Računovodstveni tretman zaliha prema računovodstvenim standardima za mala i srednja poduzeća

master's thesis

• Title (english): Accounting treatment of the inventories according to the accounting standards for small and medium enterprises
• Author: Mirna Polić
• Mentor: Nikolina Dečman (mentor); MBZ: 299256
• Committee member: Ivana Pavić (predsjednik povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-07-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Mala i srednja poduzeća imaju veliko značenje u gospodarstvu svake države. Njihova uspješnost u djelatnosti koju obavljaju ključna je za konkurentnost gospodarstva kako na nacionalnoj tako i na međunarodnoj osnovi. Mala i srednja poduzeća dobrim dijelom zadovoljavaju potrebe kupaca i njihova prilagodljivost situacijama na tržištu rezultira dobrobiti i za poduzetnika i za državu. Kako bi mala i srednja poduzeća uopće mogla poslovati i baviti se željenom djelatnosti trebaju poštovati računovodstvene zakone, načela, standarde i propise, redovito ih pratiti jer su uvelike podložni promjenama budući da ovise o ekonomskoj situaciji kako pojedine države tako i skupine država. U Republici Hrvatskoj mala i srednja poduzeća u svom poslovanju koriste Međunarodne standarde financijskog izvještavanja za mala i srednja poduzeća (MSFI zs MSP) i Hrvatske standarde financijskog izvještavanja ( HSFI). Ovaj diplomski rad razmatra računovodstveni tretman zaliha prema računovodstvenim standardima za mala i srednja poduzeća. Računovodstveni standardi koji se odnose na mala i srednja poduzeća, a definiraju zalihe su HSFI 10 Zalihe te MSFI za MSP 13 Zalihe. Analizirat će se usporedba ovih dvaju standarda. Objasnit će se na koji način se priznavaju i vrednuju zalihe. Koje metode obračuna zaliha su propisane kojim standardom i koja od tih metoda je najčešće korištena u poslovanju. Također će biti riječ o vrednovanju zaliha u dvije različite djelatnosti, a to su poduzeća koja se bave proizvodnjom i ona poduzeća koja se bave trgovinom. Na primjerima će biti objašnjenje sličnosti i razlike tih dviju djelatnosti. Na konkretnom primjeru iz djelatnosti trgovine, prikazat će se financijsko izvještavanje zaliha pomoću bilance, RDG-a te bilješka uz financijske izvještaje.

Abstract (english)

Small and medium-sized enterprises have great significance in the economy of each state. Their performance in the industry they carry out is essential for the competitiveness of the economy both nationally and internationally. Small and medium-sized enterprises in large part meet the needs of customers and their adaptability to market situations results in well-being for both the entrepreneur and the state. In order for small and medium enterprises to operate and engage in the desired activity in general, they should respect accounting laws, principles, standards and regulations and monitor them regularly because they are highly subject to change as they depend on the economic situation of individual countries and groups of countries. In Republic of Croatia, small and medium- sized enterprises use the International Financial Reporting Standards for Small and Medium-sized Enterprises (IFRS for SMEs) and Croatian Financial Reporting Standards (HSFI) in their operations. This thesis discusses the accounting treatment of inventories according to accounting standards for small and medium enterprises. The accounting standards that apply to small and medium-sized enterprises and define inventories are HSFI 10 Inventories and IFRS for SMEs 13 Inventories. A comparison of these two standards will be analysed. It will be explained how inventories are recognized and valued. Which methods of inventory calculation are prescribed by which standard and which of these methods is most often used in business. It is discussed about the valuation of inventories in two different industries, namely the companies engaged in production and those companies engaged in trade. Examples will explain the similarities and differences between the two industries.

• Keywords: Mala i srednja poduzeća; međunarodni i nacionalni računovodstveni standardi; zalihe; metoda utroška; proizvodnja i trgovina.
• Keywords (english): Small and medium enterprises; international and national standards; inventories; consumption method; production and trade.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:889040
• Study programme: Title: Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2021-09-23 11:11:39