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undergraduate thesis
Kratkotrajna imovina
2020. urn:nbn:hr:137:041537
Drkulec, Barbara
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Drkulec, B. (2020). Kratkotrajna imovina (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:041537

Drkulec, Barbara. "Kratkotrajna imovina." Undergraduate thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:041537

Drkulec, Barbara. "Kratkotrajna imovina." Undergraduate thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:041537

Drkulec, B. (2020). 'Kratkotrajna imovina', Undergraduate thesis, University of Pula, accessed 08 April 2024, https://urn.nsk.hr/urn:nbn:hr:137:041537

Drkulec B. Kratkotrajna imovina [Undergraduate thesis]. Pula: University of Pula; 2020 [cited 2024 April 08] Available at: https://urn.nsk.hr/urn:nbn:hr:137:041537

B. Drkulec, "Kratkotrajna imovina", Undergraduate thesis, University of Pula, Pula, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:137:041537

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Metadata
TitleKratkotrajna imovina
Title (english)Current Assets
AuthorBarbara Drkulec
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 country2020-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Kako bi neko poduzeće moglo neometano obavljati svoju djelatnost potrebna mu je imovina. Kroz ovaj rad detaljnije je objašnjena kratkotrajna imovina čiji je rok do godine dana, odnosno jedan proizvodni ciklus, što znači da ta imovina mora biti utrošena unutar te jedne godine. Kako bi se neka imovina mogla svrstati u kratkotrajnu imovinu mora ispunjavati uvijete koji su određeni Hrvatskim standardima financijskog izvještavanja. Prema tim standardima kratkotrajna imovina je primarno namijenjena za trgovanje, očekuje se da će biti utrošena u redovitom poslovanju te se njena realizacija očekuje unutar 12 mjeseci. Razlikujemo četiri oblika u kojima se kratkotrajna imovina može pojaviti, a to su: potraživanja, zalihe, financijska imovina te novac u banci i blagajni. Kroz rad detaljnije je pojašnjen sam pojam kratkotrajne imovine, njezini pojavni oblici te pojedini oblici koji se dodatno razlikuju unutar svakog pojavnog oblika kratkotrajne imovine.
Abstract (english)
In order for a company to be able to carry out its activities without hindrance, it needs assets. This paper explains in more detail short-term assets with a term of up to one year, ie one production cycle, which means that these assets must be spent within that one year. In order for an asset to be classified as a current asset, it must meet the requirements set out in Croatian Financial Reporting Standards. According to these standards, current assets are primarily intended for trading, they are expected to be spent in regular operations and their realization is expected within 12 months. We distinguish four forms in which current assets can occur, and these are: receivables, inventories, financial assets, and money in the bank and treasury. The paper explains in more detail the very concept of current assets, its manifestations and individual forms that additionally differ within each manifestation of current assets.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:041537
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 on2022-02-22 16:14:39