Analiza dugotrajne imovine na primjeru prehrambene industrije u Republici Hrvatskoj

undergraduate thesis

• Title (english): Analysis of fixed assets on the example of the food industry in the Republic of Croatia
• Author: Lucija Frljak
• Mentor: Ivana Dražić Lutilsky (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Dugotrajna imovina je imovina koja se pretvara u novčani oblik u razdoblju duljem od jedne godine. Dugotrajna imovina uključuje sredstva koje poduzeće koristi trajno te koju je moguće unovčiti. Dugotrajna imovina dijeli se na nematerijalnu imovinu, materijalnu imovinu, financijsku imovinu te potraživanja. Nematerijalna imovina je imovina koja nije opipljiva odnosno ne nalazi se u fizičkom obliku. Materijalna imovina je imovina koje ima fizički oblik, te je poduzeće koristi u obavljanju svoje djelatnosti. Financijska imovina odnosi se na ulaganja poduzeća, te se time stvaraju koristi poduzeća. Potraživanja obuhvaćaju potraživanja poduzeća na temelju poslovnih transakcija s dospijećem duljim od jedne godine.

Svrha rada je prikazati poduzeće KRAŠ d.d. s naglaskom na analizu dugotrajne imovine u vremenskom razdoblju od 2021. godine do 2023. godine.

Abstract (english)

Non-current assets are assets that are converted into cash form over a period of more than one year. Non-current assets include assets that are used by the company on a permanent basis and that can be cashed out. Non-current assets are divided into intangible assets, tangible assets, financial assets and receivables. An intangible asset is an asset that is not tangible, i.e. it is not in physical form. Tangible assets are assets that have a physical form, and are used by the company in the performance of its activities. Financial assets refer to the investments of the company, and thus the benefits of the company are created. Receivables include receivables of companies based on business transactions with a maturity of more than one year.

The purpose of this paper is to present the company KRAŠ d.d. with an emphasis on the analysis of fixed assets in the period from 2021 to 2023.

• Keywords: dugotrajna imovina; poduzeće KRAŠ d.d.
• Keywords (english): fixed assets; company KRAŠ d.d.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:105375
• Study programme: Title: Business economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: pristupnik ekonomije/pristupnica ekonomije (pristupnik ekonomije/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-09-16 19:38:36