Financijsko planiranje i računovodstvo turističkih zajednica

master's thesis

• Author: Miroslav Krleža
• Mentor: Vesna Vašiček (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2025-02-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Turističke zajednice su neprofitne organizacije koje djeluju po načelu destinacijskog menadžmenta, a osnivaju se radi promicanja i razvoja turizma Republike Hrvatske i gospodarskih interesa pravnih i fizičkih osoba koje pružaju ugostiteljske usluge i usluge u turizmu ili obavljaju drugu djelatnost neposredno povezanu s turizmom na način da upravljaju destinacijom na razini za koju su osnovane. Zakonom o turističkim zajednicama i promicanju hrvatskog turizma ustrojen je sustav turističkih zajednica kojeg čine: lokalne turističke zajednice, regionalna turistička zajednice, Turistička zajednica Grada Zagreba i Hrvatska turistička zajednica, a ciljevi turističkih zajednica utvrđeni su statutom. Godišnji program rada turističke zajednice izrađuje se po jedinstvenoj metodologiji i obveznim uputama koje donosi Ministarstvo na prijedlog Hrvatske turističke zajednice zajednica, a financijski plan turističke zajednice izrađuje se prema Zakonu o financijskom poslovanju i računovodstvu neprofitnih organizacija. Računovodstveni aspekti poslovanja turističkih zajednica uređeni su Zakonom o financijskom poslovanju i računovodstvu neprofitnih organizacija, koji obuhvaća financijsko poslovanje, računovodstvo i nadzor. Na temelju Zakona doneseni su pravilnici koji reguliraju neprofitno računovodstvo i računski plan, izvještavanje i Registar neprofitnih organizacija te sustav financijskog upravljanja i kontrola, kao i izradu i izvršenje financijskih planova neprofitnih organizacija.

Abstract (english)

Tourist boards are non-profit organizations operating under the principle of destination management, established to promote and develop tourism in the Republic of Croatia and to protect the economic interests of legal and natural persons who provide hospitality and tourism services or engage in other activities directly related to tourism by managing the destination at the level for which they were established. The Law on Tourist Boards and the Promotion of Croatian Tourism establishes the system of tourist boards, which includes local tourist boards, regional tourist boards, the Zagreb Tourist Board, and the Croatian Tourist Board, with the goals of the tourist boards determined by statute. The annual work program of a tourist board is developed according to a unified methodology and mandatory instructions issued by the Ministry at the proposal of the Croatian Tourist Board, and the financial plan of the tourist board is prepared according to the Law on Financial Operations and Accounting of Non-Profit Organizations. The accounting aspects of the operations of tourist boards are regulated by the Act on Financial Operations and Accounting of Non-Profit Organizations, which covers financial operations, accounting, and supervision. Based on this Act, regulations have been adopted to govern non-profit accounting and the chart of accounts, reporting and the Register of Non-Profit Organizations, as well as the system of financial management and control, including the preparation and execution of financial plans for non-profit organizations.

• Keywords: turističke zajednice; neprofitna organizacija; financijsko planiranje; financijsko izvještavanje; računovodstvo
• Keywords (english): tourist boards; non-profit organization; financial planning; financial reporting; accounting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:201045
• 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: 2025-02-25 11:25:20