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undergraduate thesis
Obračun amortizacije u poduzeću Šestan-Busch d.o.o.
2020. urn:nbn:hr:137:218478
Hatlak, Dario
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Hatlak, D. (2020). Obračun amortizacije u poduzeću Šestan-Busch d.o.o. (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:218478

Hatlak, Dario. "Obračun amortizacije u poduzeću Šestan-Busch d.o.o.." Undergraduate thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:218478

Hatlak, Dario. "Obračun amortizacije u poduzeću Šestan-Busch d.o.o.." Undergraduate thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:218478

Hatlak, D. (2020). 'Obračun amortizacije u poduzeću Šestan-Busch d.o.o.', Undergraduate thesis, University of Pula, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:137:218478

Hatlak D. Obračun amortizacije u poduzeću Šestan-Busch d.o.o. [Undergraduate thesis]. Pula: University of Pula; 2020 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:137:218478

D. Hatlak, "Obračun amortizacije u poduzeću Šestan-Busch d.o.o.", Undergraduate thesis, University of Pula, Pula, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:137:218478

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Metadata
TitleObračun amortizacije u poduzeću Šestan-Busch d.o.o.
Title (english)Amortization Models in the Company Šestan-Busch d.o.o.
AuthorDario Hatlak
MentorTicijan Peruško (mentor)
Committee memberKsenija Černe (predsjednik povjerenstva)
Committee memberTicijan Peruško (član povjerenstva)
Committee memberRobert Zenzerović (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
Finance
Abstract
Amortizacija je knjigovodstvena tehnika koja koristi snižavanje knjigovodstvene vrijednosti dugotrajne imovine kroz određeno vremensko razdoblje. To je trošak nadoknade nabavne vrijednosti nematerijalne i materijalne imovine koja se zbog svog dugotrajnog vijeka uporabe ne može pri nabavi izravno knjižiti na račun troška razdoblja. Obračun amortizacije se provodi na dugotrajnoj nematerijalnoj i materijalnoj imovini poduzeća. Metode amortizacije dijele se na vremenske i funkcionalne zavisno o tome da li se baziraju na vremenu korištenja dugotrajne imovine ili stvaranju učinaka . Cilj ovog završnog rada je obraditi dugotrajnu imovinu i prikazati primjenu metode amortizacije na odabranom poduzeću.
Abstract (english)
Amortization is an accounting technique that uses reducing of book values of fixed assets through defined time period. This is the cost of reimbursement of the cost of intangible and tangible assets which, due to their long useful life, cannot be booked directly to the cost of the period. Amortization is calculated on the long-term intangible and tangible assets of the company. Methodes of amortization are devided into functional and time methodes of amortization depending on whether they are based on the time of use of fixed assets or the creation of effects. The aim of this final work is to process fixed assets and show the application of the amortization method on the selected company.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:218478
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: Management and Entrepreneurship
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
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Created on2022-03-25 09:18:33