni trošak. Zatim imamo
podjelu troškova prema različitim kriterijima. Podjela troškova prema stupnju iskorištenja
kapaciteta(promjenjivi ili varijabilni,nepromjenjivi ili fiksni i mješoviti troškovi),prema
vremenu nastanka(povijesni i budući ili planirani troškovi),prema značajnosti za donošenje
poslovnih odluka(relevantni i irelevantni troškovi),prema mogućnosti kontrole(nekontrolirani
troškovi i kontrolirani troškovi), prema položaju u financijskim izvještajima(nedospjeli i
dospjeli troškovi,primarni i konverzijski troškovi te troškovi proizvoda i troškovi
razdoblja),prema funkcijama(proizvodni i neproizvodni troškovi),prema sposobnosti njihova
pridruživanja odnosnom objektu (pojedinačni ili direktni troškovi i opći ili indirektni
troškovi), podjela troškova prema prirodnoj vrsti(materijalni troškovi,ostali vanjski troškovi
odnosno troškovi usluga,troškovi amortizacije,troškovi osoblja-nadnice i plaće). Mjesta
troškova su dijelovi trgovačkog društva,a definiraju se kao funkcijski, prostorno ili stvarno
zaokružena jedinica u okviru poduzeća u kojoj ili u vezi s kojom se u poslovanju pojavljuju
troškovi koji se mogu rasporediti na pojedine proizvode i za koje je netko odgovoran. Pojam
nositelja troška podrazumijeva sve učinke zbog kojih su nastali troškovi obračunskog
razdoblja,pa ih na te učinke treba i rasporediti.Cost is a cash expression of used resources utilized to achieve the ultimate goal. Basic types
of costs are: totall, marginal and the average cost. Than we have a split of costs according to
different criteria. Division of costs by capacity utilization rate(changeable or
variable,invariable or fixed and mixed costs),according to the time of creation(historical and
future or planned costs),according to revelance for making business decisions(substantial and
unsubstantial costs),according to the possibility of control(uncontrolled and controlled
costs),according to the position in the financial statements(undue and due,primary and
conversational costs as well as product costs and period costs),according to the
functions(production and non-productive costs),according to their ability to join a related
object(individual or direct costs and general or indirect),division of costs according to natural
type(material cost,remaining costs apropos service costs,amortization costs,staff costs-wages
and payroll). Locations costs are part of companies and are defined as functional ,spatial or
really rounded units with in the company in which or in connection with which business there
are costs than can be allocated to certain products and for which someone is responsible. The
concept of cost bearers implies all the effects of the accounting period so those effects should
be allocated
MARKET BREAKDOWNS AS THE RISKS OF INVESTING IN THE STOCK MARKET
No full textU ovom radu su u osnovnim crtama objašnjene burze kao središnje mjesto trgovanja vrijednosnim papirima, njihova povijest i značenje. Pojašnjeni su svi pojmovi koji su vezani uz burzu, vrijednosne papire (dionice, obveznice itd.), vrste burzovnih poslova i burzovnih posrednika, te načina trgovanja na burzama. Navedene su najpoznatije svjetske burze kao što su burze iz New Yorka, Tokya, Londona, te Hrvatska Zagrebačka burza. Objašnjeni su i najveći slomovi burza u povijesti koji su promijenili cijeli tijek burzovnog poslovanja. Na kraju je prikazan poseban kritički osvrt na poslovanje vrijednosnim papirima na burzama sa svim mogućim popratnim rizicima kojima se bolje upoznaje čitatelja kao potencijalnog budućeg investitora na moguće prepreke na koje bi mogao naići u navedenom poslovnom okruženju.This paper explains the stock exchange as a central place for securities trading, their history and meaning. All terms related to stock exchange, securities (stocks, bonds, etc.), stock exchanges and stock exchanges, as well as trading on stock exchanges are explained. The world's most famous stock exchanges were listed, such as New York, Tokyo, London and the Zagreb Stock Exchange. The biggest breakdown of stock market history has also been explained, which has changed the whole course of the stock market. Finally, there is a special critical review of stock market trading with all the possible risks associated with the reader as a potential future investor on the potential barriers that he might encounter in the business environment
