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sisvu:academicYear 2008 (xsd:int)
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is sisvu:containtsCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/knowledgeGrouping/303/24>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/23694/2008/199018>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/23694/2008/199019>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/23694/2008/199018>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/23694/2008/199019>
sisvu:description Računovodstvo troškova, pojam i povezanost sa upravljačkim i financijskim računovodstvom. Tradicionalno i moderno proizvodno okruženje. Troškovi. Tradicionalni i suvremeni sustavi obračuna troškova. Sustav obračuna troškova po nositeljima troškova u proizvodnji po radnom nalogu. Sustav obračuna troškova po nositeljima troškova u procesnoj proizvodnji. Sustav obračuna troškova po standardnim troškovima. Prevaljivanja indirektnih troškova. Sustav activity-based costing. Strateško planiranje i master budget. CVP analiza. Inkrementalna i diferencijalna analiza troškova i donošenje poslovnih odluka. Segmentacija poduzeća u cilju utvrđivanje ekonomske performanse. Transfer učinaka između centara u poduzeću. (hr)
is univ-ont:hasManifestation of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/course/23694>
sisvu:inGrouping <http://kent.zpr.fer.hr:8080/educationalProgram/resource/knowledgeGrouping/303/23>
sisvu:inGrouping <http://kent.zpr.fer.hr:8080/educationalProgram/resource/knowledgeGrouping/303/24>
univ-ont:instanceOfCourse <http://kent.zpr.fer.hr:8080/educationalProgram/resource/course/23694>
sisvu:teachedInProgrammeTerm <http://kent.zpr.fer.hr:8080/educationalProgram/resource/programmeTerm/19068/3>
sisvu:teachedInProgrammeTerm <http://kent.zpr.fer.hr:8080/educationalProgram/resource/programmeTerm/19070/3>
rdf:type univ-ont:CourseInstance