Pregled bibliografske jedinice broj: 236164
The Analysis of Profit and Cost Centres in the Value Chain - A Case of the Croatian Wood Manufacturing Company
The Analysis of Profit and Cost Centres in the Value Chain - A Case of the Croatian Wood Manufacturing Company // Proceedings of the 65^th Anniversary of the Institute of Economics Zagreb / Lovrinčević, Željko et al. (ur.).
Zagreb: Ekonomski institut Zagreb, 2005. str. 735-748 (poster, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 236164 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The Analysis of Profit and Cost Centres in the Value Chain - A Case of the Croatian Wood Manufacturing Company
(The Analysis of Profit and Cost centres in the Value Chain - A Case of the Croatian Wood Manufacturing Company)
Autori
Grubišić, Mihaela ; Roje, Gorana
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of the 65^th Anniversary of the Institute of Economics Zagreb
/ Lovrinčević, Željko et al. - Zagreb : Ekonomski institut Zagreb, 2005, 735-748
Skup
65^th Anniversary Conference of the Institute of Economics Zagreb
Mjesto i datum
Zagreb, Hrvatska, 18.11.2004. - 19.11.2004
Vrsta sudjelovanja
Poster
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
value chain; wood manufacturing industry; financial reporting; Croatia
Sažetak
This paper explores the importance of the value chain concept by analysing profit and cost centres in a selected wood manufacturing company in Croatia. First, we performed a SWOT analysis of Croatian wood industry with a brief overview of financial reporting practice. Then, a model is constructed by applying the basic principles of IAS accounting postulates on segment reporting and joint venture. It suggests financial reporting form that could facilitate value added tracking within the wood manufacturing company and the industry as a whole.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
