Specifičnosti računovodstva obrtnika u građevinarstvu

master's thesis

• Title (english): Specifics of craftsman accounting in construction industry
• Author: Bojana Ilibašić
• Mentor: Katarina Žager (mentor)
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tematika ovog diplomskog rada su specifičnosti vođenja poslovne evidencije obrtnika u građevinskoj djelatnost.
Analizom građevinskog sektora i poslovanja građevinskih obrta prikazano je stanje ovog sektora u Republici Hrvatskoj. Građevinski sektor bio je u usponu do 2008. godine kada nastupa razdoblje recesije koja nije zaobišla ni ovaj sektor. Nakon 2008. godine dolazi do pada broja zaposlenih u građevinarstvu, smanjuje se obujam i vrijednost izvedenih građevinskih radova. Recesija pogađa i obrtnike koji zbog poteškoća u poslovanju zatvaraju obrte.
Kroz pojmovno određenje obrtnika i obrtništva prikazan je zakonski okvir koji definira poslovanje obrtništva u Republici Hrvatskoj. Definirani su uvjeti koje obrt mora zadovoljiti da bi mogao poslovati s obzirom na vrstu obrta. Obrti u građevinskoj djelatnosti moraju zadovoljiti posebne uvjete kako bi obrtnici mogli obavljati djelatnosti iz navedenog područja. Navedeno se odnosi na polaganje majstorskih ispita i ispita o stručnoj osposobljenosti.
Računovodstvo obrtnika određeno je ponajprije poreznim zakonima. Obrtnici mogu biti obveznici poreza na dohodak ili obveznici poreza na dobit. Ovisno o sustavu oporezivanja, obrtnici poslovne knjige vode prema načelu jednostavnog ili dvojnog knjigovodstva. Sustav oporezivanja osim načela vođenja računovodstva, određuje poslovne knjige koje obrtnik mora voditi. Osim poreza na dohodak i poreza na dobit, bitna stavka koja utječe na poslovanje obrtnika je porez na dodanu vrijednost. Primjer građevinskog obrta „XY“ pokazuje na koji način se vodi evidencija poslovanja građevinskih obrtnika u sustavu poreza na dohodak.

Abstract (english)

Topic of this paper is specific aspects of keeping business records of craftsman in construction industry.
Analysis of construction industry and business of craftsman in construction shows the state of construction industry in Republic of Croatia. Construction industry was growing until 2008 when recession hit economy. After 2008 number of employees in construction industry decreases, volume and value of construction also decreases. Recession affects craftsman by making them to close their business because of the difficulties in doing business.
Legal framework defines craftsman and craftsmanship in Republic of Croatia. It determines conditions that craftsman have to meet to be able to operate a craft. Craftsman in construction industry have to meet special requirements if they want to do business in this industry. This means that they have to pass the masters exam and professional competence exam.
Craftsman accounting is defined by tax laws. Craftsman can be in two different tax systems, which can be income tax system or corporate income tax system. Craftsman keep their records by two possible methods, single-entry bookkeeping system or double-entry bookkeeping system. Besides income tax and corporate income tax, value added tax has a major impact on craftsman business. Example of craftsmanship “XY” shows the way how construction industry craftsman do their business records when being obliged to paying the income tax.

• Keywords: građevinarstvo; obrt; računovodstvo; porez na dohodak; porez na dobit
• Keywords (english): construction industry; crafts; accounting; income tax; corporate income tax
• Language: croatian
• URN:NBN: urn:nbn:hr:148:369157
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-11-03 13:18:35