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ANALYSIS OF FINANCIAL REPORTS ON THE EXAMPLE OF SELECTED HOTEL COMPANIES
No full textVažnost financijskih izvještaja poduzeća ogleda se u činjenici da njima prate svoje poslovanje te definiraju smjernice za daljnje poboljšanje. Hotelska poduzeća obilježavaju određene specifičnosti poput nepostojanja stalnog tijeka procesa rada, neophodne stalne spremnosti zaposlenika za pružanje usluga, kraće vrijeme trajanja pružanja usluga, promjenjivost cijena te velika potreba za diferencijacijom prodajnih cijena. S ciljem izračunavanja uspješnosti poslovanja, hotelska poduzeća koriste pojedinačne ili, pak, sustave financijskih pokazatelja od kojih je najpoznatiji DuPont sustav. U ovome su se završnome radu prikazala hrvatska hotelska poduzeća Turisthotel d.d. i Ilirija d.d., njihovi izvještaji te analiza njihova poslovanja. Analiza je pokazala da je Turisthotel d.d. poslovao likvidnije, ekonomičnije i profitabilnije od Ilirije d.d. Međutim, oba su poduzeća iznimno uspješna u svome poslovanju, a budući da u 2021. godini bilježe povećanje uspješnosti u odnosu na godinu prije, pretpostavlja da će u budućnosti nastaviti bilježiti još bolje poslovne rezultate.The importance of financial statements of companies is reflected in the fact that they monitor their operations and define guidelines for further improvement. Hotel companies are characterized by certain specificities, such as the absence of a constant flow of work processes, the necessary constant readiness of employees to provide services, a shorter duration of service provision, price volatility and a great need for differentiation of sales prices. With the aim of calculating business success, hotel companies use individual or systems of financial indicators, the most famous of which is the DuPont system. In this final paper, the Croatian hotel companies Turisthotel d.d. were presented. and Ilirija d.d., their reports and analysis of their operations. The analysis showed that Turisthotel d.d. operated more liquidly, economically and profitably than Ilirija d.d. However, both companies are extremely successful in their operations, and since in 2021 they record an increase in performance compared to the year before, it is assumed that they will continue to record even better business results in the future
POWER AND POLITICS IN THE ORGANIZATION
No full textSvaka organizacija, tijekom svog poslovanja, želi biti uspješna i moćna što nije nimalo jednostavno za postići. Naime, smatra se da je moćan onaj tko može djelovati na druge ljude i na njihova vjerovanja, stavove i ponašanje. Moć se jako često povezuje s vodstvom zbog čega se vođe najčešće i opisuju kao vlasnici moći. Postoji nekoliko različitih taktika moći i koriste se u različitim državama i organizacijama. S vodstvom i moći usko je vezana i politika koja obuhvaća određena znanja i vještine koja se koriste s ciljem ostvarivanja nekih interesa. Dok neki podliježu politici, drugi ju, pak, žele izbjeći, ali to je nemoguće jer je važan dio ljudskih života. U ovome završnome radu će se prikazati četiri hrvatske i jedna strana organizacija koje su, zahvaljujući svojoj politici poslovanja, postigle veliki uspjeh i moć. Iako ima različite temelje i načine poslovanja, svaka je od tih organizacija iznimno uspješna i moćna te predstavlja uzor ostalim organizacijama iz njenog sektoraEvery organization, during its business, wants to be successful and powerful, which is not easy to achieve. Namely, it is considered that powerful is the one who can influence other people and their beliefs, attitudes and behavior. Power is very often associated with leadership, which is why leaders are most often described as the owners of power. There are several different power tactics and they are used in different states and organizations. Closely related to leadership and power is a policy that encompasses certain knowledge and skills that are used to pursue certain interests. While some are subject to politics, others want to avoid it, but this is impossible because it is an important part of human lives. In this final paper, four Croatian and one foreign organization will be presented, which, thanks to their business policy, have achieved great success and power. Although it has different foundations and ways of doing business, each of these organizations is extremely successful and powerful and is a role model for other organizations in its sector
BUSINESS OPERATIONS OF NON-PROFIT ORGANIZATION; ON EXAMPLE OF OMIŠ TOURIST ASSOCIATION
No full textNeprofitne organizacije po hrvatskim zakonima su udruge građana, zaklade i ustanove koje ne ostvaruju dobit ili profit. Glavni ciljevi neprofitne organizacije tiču se društvene okoline i njenog ponašanja, primjerice: sprječavanja nasilja, uporaba droga, poboljšanja obrazovanja i sl.
