doctoral thesis
HOLISTIC APPROACH TO CALCULATING SEGMENTS' PERFORMANCE USED FOR SHORT-TERM REPORTING

Vladimir Grebenar (2016)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Metadata
TitleHolistički pristup izračunu poslovne učinkovitosti po segmentima za potrebe kratkoročnog izvještavanja
AuthorVladimir Grebenar
Mentor(s)Marijan Karić
Abstract
U radu je pojašnjena nova metoda rasporeda općih troškova poduzeća i model donošenja poslovnih odluka koji se temelje na teoriji o planiranim vrijednostima budućih učinaka. Svrha ovog rada je dokazati da je moguće mjeriti poslovnu učinkovitost segmenata poduzeća u kraćim intervalima (mjesecima), na svim razinama poduzeća i to u skladu sa zakonom ekonomije obujma i riješiti probleme koje tradicionalni VBC i suvremeniji ABC pristup mjerenju poslovne učinkovitosti imaju kada se primjenjuju za alokaciju općih troškova u kraćim vremenskim razdobljima. Prva hipoteza rada je da VBC i ABC pristupi mogu rasporediti opće troškove poduzeća u suprotnosti sa zakonom ekonomije obujma u slučaju kada se raspoređuju svi opći troškovi razdoblja. Druga pretpostavka rada je da se temeljem predloženog modela i metode mogu mjeriti i kontrolirati opći troškovi poduzeća. Treća pretpostavka rada je da se modelom i metodom može mjeriti učinkovitost svakog segmenta poduzeća i čitavog poduzeća u mjesečnom razdoblju. Model i metoda su primijenjeni na odabranom više segmentnom trgovinskom poduzeću, a u disertaciji je primijenjena istraživačka metoda slučaja. Rezultati primjene modela i metode potvrđuju istinitost radnih hipoteza i korist primjene modela i metode za mjerenje poslovne učinkovitosti segmenata u kraćim vremenskim intervalima. U uvodnom dijelu rada interpretiraju se temeljna područja istraživanja i povezanost s poduzetništvom, pregled najvažnijih dostignuća kroz povijest upravljačkog računovodstva, postavljaju se hipoteze istraživanja, navodi se znanstveni doprinos rada i pojašnjava struktura rada i temeljni pojmovi. U drugom poglavlju se navodi metodika istraživanja i ciljevi istraživanja. Treće poglavlje sadrži pojašnjenje teorije o planiranim vrijednostima budućih učinaka na temelju koje se u četvrtom poglavlju opisuje poduzeće kao poslovni sustav iz holističke perspektive, a u petom poglavlju interpretira model za donošenje poslovnih odluka i metoda rasporeda općih troškova. U šestom poglavlju se opisuje poslovni slučaj na kojem se primjenjuju model i metoda, a u sedmom poglavlju se prikazuju rezultati primjene modela i metode. U osmom poglavlju je analiza rezultata, a u devetom se daju zaključna razmatranja na novi model i metodu te preporuke za daljnja istraživanja.
Keywordsmodel method holistic overheads cost alocation managerial accounting
Parallel title (English)HOLISTIC APPROACH TO CALCULATING SEGMENTS' PERFORMANCE USED FOR SHORT-TERM REPORTING
Committee MembersVjekoslava Singer (committee chairperson)
Marijan Karić (committee member)
Ivo Mijoč (committee member)
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Organization and Management
UDK658
APPLIED SCIENCES. MEDICINE. TECHNOLOGY
Business management, administration. Commercial organization
Study programme typeuniversity
Study levelpostgraduate
Study programmeInternational inter-university postgraduate interdisciplinary doctoral program ENTREPRENEURSHIP AND INNOVATIVENESS
Academic title abbreviationdr.sc.
Genredoctoral thesis
Language Croatian
Defense date2016-12-15
Parallel abstract (English)
This paper explains a new method of a company's overheads allocation and a model of business decision making, both of which are based on the predicted future outcome value theory. The aim of the paper is to prove that business efficiency of a company's segments at all levels can be measured for shorter time periods (months) applying the rule of economy of scale, which can resolve the problems that the traditional VBC and a more contemporary ABC approach for business efficiency measurement cannot achieve when used for overheads allocation for short time periods. The first hypothesis set up in the paper is that VBC and ABC approach can allocate a company's overheads opposed to the rule of economy of scale when all common costs for a certain period are allocated. The second hypothesis is that the proposed model and method can be used to measure and control a company's overheads. The third hypothesis is that the model and method can be used to measure the efficiency of each company's segment as well as the whole company for a one-month period. The model and method were applied to a trading multi-segment company. The method used in the dissertation is a case study. The results achieved by the model and method prove that working hypotheses are true and applicable for measuring the efficiency of business segments for shorter time periods. The introductory part of the paper explains the basic scope of the research and how it can be linked to entrepreneurship. Then it reviews the most important results of managerial accounting history, sets research hypotheses, defines the scientific contribution of the paper, and explains its structure and basic concepts. The second chapter defines the research method and the aims of the paper. The third chapter explains the theory of predicted future outcome, based on which the fourth chapter defines a firm as a business system from the holistic point of view. The fifth chapter clarifies the model for business decision making and the method for common cost allocation. The sixth chapter describes a business case to which the model and method were applied, whereas the seventh chapter brings the results of the model and method application. The eighth chapter contains the analysis of results, and the final chapter presents the final consideration regarding the new model and method as well as the recommendations for further research.
Parallel keywords (Croatian)model metoda holistički opći troškovi alokacija upravljačko računovodstvo
Versionaccepted version
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Noteaccepted version
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:429186
CommitterGordana Kradijan