Financijsko poslovanje i računovodstvo političkih stranaka u Republici Hrvatskoj

master's thesis

• Title (english): Financial business and accounting of political parties in the Republic of Croatia
• Author: Marta Klapan
• Mentor: Martina Dragija Kostić (mentor)
• Committee member: Vesna Vašiček (član povjerenstva)
• Committee member: Sanja Broz Tominac (član 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

Abstract

Neprofitne organizacije predstavljaju heterogenu skupinu organizacija, a u ovome radu pokušat će se odrediti čimbenici koji ih određuju. Prikazat će se na koji način organizacije koje nisu nastale radi ostvarivanja profita imaju potrebu za računovodstvenim i pravnim okvirima koji bi uspostavili temelje za daljnji rad organizacije. Financijsko poslovanje i računovodstvo pružaju stabilan okvir svake organizacije koja se želi ispravno služiti vlastitim i tuđim resursima. Za potrebe detaljnije obrade, promatrat će se izabrana politička stranka kao primjer jedne od nekoliko tipova neprofitnih organizacija te njezini pripadajući financijski izvještaji 2023. godine. Ovaj rad trebao bi potaknuti s jedne strane pripadnike političkih stranaka da poprave sliku u javnosti komuniciranjem o svojoj transparentnosti i radu, a s druge strane javnost da proba istražiti na koji način političke stranke posluju te potaknuti ih da se angažiraju u financiranju stranaka koje podržavaju. Politička stranka koja će služiti kao primjer bit će Hrvatska demokratska zajednica. Analizom Bilance i Izvještaja o prihodima i rashodima dolazi se do nekoliko ključnih zaključaka o financijskom poslovanju Hrvatske demokratske zajednice, s naglaskom na likvidnost, financijsku stabilnost, učinkovitost i ovisnost o Prihodima od posebnih propisa. Snažna pozicija financijske imovine, posebno novca u banci i blagajni, u kombinaciji sa smanjenim obvezama, naglašava snažnu likvidnost stranke. Iako je visoka likvidnost obično korisna, prekomjerna likvidnost može značiti da se višak resursa ne koristi učinkovito. Postoji mogućnost da se propuštaju prilike za rast ili veće povrate. Posljednji zaključak o financijskom poslovanju stranke odnosi se na njezino oslanjanje na "Prihode od posebnih propisa" koje predstavlja potencijalni rizik. Diversifikacija izvora prihoda poboljšala bi financijsku održivost, ublažila financijske rizike, povećala otpornost i ojačala financijsku neovisnost stranke.

Abstract (english)

Non-profit organizations represent a heterogeneous group of organizations, and this paper will attempt to determine the factors that form them. It will be shown how organizations that were not created for the purpose of making a profit have a need for accounting and legal frameworks that would establish the foundations for the organization's further work. Financial operations and accounting provide a stable framework for any organization that wants to properly use its own and other people's resources. For the purposes of more detailed processing, the elected political party will be observed as an example of one of several types of non-profit organizations and its corresponding financial statements in 2023. This work should encourage, on the one hand, members of political parties to improve their public image by communicating about their transparency and work, and on the other hand, the public to try to investigate how political parties operate and encourage them to get involved in financing the parties they support. The political party that will serve as an example will be the Croatian Democratic Union. The analysis of the Balance Sheet and Statement of Income and Expenditure leads to several key conclusions about the financial operations of the Croatian Democratic Union, with an emphasis on liquidity, financial stability, efficiency and dependence on Income from special regulations. A strong position of financial assets, especially cash in the bank and treasury, combined with reduced liabilities, underlines the party's strong liquidity. Although high liquidity is usually beneficial, excessive liquidity can mean that excess resources are not being used efficiently. There is a possibility of missing out on opportunities for growth or higher returns. The last conclusion about the party's financial operations concerns its reliance on "Income from special regulations" which represents a potential risk. Diversification of income sources would improve financial sustainability, mitigate financial risks, increase resilience and strengthen the party's financial independence.

• Keywords: neprofitna organizacija; računovodstvo; politička stranka; Hrvatska demokratska zajednica
• Keywords (english): non-profit organization; accounting; political party; Croatian Democratic Union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:933764
• 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: Open access
• Created on: 2025-02-25 16:41:50