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master's thesis
Računovodstveno praćenje i nadzor poslovanja obrta
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:256633
Grković, Eva
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Grković, E. (2019). Računovodstveno praćenje i nadzor poslovanja obrta (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:256633

Grković, Eva. "Računovodstveno praćenje i nadzor poslovanja obrta." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:256633

Grković, Eva. "Računovodstveno praćenje i nadzor poslovanja obrta." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:256633

Grković, E. (2019). 'Računovodstveno praćenje i nadzor poslovanja obrta', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 19 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:256633

Grković E. Računovodstveno praćenje i nadzor poslovanja obrta [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 December 19] Available at: https://urn.nsk.hr/urn:nbn:hr:148:256633

E. Grković, "Računovodstveno praćenje i nadzor poslovanja obrta", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:256633

Metadata
TitleRačunovodstveno praćenje i nadzor poslovanja obrta
Title (english)Accounting treatment and supervision of craft business
AuthorEva Grković
MentorKatarina Žager (mentor)
Committee memberKatarina Žager (predsjednik povjerenstva)
Committee memberIvana Mamić Sačer (član povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Obrtništvo se prvi put pojavljuje još u vrijeme Rimskog doba. U Hrvatskoj, prvi zapisi o tradicionalnim obrtima datiraju iz XIII. stoljeća gdje uz, tome slične oblike organizacija, dominiraju gospodarstvima do polovice XIX. stoljeća. Važna uloga obrtništva unutar malog gospodarstva odigrava se i danas u Republici Hrvatskoj, ali i u svijetu, gdje se i dalje zapošljava značajan broj radno-sposobnog stanovništva. U ovom se radu objašnjava zašto izabrati obrt kao oblik pravnog organiziranja djelatnosti, kako ga osnovati, koje poslovne knjige otvoriti te se prikazuju brojna druga obilježja obrtništva. Poseban naglasak je stavljen na obrte čiji su vlasnici obveznici poreza na dohodak te se nalaze u sustavu poreza na dodanu vrijednost. Analizira se računovodstveno praćenje, ali i nadzor poslovanja obrta, što iz perspektive obrtnika, a što iz perspektive državnih institucija. Također, opisane su specifičnosti poslovanja kozmetičkog salona koji se bavi proizvodnom, prodajnom i uslužnom djelatnošću kroz područja računovodstva i revizije.
Abstract (english)
Craftsmanship first appeared in Roman times. In Croatia, the first records of traditional crafts date from the 13th century, wherewith similar forms of organization, dominated economies until the mid-19th century. The important role of craftsmanship within the small business sector is still playing today, where a significant number of the working-age population is still employed, both in the Republic of Croatia and in the world. The answers to why choose a craft as a form of the legal organization of the activity, how to set it up, what business books to open, as well as many other features of craftsmanship, will be presented in this paper. Particular emphasis is placed on crafts owned by income taxpayers and who are in the valueadded tax system. The paper analyzes the accounting monitoring of business operations, as well as the supervision of business operations, both from the perspective of craftsmen and state institutions. Also, the specifics of the cosmetic craft business dealing with manufacturing, sales and service activities through the areas of accounting and auditing are described.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:256633
Study programmeTitle: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics
Course: Accounting
Study programme type: university
Study level: graduate
Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-09-17 15:41:32