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Activity-Based Costing has been developed as a possible alternative and a practical solution to overcoming deficiencies in existing traditional cost accounting systems that can significantly affect product valuation and pricing. Throughput Accounting is a simplified management accounting approach that provides managers with support in decision-making concerning the improvement of the company’s profitability. It is a relatively new approach that identifies constraints and limitations that prevent the company from achieving its goals and focuses on simple measures that direct the functioning of key areas towards achieving organizational goals. While Throughput Accounting is a profit-focused cost accounting method designed for short-term decision making, the ABC method focuses on cost management and is used in making long-term decisions, which is why it is widely used in the business world. A comparative analysis provides a detailed overview of these two contemporary cost accounting methods, both developed in the 1980s. This is achieved by looking into their characteristics, concepts, differences, specificities, and adequacy. Another aim of the work is to highlight and examine the possibilities and benefits of their mutual application.

Since its accession to the European Union, Croatia has witnessed a strong increase in economic migration. The outflow of the working- active population is primarily caused by high unemployment rate compared to the European Union average, but low wages are also significant factor. Wages in Croatia are lower when compared both to the European Union average and to the average of Central and Eastern European countries. Although in all social research, including the economic ones as well, Central and Eastern European countries are often viewed as one, homogeneous whole, there are many differences between them in various areas of human activity. Wage disparities are just one of them. The labor market is a very complex issue and there is a lot of discussion concerning economic policies that should respond to the challenges in this market. As one of the very important factors in the labor market, labor market institutions are recently mentioned. Their influence on labor market is the subject of many scientific research in developed economies. They are usually referred to as collective organizations such as trade unions, legislative frameworks of public policies, and more delicate factors such as employer-employee relations that all together affect wage and employment determination. Given that all these factors exist and act in today's labor markets, it is obvious that most of the population supports them and considers them as a positive and influential factor. Motivated by the above- mentioned Croatian economic situation, we decided to investigate this claim. In this paper we use panel regressions to determine whether labor market institutions, such as mentioned syndical power, rigidity of legislations and employer- employee relations play important role for wage determination and wage disparities in Central and Eastern European countries. We also use a set of control variables such as inflation, productivity differentials, tax burden, stage of economic cycle and labor market activity. Key contribution of this paper is that it represents the first analysis of the effects of institutional labor market factors on wage disparities in this region.

One of the key elements in every economy is the pension system. It is well known that the Croatian pension system is somewhat “stretched” with the ratio between the number of employed people and that of retired ones being unfavourable in long term. However, this paper is not focused on the demographic indicators but on the way that pension funds operate, which were established in 2002 within the pension reform that was supposed to solve this problem. To be exact, this paper is focused on the significant operating segment of the current pension funds – the fees that are charged to its contributors, as well as the operating costs they encounter in their operations. The forms of fees, that the pension funds charge, are very diverse. There are fixed commission, fees on contributions, fees on assets, fees on return, switching fee, and exit fee among others. The question is whether the stronger competition among the funds influence the level and number of these fees. Furthermore, this paper explores the validity of these fees considering the level of operating costs obtained by the pension funds. The pension fund management companies have expenses for running the fund such as transaction expenses, agent sales and marketing expenses as well as expenses made by company itself such as material expenses, personnel expenses, amortisation, and reservations. By putting the charged fees and the operating costs of the pension funds, expressed as a percentage of the overall assets under management, in a ratio, one can get an interesting indicator for analysis. Since the goal of this paper is to analyse the mentioned segment of pension funds operations in the international context, it was very important to select the pension funds of those countries that are similar to Croatia from the geographical, economic, and socioeconomic point of view. Therefore, the main data source for this paper are the databases on pension funds made by the Organisation for Economic Co- operation and Development (OECD), as well as the databases and annual reports of the Croatian Financial Services Supervisory Agency (HANFA). Beside these, other useful sources were the European Insurance and Occupational Pensions Authority (EIOPA), Eurostat and Croatian National Bank (HNB). Therefore, one of the methods applied will be a thorough statistical analysis, while the detailed analysis of current situation in different European countries will be carried out by using comparative and descriptive methods. When the results of the analysis covering the period between 2010 and 2014 are observed, it is obvious that the Croatian pension funds management companies are spending relatively small amounts (0, 56% of the assets value) for fund management compared to other countries. When put into the context of relatively high returns that Croatian funds achieved, it could be concluded that they operate successfully and bring value to its contributors with charging relatively small fees.

