Naslov
Intelligent Management of Resources – Use (or not use) of Cost and Benefits Analysis in Croatia

Autori
Devčić, Anton

Izvornik
International journal of academic research in accounting, finance and management sciences (2308-0337) 1 (2012), 1; 149-164

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Cost benefit analysis ; CBA ; resources ; management ; project

Sažetak
In the period in which Croatia is approaching towards the membership in European Union, in order to conduct some new activities and to prepare a new projects, stakeholders have to acquire new knowledge and skills. Therefore began application of various tools for preparation and implementation of the projects. The most common of them, and proposed by the European Commission’s, is the Project Cycle Management (PCM). Other tools necessary for planning of financial and economic side of projects, include a feasibility studies (FS) and cost benefit analysis (CBA). While the PCM is widely applied, with the feasibility studies and cost-benefit analysis is not that case. It is common characteristics of the projects co- financed from EU funds and other donors from private investors, from central, local, or regional government budget and others. Furthermore, what is more concerning is the fact, that in the most cases is not used any other tool for assessing feasibility of a project. In this paper will be said more about some implications of (not)use of cost-benefit analysis, and some challenges that are stakeholders faced while they are preparing cost benefit analysis, both at the national level, and on regional/local level.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA