Uporaba informacija o troškovima na visokoškolskim ustanovama u Republici Hrvatskoj

Informacije o troškovima imaju značajnu ulogu u procesu upravljanja određenim subjektom, bilo da je riječ o subjektu iz profitnog ili javnog sektora. Informacije o troškovima mogu se koristiti u visokoškolskim ustanovama kao podloga za donošenje određenih odluka poput odluke o školarinama, formiranju novih studijskih programa, uvođenju novih smjerova na određenom studijskom programu, uvođenju novih kolegija itd. Instrumenti, metode, tehnike i postupci računovodstva troškova i upravljačkog računovodstva mogu se prilagođavati i koristiti u visokoškolskim ustanovama u svrhu generiranja i izvještavanja o troškovima usmjerenim prema potrebama upravljačkih struktura. Priprema internih izvještaja, planiranje i kontrola troškova na način prilagođen upravljačkim strukturama visokoškolskih institucija značajno bi doprinijeli poboljšavanju i unapređivanju procesa upravljanja u visokoškolskim ustanovama

Model obračuna troškova prema aktivnostima na Kliničkom bolničkom centru Zagreb

Model obračuna troškova prema aktivnostima (ABC metoda), ali i metoda obračuna troškova prema aktivnostima zasnovana na vremenu (TDABC metoda) najčešće se spominju kao metode koje se koriste kao metoda alokacije troškova u zdravstvenom sustavu, kako u stranoj, tako i u domaćoj literaturi. U analizi primjene ABC metode u zdravstvenom sustavu, postoje razlike u primjeni metode, tehnikama prikupljanja podataka i različitim okolinama u kojoj se implementira. Model ABC metode razvijen je na temelju teoretske pozadine i istraživanja provedenog u Kliničkom bolničkom centru Zagreb kroz intervjue sa zaposlenicima na jednoj klinici.Cilj ovog rada je dati uvid u razvijen modelu ABC metode na jednoj klinici u KBC-u Zagreb. S ABC metodom, kvaliteta i pouzdanost financijskih izvještaja će se poboljšati, također i značajni podaci iz kojih se izračunavaju pokazatelji uspješnosti. Na taj način bi bilo moguće održavati učinkovitu kontrolu resursa, ali i praćenje kvalitativnih i kvantitativnih informacija koje će poboljšati financijsko upravljanje i proces donošenja odluka. Praćenje putem pouzdanih računovodstvenih informacija, financijske i nefinancijske prirode omogućit će upravljanje troškovima, ali i smanjenje troškova različitih mjesta troškova i nositelja troškova na KBC-u Zagreb

The choice of a sampling procedure for a (too) small target population: the case of Croatian public hospitals

In some cases, a sampling approach must be used instead of a census even if the target population is small. In such a case, the drawn sample will also be small and every sample unit can significantly influence the results. This paper aims to address the aforementioned issue from the perspective of different sampling procedures. The observed small population consists of 57 Croatian hospitals. The averages of total due obligations for medicines of Croatian hospitals in 2014 are estimated using three different sampling procedures and compared to the real population parameter value. The analysis has shown that the minimum recommended overall sampling rate, which would result in satisfactory precision and accuracy levels of parameter estimates, for simple random sampling and stratified random sampling is 70%. The two-stage cluster sampling procedure, on the other hand, did not achieve a satisfactory precision and accuracy level at any of the observed sample sizes because of a high level of heterogeneity between clusters

Activity based costing as a means to full costing – possibilities and constraints for European universities

This paper presents possibilities and constraints for implementation of the Activity Based Costing (ABC) method, as a full costing method, at European universities. We investigated the current practice and trends in developing the cost allocation method at universities in the European Union. Precisely, we analyzed trends and current movements at universities in the EU countries and the major problems in setting the ABC method at a university. By using this information, we proposed guidelines for the development of a full costing system at the University of Zagreb that is based on the following parameters: categories of costs, main activities, cost objects and cost drivers. Our paper shows that despite public demands for efficient managing within universities, still, a very small percentage of universities has implemented full costing systems. The most important obstacles for that are: resistance to change, non-reliable data in current account systems, lack of management will and legal barriers. Furthermore, our paper explains that one of the challenges involved in implementing full costing systems seems to be the fact that universities are still income oriented than cost oriented. Nevertheless, positive trends in implementing a full costing method, respectively the ABC method, are obvious. We highlighted universities in Portugal and Liverpool as universities that have successfully implemented the ABC method as well as all drivers, barriers and benefits that came out from that implementation

Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia

Healthcare sector expenditures persistently rise due to various public health, demographic, and socio-cultural reasons. This fact caused repeated calls for reforms of the economic model in the healthcare sector due to increased concern for efficiency. The aim of this paper is the comparison of the Slovenian and Croatian healthcare systems, focusing mainly on the current development stage and the future challenges of the management (cost) accounting systems. The research is mainly interested in the analysis of capabilities of cost tracking according to different criteria and identification of the main constraints in the implementation of a full costing method in Slovenian and Croatian hospitals. The methodology of the literature review and electronic survey was used to assess the practice in both countries. Analysing the data collected from the responses of 26 (100%) Slovenian and 52 (91.22%) Croatian hospital accountants and financial officers, it is possible to claim that Slovenian and Croatian management accounting systems are at a very early development stage. Nevertheless, the analysis reveals several similarities, as well as differences, between the two systems, and it can be concluded that Slovenia has succeeded in making greater progress, especially when observing systematical cost monitoring and implementation of national cost analysis

