University College of Economics, Entrepreneurship and Management Nikola Šubić Zrinski Repository
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Applying the Methodology of the Project Management in the Implementation of the Archeological Site Rižinice Arrangement Project
No full textArheološko nalazište Rižinice može se proglasiti jednim od najvažnijih nalaza iz predromanike u posljednja dva desetljeća u Republici Hrvatskoj. Specifičnost ovog projekta je što se radi na zaštićenom kulturnom dobru koje se nalazi uz relativno prometnu cestu čime je organizacija radova na uređenju bitno otežana. Na projektu uređenja arheološkog nalazišta Rižinice prikazane su sve aktivnosti projektnog menadžmenta kroz sve faze životnog ciklusa projekta. Analizirane su sve aktivnosti i svi problemi kroz koje projekt prolazi do postizanja njegovih zadanih ciljeva. Detaljno je opisano negativno djelovanje rizika na realizaciju projekta.Archeological site Rižinice can be named as one of the most important historical sites in the last two decades that dates from the pre-Romanic period. What is special about this project is that it is being performed on the protected cultural property which is located by the relatively busy road which caused essential difficulties in organising the work. The archeological site Rižinice arrangement project contains all activities of the project managing throughout all phases of the project life cycle. All activities and all problems in achieving the set project goals were analysed. Also the negative influence of risks on the project were thoroughly described
Financial analysis of operations based on the financial statements of the selected company
No full textNakon sustavnog usvajanja teorijskih znanja i vještina od studenata se očekuje da to stečeno znanje primijene odnosno znadu primijeniti i u konkretnim, realnim potrebama. U skladu sa time tako je napisan i ovaj rad. Zbog snažne konkurencije i svakodnevnih poslovnih izazova poslovni subjekti konstantno trebaju analizirati svoju prošlost kako bi definirali svoje buduće planove i smjer kretanja u budućnosti. Najvažniji dio cjelokupne analize poslovanja nekog poslovnog subjekta je analiza financijskih izvještaja. Radi se o skupini različitih analitičkih sredstava i tehnika pomoću kojih se financijski izvještaji pretvaraju u upotrebljive informacije koje kasnije služe za donošenje poslovnih odluka. Konačan cilj odnosno težnja u nekoj aktivnosti, koju poduzima pravna osoba, jest da ona bude što uspješnija i profitabilnija. No, postavlja se pitanje što to znači sigurno i uspješno poslovanje? Prema kojim kriterijima se takvo poslovanje procjenjuje, vrednuje? Koji su ključni pokazatelji odnosno indikatori sigurnog i uspješnog poslovanja nekog trgovačkog društva? Koliko su ti pokazatelji uopće relevantni i vjerodostojni? Utvrđivanje uspješnosti poslovanja važno je u svakom trenutku iz razloga što u današnjem globaliziranom i vrlo kompetitivnom poslovnom okruženju rukovodeće i upravljačke strukture svakog poslovnog subjekta moraju pravodobno te kontinuirano imati informacije, ne samo o svojim poslovnim performansama i kretanjima već i o performansama svojih direktnih konkurenata, odnosno čitavog sektora u kojem posluju kako bi na vrijeme anticipirali nepovoljna ili neželjena kretanja odnosno rezultate. Kroz ovaj rad analizirani su financijski izvještaji doma za starije i nemoćne Dom „Sveti Nikola”. Ustanova je to koja je smještena u samom centru mirnog i pitomog grada Krapine, povijesnog i kulturnog središta Krapinsko-zagorske županije. Ustanova djeluje od 2003. godine, a djelatnici Doma vođeni misijom pružaju sigurnost, skrb i brigu o starijim i nemoćnim osobama. Vizija Doma je postati vodeći dom u regiji, prepoznat i priznat u Republici Hrvatskoj. Osnovna djelatnost Doma je pružanje usluge stanovanja, prehrane, održavanje osobne higijene, brige o zdravlju, radne aktivnosti i kvalitetno provođenje slobodnog vremena starijih i nemoćnih osoba. Dom je u privatnom vlasništvu s djelatnošću socijalne skrbi sa smještajem za starije osobe i osobe s invaliditetom.Following the systematic acquisition of theoretical knowledge and skills, students are expected to apply this acquired knowledge, i.e. to know how to apply it in concrete, real situations. This paper was written with this in mind. Due to strong competition and daily business challenges, businesses need to constantly analyse their past in order