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master's thesis
Manipulacije troškovima primjenom metoda kreativnog računovodstva
Split: University of Split, University Department for Forensic Sciences, 2018. urn:nbn:hr:227:679566
Fantov, Petra
University of Split
University Department of Forensic Sciences

Institutional repository: Repository of University Department for Forensic Sciences

Cite this document

Fantov, P. (2018). Manipulacije troškovima primjenom metoda kreativnog računovodstva (Master's thesis). Split: University of Split, University Department of Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:679566

Fantov, Petra. "Manipulacije troškovima primjenom metoda kreativnog računovodstva." Master's thesis, University of Split, University Department of Forensic Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:227:679566

Fantov, Petra. "Manipulacije troškovima primjenom metoda kreativnog računovodstva." Master's thesis, University of Split, University Department of Forensic Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:227:679566

Fantov, P. (2018). 'Manipulacije troškovima primjenom metoda kreativnog računovodstva', Master's thesis, University of Split, University Department of Forensic Sciences, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:227:679566

Fantov P. Manipulacije troškovima primjenom metoda kreativnog računovodstva [Master's thesis]. Split: University of Split, University Department of Forensic Sciences; 2018 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:227:679566

P. Fantov, "Manipulacije troškovima primjenom metoda kreativnog računovodstva", Master's thesis, University of Split, University Department of Forensic Sciences, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:227:679566

Metadata
TitleManipulacije troškovima primjenom metoda kreativnog računovodstva
Title (english)Costs manipulations performed by creative accounting techniques
AuthorPetra Fantov
MentorMarijana Bartulović (mentor)
Committee memberIvica Filipović (predsjednik povjerenstva)
Committee memberNina Mišić Radanović (član povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
GranterUniversity of Split
University Department of Forensic Sciences
Split
Defense date and country2018-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Glavni cilj ovog rada bio je dokazati kako različite tehnike kreativnog računovodstva utječu na visinu troškova, bilo na smanjenje ili povećanje što ima direktan utjecaj na financijski položaj i financijski rezultat poslovnog subjekta. U teorijskom dijelu rada definiran je pojam kreativnog računovodstva, motivi i ciljevi primjene te različiti oblici i tehnike kreativnog računovodstva. U ovom dijelu rada definirano je i forenzično računovodstvo kao alat za sprječavanje zlouporabe kreativnog računovodstva. Također, obrađeni su primjeri manipuliranja troškovima koje se odvija kroz njihovo lažno povećanje i smanjenje. U empirijskom dijelu prikazalo se manipuliranje troškovima na primjeru poduzeća XY. Nakon provedenog istraživanja, može se zaključiti kako se primjenom različitih tehnika kreativnog računovodstva značajno utječe na visinu iskazanih troškova te na financijski položaj i uspješnost poslovanja poduzeća.
Abstract (english)
The main objective of this work was to prove how different creative accounting techniques affect the amount of costs, either to decrease or increase, which has a direct impact on the financial position and financial result of a company. In the theoretical part of the work was defined term of creative accounting, the motives and aims of application, and various forms and techniques of creative accounting. In this section of the work forensic accounting was defined as a tool to prevent abuse creative accounting. Also, the examples of manipulation with false increase and decrease of costs has been defined. In the empirical part, manipulation of costs was shown on the example of the XY company. After doing the research, it can be concluded that applying different creative accounting techniques , it significantly impacts on the amount of reported costs and the financial position and performance of the company.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:679566
Study programmeTitle: Forensic Sciences
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra forenzike (magistar/magistra forenzike)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-11-20 11:57:32