Cilj poslovanja svakog poduzeća njegov je rast i ostvarenje dobitka. Činjenica je kako navedeni cilj nije ostvariv svakom poduzeću, i razlozi tome su različiti, s tim da ekonomska kriza nije uzrok propadanja već je istom okidač. Uzroci pak problema nastaju unutar samog poduzeća, odnosno nedostatka kontinuiranog praćenja i pravodobnih reakcija koje bi ublažile, ako ne i spriječile razvoj daljnjih problema. Tek kada je ugrožen sam opstanak, uprave poduzeća počinju shvaćati važnost primjene metoda i instrumenata ranog upozorenja na problem u poslovanju. Naime, što se ranije otkrije problem u poslovanju to je veća lepeza rješenja istog. Također, ranijim otkrivanjem uzroka slabljenja poslovanja smanjuje se potreba za drastičnim mjerama preokreta. No, postavlja se pitanje: tko i kako može prepoznati problem u poslovanju? S obzirom da ne postoji jednoznačni odgovor na isto, ovaj rad ima za cilj pobliže ukazati kako je jedna od ključnih osoba u pravovremenom prepoznavanju problema poslovanja upravo i svaki računovođa čija je važnost i uloga u istom poprilično zanemarena. Temeljni cilj rada istražiti je te u konačnici dokazati kako na osnovu unutarnjih čimbenika (financijski pokazatelji, računovodstvene politike poduzeća, tehnologija i zaposlenici) poslovanja poduzeća računovodstveni djelatnici mogu procijeniti trenutno poslovanje odnosno poslovanje u sljedećim razdobljima – do godinu dana i do čak sljedećih pet godina. Metodologija koja se primjenjuje u radu slijedi dvije osnovne procedure, gdje je prva od njih izučavanje srodnih studija, a potom i provođenje istraživanja. Korištena je deskriptivna statistička metoda, kojom se prezentira percepcija računovođa o poslovanju poduzeća, kao i anketno istraživanje kojim se određuju unutarnji čimbenici na percepciju računovođa o utjecaju na slabljenje/rast poslovanja. Poticaj i temelj pisanju rada uvelike jest i izmjena Zakona o računovodstvu (NN 78/2015. i 134/2015.) koji je uz brojne nove odredbe, donio i onu o uvođenju licenciranja računovođa te će stupanjem na snagu 1. siječnja 2018. godine uvesti red i ozbiljnost u rad navedene struke. U prethodno navedenom kontekstu, radom se želi doprinijeti i razvoju programa edukacije za Ovlaštene računovođe te istaknuti i naglasiti sve važnija uloga računovodstvenih djelatnika u poslovanju poduzeća.