U ovom završnom radu opisano je poslovanje neprofitne organizacije Turističke Zajednice Grada Omiša. Pobliže je opisana misija, vizija, godišnje financijsko izvješće te program rada za 2018. i 2019. godinuAccording to Croatian laws, non-profit organizations are civil asociations, foundations and institutions which do not make profit. The main goals of non-profit organization are caring about social environment and its behavior, for example: prevention of violence and drug use, education improvements etc.
This final paper describes business operations of non-profit organization on example of Omiš Tourist Association. It provides a closer look of mission, vision, financial report and work program for certain years
COLLECTION OF LONG-TERM AND SHORT-TERM RECEIVABLES
No full textKroz rad se obradila tema vezana uz dugotrajna i kratkotrajna potraživanja te njihove naplate, na kraju rada će se prikazati praktični primjer naplate kroz ovršni postupak. Potraživanja su stanja novca tvrtke za određenu robu, proizvode ili usluge koje je tvrtka isporučila ili koja je iskorištena od strane kupaca, a kupci (klijenti) ih još nisu platili tvrtki. Potraživanja se definiraju
kao proces nepodmirenih računa koje je poduzeće izdala klijentima (kupcima) te ih oni nisu još platili. Pojam se odnosi na račune koje za koje tvrtka potražuje svoja financijska sredstva zaproizvod ili uslugu koju su prodali ili isproučili klijentima. Potraživanja mogu biti kratkotrajne ili dugoročne prirode. Obično se kreće od nekoliko dana do fiskalne ili kalendarske godine kada je riječ o kratkotrajnim potraživanjima, dok su dugotrajna u većini slučajeva poviše 12 mjeseci.The paper deals with the topic related to long-term and short-term claims and their collection, at
the end of the paper a practical example of collection through the enforcement procedure will be presented. Receivables are the company's balance of money for certain goods, products or services that the company has delivered or that have been used by customers, and the customers (clients) have not yet paid them to the company. Receivables are defined as the process of outstanding invoices that the company has issued to clients (customers) and they have not yet paid them. The term refers to accounts for which a
company claims its financial resources for a product or service that they have sold or provided to clients. Receivables can be of short-term orlong-term nature. It usually ranges from a few days to a fiscal or calendar year when it comes toshort-term receivables, while long-term receivables are in most cases more than 12 months
ANALYSIS AND DEVELOPMENT OF SELECTIVE FORMS OF TOURISM IN MOUNTAIN AREA-REGION LIKA
No full textObzirom na jedinstvenu resursnu i atrakcijsku osnovu te svoj geografski položaj, područje Like je prostor s izuzetnim potencijalom za daljnji razvoj avanturističkog i kulturnog turizma te ostalih selektivnih oblika turizma. Iako područje Like karakterizira kontinuiran porast turističkog prometa tijekom posljednjih desetak godina, ono i dalje predstavlja nedovoljno nerazvijenu destinaciju. Cilj i prioritet razvoja Like treba biti dugoročno očuvanje resursa te njihovo korištenje na održivi način. U ovom radu je predstavljena analiza turističke ponude avanturističkog i kulturnog turizma na području Like.Considering the unique resources and sightseeing opportunities, as well as its geographic position, the region of Lika should be treated as an area with the greatest developmental potential in Croatia, in terms of both adventure and cultural tourism and other selective forms of tourism. Although the area of Lika is characterized by a continuous increase in tourist traffic over the last ten years, it still represents an insufficiently developed destination. The goal and priority of Lika's development should be the long-term preservation of resources and their sustainable use. This paper presents an analysis of the tourist offer of adventure and cultural tourism in the area of Lika
COMMUNICATION SKILLS IN MODERN MANAGEMENT
No full textSocijalnevještine su vještine koje ljudi korist e za komunikaciju i interakciju jedni s drugima, verbalno i neverbalno, putem gestikulacija, govora tijela i osobnog izgleda. Ljudska su bića društvena bića i razvili s u mnogo načina za prenošenje svojih poruka, misli i osjećaja s drugima. Na ono što je rečeno utječu i verbalni jezik i način na koji ga ljudi korist e tj. tonglasa, glasnoć u govora i riječi koje bira ju, kao i suptilnije poruke kao što su govor tijela, geste
