Odabir instrumenta za upravljanje troškovima u telekomunikacijskoj industriji

professional thesis

• Title (english): Selection of an instrument for cost management in the telecommunications industry
• Author: Marina Ivić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Gordan Ježić (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Granter: University of Zagreb; Faculty of Electrical Engineering and Computing; (Department of Telecommunications); Zagreb
• Defense date and country: 2014-05-08, Croatia
• Scientific / art field, discipline and subdiscipline: TECHNICAL SCIENCES; Electrical Engineering; Telecommunications and Informatics
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Specijalistički rad bavi se teoretskim prikazom troškovnih metodologija u telekomunikacijskoj industriji te pravnim i ekonomski aspektima koji utječu na istu. Zbog boljeg razumijevanja troškovnih metodologija, u radu je objašnjeno računovodstveno obuhvaćanje troškova, kako u uvriježenoj računovodstvenoj praksi tako i u telekomunikacijskoj industriji, poimanje samog troška te nositelja troškova u telekomunikacijskoj industriji. Analiziran je način regulacije telekomunikacijske industrije te pravni okviri koje ista mora zadovoljiti. Dan je detaljan pregled računovodstvenih metodologija i metoda koje se najčešće koriste u telekomunikacijskoj industriji. Radi se o metodologiji potpuno raspodijeljenih troškova (engl. Fully allocated cost, FAC) i metodi obračuna troškova prema aktivnostima (engl. Activity Based Costing System, ABC) koju koristi te metodologiji dugoročnih inkrementalnih troškova (engl. Long Run Incremental Cost, LRIC) i metodi troškovnih krivulja (engl. Cost Volume Relationship, CVR) koju koristi. Dan je cjeloviti pregled ABC metode koja služi za upravljanje troškova u računovodstvenom pristupu te omogućuje prikaz kauzalnih odnosa između troškova i usluga ili proizvoda. Također je dan cjeloviti prikaz LRIC troškovne metodologije i CVR metode koju koristi, što je posebno interesantno obzirom na činjenicu da se radi ono novoj troškovnoj metodologiji koja se tek počinje koristi za sastavljanje financijskih izvještaja. Kako LRIC metodologija ima više oblika, dan je pregled svih oblika, a naglasak je stavljen na onaj oblik koji je preporučen od strane Europskog Parlamenta i Vijeća Europe. Nakon teoretskog pregleda troškovnih metodologija i metoda unutar telekomunikacijske industrije, opisani su i analizirani rezultati terenskog istraživanja postojećih računovodstvenih informacijskih sustava telekomunikacijskih operatora u Republici Hrvatskoj putem anketnog upitnika te su donijeti opći zaključci o kvaliteti i mogućem poboljšanju i nadogradnji istih. Rad završava zaključnim mislima o napisanoj temi.

Abstract (english)

Specialist thesis deals with the theoretical overview of cost methodologies in the telecommunication industry and the legal and economic aspects that affect her. For a better understanding of cost methodologies, the paper gives detailed description cost accounting comprehension, both in well established accounting practice and in the telecommunications industry, cost concepts and cost drivers in the telecommunications industry. It is analyzed the regulation mode of the telecommunications industry and the legal framework that it must fulfil. A detail review of accounting methodologies and methods that are commonly used in the telecommunications industry is given. These are Fully Allocated Cost methodology (FAC) and Activity Based Costing System (ABC) method that it uses and Long Run Incremental Cost (LRIC) methodology and Cost Volume Relationship (CVR) that it uses. It is given a complete overview of the ABC method, which is used in cost accounting management and enables display of the causal relationship between costs and service or product. It is also given a complete overview of the LRIC cost methodology and CVR methods, which is particularly interesting given the fact that this is new cost methodology that is just starting to use in preparation of financial statements. Due to the fact that LRIC methodology has several forms, an overview of all forms is given, and emphasis is placed on the format that is recommended by the European Parliament and of the Council of Europe. After the theoretical review of cost methodologies and methods within the telecommunications industry, the results of field study of existing accounting information systems of telecommunications operators in the Republic of Croatia, through the questionnaire, are described and analyzed and the general conclusions on the quality and possible improvements and upgrades thereof are brought. The paper ends with concluding thoughts written on the subject.

• Keywords: FAC metodologija; LRIC metodologija; ABC metoda; CVR metoda
• Keywords (english): FAC methodology; LRIC methodology; ABC method; CVR method
• Language: croatian
• URN:NBN: urn:nbn:hr:168:870906
• Study programme: Title: Electronic Communications Market Regulation; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni specijalist regulacije tržišta elektroničkih komunikacija (sveučilišni specijalist regulacije tržišta elektroničkih komunikacija)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Closed access
• Created on: 2022-11-02 13:32:55