Volkswagen Golf MK3 1.9 Brake System Analysis
No full textZadatak kočnih sustava cestovnih motornih vozila je usporavanje i zaustavljanje vozila. Navedeni sustav ima primarnu zadaću u sigurnosti sudionika u prometu. Cijeli sustav zasniva se na načelu Pascalova zakona, koji omogućuje da se malom silom dobije velika kočna sila uz pomoć radnog fluida. U okviru ovoga završnog rada, detaljno je opisan kočni sustav automobila Volkswagen Golf MK3 1.9. Proučeni su i opisani kočni podsustavi vozila, njihove komponente i način rada. Uz to, ukratko su opisani ostali sustavi i tehničke značajke navedenog vozila. Također su istraženi, proučeni i opisani dijagnostika i održavanje kočnog sustava cestovnih motornih vozila. U zaključnom dijelu rada naveden je kratak pregled osnovnih dijelova kočnog sustava vozila, njihov način rada i neki ključni pojmovi.Road vehicle braking systems have duty of decelerating and stopping vehicles. All road vehicles with engine must have brake system. System has important role in traffic participants safety. Brake system is based on Pascal's law which enables obtaining bigger force out of smaller force with help of working fluid. In this final work, Volkswagen Golf MK3 1.9 brake system is described in detail. Brake subsystems, their components and their mode of operation are also described. Besides, other Volkswagen Golf MK3 1.9 systems and tehnical features are also in short described. Diagnostic and maintenance are also described. Conclusion contains short review of brake system parts and their mode of operation, also some key concepts
THE ROLE OF LEASING IN FINANCING
No full textU svom poslovanju poduzetnici se često susreću s donošenjem poslovne odluke o financiranju
dugotrajne imovine uz pomoć banaka i leasing društava. U Republici Hrvatskoj je leasing kao
oblik financiranja nabave raznih sredstava potrebnih za rad tvrtki sve više prisutan. Oblika
leasinga ima više i razlikuju se s aspekta pravnog vlasništva predmeta s ugovorene visine
učešća ili jamčevine, troškova sklapanja leasing ugovora, troškova održavanja sredstva za rad
pribavljenih putem leasinga te uvjeta raskida leasing ugovora. Radom su analizirana obilježja
operativnog i financijskog leasinga, uz prikaz prednosti i nedostataka, kao dva najčešće
korištena oblika leasinga u praksi, te su ukratko razmatrani i neki drugi oblici leasinga. Cilj
ovoga rada je olakšati donošenje važne odluke pri nabavi dugotrajne imovine, odnosno pri
odabiru načina financiranja.In their business, entrepreneurs often faced with making a business decision to finance fixed
assets with the help of banks and leasing companies. In the Republic of Croatia, leasing, as a
form of financing the acquisition of various funds needed for the operation of companies, is
increasingly present. The form of leasing is different and they differ in terms of the legal
ownership of the item from the agreed amount of the participation or guarantee, the costs of
concluding the leasing contract, the cost of maintaining the asset for work acquired through
leasing and the terms of termination of the leasing contract. The paper analyzes the
characteristics of operating and financial leasing, with the advantages and disadvantages
presented, as the two most commonly used forms of leasing in practice, and briefly discusses
some other forms of leasing. The aim of this paper is to facilitate the important decision
making in the acquisition of fixed assets, that is, in choosing the financing method
THE LEGAL CONSTITUTION OF THE LIMITED LIABILITY COMPANY
No full textDruštvo s ograničenom odgovornošću je trgovačko društvo u koje jedna ili više pravnih ili
fizičkih osoba ulažu temeljne uloge s kojima sudjeluju u unaprijed dogovorenom temeljnom
kapitalu. Temeljni udjeli služe za stjecanje poslovnih udjela koji se ne mogu izraziti u
vrijednosnim papirima.
