Title Računovodstveni obuhvat ugostiteljske djelatnosti
Title (english) Accounting of catering business
Author Zorana Moravac
Mentor Ksenija Černe (mentor)
Committee member Robert Zenzerović (predsjednik povjerenstva)
Committee member Ksenija Černe (član povjerenstva)
Committee member Ticijan Peruško (član povjerenstva)
Granter University of Pula (Faculty of economics and tourism "Dr. Mijo Mirković") Pula
Defense date and country 2024-09-20, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics Accounting
Abstract Ovaj knjigovodstveni rad bavi se detaljnom analizom knjigovodstvenog obuhvata ugostiteljskih objekata, istraživajući specifičnosti knjigovodstvenih procesa u sektoru ugostiteljstva, koji je sastavni dio turističke industrije. Ugostiteljstvo, kao ključna uslužna djelatnost, ima značajan utjecaj na ekonomiju, posebno u zemljama koje se oslanjaju na turizam. Rad se fokusira na praktične aspekte vođenja knjigovodstva, uključujući upravljanje troškovima, zalihe, obračun poreza i fiskalizaciju, s ciljem optimizacije poslovanja i povećanja profitabilnosti ugostiteljskih objekata. Uvodni dio rada pruža pregled osnovnim pojmova i definicija vezanih za ugostiteljsku djelatnost, naglašavajući njen značaj u suvremenoj ekonomiji. Sljedeća poglavlja detaljno razmatraju različite aspekte knjigovodstva, kao i specifične obveze u Republici Hrvatskoj. Posebna pažnja posvećena je fiskalizaciji, koja je uvođenjem u zakonodavni okvir značajno utjecala na transparentnost poslovanja u ugostiteljstvu. U zaključnom dijelu rada naglašena je važnost integriranog pristupa u vođenju knjigovodstva, koji uključuje primjenu suvremenih tehnologija, kontinuiranu edukaciju kadrova i prilagodljivost promjenjivim tržišnim uvjetima. Rad pokazuje da je pravilno vođenje knjigovodstva neophodan preduvjet za dugoročni uspjeh i održivost ugostiteljskih objekata, omogućavajući im da efikasno odgovore na izazove tržišta i zadrže konkurentnost.
Abstract (english) This accounting paper deals with a detailed analysis of the accounting scope of hospitality facilities, exploring the specificities of accounting processes in the hospitality sector, which is an integral part of the tourism industry. Hospitality, as a key service activity, has a significant impact on the economy, especially in countries that rely on tourism. The paper focuses on the practical aspects of accounting management, including cost management, inventory, tax calculation, and fiscalization, with the aim of optimizing operations and increasing the profitability of hospitality facilities. The introductory part of the paper provides an overview of basic concepts and definitions related to hospitality activities, emphasizing its importance in the modern economy. The following chapters examine various aspects of accounting as well as specific obligations in the Republic of Croatia. Special attention is given to fiscalization, which, through its introduction into the legislative framework, has significantly impacted transparency in hospitality operations. The concluding section of the paper highlights the importance of an integrated approach to accounting management, which includes the application of modern technologies, continuous staff education, and adaptability to changing market conditions. The paper shows that proper accounting management is a necessary prerequisite for the long-term success and sustainability of hospitality facilities, enabling them to effectively respond to market challenges and maintain competitiveness.
Keywords
knjigovodstvo
ugostiteljski objekti
fiskalizacija
porezi
troškovi
zalihe
optimizacija poslovanja
profitabilnost
edukacija
Keywords (english)
accounting
hospitality facilities
fiscalization
taxes
costs
inventory
business optimization
profitability
education
Language croatian
URN:NBN urn:nbn:hr:137:372326
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 2024-10-04 11:48:09