to define their future plans and direction. The most important part of the overall business analysis of a business entity is the analysis of financial statements. It is a collection of different analytical tools and techniques that are used to convert financial statements into usable information that is later used to make business decisions. The ultimate goal or aspiration in an activity undertaken by a legal entity is to make it as successful and profitable as possible. But the question is: what does a safe and successful business entail? Which criteria is used as a basis for evaluation or assessment of such a business? What are the key indicators of safe and successful business operations of a company? How relevant and credible are these indicators in general? Determining business success is important at all times because today's globalized and highly competitive business environment, the management and governance structures of each business entity must possess timely and continuous information, not only regarding their business performance and trends but also the performance of their direct competitors, as well as the sector in which they operate, in order to timely anticipate unfavourable or undesirable trends or results. This paper contains an analysis of the financial statements of the “Sveti Nikola” Nursing Home. It is an institution located in the centre of the peaceful and serene city of Krapina, the historical and cultural centre of the Krapina-Zagorje County. The institution has been operating since 2003, and the staff of the home, under a common mission, provide security, care and support for the elderly and infirm. The vision of the Home is to become the leading home in the region and recognized and acknowledged in the Republic of Croatia. The main activity of the Home is the provision of housing, food, personal hygiene assistance, health care, work activities and quality leisure time for the elderly and infirm. The home is privately owned and its business operations consist of social care and accommodation for the elderly and people with disabilities
Marketinško planiranje ulaska na novo tržište na odabranom primjeru
No full textPlaniranje je sastavni dio naše svakodnevice, a samo planiranje provodi se kako bi se u konačnici donio neki plan, odnosno ciljevi koje želimo postići pa time i strategija kako ostvariti te ciljeve. U marketingu, planiranje je jedna od najvažnijih aktivnosti kojom se služimo kako bi definirali kamo želimo ići, ali i način na koji ćemo stići do cilja. Marketing plan predstavlja pisani dokument u kojem su jasno definirani ciljevi i detaljno razrađene strategije koje poduzeće treba poduzeti kako bi se navedeni ciljevi ostvarili, a sami ciljevi uglavnom se svode na nastojanje da privučemo korisnike, bilo kupce ili klijente, za proizvode ili usluge koje poduzeće nudi. Ovaj rad za cilj ima izraditi prijedlog marketing plana za ulazak usluge “Glovo” na područje Dubrovnika gdje usluga još uvijek ne postoji. U prvom dijelu rada definirane su teorijske postavke plana, dok drugi dio rada predstavlja istraživanje tržišta potencijalnih korisnika o interesu za navedenu uslugu te na kraju i prijedlog marketing plana za ulazak na lokalno tržište.Planning is an integral part of our everyday life, and planning is carried out in order to bring a plan, or goals that we want to achieve and strategy that show us how to achieve those goals. In marketing, planning is one of the most important activities we use to define where we want to go, but also the way we will reach our goal. A marketing plan is a written document that clearly defines the goals and detailed strategies that the company needs to undertake in order to achieve these goals, and the goals themselves are mainly to try to attract customers, customers or clients, for products or services we offer by the company. This final work aims to develop a proposal for a marketing plan for the entry of the service "Glovo" in the area of Dubrovnik where the service does not yet exist. The first part of the project defines the theoretical settings of the plan, while the second part of the paper presents a market research of potential users about the interest in this service and finally a marketing plan proposal to enter the local market
ABC metoda obračuna troškova i profitabilnosti proizvoda na primjeru odabranog trgovačkog društva