Ovaj tip društva svrstavamo u mješoviti jer se nalazi na razmeđi između društva osoba
(personalni tip) i društva kapitala (kapitalni tip). Ono sjedinjuje u sebi neka svojstva i jednog
i drugog društvenog tipa. Glavno obilježje kapitalnog tipa društva je ograničena odgovornost
članova društva. Ova karakteristika je i u osnovi društva s ograničenom odgovornošću.
Kod personalnog tipa društva važan je osobni element, čvršća osobna povezanost članova
jer pojedincu nije svejedno tko s njim sudjeluje u društvu i kako je povezan.
Stoga je ovo društvo i pogodno za manji broj članova i manji kapital (u odnosu na dioničko
društvo) jer samo tamo gdje je manji broj članica, koji se redovito i međusobno znaju, mogu
imati važnost osobni momenti. No unatoč elementima personalnog karaktera, društvo s
ograničenom odgovornošću je najsrodnije dinamičkom društvu, tj. kapitalnom tipu društva.A limited liability company is a company in which one or more legal or natural persons
invest in the underlying roles with which they participate in pre-agreed share capital.
Fundamental shares are used to acquire business shares that cannot be expressed in
securities.
This type of company is classified as mixed because it is located between the company of
persons (personal type) and the capital company (capital type). It unites in itself some
characteristics of one and the other social type. The main feature of the capital type of
society is the limited liability of the members of society. This feature is also fundamentally
a limited liability company.
In a personal type of society, it is important to have a personal element, a stronger personal
relationship between members because an individual is not the one with whom he or she
participates in society and how it is connected.
Therefore, this is a society that is suitable for a smaller number of members and a smaller
capital (compared to a joint stock company) because only where there is a small number of
members who know each other regularly and personally personal moments can be
important. However, despite elements of personal character, a limited liability company is
most closely associated with a dynamic society, ie the capital type of society
Palletizationtechnology for goods
No full textDanas kada cijeli svijet čini jedno jedinstveno tržište, promet roba, ljudi i usluga
dodatno je dobilo na važnosti. Prometna poduzeća se povezuju i surađuju na različitim
kontinentima i sve više interesa je za vanjski promet. Kako se prometne tarife mijenjaju
pod utjecajem zakona ponude i potražnje, proizvođači i prodavatelji usluga se moraju
prilagoditi svom radu što uključuje sustavni i kontinuirani razvoj tehnologije i organizacije.
Kada je u pitanju brže i jednostavnije, a uz to i jeftinije i efikasnije premještanje i
prevoženje robe od točke do točke onda uporaba paleta ima veliku važnost. Uporabom
paleta možemo značajno smanjiti troškove prijevoza, vrijeme utovara i istovara, a uz to i
troškove skladištenja.Today, when whole world makes one, unique market of goods, people and services, it
additionally gained on it' importance. Transport corporations are connecting with one
another and cooperating on different continents, being more interested in foreign transport.