i druge neverbalne metode komunikacije. Činjenica da su neki ljudi bolji “socijalni sudionic i” od drugih dovela je do detaljn ih istraživanja prirode i funkcije međuljudskih interakcija. Razvijanje društvenih vještina podrazumijeva svijest o tome kako pojedinac komunicir a s drugima, porukama koje šalj e i kako se metode komunikacije mogu poboljšati kako bi način komunikacije bio u činkovitiji i djelotvorniji. Predmet ovog rada su socijalne vještine u menadžmentu. Cilj rada je definirati komunikaciju, vrste komunikacije, značaj komunikacije. te definirati socijalne vještine u menadžmentu. Komunikacija je iznimno bitna u svakom aspektu života ljudi. Bez dobre komunikacije nema ni dobrih rezultata ni uspješne tvrtke.Social skills are skills that people use to communicate and interact with each other, verbally and non verbally, through gestures, body language and personal appearance. Human beings are social creatures and have developed many ways to communicate their messages, thoughts
and feelings with others. What is said is influenced by both verbal language and the way people use it the tone of voice, the volume of speech and the words they choose as well as more subtle messages such as body language, gestures and other non verbal methods of
communication. The fact that some people are better 'social participants' than others has led to detailed investigations into the nature and function of interpersonal interactions. Developing social skills involves awareness of how an individual communicates with others, the messages
they send, and how communication methods can be improved to make communication more efficient and effective. The subject of this work is social skills in management. The aim of the paper is to define communication, types of communication and the importance of
communication. and also define social skills in management. Communication is extremely important in every aspect of people's lives. Without good communication, there are neither good results nor a successful company
Process of segmentation and the selection of targeted markets: Example of Istra and Šibenik-knin county
No full textU ovom diplomskom radu obrađena je rema procesa segmentacije tržišta i odabir ciljnih tržišta uz primjer Istarske i Šibensko-kninske županije. U teorijskom djelu rada objašnjen je pojam segmentacije tržišta kao i proces odabira ciljnih tržišta. Pojašnjene su varijable koje se koriste prilikom segmentacije tržišta te načini mjerenja tržišnih segmenata. Analiza segmentacije turističkog tržišta Istarske i Šibensko-kninske županije, napravljena je na temelju master i market plana tih županija te statističkih podataka o broju dolazaka i noćenja turista sa pojedinih emitivnih tržišta. Na temelju provedene analize proizlazi zaključak da se glavna emitivna tržišta županija razlikuju te da provode različite strategije segmentacije tržišta.In this diploma thesis, the process of market segmentation and the selection of target markets are discussed using the example of Istria and Šibenik-Knin Counties. The theoretical part of the paper explains the concept of market segmentation as well as the process of selecting target markets. The variables used in market segmentation and the methods of measuring market segments are clarified. The analysis of the segmentation of the tourist market of Istria and Šibenik-Knin Counties was made based on the master and market plan of those counties and statistical data on the number of tourist arrivals and overnight stays from individual emission markets. Based on the analysis, the conclusion is that the main emission markets of the counties differ and that they implement different market segmentation strategies
ELECTRONIC BUSINESS IN SMALL AND MEDIUM-SIZED ENTERPRISES OF THE REPUBLIC OF CROATIA
No full textU radu će se obraditi temeljni preduvjeti za uvođenje e-poslovanja u mala i srednja poduzeća kao i razlozi zbog kojih je njihovo uvođenje potrebno u smislu izgradnje konkurentnosti. Pojmovno će se definirati elektroničko poslovanje i njegovi pojavni oblici te će se opisati značajke elektroničkih tržišta. Poseban naglasak u radu je na analizi sigurnosnih rizika u elektroničkom poslovanju. U radu će se istražiti značajke elektroničkog poslovanja u malim i srednjim poduzećima Republike Hrvatske uzimajući u obzir komponentu računalne sigurnosti. Prikaz dosadašnjih istraživanja pokazuje da je u RH kasnio proces informatizacije javnog sektora te je pristup razvoju e-poslovanja bio fragmentiran. U hrvatskim poduzećima je ujedno zamjetan nedostatak spoznaje o utjecaju e-poslovanja na konkurentsku prednost te su, posljedično, ulaganja u e-poslovanje relativno niska. Predlaže se integralni pristup e-poslovanju utemeljen na redizajnu poslovnih procesa i uvođenju ERP sustava, ulaganja