No full textTema ovog specijalističkog diplomskog rada je „ ABC metoda obračuna troškova i profitabilnosti proizvoda na primjeru TD. HD “. Osnovnim problemom smatra se primjena zastarjelih metoda obračuna troškova na domaćem tržištu. U procesu istraživanja korištene su različite metode kojima je dokazana hipoteza rada. ABC metoda alokacije troškova pruža detaljne informacije za učinkovito planiranje i kontroling. Cilj takve metode je utvrditi aktivnosti koje se javljaju u procesu poslovanja. Pod aktivnostima se podrazumijevaju sve radnje nastale u procesu nastajanja gotovog proizvoda, a koje uzrokuju određene troškove. U uvodnoj cjelini autor piše o motivaciji koja ga je potaknula na izbor teme, te o području, problemu i predmetu istraživanja. Nakon definiranih problema i predmeta istraživanja, autor rada definira četiri glavna cilja istraživanja koji su glavna vodilja pri odabiru literature i pisanju rada. U drugom i trećem dijelu rada autor pojašnjava pojam troška, te podjele i klasifikacije troškova. Autor također opisuje kontrolu, te racionalizaciju troškova. U četvrtom dijelu rada opisana je Activity-based costing metoda obračuna troškova. Počevši od samog pojma i nastanka ABC metode obračuna troškova, preko njenog razvoja i strukture do dizajniranja ABC modela i predviđanja budućnosti ABC metode obračuna troškova. Implementacija ABC metode u proizvodnom poduzeću je peta cjelina rada. Ona je ujedno i praktični dio rada. Ono što je objašnjeno u teorijskom okviru rada, upotrijebit će se na empirijskom istraživanju u petoj cjelini. Utjecaj ABC metode obračuna troškova na profitabilnost proizvoda testiran je na slučaju proizvodnog poduzeća koje se bavi proizvodnjom opreme za komunalno održavanje. U empirijskom dijelu rada stavljen je fokus na studiju koja se bavi usporedbom računovodstvenih metoda alokacije troškova i njihovim utjecajem na ocjenu profitabilnosti proizvoda. Utjecaj ABC metode obračuna troškova ispitan je na slučaju stvarnog društva koje je zbog zaštite privatnosti podataka odlučilo ostati anonimno. Provedbom studije slučaja došlo se do rezultata da alternativne metode obračuna troškova zaista daju različite jedinične troškove proizvoda, odnosno različito utječu na ocjenu profitabilnosti proizvoda. Daljnjim pregledom rezultata studije slučaja, vidljivo je da su promjene pri općim troškovima proizvodnje vrlo značajne, što je i očekivano s obzirom na različite pristupe alokaciji općih troškova proizvodnje u korištenim metodama obračuna troškova.The topic of this master's final thesis is "ABC method of calculating the cost and profitability of the product on the example of T.A. Dino LLC". The main problem is considered to be the application of outdated calculation methods on the domestic market. Throughout the research process, various methods were used to prove the working hypothesis. The ABC cost allocation method provides detailed information for effective planning and controlling. The aim of such a method is to determine the activities that occur in the business process, in order to achieve the best possible financial result. The activities relate to all actions that occur in the process of creating a finished product, and which cause certain costs.In the introductory part, the author writes about the motivation that prompted him to choose the topic, as well as about the area, the problem and subject of research. After defining the problems and subjects of the research, the author of the paper defines four main goals of the research which are the main guide in choosing the literature and writing the paper. In the second and third part of the paper, the author explains the concept of cost, division and cost classification. The author also describes control and cost rationalization. The fourth part of the paper describes the activity-based costing method of cost calculation. Starting with the very concept and origin of the ABC costing method, through its development and structure, the part finishes with designing of the ABC model and predicting the future of the ABC costing method. The implementation of the ABC method in a manufacturing company is the fifth unit of the paper. It is also a practical part of the thesis. What is explained in the theoretical framework of the paper will be used in the empirical research in the fifth unit.The impact of the ABC costing method on product profitability was tested on the case of a manufacturing company engaged in the production of utility maintenance