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undergraduate thesis
Organizacija računovodstvenog sustava u poslovnom subjektu Gastro - tim d.o.o.
2017. urn:nbn:hr:137:635605
Tominić, Sendi
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Tominić, S. (2017). Organizacija računovodstvenog sustava u poslovnom subjektu Gastro - tim d.o.o. (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:635605

Tominić, Sendi. "Organizacija računovodstvenog sustava u poslovnom subjektu Gastro - tim d.o.o.." Undergraduate thesis, University of Pula, 2017. https://urn.nsk.hr/urn:nbn:hr:137:635605

Tominić, Sendi. "Organizacija računovodstvenog sustava u poslovnom subjektu Gastro - tim d.o.o.." Undergraduate thesis, University of Pula, 2017. https://urn.nsk.hr/urn:nbn:hr:137:635605

Tominić, S. (2017). 'Organizacija računovodstvenog sustava u poslovnom subjektu Gastro - tim d.o.o.', Undergraduate thesis, University of Pula, accessed 25 November 2024, https://urn.nsk.hr/urn:nbn:hr:137:635605

Tominić S. Organizacija računovodstvenog sustava u poslovnom subjektu Gastro - tim d.o.o. [Undergraduate thesis]. Pula: University of Pula; 2017 [cited 2024 November 25] Available at: https://urn.nsk.hr/urn:nbn:hr:137:635605

S. Tominić, "Organizacija računovodstvenog sustava u poslovnom subjektu Gastro - tim d.o.o.", Undergraduate thesis, University of Pula, Pula, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:137:635605

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Metadata
TitleOrganizacija računovodstvenog sustava u poslovnom subjektu Gastro - tim d.o.o.
Title (english)Organization of the accounting system in the business entity Gastro - tim d.o.o.
AuthorSendi Tominić
MentorKsenija Černe (mentor)
Committee memberRobert Zenzerović (predsjednik povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
Committee memberTicijan Peruško (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2017-02-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Računovodstvo predstavlja jedno od najsnažnijih i najopsežnijih područja ekonomije. Računovodstvo je zaokruženi sustav evidencije u kojem se na poseban način planiraju, evidentiraju, kontroliraju i analiziraju stanja i kretanja sredstva i poslova, i s tim u vezi sastavljaju računovodstvene informacije. Zadatak računovodstva je pružiti kvalitetne informacije rukovoditeljima za donošenje poslovnih odluka. Veličina i djelatnost svakog poslovnog subjekta presudno utječu na sadržaj, odnosno strukturu računovodstva. Struktura računovodstva uvjetovana je računovodstvenim konceptom koji se razvijao od tradicionalnog do suvremenog koncepta računovodstva. Sastavni dijelovi tradicionalne strukture računovodstva jesu računovodstveno planiranje, knjigovodstvo, računovodstvena kontrola, računovodstvena analiza te računovodstveno informiranje. Globalizacija svjetske ekonomije i brz razvoj informatičke tehnologije doveli su do zaokreta tradicionalnog prema suvremenom konceptu računovodstva. Suvremeni koncept računoovdstva polazi od potreba korisnika informacija, a sastoji se od financijskog računovodstva, računovodstva troškova i upravljačkog računovodstva. Poslovni subjekt Gastro – tim d.o.o. vodi se po konceptu suvremenog računovodstva. U financijskom računovodstvu prate se svi nastali poslovni događaji, koji se evidentiraju u poslovne knjige na temelju kojih se sastavljaju financijski izvještaji. Računovodstvo troškova pruža informacije o troškovima, te se u poslovnom subjektu Gastro – tim d.o.o. vrši obračun troškova po radnom nalogu. Upravljačko računovodstvo usmjereno je na planiranje i kontrolu budućeg poslovanja, na osnovu financijskih informacija.
Abstract (english)
Accounting represents one of the strongest and widest economy fields. Accounting is a circular recording system which, in a particular way, plans, records, controls and analyses current states and movements of means and jobs, and, consequently, compile accounting information. The accountant’s job is to provide managers with quality information necessary to make business decisions. The size and activity of each business entity irrevocably influence the content, that is, the structure of accounting. The structure of accounting is conditioned by an accounting concept which has developed from the traditional to the modern accounting concept. Constituent parts of the traditional structure of accounting are planning, accounting, control, analysis and information. Globalization of the world economy and the fast development of information technology have influenced a turn from the traditional towards the modern concept of accounting. The modern concept of accounting focuses on the needs of the information user, and it consists of financial accounting, cost accounting and management accounting. The business entity Gastro-tim, LLC is organized according to the modern accounting concept. Financial accounting monitors all new business’ events which are recorded in the ledgers and, consequently, financial reports are being compiled. Cost accounting provides information pertaining to costs, and in the business entity Gastro-tim, LLC, costs are calculated on the basis of work orders. Management accounting is focused on planning and control of future business decisions on the basis of the financial information.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:635605
Study programmeTitle: Business Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics
Course: Finance
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2018-02-14 13:53:06