prikaz prve stranice dokumenta Računovodstvo zdravstvenih ustanova s osvrtom na domove zdravlja
  Download
PDF 1.72 MB
master's thesis
Računovodstvo zdravstvenih ustanova s osvrtom na domove zdravlja
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:111430
Habek, Karla
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Habek, K. (2021). Računovodstvo zdravstvenih ustanova s osvrtom na domove zdravlja (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:111430

Habek, Karla. "Računovodstvo zdravstvenih ustanova s osvrtom na domove zdravlja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:111430

Habek, Karla. "Računovodstvo zdravstvenih ustanova s osvrtom na domove zdravlja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:111430

Habek, K. (2021). 'Računovodstvo zdravstvenih ustanova s osvrtom na domove zdravlja', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:111430

Habek K. Računovodstvo zdravstvenih ustanova s osvrtom na domove zdravlja [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:111430

K. Habek, "Računovodstvo zdravstvenih ustanova s osvrtom na domove zdravlja", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:111430

Metadata
TitleRačunovodstvo zdravstvenih ustanova s osvrtom na domove zdravlja
Title (english)Accounting of health institutions with reference to health centers
AuthorKarla Habek
MentorVesna Vašiček (mentor)
Committee memberMartina Dragija Kostić (predsjednik povjerenstva)
Committee memberIvana Dražić Lutilsky (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2021-07-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Tema ovog rada su proračunski korisnici kao dio javnog sektora Republike Hrvatske, njihova obilježja i specifičnosti te posebno računovodstveni ustroj i poslovi. Iznesene su razlike profitnog u odnosu na neprofitni sektor, kao i izvori financiranja državnih (vladinih) i nedržavnih (nevladinih) neprofitnih organizacija, te posebno obilježja proračuna i proračunskih korisnika. Također, navedena su obilježja računovodstva proračunskih korisnika, njihov računski plan, poslovne knjige koje vode i financijski izvještaji koje su obvezni sastavljati. Poseban osvrt posvećen je zdravstvenim ustanovama, te je naveden način organizacije zdravstvene zaštite u Republici Hrvatskoj, a na primjeru Doma zdravlja Kutina opisane su specifičnosti djelatnosti i računovodstva zdravstvene ustanove. Metode prikupljanja podataka za ovaj rad temeljene su na stručnoj literaturi i službenim internetskim izvorima te su provedeni dubinski intervjui metodom „lice u lice“ s voditeljicom službe za ekonomsko-financijske poslove Doma zdravlja Kutina.
Abstract (english)
The topic of this paper are government budget users as a part of the public sector of the Republic of Croatia, their characteristics and specifics, especially the accounting structure and operations. The differences between the profit and non-profit sector are presented, as well as the sources of financing of state (governmental) and non-state (non-governmental) non-profit organizations, and especially the characteristics of the budget and budget users. Also, the characteristics of accounting of budget users, their accounting plan, business books that are kept and financial statements that are required to compile, are listed. Special attention is paid to health care institutions. It is stated the manner of organization of health care in the Republic of Croatia with the specifics of the activities and accounting of the health care institution that are described on the example of the Kutina Health Center. The methods of data collection for this paper are based on professional literature and official Internet sources, as well as an in-depth face-to-face interviews that were conducted with the head of the economic and financial affairs department of the Kutina Health Center
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:111430
Study programmeTitle: Business 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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-07-06 13:36:17