equipment. The empirical part of the paper focuses on a study that deals with the comparison of accounting methods of cost allocation and their impact on the assessment of product profitability. The impact of the ABC costing method was examined in the case of a real company that decided to remain anonymous to protect data privacy. The case study found that alternative costing methods actually do provide different unit costs of the product, i.e. different effects on the assessment of product profitability. A further review of the case study results shows that the changes in general production costs are very significant, which is even expected given the different approaches to the allocation of general production costs in the used costing methods
Upravljanje promjenama u djelatnosti skladištenja plina na primjeru odabranog poduzeća
No full textU ovome je radu riječ o ulozi skladišta prirodnoga plina u plinskome sustavu te o glavnoj ulozi skladišta prirodnoga plina. To je mogućnost iskorištavanja povlačenjem prirodnoga plina iz skladišta kada postoji velika potražnja za plinom, a najčešće je to tijekom zime kada je osim u industriji povećana potrošnja i u kućanstvima. U radu su opisane značajke prirodnoga plina, transportnoga sustava i oblici podzemnih skladišta plina. U sigurnosti opskrbe prirodnim plinom veliku ulogu ima transportni sustav, koji nam, kao što kaže i sam naziv, služi za transport plina pri utiskivanju i povlačenju plina te skladišta prirodnoga plina koja su povezana s njim. U radu su navedeni važni projekti koji su povezani s transportom i skladištenjem plina, i u europskim zemljama i u Republici Hrvatskoj. Projekti koji se trenutačno provode ili će se provoditi garancija su za bolju i sigurniju opskrbu prirodnim plinom. U Republici Hrvatskoj postoji samo jedno podzemno skladište plina koje je prikazano u radu, a u radu su prikazana i planirana vršna/pričuvna skladišta plina na području Republike Hrvatske. Također, komentirane su druge europske zemlje i njihovi obujmi podzemnih skladišta plina. Na kraju su prikazani rezultati istraživanja dobivenih anketiranjem ispitanika koji su analizirani i interpretirani.This paper discusses the role of underground natural gas storage in the gas system. Main role of underground natural gas storage is to supply natural gas from storage during period of large demand, usually during the winter when industrial and household consumptions are increased. Characteristics of the natural gas transportation system and forms of underground gas storage facilities are described. Security of natural gas supply is based on the gas transport system which is used for gas transportation during injection and withdrawal of natural gas, and is associated with underground gas storage. Furthermore, many important projects associated with transportation and storage of gas are mentioned. Their primary goal is to ensure better and safer supply of natural gas for European countries including Croatia. Planned reserve gas storage facilities as well as the only existing underground gas storage facility in Croatia is described in paper. Review for other European countries and their capacities of underground gas storages is also given. Finally, the results of a research obtained by interviewing examinees were analyzed and interpreted and are presented in the end
Aktivnost mreže poslovnih anđela Republike Hrvatske
No full textPredmet ovog završnog rada je aktivnost mreže poslovnih anđela Republike Hrvatske. Poslovnim anđelima smatraju se bogati poduzetnici koji svoj novac i iskustvo ulažu u poduzeća, najčešće novoosnovana s ciljem stvaranja većeg bogatstva. Uspješni poduzetnici ili iskusni rukovoditelji tvrtki financiraju start-up projekte visokog rizika tako da ulaze u vlasnički dio te svojim znanjem i iskustvom pružaju pomoć daljnjem razvoju tog poduzeća. Ovaj rad govori o poslovnim anđelima Europe i svijeta, te je usmjeren na poslovne anđele Republike Hrvatske gdje postoji jedna mreža poslovnih anđela – CRANE koja djeluje od 2008. godine. Poslovni anđeli Republike Hrvatske u javnosti su još uvijek velika nepoznanica, i njihov rad nije prepoznat. Najprivlačnija ulaganja poslovnih anđela kod nas i u Europi su ulaganja u medicinska pomagala, računalne programe, usluge i biokemijsku proizvodnju. Njihova se ulaganja smatraju visokorizičnima, te iz tog razloga zahtijevaju visoki povrat investiranog novca. Većina novih poduzetnika