Title Financijsko planiranje u neprofitnom računovodstvu
Title (english) Financial planning in nonprofit accouting
Author Matija Kolak
Mentor Lorena Mošnja-Škare (mentor)
Committee member Robert Zenzerović (član povjerenstva)
Committee member Ksenija Černe (predsjednik povjerenstva)
Granter University of Pula (Faculty of economics and tourism "Dr. Mijo Mirković") Pula
Defense date and country 2021-10-27, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics Finance
Abstract Neprofitne organizaciju se po pitanju svih segmenata, razlikuju od ostalih organizacija. Prva i glavna stavka po kojoj se razlikuju od profitnih je ta da se one ne vode stjecanjem profita, već su njihovi ciljevi i misija okrenuti prema društvu. Ciljevi neprofitnih organizacija navedeni su u statutu same neprofitne organizacije. Postoje mnogi zakoni i odredbe kojima su utvrđena ograničenja i način na koji neprofitne organizacije moraju poslovati. Neki od tih odredbi i zakona odnose se na izradu samog financijskog plana organizacije te stavki koji on mora sadržavati, upravo je to temelj ovog rada. U ovom radu također je prikazano financijsko planiranje na primjeru, odnosno odabranoj neprofitnoj organizaciji, odnosno prikazano je kako se donose plan i program rada te kako se sastavlja financijski plan. Također, prikazano i objašnjeno je kako je odabrana neprofitna organizacija isplanirala svoj financijski plan, odnosno iz čega neprofitna organizacija prikuplja prihode a na koje stavke troši, tj. što čini rashode. Isto tako bitno je napomenuti da neprofitna organizacija svoje prihode mora isključivo koristiti za dobrobit same organizacije i društva. Neprofitne organizacije imaju veliku ulogu i značajan utjecaj na društvo, stoga je bitno da one svoj posao obavljaju kvalitetno, odnosno da prate i pokušavaju ispuniti svoju viziju i misiju kako bi život pojedinca odnosno društva unaprijedile. Jedan od ključnih elemenata neprofitne organizacije jest njezino financiranje, one se jednim dijelom financiraju iz proračuna, dok s druge strane prihode prikupljaju iz donacija, članarina itd. Na temelju toga se može zaključiti kako neprofitna organizacija jednim dijelom ovisi o nama, odnosno društvu u cjelini.
Abstract (english) The non-profit organization differs from the others in terms of all segments. The first and main item by which they differ from the profitable ones is that they are not guided by the acquisition of profits, but their goals and mission are directed towards society. The goals of non-profit organizations are listed in the statute of the non-profit organization itself. There are many laws and regulations that set limits and the way nonprofits must operate. Some of these directive and laws are related to the development of the financial plan of the organization and the items that it must contain, this is the basis of this paper. This paper also presents financial planning on an example, that is a selected non-profit organization; it shows how the work plan and program are adopted and how the financial plan is compiled. It is also shown and explained how the selected non-profit organization planned its financial plan that is, from which the nonprofit collects revenue and on which items they are spent, i.e., what constitutes expenditures. It is also important to note that a non-profit organization must use its income exclusively for the benefit of the organization and society itself. Non-profit organizations have a great role and significant impact on society, so it is important that they do their job well, and that they monitor and try to fulfill their vision and mission to improve the life of the individual and society. One of the key elements of a non-profit organization is its financing, they are partly financed from the budget, while on the other hand they collect revenue from donations, membership fees, etc. Based on this, it can be concluded that the non-profit organization also depends on us, or society in general.
Keywords
Financijsko planiranje
neprofitne organizacije
financijski plan
neprofitni sektor
Keywords (english)
Financial planning
non-profit organizations
financial plan
non-profit sector
Language croatian
URN:NBN urn:nbn:hr:137:733272
Study programme Title: Business Economics; Financial Management, Marketing Management, Management and Entrepreneurship,Tourism, Business Informatics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics, Informatics Management Course: Financial Management Study programme type: university Study level: graduate Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resource Text
File origin Born digital
Access conditions Open access
Terms of use
Created on 2021-10-27 18:48:42