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professional thesis
Usporedba financijske aktivnosti kulturnih ustanova grada Vinkovaca
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2020. urn:nbn:hr:145:808382
Liščić Drmić, Marija
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

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Liščić Drmić, M. (2020). Usporedba financijske aktivnosti kulturnih ustanova grada Vinkovaca (Professional thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:808382

Liščić Drmić, Marija. "Usporedba financijske aktivnosti kulturnih ustanova grada Vinkovaca." Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:808382

Liščić Drmić, Marija. "Usporedba financijske aktivnosti kulturnih ustanova grada Vinkovaca." Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:808382

Liščić Drmić, M. (2020). 'Usporedba financijske aktivnosti kulturnih ustanova grada Vinkovaca', Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 14 March 2025, https://urn.nsk.hr/urn:nbn:hr:145:808382

Liščić Drmić M. Usporedba financijske aktivnosti kulturnih ustanova grada Vinkovaca [Professional thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2025 March 14] Available at: https://urn.nsk.hr/urn:nbn:hr:145:808382

M. Liščić Drmić, "Usporedba financijske aktivnosti kulturnih ustanova grada Vinkovaca", Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:808382

Metadata
TitleUsporedba financijske aktivnosti kulturnih ustanova grada Vinkovaca
Title (english)Comparison of financial activities of cultural institutions of the city of Vinkovci
AuthorMarija Liščić Drmić
MentorJosipa Mijoč (mentor)
Committee memberMartina Briš Alić (predsjednik povjerenstva)
Committee memberJosipa Mijoč (član povjerenstva)
Committee memberMarina Stanić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2020-02-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Kreiranje kulturnog sadržaja (ponude) kao i poticanje posjećivanja kulturnih aktivnosti (potražnja) jedna je od zadaća kulturnih ustanova, a jačanje i očuvanje financijskih kapaciteta kulturnih ustanova izazov je javne i lokalne samouprave. U financijskoj analizi ne postoje autonomni ciljevi nego su oni opredijeljeni pojedinačnim zahtjevima korisnika i ostalih interesenata rezultata analize. Sukladno navedenom, financijska analiza može se klasificirati po različitim kriterijima kao što su... More korisnici, tematika analize, vrijeme analiziranja, način provođenja analize, vrsta analiziranja i slično. Problem istraživanja rada ogleda se u utvrđivanju obilježja računovodstvenog praćenja rashoda poslovanja proračunskih korisnika. Za poslovni slučaj empirijskog dijela rada odabrane su tri kulturne ustanove grada Vinkovaca čije se poslovanje promatra i analizira. Cilj rada istražiti je stupanj financijske ovisnosti proračunskih korisnika kulturnih ustanova grada Vinkovaca o različitim proračunskim sredstvima te utvrđivanje ovisnosti financiranja iz proračuna jedinice lokalne samouprave. Metoda analize i sinteze je korištena u radu, gdje se od općih činjenica njihovim dijeljenjem i razlaganjem došlo do pojedinačnih zaključaka. U analizi bilanci korištena je metoda komparacije ili usporedbe poslovnih rezultata za posljednje četiri proračunske godine (2015.- 2018.) grada Vinkovaca. Deskriptivnom metodom ispitan je stupanj povezanosti kulturnih ustanova s proračunskim sredstvima grada Vinkovaca. U zaključnom dijelu rada objedinjeni su rezultati istraživanja i predstavljene su preporuke osnivaču i vlasniku kulturnih ustanova. Less
Abstract (english)
Creating cultural content (supply) as well as encouraging visiting cultural activities (demand) is one of the tasks of cultural institutions, and strengthening and preserving the financial capacities of cultural institutions is a challenge for public and local self-government. Financial analysis has no autonomous goals, but they are determined by the interest of analysist and users of it's results. Accordingly, financial analysis can be classified according to different criteria like ... More users, subject of analysis, time of observation, method of analysis and etc. The problem of research is to determine the characteristics of accounting monitoring of operating expenses of budget users and to analyze the dependence of financing from the budget of local self-governments. For the purpose of drafting this work, cultural institutions of the city of Vinkovci have been selected, whose business will be observed and analyzed below. The method of analysis and synthesis was used in the paper where from general facts through their separation and decisive conclusions certain individual conclusions were reached. Particularly in the balance sheet analysis the method of comparing or comparation of business results in the last four fiscal years (2015-2018) was used. In the end a descriptive method was used to indicate the degree of connection of cultural institutions with the budget of the city Vinkovci. In the conclusion of the paper, the results of the research were combined and recommendations were presented to the founder and owner of cultural institutions. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:808382
Study programmeTitle: Postgraduate Specialist Studies Accounting, Auditing and Analysis
Study programme type: university
Study level: postgraduate specialist
Academic / professional title: Sveučilišni specijalist/specijalistica računovodstva, revizije i analize (Sveučilišni specijalist/specijalistica računovodstva, revizije i analize)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-05-14 06:55:31
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