Utjecaj izvora financiranja na računovodstveno praćenje i kontrolu trošenja sredstava malih i srednjih poduzeća

master's thesis

• Title (english): The impact of funding sources on accounting monitoring and expenditure control in small and medium sized enterprises
• Author: Melani Kolarić
• Mentor: Katarina Žager (mentor)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2024-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu opisuje se ključna uloga izvora financiranja u računovodstvenom praćenju i kontroli trošenja sredstava kod malih i srednjih poduzeća. Mala i srednja poduzeća važan su i neizostavan dio gospodarstva svake zemlje te unatoč tome još uvijek često znaju naići na probleme vezane uz financiranje svog poslovanja. Zbog toga je upravo uloga države i državnih poticaja, ali i poticaja iz EU fondova od iznimne važnosti kako bi mala i srednja poduzeća mogla jednostavnije i brže doći do financijskih sredstava koja su od ključne važnosti za sigurno poslovanje i daljnji rast poduzeća. Uz državne potpore i subvencije dolazi do mogućnosti nenamjenskog iskorištavanja dobivenih sredstava pa je bitan pravilan nadzor i kontrola odgovarajućih institucija nad dodijeljenim sredstvima. Nadzor i kontrolu olakšava pravilno evidentiranje potpora unutar računovodstva čime se osigurava transparentnost poslovanja. Uz pravovremenu kontrolu i nadzor važna je i edukacija poduzetnika u području financija i računovodstva te financijskih sredstava kako bi na pravilan način mogli upotrebljavati dobivena sredstva.

Abstract (english)

This paper explains the crucial role of funding sources in accounting monitoring and expenditure control in small and medium sized enterprises. Small and medium sized enterprises are important part of every economy in the world and yet they often tend to encounter challenges in securing adequate funding for their business operations. Therefore, the role of the government support, including support from EU fonds, is vital. These initatives aim to make it easier and faster for small and medium sized enterprises to access financial resources which are crucial for their stability and growth. There is a potential of misuse of funds when it comes to government grants and subsidies. Therefore, proper supervision and control by the relevant institutions over allocated funds is crucial. Accurate accounting simplifies monitoring and control enhancing transparency in business. Along with timely monitoring and control education of entrepreneurs in the field of finance and accounting and financial resources is important so that they can properly use the funds which are received.

• Keywords: mala i srednja poduzeća; računovodstvo; izvori financiranja; kontrola; nadzor; edukacija
• Keywords (english): small and medium sized enterprises; accounting; sources of funding; control; monitoring; education
• Language: croatian
• URN:NBN: urn:nbn:hr:148:527268
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-09-17 17:11:14