uza svo znanje i iskustvo koje imaju pri pokretanju određenog posla dolaze do prepreka, najčešće financijskih, tj. manjak novca koji uvelike predstavlja ograničavajući faktor za daljnji razvoj poslovanja. Najvažnija zadaća djelovanja poslovnih anđela očituje se u mogućnosti da osiguraju stalni tijek neformalnih investicija u sferi poduzetništva. Poslovni anđeli stoga imaju ključnu ulogu kako u financijskom tako i u poslovnom lancu od start-upa, pa sve do velikog i razvijenog poduzeća.The subject of the final paper is the activity of the Business Angels Network of the Republic of Croatia. Business angels are considered wealthy entrepreneurs who, with their money and experience, invest in company, most often newly founded with the aim of making more wealth. Successful entrepreneurs or experienced business executives finance high-risk start-up projects by entering their ownership and helping with their knowledge and experience further develop that company. In this final paper speaks and is focused on business angels of the Republic of Croatia where there is a one network of business angels - CRANE which has been operating since 2008. The business angels of the Republic of Croatia are a great unknown, and their characteristics are unknown. Investing in medical supplies, computer programs, services and biochemistry are among the most attractive business angel investments in our country and in Europe. Their investments are considered high-risk, and therefore require a high return on their investment. Most new entrepreneurs, with all the knowledge and experience they have when starting a particular business, come across obstacles most often financial, ie lack of money plays a big role. The most important task of business angels is manifested in the need to ensure a continuous flow of informal investment in the field of entrepreneurship. Business angels have a key role to play here, both in the financial and in the business chain from start-up to a large and developed company
Correlation in between team roles and styles of solving conflicts
No full textPovezanost timskih uloga sa stilom rješavanja konflikta tema je ovoga rada. Svrha rada bila je definirati pojam konflikta, načine na koji oni nastaju u svakodnevnom radu tima, faktore koji utječu na njihov razvoj i načine na koji se oni rješavaju, odnosno način na koji ih menadžer rješava. U radu su analizirani Belbinov model timskih uloga i TKI indikator, koji pomažu u rješavanju konflikta, te je provedeno istraživanje kako bi se vidjelo postoji li korelacija između timskih uloga i izbora načina rješavanja konflikta.Topic of this article was correlation of team roles with a style of solving conflicts. Purpose was to define conflict, the ways how they develop in the everyday team work, define factors that affect their development and find ways how to solve them. In this article was analyzed Belbin model of team roles, TKI indicator which helps solving conflicts and was developed a research to find a correlation in between team roles and way of solving conflicts
The impact of organiazional culture on employee satisfaction
No full textOrganizacijska kultura i njen utjecaj na zadovoljstvo zaposlenika detaljno su obrađeni u radu te je provedeno istraživanje o utjecaju organizacijske kulture na zadovoljstvo zaposlenika na primjeru društva ALFA ATEST d.o.o. Složenost organizacijske kulture proučena je od strane znanstvenika, a u radu su navedene neke od mnogobrojnih definicija organizacijske kulture, kao i funkcije te dimenzije iste. Klasifikacija kulture organizacije prikazuje različite vrste iste te definira elemente koji karakteriziraju pojedinu vrstu kulture. Klasifikacija kulture početni je korak u procesu prepoznavanja vrste kulture koja prevladava u organizaciji te kasnijem usvajanju ili mijenjanju iste s ciljem postizanja napretka. Motivacija i zadovoljstvo zaposlenika, kao sastavni dio organizacijske kulture, važan su zadatak menadžmenta. Njihov utjecaj na produktivnost zaposlenika i uspješnost organizacije je značajan. Kroz temeljne motivacijske procese i Maslowljevu hijerarhiju potreba prikazane su temeljne ljudske potrebe i porivi koje je potrebno zadovoljiti kako bi se povećala radna efikasnost. Mjerenje organizacijske kulture u poduzeću ALFA ATEST d.o.o. izvršeno je korištenjem OCAI instrumenta te je ustanovljeno kako je dominantni tip kulture marketinška kultura koju karakteriziraju orijentiranost