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undergraduate thesis
Upravljanje prihodima u hotelskim poduzećima
Stručni završni rad
2021. urn:nbn:hr:129:643764
Pasariček, Michaela
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Cite this document

Pasariček, M. (2021). Upravljanje prihodima u hotelskim poduzećima : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:643764

Pasariček, Michaela. "Upravljanje prihodima u hotelskim poduzećima : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2021. https://urn.nsk.hr/urn:nbn:hr:129:643764

Pasariček, Michaela. "Upravljanje prihodima u hotelskim poduzećima : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2021. https://urn.nsk.hr/urn:nbn:hr:129:643764

Pasariček, M. (2021). 'Upravljanje prihodima u hotelskim poduzećima : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:129:643764

Pasariček M. Upravljanje prihodima u hotelskim poduzećima : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2021 [cited 2024 December 28] Available at: https://urn.nsk.hr/urn:nbn:hr:129:643764

M. Pasariček, "Upravljanje prihodima u hotelskim poduzećima : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:129:643764

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Metadata
TitleUpravljanje prihodima u hotelskim poduzećima : Stručni završni rad
Title (english)Hotel Establishment Revenue
AuthorMichaela Pasariček
MentorDario Lešić (mentor)
Committee memberDragutin Funda (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2021-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Tema završnog rada je orijentirana na upravljanje prihodima hotela. Poseban osvrt stavljen je na povezanost računa dobiti i gubitka, temeljnog financijskog izvještaja kao polazišta za poslovne analize, praćenje svih segmenata poslovanja i baze za donošenje ažurnih i razumnih poslovnih odluka u hotelskoj industriji. Detaljno su opisane sastavnice računa dobiti i gubitka i računovodstveno evidentiranje prema propisanim standardima. Prikazano je knjiženje prihoda i rashoda i naposljetku financijskog rezultata. Prema knjizi Stanislava Ivanova „Hotel Revenue Management from Theory to Practice“ od stranice 13. do 21. iscrpno su objašnjene osnovne ekonomske teorije koje su učinkovite, primjenljive i preduvjet, uz račun dobiti i gubitka za analizu, procjenu i praćenje prije svega poslovnih rezultata. Poslovni rezultati proizlaze iz osnovne poslovne aktivnosti koje donose profit i daju cjelovit uvid u sve segmente poslovanja, omogućuju praćenje svih aspekata poslovnih aktivnosti i ekonomičnost poslovanja te isplativost ulaganja u pojedine tržišne segmente od onih koji generiraju profit na koje treba usmjeriti resurse i onih koji stvaraju gubitak koji treba reducirati i svesti na najmanju moguću mjeru. Cilj je steći svrhovite i sveobuhvatne informacije kao osnovu za donošenje pravodobnih, isplativih ili korektivnih odluka u svrhu ostvarenja profita i održivog poslovanja. Napravljena je analiza kretanja poslovanja hotela i restorana te djelatnosti pružanja smještaja, pripreme i usluživanja hrane i pića prema podatcima Financijske agencije (FINE) u razdoblju od 2013. do 2018. godine. Svi ovi izvori podataka služe upravljačkom menadžmentu u svrhu donošenja adekvatnih, sustavnih, preciznih i učinkovitih odluka koje su usmjerene na rentabilno poslovanje i realizaciju profita.
Abstract (english)
The main subject of this thesis is hotel revenue management. Special emphasis was put on the correlation between the profit and loss account and main financial report as the basic starting points of business analysis; tracking of all business segments and a base for delivering up-to-date and reasonable business decisions in the hotel industry. We have described, in detail, the elements of the profit and loss accounts and bookkeeping practices according to standards. We have depicted accounting entries of revenue and expenditure and, ultimately, financial result. According to the book of Stanislav Ivanov „ Hotel Revenue Management from Theory to Practice”, pg. 13 – 21, the most effective, applicable theories of economy have been explained at length as prerequisites of analysis, assessment and tracking of financial results, alongside the profit and loss accounts. These theories are derived from the elementary business acitivity; they bring profit and give a comprehensive picture of all business segments and enable the tracking of all business activities as well as the cost-effectiveness of specific market segments. They indicate the segments that generate profit towards which resources should be directed from those that generate loss and need to be reduced and reasonably handled. The goal is to gain comprehensive infomation and bring about timely, cost-effective or corrective decisions to achieve sustainable and profitable business. Using the data from FINA (Financial Agency), in the period of 2013 – 2018, an analysis was made of hotel and restaurant trends, and the acitivies of serving food and beverages. All the specified data are used in management to make adequate, systemic, precise and effective decisions directed towards making profit.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:643764
Study programmeTitle: Business Administration, Undergraduate Professional Study
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a 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 on2022-10-24 09:33:36