As transport rate’s change under influence of the law of supply and demand, producers and
sellers of services need to adjust to their work, which includes systematical and continuous
development of technologies and organization. When cheaper, and efficacious transport of
goods from point to point is in question, then usage of pallets is of great importance. By
using pallets, we can drastically lower costs of transport, loading and unloading times, and
storage expenses
The impact of Quality on consumera awareness
No full textZavršni rad bavi se odnosima kvalitete određenog proizvoda, usluge na potrošnju kupca. U
radu prikazujemo definiciju kvalitete, tržišta potrošnje, upravljanje kvalitetom, troškove
kvalitete, ponašanje potrošača na tržištu, osobnost tržišta krajnje potrošnje, segmentacija
tržišta, utjecaj okruženja na ponašanje potrošača, osobnosti tržišta potrošnje, snage od
utjecaja na ponašanje poslovnih kupaca itd. U radu se objašnjava šta znači kvaliteta i koliko
zapravo kvaliteta ima definicija, a za jednoga proizvođača je najbitnije da radi po željama i
zahtjevima kupaca, jer na svijest kupaca različito se utječe te potrošači u moderno doba
tehnologije svojom kvalitetom moraju pridonijeti svom krajnjem cilju, a sve ovisi o raznim
segmentima i čimbenicima tržišta.Final paper deals with customers consumption in relation to quality of the product and
service. It shows definitions of quality, consumption market, quality management, quality
costs, customers behaviour on market, characteristics of the market of final consumption,
market segmentation, environment impact on customers behaviour, characteristics of
consupmtion market, strengths from influencing the behavior of business customers, etc.
The paper explains the meaning of quality and how many definitions of quality are there
exactly. The most important thing for the manufacturer is to produce according to
customer´s wishes and demands, because there are various different ways on how to attract
customers. In the modern age of technology they have to contribute to their end goal, and
everything depends on various segments and factors of the market
Persons Authorized to Run Business in Companies
No full textVođenje poslova društva odnosi se na svako djelovanje usmjereno prema ostvarenju cilja zbog kojeg je društvo osnovano i ne odnosi se na osnove društva. O vođenju poslova može se govoriti u užem i širem smislu. Zastupanje je vođenje poslova društva poduzimanjem pravnih radnji prema trećima. Zastupanje društva i poduzimanje pravnih radnji pred sudom te upravnim i drugim organima. Uprava društva mora voditi poslove dioničkog društva na vlastitu odgovornost i mora voditi brigu o zaštiti interesa društva. U društvu s ograničenom vođenje poslove društva povjerava se upravi. Sastoji se od jednoga ili više direktora. Kod javnog trgovačkog društva poslove društva vode član društva pojedinačno, više određenih članova društva ili svi članovi društva. Društvenim se ugovorom određuje tko je ovlašten i na koji način voditi poslove društva. Odgovornost uprave za štetu prouzročenu društvu u zastupanju i vođenju poslova postoji ako su ispunjene pretpostavke: postojanje subjekta obveznog-pravnog odnosa, štetne radnje štetnika, štete, uzročno-posljedične veze ili protupravno stečene koristi.Managing the affairs of a trade association refers to any directed towards the purpose of the association and it does not relate to is foundations. There is narrow and broad sense of approaching the bisiness managment. Representation is the management of a company's business by taking legal actions against third parties and taking legal actionsbefore the court and administrative and other bodies. The management of the company must conduct bisiness of a joint stock company on its own responsibility and it must take care of protecting the interests of the association. In a limited liability company the mamagment is entrusted with the managment with one or more directors. In public trade associations the affairs are conducted the company by an individually member, by more specific members, or by allmembers of the association. The social contract determines the authorization and the waythe company's business is conducted.The responsibility of the managment for the damage caused to the company in representing and ruuning the business exists if the following requirements are met: the existence of a subject of compulsory-legal relationship, harmful actions, damage, cause and effect or unlawful gains
Economic activity of associations in the Republic of Croatia
