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undergraduate thesis
Računovodstvo dugotrajne imovine – primjeri hotelskih poduzeća
Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management, 2024. urn:nbn:hr:191:961629
Domitrović, Nikolina
University of Rijeka
Faculty of Tourism and Hospitality Management

Institutional repository: Repository of Faculty of Tourism and Hospitality Management

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Domitrović, N. (2024). Računovodstvo dugotrajne imovine – primjeri hotelskih poduzeća (Undergraduate thesis). Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management. Retrieved from https://urn.nsk.hr/urn:nbn:hr:191:961629

Domitrović, Nikolina. "Računovodstvo dugotrajne imovine – primjeri hotelskih poduzeća." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2024. https://urn.nsk.hr/urn:nbn:hr:191:961629

Domitrović, Nikolina. "Računovodstvo dugotrajne imovine – primjeri hotelskih poduzeća." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2024. https://urn.nsk.hr/urn:nbn:hr:191:961629

Domitrović, N. (2024). 'Računovodstvo dugotrajne imovine – primjeri hotelskih poduzeća', Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, accessed 01 November 2024, https://urn.nsk.hr/urn:nbn:hr:191:961629

Domitrović N. Računovodstvo dugotrajne imovine – primjeri hotelskih poduzeća [Undergraduate thesis]. Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management; 2024 [cited 2024 November 01] Available at: https://urn.nsk.hr/urn:nbn:hr:191:961629

N. Domitrović, "Računovodstvo dugotrajne imovine – primjeri hotelskih poduzeća", Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, Opatija, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:191:961629

Metadata
TitleRačunovodstvo dugotrajne imovine – primjeri hotelskih poduzeća
Title (english)Fixed asset accounting – examples of hotel companies
AuthorNikolina Domitrović
MentorDubravka Vlašić (mentor)
GranterUniversity of Rijeka
Faculty of Tourism and Hospitality Management
Opatija
Defense date and country2024-07-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Rad istražuje računovodstveni proces vođenja dugotrajne imovine u hotelskim poduzećima. Kroz rad se definira pojam, podjela i karakteristike dugotrajne imovine te životni ciklus kroz koji prolazi dugotrajna imovina. Prikazuje se računovodstvena regulativa dugotrajne imovine sa naglaskom na određena područja kao što su: imovina namijenjena prodaji, postrojenja i oprema, nekretnine, nematerijalna imovina i ulaganje u nekretnine. Poseban naglasak je stavljen na dugotrajnu imovinu u hotelskim poduzećima te je ista predstavljena kroz pozicije financijskih izvještaja odnosno računa dobiti i gubitka te bilance za velika hotelska poduzeća sa područja Hrvatske: Ilirija d.d.., Sunce Hoteli d.d. i Valamar Riviera d.d. kako bi se istaknule sličnosti i razlike u računovodstvenom evidentiranju dugotrajne imovine između navedenih hotelskih poduzeća.
Abstract (english)
The paper investigates the accounting process of managing fixed or long-term assets in hotel companies. It defines the term, concept, division and characteristics of fixed assets and the lifecycle through which those fixed assets go. The accounting regulation of fixed assets is presented with an emphasis on specific areas such as: assets held for sale, plants and equipment, real estate, intangible assets and investment in real estate. Special emphasis is placed on long-term assets in hotel companies. The same is presented through the positions of financial statements, i.e. income statements and balance sheets for large hotel companies from Croatia: Ilirija d.d.., Sunce Hoteli d.d. and Valamar Riviera d.d. to highlight the similarities and differences in the accounting recording of fixed assets among the mentioned hotel companies.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:191:961629
Study programmeTitle: Business Economics in Tourism and Hospitality; moduls: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management; specializations in: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management, Tourism Management; Hospitality Management; International Tourism and Hospitality Management; Event and Leisure Management, Menadžment u hotelijerstvu; Hospitality Management
Course: Tourism Management
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 Attribution 4.0 International (CC BY 4.0) icon
Created on2024-06-25 17:03:14