Glavna svrha ovog rada jest utvrditi povezanost igara i učenja u nastavi, odnosno postoji li uopće i na koji je način iskoristiva? Koliko je vjerojatno da studenti igrajući se stječu nova znanja, odnosno istovremeno uče? Navedena, kao i brojna druga pitanja svoj odgovor dobit će u cjelovitom radu na temu primjene simulacijskih igara u nastavi računovodstva. Neosporiva je činjenica kako ljudi od najranije dobi uče isključivo kroz igru te se upravo na istu stavlja naglasak u odgoju djece, kao i u motiviranju osoba svih uzrasta, dobi, spola. Druga pak neosporiva činjenica jest kako je računovodstvo iznimno kompleksan proces, neshvatljiv i nerazumljiv studentu početniku. Stoga, ovim se radom pokušava povezati nešto tako kompleksno, studentima apstraktno poput računovodstva s onim što ih motivira i zabavlja, a to je igra (kroz praktični dio nastave). Na taj se način studenti jednostavnije susreću sa specifičnom računovodstvenom terminologijom, svladavaju osnovnu računovodstvenu jednadžbu, kao i brojne računovodstvene procese. Korištenjem različitih simulacijskih igara u obrazovanju, studentima se omogućava, oponašajući stvarni poslovni svijet, u kontroliranim uvjetima, kratkom vremenu, i što je najvažnije – bez neželjenih posljedica, doći do različitih iskustava i znanja koja će se, nedugo nakon studiranja, u stvarnosti od njih i očekivati. Primjena simulacijskih igara u obrazovanju dugotrajna je praksa i nastavna metoda u raznim svjetskim obrazovnim institucijama. Kao takva, pruža temelj i svrhu ovog rada kojem će primarni cilj biti ispitivanje stavova i povratnih reakcija studenata na korištenje simulacijskih igara u nastavi računovodstva, zatim utvrđivanje razlika u odnosu na klasično vođenu nastavu te u konačnici utjecaja simulacijskih igara na učinkovitost, s jedne strane studenata u vidu konačne ocjene, a s druge strane i samih predavača u uspješnom provođenju nastave. Anketnim istraživanjem ispitat će se stavovi i reakcije studenata visokoobrazovne institucije u Republici Hrvatskoj, dok će se pregled i analiza učinaka primjene simulacijskih igara u nastavi provesti korištenjem komparativne i deskriptivne metode. Rad ima za zadatak ukazati i na psihološki prisutan čimbenik, odnosno utjecaj igre – „igrajući se učim“ koji je nezamjenjiv adut i osnova kreiranja isključivo studentima prilagođene nastave – nadasve poučne, praktične i zanimljive.

After the spread of financial crisis to the entire global economy, there has been an increasing emphasis on ethics and morality in business. This emphasis is placed particularly on banks which are perceived as a major cause of the global crisis by the general public. Alongside with the growth of distrust in traditional banks, a form of banking, neglected until now, is becoming stronger. Although it is not easy to define it, ethical banking essentially rejects profitability as the sole objective of its existence. Ethical banks keep to the principles of economic sustainability, environmental responsibility, social inclusion, ethics and transparency and can rightly be regarded as a new approach on banking. This new approach has been present in Croatia since 2014 when the project of first Croatian ethical bank was started. As this trend is present in Europe for a much longer time, gaining importance especially after the crisis broke out, there has been a lot of research that is dedicated to this form of banking. In fact, some European studies have dealt with issues regarding the riskiness of such banking and its differences when compared to traditional banking. Therefore, the aim of this paper was to explore the experiences and the current state of ethical banking in Europe and to compare them with the current Croatian situation and perspective. This detailed review and analysis of European experiences was carried out by using comparative and descriptive methods. Apart from European experiences, the paper also aimed to examine and analyse the attitude of the wider Croatian public towards ethical banking and perspectives of its development in both Croatia and abroad. Analysis showed that, due to the financial illiteracy of the population and the bad reputation of traditional banks in Croatia, ethical banking is still not recognized as a new banking approach.

Derivativna financijska imovina poseban je oblik financijske imovine čija vrijednost ovisi o vrijednosti neke druge imovine, za koju se ne zahtijeva početno ulaganje te koja će se podmiriti u budućnosti. Upravo zbog takvih osobina ta financijska imovina ima i poseban računovodstveni postupa koji autori prikazuju u ovom članku.

U članku autori obrazlažu računovodstveno praćenje reklasifikacije financijske imovine prema zahtjevima MRS-a i MSFI-ja. Osim toga, u članku je opisano iskazivanje promjena fer vrijednosti te imovine u izvještaju o sveobuhvatnom dobitku čije sastavljanje zahtijeva izmijenjeni MRS 1. Budući da su zahtjevi računovodstvenih standarda u ovom dijelu prilično nerazumljivi i složeni, autori su brojnim primjerima pokazali učinke promjena (reklasifikacije) financijske imovine.