prema postizanju rezultata, fokus na tržište i zahtjevno vodstvo organizacije. Poželjni oblik organizacijske kulture razlikuje se od trenutnog, a to je klanska organizacijska kultura koju karakterizira prijateljska, obiteljska i vrlo opuštena atmosfera gdje rukovoditelji imaju ulogu mentora koji pruža podršku svojim zaposlenicima. Korištenjem anonimnog anketnog upitnika provedeno je istraživanje među članovima odabranog društva te je, pomoću analize faktora motivacije i zadovoljstva ispitanika, utvrđeno kako organizacijska kultura značajno utječe na zadovoljstvo zaposlenika na poslu.Organizational culture and its impact on employee satisfaction were elaborated in detail and a study was conducted on the impact of organizational culture on employee satisfaction based on ALFA ATEST d.o.o.’s example. The complexity of organizational culture has been studied by scientists, and some of the many definitions of organizational culture, as well as its functions and dimensions, are outlined in the paper. An organization’s culture classification shows different types of the culture and defines the elements that characterize a particular type of culture. The classification of culture is the first step in the process of identifying the type of culture that prevails in an organization, and in its subsequent adoption or change in order to make progress. Employee motivation and satisfaction, as an integral part of organizational culture, are an important task of management. Their impact on employee productivity and organizational performance is significant. Basic human needs and impulses that need to be met to maximize work efficiency are shown through basic motivational processes and Maslow’s hierarchy of needs. Measuring organizational culture at ALFA ATEST d.o.o. was performed using an OCAI instrument and a marketing culture characterized by a result-oriented, market-oriented and demanding leadership of the organization was found to be the dominant type of culture. A desirable form of organizational culture is different from the current one, and that is a clan organizational culture characterized by a friendly, family-like and very relaxed atmosphere where executives have the role of a mentor who supports its employees. A survey was conducted among the members of the selected company using an anonymous questionnaire and, analyzing the factors respondents’ motivation and satisfaction, it was determined that organizational culture has a considerable impact on employee satisfaction at work
Influence of budget realization on operations of selected city theater
No full textFinancijsko planiranje temelj je donošenja proračuna jedinica lokalne i područne (regionalne) samouprave, pa onda i proračuna Republike Hrvatske. Korisnici JLP(R)S, uključujući i kazališta, dužni su izraditi svoje prijedloge financijskih planova na temelju uputa i dostaviti ih svojim osnivačima. Praćenjem provedbe financijskog plana kontrolira se uplata sredstava nadležnog proračuna, namjensko korištenje proračunskih sredstava, zakonitost, svrhovitost, učinkovitost i ekonomično raspolaganje. Redovitim smanjenjem proračunskih sredstava za financiranje kulturnog sektora, a time i kazališta, dovodi se u pitanje stabilnost kazališta. Javna sredstva ne isplaćuju se u skladu s financijskim planom i nisu dovoljna za pokrivanje svih troškova i potreba u kulturi, stoga kazališta sama moraju naći rješenja i osigurati stabilno poslovanje.Financial planning is the basis of the budget adoption of local and regional self-government units and thus that of the budget of the Republic of Croatia itself. Budget users, local and regional self-government units, also theatres as such, are obliged to draw their financial proposal plans, based on the Instructions, and submit them to their founders. By following the financial plan consolidation, the payment of funds from the cognizant budget is being controlled, as well as the dedicated use of budget funds, legality, purposefulness, effectiveness and economical disposition. Due to regular cuts of budget funds for financing the cultural sector, that is, the theatres as well, the very stability of theatres becomes questionable. Public funds are not disbursed in accordance with financial planning and are insufficient to meet all expenses and needs in the cultural sector, which leaves the theatre managements to find solutions and ensure a stabile business activity all by themselves