No full textUdrugom se smatra svaki oblik slobodnog i dobrovoljnog udruživanja pravnih i fizičkih osoba koje se udružuju zbog zaštite ljudskih prava i drugih općekorisnih ciljeva u skladu s Ustavom i zakonima, bez namjere stjecanja dobiti ili drugih gospodarskih koristi. Načelo neprofitnosti je jedno od glavnih načela djelovanja udruge, te kao takvo neophodno je za spomenuti u radu i djelovanju udruge. Gospodarska djelatnost udruge je djelatnost koja se može obavljati pored osnovne djelatnosti, mora biti utvrđena statutom, ali se ne smije obavljati za stjecanje dobiti za vlastite članove ili treće osobe. Primarno djelovanje udruge nije stjecanje dobiti ali može obavljati gospodarsku djelatnost radi cilja udruge utvrđenog statutom. Postoji nekoliko glavnih koraka koji mogu pomoći osnivaču udruge da odluči kako i na koji način osnivati udrugu te kojom vrstom djelatnosti se baviti. Udrugama je zakonom dopušteno obavljanje djelatnosti trgovine bez ishođenje minimalnih tehničkih uvjeta, kao oblik trgovine na malo, a pojedine udruge mogu obavljati i ugostiteljske djelatnosti.An association is considered to be any form of free and voluntary association of legal and natural persons that merge for the protection of human rights and other general - purpose goals in accordance with the Constitution and laws without the intention of gaining profit or other economic benefits. The principle of not-for-profit is one of the main principles of association's work, activity, and as such it is indispensable to mention in the work and activites of the association. The economic activity of the association is an activity that can be performed in addition to the basic activity, must be determined by the statute, but it must not be carried out for the acquisition of profit for its own members or third parties. The primary activity of the association is not the acquisition of profits, but it can carry out economic activity for the purpose of the association established by the statute. There are several major steps that can help the founder of the association decide how and in what way to establish the association and what kind of activity to deal with. Associations are legally permitted to carry out trade activities without the minimum technical requirements, as a form of retail trade, and some associations may also perform catering activities
Financing as a Precondition for Successful Business
No full textVažno je definirati financiranje poduzeća te shvatiti njegovu problematiku, podjele te važnost za svako poduzeće. Financiranje u najširem smislu se može shvatiti kao jednu od osnovnih funkcija svih poduzeća. Proces financiranja je dinamički proces pribavljanja, ulaganja i vraćanja uvećanog novca. Odluke o financiranju donosi menadžment, odnosno financijski menadžer.
Učinkovito poslovanje i upravljanje sredstvima može dovesti do smanjenja troškova, pravodobne naplate, odgode rokova plaćanja, povećane likvidnosti i solventnosti, povećanja dobiti i sl., u suprotnom može se govoriti o financijskim štetama koje kao posljedicu imaju povećanje gubitka, pad cijena dionica, pad likvidnosti i solventnosti, stečaj, likvidaciju poduzeća itd.
Financiranjem poduzeće postaje financijski sustav u kojem se kontinuirano novac pretvara u drugu robu i obrnuto. U ovom radu prikazano je koliko je financiranje neophodno za poslovanje i njegov kontinuitet. Menadžeri imaju veliku ulogu u osiguranju dovoljno sredstava za financiranje, kao i veliku odgovornost prema dioničarima da povećaju njihovo bogatsvo te unaprijede tvrtku i sve njene aspekte, pazeći pri tome na profitabilnost, likvodnost, solventnost itd. Na izboru imaju dugoročno, srednjoročno i kratkoročno financiranje, vlastito i tuđe te eksterno i interno kao što se u ovom radu prikazalo.It is important to define the financing of an enterprise and understand its issues, differences and the importance of each enterprise. Funding in the widest sense can be understood as one of the basic functions of all businesses. The process of financing is a dynamic process of obtaining, investing and earning profit. Financing decisions are made by the management or financial manager.
Efficient business operations and asset management can lead to cost savings, timely collection, late payment deadlines, increased liquidity and solvency, increases in profits, etc. Otherwise, there could be financial damage that results in an increase in loss, fall in stock prices, fall in liquidity and solvency, bankruptcy, liquidation of company, etc. By financing the company, it becomes a financial system in which the money is continously converted into other goods and vice versa.
This paper represents how much financing is needed for maintaining business. Managers have a major role in securing sufficient funds for financing, as well as great responsibility towards shareholders to increase their wealth and improve the company and all its aspects, taking into account profitability, liquidity, solvency, etc. They have to manage between long-term, medium-term and short-term financing, both their own and others, both internally and externally, as shown in this paper