Title Računovodstvo kratkotrajne imovine u poduzeću Podravka d.d. Title (english) Accounting current assets of joint stock company Podravka Author Angela Nikolić Mentor Ticijan Peruško (mentor)Committee member Robert Zenzerović (predsjednik povjerenstva)Committee member Ticijan Peruško (član povjerenstva)Committee member Ksenija Černe (član povjerenstva)Granter University of Pula Defense date and country 2020-09-24, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Imovina je resurs koji nosi određenu ekonomsku korist vlasniku ili korisniku iste. Prema pojavnom obliku dijelimo ju na novac, materijalne stvari i potraživanja i ostala prava, na plaćene troškove budućeg razdoblja i aktivna vremenska razgraničenja. Također imovina se dijeli na dugotrajnu i kratkotrajnu što ovisi o njenom pojavnom obliku te načinu korištenja u poslovanju. Kada govorimo o dugotrajnoj imovini, obuhvaća se imovina koja ima rok korištenja duži od jedne godine i kojoj njen pojavni oblik ostaje isti u više poslovnih procesa. Kada pak govorimo o kratkotrajnoj imovini, obuhvaća se imovina za koju će biti utrošena u jednom proizvodnom procesu te ima rok do godine dana. Kratkotrajna imovina podrazumijeva zalihe, potraživanja, financijsku imovinu te novac u banci i blagajni.
U radu je prikazano je računovodstvo kratkotrajne imovine poduzeća Podravka d.d.. Prikazana je kratkotrajna imovina poduzeća te usvojene računovodstvene politike za kratkotrajnu imovinu i struktura kratkotrajne imovine. Poduzeće Podravka d.d. jedno je od najjačih poduzeća na ovim prostorima u prehrambenoj industriji te se proširila na razna tržišta odnosno na tržište Republike Hrvatske i tržište jugoistočne Europe, iako njene proizvode možemo pronaći svugdje u svijetu. Što se tiče računovodstvene politike poduzeće koristi Međunarodne standarde financijskog izvještavanja. Struktura kratkotrajne imovine obuhvaćena je kroz dvije promatrane godine. U obje godine najveći udio imala su potraživanja od kupaca i ostala potraživanja s udjelom većim od 50%. Također u obje godine najniži udio imala je financijska imovina po fer vrijednosti kroz dobit ili gubitak i to u udjelu nižem od 0,03%.
Abstract (english) An asset is a resource that brings a certain economic benefit to its owner or user. According to its appearance, we divide it into money, material things and receivables and other rights, paid expenses for the future period and accrued expenses. Also, assets are divided into long-term and short-term, which depends on its appearance and the way it is used in business. When we talk about fixed assets, we include assets that have a useful life of more than one year and whose appearance remains the same in several business processes. When we talk about current assets, it includes assets that will be spent in one production process and has a period of up to one year. Current assets include inventories, receivables, financial assets and cash at bank and in hand.
The paper presents the accounting of current assets of the company Podravka d.d. The short-term assets of the company and the adopted accounting policies for current assets and the structure of current assets are presented. Podravka d.d. is one of the strongest companies in this area in the food industry and has expanded to various markets, ie the market of the Republic of Croatia and the market of Southeast Europe, although its products can be found everywhere in the world. Regarding accounting policy, the company uses International Financial Reporting Standards. The structure of current assets is included in the two observed years. In both years, trade receivables and other receivables with a share of more than 50% had the largest share. Also in both years, the lowest share was held by financial assets at fair value through profit or loss, on a share lower than 0.03%.
Keywords
računovodstvo
kratkotrajna imovina
Podravka d.d.
Keywords (english)
accounting
current assets
Podravka d.d.
Language croatian URN:NBN urn:nbn:hr:137:673328 Study programme Title: 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 Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2022-03-24 10:41:49
