prikaz prve stranice dokumenta Komparativna analiza poslovanja dobrovoljnih mirovinskih fondova u Republici Hrvatskoj
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master's thesis
Komparativna analiza poslovanja dobrovoljnih mirovinskih fondova u Republici Hrvatskoj
Diplomski rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2020. urn:nbn:hr:145:718606
Jaružanin, Martina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Institutional repository: EFOS REPOSITORY

Cite this document

Jaružanin, M. (2020). Komparativna analiza poslovanja dobrovoljnih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:718606

Jaružanin, Martina. "Komparativna analiza poslovanja dobrovoljnih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:718606

Jaružanin, Martina. "Komparativna analiza poslovanja dobrovoljnih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:718606

Jaružanin, M. (2020). 'Komparativna analiza poslovanja dobrovoljnih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:718606

Jaružanin M. Komparativna analiza poslovanja dobrovoljnih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:145:718606

M. Jaružanin, "Komparativna analiza poslovanja dobrovoljnih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad", Master's 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:145:718606

Metadata
TitleKomparativna analiza poslovanja dobrovoljnih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad
Title (english)Comparative analysis of voluntary pension fund operations in the Republic of Croatia : Graduate paper
AuthorMartina Jaružanin
MentorBranko Matić (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
Committee memberBranko Matić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2020-09-01, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Diplomski rad obrađuje tematiku dobrovoljne mirovinske štednje u Republici Hrvatskoj. Donošenjem Zakona o mirovinskom osiguranju 1998. godine započinje proces reformacije mirovinskog sustava, koji svoj konačan oblik dobiva 2002. godine. Reformom iz 2002. godine, sustav mirovinskog osiguranja Republike Hrvatske temelji se na tri stupa. Prva dva stupa predstavljaju obvezno mirovinsko osiguranje, te doprinosi za njih izdvajaju se iz bruto plaće. Treći stup predstavlja dobrovoljno mirovinsko osiguranje na temelju individualne štednje. Prikupljena sredstva u prvom i drugom stupu uplaćuju se u obvezne mirovinske fondove kao zalog za isplate mirovina sadašnjim i budućim umirovljenicima, dok sredstva prikupljena u trećem stupu uplaćuju se u odabrani dobrovoljni mirovinski fond te imaju obilježja dobrovoljne štednje. Rad se temelji na komparativnoj analizi poslovanja AZ Profit, Raiffeisen dobrovoljni mirovinski fond i Erste Plavi Expert dobrovoljni mirovinski fond u razdoblju od 2017. do 2019. godine. Promatrani fondovi analizirani su s aspekta ciljeva, investicijske politike, broj članova, neto imovne, rizika povezanih s poslovanjem Fonda, cijena udjela, prinosa, uplaćenih bruto mirovinski doprinosa te troškova i naknada tijekom analiziranog razdoblja. Kao posljednji kriterij prema koje je analizirano poslovanje, prikazan je financijski rezultat fondova u navedenom razdoblju.
Abstract (english)
This graduate paper deals with the topic of voluntary pension savings in the Republic of Croatia. With the adoption of the Pension Insurance Act in 1998. the process of reforming the pension system began, which took its final form in 2002. With the 2002. reform, the pension insurance system of the Republic of Croatia is based on three pillars. The first two pillars represent mandatory pension insurance, and contributions for them are deducted from the gross salary. The third pillar is voluntary pension insurance based on individual savings. Funds raised in the first and second pillars are paid into mandatory pension funds as collateral for pension payments to current and future retirees, while funds raised in the third pillar are paid into the selected voluntary pension fund and have the characteristics of voluntary savings. The paper is based on a comparative analysis of the operations of AZ Profit, Raiffeisen Voluntary Pension Fund and Erste Plavi Expert Voluntary Pension Fund in the period from 2017. to 2019. The observed funds were analyzed in terms of objectives, investment policy, number of members, net assets, risks associated with the Fund's operations, unit prices, yields, paid gross pension contributions and costs and benefits during the analyzed period. The last criterion according to which the business will be analyzed is presented by the financial result of the funds in the specified period.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:718606
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-02-01 12:38:36