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undergraduate thesis
Pokazatelji uspješnosti u javnom sektoru
2023. urn:nbn:hr:277:509498
Matijašević, Sara
Josip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega

Cite this document

Matijašević, S. (2023). Pokazatelji uspješnosti u javnom sektoru (Undergraduate thesis). Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:277:509498

Matijašević, Sara. "Pokazatelji uspješnosti u javnom sektoru." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2023. https://urn.nsk.hr/urn:nbn:hr:277:509498

Matijašević, Sara. "Pokazatelji uspješnosti u javnom sektoru." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2023. https://urn.nsk.hr/urn:nbn:hr:277:509498

Matijašević, S. (2023). 'Pokazatelji uspješnosti u javnom sektoru', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:277:509498

Matijašević S. Pokazatelji uspješnosti u javnom sektoru [Undergraduate thesis]. Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega; 2023 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:277:509498

S. Matijašević, "Pokazatelji uspješnosti u javnom sektoru", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, Požega, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:277:509498

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Metadata
TitlePokazatelji uspješnosti u javnom sektoru
Title (english)Performance Indicators in the Public Sector
AuthorSara Matijašević
MentorSunčica Bajić (mentor)
Committee memberVerica Budimir (predsjednik povjerenstva)
Committee memberSunčica Bajić (član povjerenstva)
Committee memberSvjetlana Letinić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega
Požega
Defense date and country2023-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Javni sektor je jedan od pet institucionalnih sektora koji se koriste za analizu cjelokupne ekonomije, a koji se sastoji od središnje države, jedinica lokalne i regionalne samouprave, proračunskih korisnika, financijskih javnih poduzeća i nefinancijskih javnih poduzeća. Upravljačko računovodstvo bavi se računovodstvom troškova u javnom sektoru koje obuhvaća informacije za donošenje odluka te planiranje za koje se koriste i evaluiraju pokazatelji uspješnosti javnog sektora. Pokazatelji uspješnosti su indikatori koji pružaju informacije o rezultatima i utjecaju javnih programa te služe kao temelj za planiranje lokalnog proračuna i pružaju čvrstu osnovu za pregovaranje o iznosu proračunskih sredstava. Razvrstavaju se u pet skupina i obuhvaćaju pokazatelje ekonomičnosti, svrhovitosti, kapitalnih investicija, likvidnosti i zaduženosti. Pokazatelji su dodatno prikazani i objašnjeni na primjeru Općine Sirač.
Abstract (english)
The public sector is one of the five institutional sectors used to analyze the entire economy, which consists of the general government, local and regional self-government units, budget users, financial public enterprises and non-financial public enterprises. Management accounting deals with cost accounting in the public sector, which includes information for decision-making and planning, for which public sector performance indicators are used and evaluated. Performance indicators are indicators that provide information on the results and impact of public programs and serve as a basis for local budget planning and provide a solid basis for negotiating the amount of budget funds. They are classified into five groups and include indicators of economy, efficiency, capital investments, liquidity and indebtedness. The indicators are additionally presented and explained on the example of the Municipality of Sirač.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:277:509498
Study programmeTitle: Social Sciences - Accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-10-06 12:22:23