Računovodstveno praćenje maloprodaje

undergraduate thesis

• Title (english): Accounting monitoring of retail sales
• Author: Antonela Vuković
• Mentor: Sanja Broz Tominac (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2024-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Završni rad bavi se temom računovodstvenog praćenja maloprodaje, s fokusom na ključne računovodstvene procese unutar maloprodajnog sektora. Rad analizira važnost maloprodaje u ekonomiji, od upravljanja zalihama do prodaje krajnjim korisnicima. Cilj je istražiti knjigovodstvene i revizijske prakse, uključujući vođenje poslovnih knjiga, evidentiranje prihoda i rashoda, izračun marži i zaliha te ulogu interne i eksterne revizije. Posebno se naglašava važnost praćenja transakcija radi pravilnog izvještavanja i donošenja poslovnih odluka. Rad također donosi povijesni pregled maloprodaje, statistike o njenom razvoju u Hrvatskoj te ključne izazove s kojima se maloprodajni sektor danas suočava, poput e-trgovine.

Abstract (english)

The thesis addresses the topic of accounting monitoring of retail sales, focusing on key accounting processes within the retail sector. It analyzes the significance of retail in the economy, from inventory management to sales to end-users. The goal is to explore accounting and auditing practices, including bookkeeping, recording income and expenses, calculating margins and inventories, and the role of internal and external audits. The importance of tracking transactions for accurate reporting and business decision-making is emphasized. The paper also provides a historical overview of retail, statistics on its development in Croatia, and the key challenges facing the retail sector today, such as e-commerce.

• Keywords: knjigovodstvo; maloprodaja; zalihe; revizija; marža; e-trgovina
• Keywords (english): bookkeeping; retail; supplies; revision; margin; e-commerce
• Language: croatian
• URN:NBN: urn:nbn:hr:148:602603
• Study programme: Title: Business economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-09-30 15:08:06