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master's thesis
Specifičnosti i računovodstveno praćenje troškova u projektu financiranom iz fondova Europske unije
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:331811
Prskalo, Margareta
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Prskalo, M. (2020). Specifičnosti i računovodstveno praćenje troškova u projektu financiranom iz fondova Europske unije (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:331811

Prskalo, Margareta. "Specifičnosti i računovodstveno praćenje troškova u projektu financiranom iz fondova Europske unije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:331811

Prskalo, Margareta. "Specifičnosti i računovodstveno praćenje troškova u projektu financiranom iz fondova Europske unije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:331811

Prskalo, M. (2020). 'Specifičnosti i računovodstveno praćenje troškova u projektu financiranom iz fondova Europske unije', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 12 January 2025, https://urn.nsk.hr/urn:nbn:hr:148:331811

Prskalo M. Specifičnosti i računovodstveno praćenje troškova u projektu financiranom iz fondova Europske unije [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2025 January 12] Available at: https://urn.nsk.hr/urn:nbn:hr:148:331811

M. Prskalo, "Specifičnosti i računovodstveno praćenje troškova u projektu financiranom iz fondova Europske unije", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:331811

Metadata
TitleSpecifičnosti i računovodstveno praćenje troškova u projektu financiranom iz fondova Europske unije
Title (english)Specifics and accounting monitoring of costs in a project financed by EU funds
AuthorMargareta Prskalo
MentorIvana Dražić Lutilsky (mentor)
Committee memberVesna Vašiček (predsjednik povjerenstva)
Committee memberSanja Broz Tominac (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2020-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Nužnost posvećivanja vremena analizi troškova ogleda se u pronalaženju učinkovitih mogućnosti za povećanje vrijednosti poslovanja. Upravo zbog toga, način upravljanja troškovima može bitno odrediti u kojoj će mjeri poslovanje biti uspješno. Europska unija različitim programima potiče prijavitelje na ispunjenje projekata u svrhu razvitka. U radu je prezentiran teorijski okvir i metode upravljanja troškovima te specifičnosti vezane uz troškove nastale u projektu financiranom iz fondova EU, kao što je njihova prihvatljivost te proces nabave. Kroz analizu procesa nabave prikazane su moguće metode postupka nabave uz njihove uvjete, kao i složenost nabave elemenata projekta koji predstavlja grupu aktivnosti. Isto tako, u radu se navodi način računovodstvenog praćenja troškova koji su vezani uz nabavu elemenata. U radu se analizira i navodi razlika između procijenjenih troškova koje prijavitelj mora pripremiti unaprijed, i stvarnih troškova koji su zaista nastali i mogu, odnosno ne mogu biti sufinancirani. Doprinos rada prepoznaje se kroz prikaz jasno definiranih procedura računovodstvenog praćenja i evidencije troškova koje su primjenjive raznim korisnicima bespovratnih sredstava fondova EU.
Abstract (english)
The need to devote time to cost analysis is reflected in finding effective opportunities to increase business value. Precisely because of this, the way costs are managed can significantly determine the extent to which a business will be successful. Through various programs, the European Union encourages applicants to complete development projects. The paper presents the theoretical framework and methods of cost management and the specifics related to the costs incurred in the project funded by EU funds, such as their eligibility and the procurement process. Through the analysis of the procurement process, possible methods of the procurement procedure are presented with their conditions, as well as the complexity of the procurement of elements of the project that represents a group of activities. Also, the paper states the method of accounting monitoring of costs related to the procurement of elements. The paper analyzes and states the difference between the estimated costs that the applicant must prepare in advance, and the actual costs that are actually incurred and can or cannot be co-financed. The contribution of the paper is recognized through the presentation of clearly defined accounting monitoring procedures and cost records that are applicable to various beneficiaries of EU funds grants.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:331811
Study programmeTitle: Economics
Study programme type: university
Study level: integrated undergraduate and 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 on2020-10-04 12:57:38