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master's thesis
Gospodarska djelatnost u sustavu proračuna
2020. urn:nbn:hr:137:545617
Hudak, Petra
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

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Hudak, P. (2020). Gospodarska djelatnost u sustavu proračuna (Master's thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:545617

Hudak, Petra. "Gospodarska djelatnost u sustavu proračuna." Master's thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:545617

Hudak, Petra. "Gospodarska djelatnost u sustavu proračuna." Master's thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:545617

Hudak, P. (2020). 'Gospodarska djelatnost u sustavu proračuna', Master's thesis, University of Pula, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:137:545617

Hudak P. Gospodarska djelatnost u sustavu proračuna [Master's thesis]. Pula: University of Pula; 2020 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:137:545617

P. Hudak, "Gospodarska djelatnost u sustavu proračuna", Master's thesis, University of Pula, Pula, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:137:545617

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Metadata
TitleGospodarska djelatnost u sustavu proračuna
Title (english)Economic activity in the budget system
AuthorPetra Hudak
MentorLorena Mošnja Škare (mentor)
Committee memberKsenija Černe (predsjednik povjerenstva)
Committee memberLorena Mošnja Škare (član povjerenstva)
Committee memberRobert Zenzerović (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2020-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Proračunskim korisnicima smatraju se državna tijela, ustanove, vijeća manjinske samouprave, proračunski fondovi i mjesna samouprava čiji se rashodi za obavljanje temeljnih djelatnosti osiguravaju u proračunu. Uz osnovnu djelatnost proračunski korisnici, sukladno zakonskim propisima, mogu obavljati i neke poslove na tržištu i temeljem toga ostvarivati vlastite prihode. Neki od osnovnih motiva za obavljanje dodatne, odnosno gospodarske djelatnosti mogu biti nedostatak novčanih sredstava iz proračuna, promocija djelatnosti i/ili pružanje raznih usluga. Vlastitom, odnosno gospodarskom, djelatnosti obavlja se poslovanje na tržištu koje se nefinancira iz proračuna, što bi značilo da je proračun, odnosno proračunski korisnik sam organizirao posao i za njegovo izvršavanje ne upotrebljava proračunska sredstva. Neka od prednosti kod obavljanja gospodarske djelatnosti u sustavu proračuna može biti što proračunski korisnici ne ovise samo o sredstvima iz proračuna već imaju i mogućnost za prikupljanje vlastitih resursa, kojima mogu raspolagati i postizati veće ciljeve. Anketnim istraživanjem dolazi se do saznanja kako većina proračuna/proračunskih korisnika obavlja gospodarsku djelatnost, te su u većoj mjeri upoznata s računovodstvenim obuhvatom. Primaran cilj obavljanja gospodarske djelatnosti nije nedostatak novčanih sredstava iz proračuna, već mogućnost pružanja raznih usluga.
Abstract (english)
Budget users are considered to be state bodies, institutions, minority self-government councils, budget funds and local self-government whose expenditures for the performance of basic activities are provided in the budget. In addition to the main activity, budget users, in accordance with legal regulations, can also perform some tasks on the market and on that basis generate their own revenues. Some of the basic motives for performing additional or economic activity may be the lack of funds from the budget, promotion of activities and / or provision of various services. Own, ie economic, activity is performed on the market that is not financed from the budget, which would mean that the budget, ie the budget user organized the work himself and does not use budget funds for its execution. Some of the advantages of performing economic, market activity in the budget system may be that budget users do not depend only on budget funds, but also have the opportunity to collect their own resources, which they can use and achieve greater goals. The survey reveals that most budget / budget users perform economic activity, and are more familiar with accounting coverage. The primary goal of performing economic activities is not the lack of funds from the budget, but the ability to provide various services.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:545617
Study programmeTitle: 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 resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-02-21 16:07:17