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undergraduate thesis
SPECIFIČNOSTI RAČUNOVODSTVA INFORMATIČKE FIRME
Završni rad
Split: University of Split, Faculty of economics Split, 2020. urn:nbn:hr:124:235050
Dodig, Katarina
University of Split
Faculty of economics Split

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Dodig, K. (2020). SPECIFIČNOSTI RAČUNOVODSTVA INFORMATIČKE FIRME : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:235050

Dodig, Katarina. "SPECIFIČNOSTI RAČUNOVODSTVA INFORMATIČKE FIRME : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:235050

Dodig, Katarina. "SPECIFIČNOSTI RAČUNOVODSTVA INFORMATIČKE FIRME : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:235050

Dodig, K. (2020). 'SPECIFIČNOSTI RAČUNOVODSTVA INFORMATIČKE FIRME : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 08 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:235050

Dodig K. SPECIFIČNOSTI RAČUNOVODSTVA INFORMATIČKE FIRME : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2025 January 08] Available at: https://urn.nsk.hr/urn:nbn:hr:124:235050

K. Dodig, "SPECIFIČNOSTI RAČUNOVODSTVA INFORMATIČKE FIRME : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:235050

Metadata
TitleSPECIFIČNOSTI RAČUNOVODSTVA INFORMATIČKE FIRME : Završni rad
AuthorKatarina Dodig
MentorŽeljana Barać Aljinović (mentor)
MBZ: 293643
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Predmet završnog rada je softver, odnosno računovodstveni i porezni tretman softvera u Republici Hrvatskoj te osvrt na praktične aspekte njegove proizvodnje i prodaje softvera na primjeru društva Dokument IT d.o.o. iz Zagreba. Softver se, u tehnološkom smislu, definira kao skup računalnih programa i pratećih podataka koji zajedno daju instrukcije računalnom hardveru. U širem, socioekonomskom smislu, softver je ključan dio digitalizacije kao globalnom procesu transformacije ponašanja svakog subjekta društva (pojedinca ili poduzetnika). Ovisno o tome radi li se o sistemskom ili aplikativnom softveru, načinu stjecanja i namjeni ovisi i njegov računovodstveni tretman. Stjecanje i upotreba softvera ima specifičan porezni tretman, kako u pogledu primjene odredbi prometnog poreza (PDV), tako i primjene odredbi poreza na dobit (porez na rezultat i porez po odbitku). Praktični dio završnog rada pokazuje specifičnosti računovodstvenog tretmana troškova proizvodnje softvera te proces ugovaranja i realizacije projekata za subjekte/kupce iz javnog (neprofitnog) sektora, s ciljem digitalizacije poslovanja.
Abstract (english)
The subject of the final paper is software, ie its accounting and tax treatment in the Republic of Croatia, with reference to the practical aspects of its production and sale on the example of the company Dokument IT d.o.o. located in Zagreb. Software, in technological terms, is defined as a set of computer programs and data that together give instructions to the computer's hardware. In a broader, socioeconomic context, software is a key part of the digitization process as a global process in transforming the behavior of every subject of the society (individual or entrepreneur). Whether it's a system or application software, which method of acquisition is being used and what is a purpose of the software, will decide its accounting treatment. The acquisition and use of software have a specific tax treatment, both in terms of the value-added taxes (VAT) and profit taxes (income tax and withholding tax). The practical part of the final paper shows the specifics of accounting treatment of the software production costs and the specifics of negotiation and implementation of projects for entities/customers from the public (non-profit) sector, with the aim of digitizing businesses.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:235050
Study programmeTitle: Business Studies
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
Terms of useLicence In copyright icon
Created on2020-09-25 08:21:02