Karakteristike računovodstva neprofitnih organizacija na primjeru studije slučaja

master's thesis

• Title (english): Characteristics of the accounting of non-profit organizations as an example of a case study
• Author: Martina Maračić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Karakteristike računovodstva neprofitnih organizacija na primjeru studije slučaja tema je ovog diplomskog rada. Za studiju slučaja poslužit će Humanitarna neprofitna organizacija Crveni križ. Ciljeva ovoga rada je više. Primarno se ovim radom nastoji pojmovno i zakonodavno upoznati s načinom rada neprofitnih organizacija u Hrvatskoj, zatim prikazati obilježja računovodstava neprofitnih organizacija, način evidentiranja, vođenje poslovnih knjiga, ali i prikazati financijske izvještaje Hrvatskog Crvenog križa u razdoblju jedne godine, isti izvještaj analizirati i u konačnici iznjedriti zaključak o poslovanju. U radu će se koristiti relevantna znanstvena i stručna literatura domaćih i stranih autora koji proučavaju ovu ili slične teme. Također, u radu će se koristiti službeni podaci Hrvatskog Crvenog križa, tj. financijski izvještaji u razdoblju jedne godine. Korištenjem metode deskripcije interpretirati će se i analizirati poslovni događaji nastali tijekom poslovne godine. Iz svega navedenog došlo se do rezultata koji upućuje na dobro djelovanje i poslovanje neprofitne organizacije Hrvatskog Crvenog križa.

Abstract (english)

Characteristics of accounting of non-profit organizations in the case study is the subject of this graduate thesis. The Humanitarian non-profit organization Red Cross will serve for the case study. The goals of this work are more. Primarily, this paper seeks to conceptually and legislatively familiarize with the way of work of non-profit organizations in Croatia, then present the characteristics of accounting of non-profit organizations, the way of recording, keeping business books, but also present financial statements of the Croatian Red Cross in a period of one year, analyze the same report and ultimately produce a conclusion on business. The paper will use relevant scientific and professional literature of domestic and foreign authors who study this or similar topic. Also, the official data of the Croatian Red Cross will be used in the paper, i.e. the financial statements in the period of one year. Using the descriptive method, business events that occurred during the business year will be interpreted and analyzed. From all of the above there was a result that points to the good functioning and business of the non-profit organization of the Croatian Red Cross.

• Keywords: Crveni križ; neprofitna organizacija; prihodi; računovodstvo; rashodi
• Keywords (english): Red Cross; non-profit organization; revenues; accounting; expenditures
• Language: croatian
• URN:NBN: urn:nbn:hr:148:155420
• 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 students and staff of home institution
• Created on: 2024-09-24 11:40:41