u umrežavanje i kolaborativno generiranje vrijednosti primjenom CPFR sustava te jačanje financijskih i fiskalnih potpora implementaciji e-poslovanja u poduzetničke subjekte u RH.The paper will deal with the basic prerequisites for the introduction of e-business in small and medium-sized enterprises, as well as the reasons why their introduction is necessary in terms of building competitiveness. Conceptually, electronic business and its forms will be defined, and the features of electronic markets will be described. Special emphasis in the paper is on the analysis of security risks in electronic business. The paper will investigate the features of electronic business in small and medium-sized enterprises of the Republic of Croatia, taking into account the computer security component. The review of previous research shows that in the Republic of Croatia the process of informatization of the public sector was delayed and the approach to the development of e-business was fragmented. In Croatian companies, there is also a noticeable lack of knowledge about the impact of e-business on competitive advantage and, consequently, investments in e-business are relatively low. An integral approach to e-business based on the redesign of business processes and the introduction of ERP systems, investments in networking and collaborative value generation using the CPFR system, and strengthening of financial and fiscal support for the implementation of e-business in entrepreneurial entities in the Republic of Croatia is proposed
LEGISLATIVE AUTHORITIES AND PROCEDURES IN THE EU
No full textEuropske unija je gospodarska i politička zajednica koju čini 27 država članica. Institucije Unije su: Europski parlament, Vijeće Europske unije, Europske komisija, Europsko vijeće, Sud Europske unije, Europske središnja banka i Europski revizorski sud. Zakonodavnu vlast imaju Vijeće Europske unije i Europski parlament, a prijedloge za donošenje zakonodavnih propisa daje Europska komisija. Parlament ima zadatak i nadzirati rad Komisije. Akti se donose u zakonodavnom postupku koji može biti redovni i posebni. Posebni zakonodavni postupak se primjenjuje samo u nekim situacijama. Akti koji se donose su: uredbe, direktive, odluke, preporuke, mišljenja.The European Union is an economic and political community made up of 27 member states. The institutions of the Union are: the European Parliament, the Council of the European Union, the European Commission, the European Council, the Court of Justice of the European Union, the European Central Bank and the European Court of Auditors. Legislative power is vested in the Council of the European Union and the European Parliament, and proposals for legislation are made by the European Commission. Parliament also has the task of overseeing the work of the Commission. Acts are adopted in a legislative procedure that can be regular or special. The special legislative procedure applies only in some situations. The acts that are adopted are: Regulations, Directives, Decisions, Recommendations, Opinions
FINANCIAL INCENTIVE FOR RURAL DEVELOPMENT OF THE MUNICIPALITY OF VELIKA
No full text99,24% teritorija Hrvatske se definira kao ruralno i srednje razvijeno. Ova činjenica ukazuje na
to da je Program ruralnog razvoja bio nužan kako bi se Republika Hrvatska mogla ravnomjerno
razvijati. Kada je riječ o ruralnim područjima, često taj izraz „ruralno“ povezujemo s Općinama,
što u praksi i je tako. Jedna od takvih općina je upravo i Općina Velika, koja će kroz ovaj
diplomski rad biti „obrađena“ kroz projektni prijedlog na temelju mjere 6.2. Potpora ulaganju
u pokretanje nepoljoprivrednih djelatnosti u ruralnim područjima. U projektu se radi o
rekonstrukciji postojeće zgrade koja će služiti za prihvat turista kada posjete općinu. Turistima
će biti dostupne i druge aktivnosti koje su navedene kroz ovaj diplomski rad.99.24% of the territory of Croatia is defined as rural and medium developed. This fact indicates
that the Rural Development Program was necessary in order for the Republic of Croatia to
develop evenly. When it comes to rural areas, we often associate the term "rural" with
municipalities, which in practice is the case. One of such municipalities is precisely the
Municipality of Velika, which will be "processed" through this thesis through a project proposal
based on measure 6.2. Support for investment in starting non-agricultural activities in rural
areas. The project involves the reconstruction of an existing building that will be used to receive
tourists when they visit the municipality. Tourists will also have access to other activities that
are listed in this thesis