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undergraduate thesis
Računovodstveno praćenje potraživanja na primjeru poslovnog subjekta P.O.P. d.o.o.
2019. urn:nbn:hr:137:162676
Čizik, Nikola
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Čizik, N. (2019). Računovodstveno praćenje potraživanja na primjeru poslovnog subjekta P.O.P. d.o.o. (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:162676

Čizik, Nikola. "Računovodstveno praćenje potraživanja na primjeru poslovnog subjekta P.O.P. d.o.o.." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:162676

Čizik, Nikola. "Računovodstveno praćenje potraživanja na primjeru poslovnog subjekta P.O.P. d.o.o.." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:162676

Čizik, N. (2019). 'Računovodstveno praćenje potraživanja na primjeru poslovnog subjekta P.O.P. d.o.o.', Undergraduate thesis, University of Pula, accessed 28 May 2023, https://urn.nsk.hr/urn:nbn:hr:137:162676

Čizik N. Računovodstveno praćenje potraživanja na primjeru poslovnog subjekta P.O.P. d.o.o. [Undergraduate thesis]. Pula: University of Pula; 2019 [cited 2023 May 28] Available at: https://urn.nsk.hr/urn:nbn:hr:137:162676

N. Čizik, "Računovodstveno praćenje potraživanja na primjeru poslovnog subjekta P.O.P. d.o.o.", Undergraduate thesis, University of Pula, Pula, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:137:162676

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Metadata
TitleRačunovodstveno praćenje potraživanja na primjeru poslovnog subjekta P.O.P. d.o.o.
Title (english)Accountant fees in the example of a company P.O.P. d.o.o.
AuthorNikola Čizik
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 country2019-07-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Imovinu čine pokretna i nepokretna dobra i/ili prava vlasništva koja se koriste u poslovanju poduzeća. Upotrebom imovine, poduzeće očekuje buduću ekonomsku korist, no u isto se vrijeme ta imovina i troši. Imovina prema svom vijeku trajanja može biti dugotrajna, gdje je vijek korištenja dulji od godine dana, i kratkotrajna imovina, čiji je očekivani vijek trajanja do jedne godine. Prema prirodi imovina se dijeli na materijalnu i nematerijalnu. Neke od pozicija koje čine materijalnu imovinu su: građevinski objekti, zemljišta, oprema i transportna imovina. Nematerijalnu imovinu poduzeće koristi prilikom proizvodnje ili isporuke roba i usluga, a čine ju ulaganja u prava, izdaci za razvoj, financijska imovina, potraživanja i odgođena porezna imovina. Potraživanja su dio financijske imovine od koje se očekuje buduća novčana korist. S obzirom na rok naplate, dijelimo ih na dugotrajna potraživanja preko godine dana i kratkotrajna do godine dana. Dugotrajna potraživanja čine potraživanja prema povezanim društvima, prodaje na dugoročni kredit, sporna i rizična potraživanja te otpisana potraživanja. Kratkotrajna potraživanja čine potraživanja od kupaca, od zaposlenika, potraživanja prema državi te sporna i rizična potraživanja. Potraživanja imaju izravan učinak na akumuliranje prihoda - svakom je poslovnog subjektu u interesu da su njegova potraživanja realna i naplativa. U protivnom se mora pristupiti vrijednosnom usklađenju potraživanja.
Abstract (english)
Assets are made of movable and immovable property or/and ownership rights of legal entity. By using these assets, the company expects future economic benefits, with assets being spent at the same time. Depending on their life span, assets can be long-term and short-term. Long-term assets have a lifetime longer than a year, while short-term assets have a lifetime of up to one year. Depending on the nature, assets can be divided into tangible and intangible. The term "tangible assets" includes building lands, buildings, equipment and transport assets. Companies use intangible assets while manufacturing and delivering goods and services; intangible assets include rights investment, development expenditure, financial assets, receivables and postponed tax assets. Receivables are a part of financial assets, which is expected to be financially useful in the future. Depending on the deadline, receivables can be long-term, in which the payment is allowed after one year, and short-term, where payment must be completed within one year. Long-term receivables include related undertaking, sales in long-term debt, doubtful debts, credit risks and write-offs. Short-term receivables include accounts receivables, claims from employees and state, as well as doubtful debts and credit risks. Receivables directly impact revenue accumulation. Every legal entity finds it important to have realistic and payable claims, otherwise they must be revaluated.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:162676
Study programmeTitle: Business Economics; Finance, Economics, Financial Management, Management and Entrepreneurship, Marketing Management, Business Informatics, Tourism; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics, Financial Management, Informatics Management
Course: Financial Management
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
Terms of useLicence In copyright icon
Created on2021-01-08 10:35:32