Porez na dodanu vrijednost an temelju računa-usporedba Hrvatske sa zemljama Europske unije

Postavljeni ciljevi o funkcioniranju internog tržišta Europske unije koji se odnose na slobodno kretanje osoba, robe, usluga i kapitala nailaze na određene prepreke u obliku poreznih propisa unutar pojedinih zemalja Europske unije. Porezni sustav doprinosi prikupljanju poreznih prihoda, njihovoj redistribuciji i stabilizaciji pojedinih ciljeva, kao što su npr. poticaji zapošljavanja i sl. Upravo zbog toga porezni sustav mora biti što transparentniji i jednostavniji. Europska unija treba postati konkurentna, znanju orijentirana ekonomija na svijetu, sposobna za razuman ekonomski rast s više radnih mjesta i boljom socijalnom osjetljivošću. Zato treba harmonizirati i pojednostavniti porezne sustave u svim zemljama Europske unije. U vezi s tim najčešće se postavlja pitanje: Do koje mjere je potrebna ili poželjna usklađenost poreznog sustava? Smatra se kako harmonizacija mora postojati u najmanjoj mjeri da se spriječi diskriminacija u slobodnom kretanju rada, kapitala, robe i usluga, ali i da se spriječi iskrivljena konkurencija koja se pojavljuje na tržištima pojedinih zemalja članica Europske unije. Harmonizacija poreznog sustava unutar internog tržišta najbolje se očituje kod poreza na dodanu vrijednost

THE ROLE OF INTERNAL REPORTING FOR MANAGEMENT DECISIONS OF PUBLIC HOSPITALS

The purpose of this paper is to research the usage of internal cost accounting reporting system at public hospitals in Croatia, Slovenia and Federation of Bosnia and Herzegovina based on a case study of three public hospitals. It also highlights the importance of internal reports for public hospitals. The research based on the interviews was conducted in the 2018 in one Croatian, one Slovenian and in one public hospital in the Federation of Bosnia and Herzegovina. The interviews were done with accountants and financial officers in public hospitals in all three countries with main aim to examine does public hospitals use possibilities of internal cost accounting reporting system, for what purposes and do they reflect in decision process of management in public hospitals. Results of conducted empirical research has shown that internal cost accounting reporting systems are insufficiently developed due to the accounting framework and poor accounting information system and that are not used in for management decisions. Authors pointed out guidelines regarding future development and usage of internal cost accounting reporting systems in the context of management decisions at public hospitals

Računovodstveni modeli ocjene profitabilnosti proizvoda

Svaki poslovni subjekt posebnu pažnju posvećuje ocjeni profitabilnosti svojih proizvoda. Ocjena profitabilnosti proizvoda tradicionalno se određuje na temelju prodajne cijene i jediničnog troška proizvodnje proizvoda odnosno na temelju prihoda od prodaje i troškova proizvodnje prodanih proizvoda. Na ocjenu profitabilnosti proizvoda, između ostalog, značajan utjecaj imaju računovodstvene metode koje se koriste prilikom identificiranja, praćenja i alociranja troškova. Računovodstvenim metodama utvrđivanja i alokacije troškova utvrđuje se trošak proizvodnje pojedinog proizvoda odnosno jedinični trošak proizvodnje, čime se direktno utječe na ocjenu profitabilnosti proizvoda. Zahvaljujući različitom tretmanu određenih troškovnih kategorija kod različitih računovodstvenih metoda, ocjena profitabilnosti proizvoda u konkretnom računovodstvenom razdoblju može biti različita primjenom različitih računovodstvenih metoda i njihovih kombinacija. U skladu s tim, za potrebe korisnika računovodstvenih informacija, moguće je definirati dva osnovna računovodstvena modela ocjene profitabilnosti proizvoda koji se temelje na metodama vrednovanja zaliha proizvodnje i gotovih proizvoda, a to su: model temeljen na metodi ukupnih troškova i model temeljen na metodi varijabilnih troškova. Prvi model namijenjen je vanjskim korisnicima, dok je drugi prilagođen internim korisnicima. Primjena jednog modela ne znači automatsko isključivanje drugog modela, već je nužna primjena i jednog i drugog modela s obzirom da ih različiti korisnici mogu koristiti za poslovno odlučivanje

(Prior) knowledge of accounting as a comparative advantage when selecting accounting service providers

Regardless of the type and size of a company, a prerequisite for successful business operation, which involves complex activities, is having various skills and competencies, knowledge and resources. Engaging in entrepreneurship requires a combination of legal knowledge and knowledge in areas such as management, economics, psychology, art and many others. Knowledge in the field of economics inevitably includes accounting knowledge, which is essential for the functioning of any company. The purpose of this paper is to investigate to what extent entrepreneurs in the Osijek-Baranja County outsource accounting services, how they select accounting service providers and to what extent the accounting knowledge they had before undertaking an entrepreneurial venture affects the choice of an accounting service provider. A structured questionnaire is used to explore the effect of (prior) knowledge of accounting on the selection of accounting service providers. The target population are micro, small and medium-sized enterprises operating in the Osijek-Baranja County area. The objective of the research is to gather information on the entrepreneurs’ (prior) knowledge of accounting, the ways of selecting accounting service providers and the possible influence of recommendations on their choice. The survey results provide an insight into how accounting service providers attract clients, which factors are decisive in choosing an accounting service provider and whether the entrepreneurs’ (prior) knowledge affects the outsourcing of accounting services