Računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj

professional thesis

• Author: Slađana Mavriček
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Danimir Gulin (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Committee member: Boris Tušek (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Osnovna je svrha ovoga rada istražiti računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj, interno i eksterno. Interno izvještavanje je temeljeno na kriteriju odgovornosti i razlikuje se ovisno o vrsti centra odgovornosti, planovima i izvještajima koje menadžeri koriste. Eksterno izvještavanje po segmentima za podlogu ima Međunarodni standard financijskog izvještavanja 8 (MSFI 8), koji propisuje vrste segmenata, kriterije njihovog utvrđivanja te strukturu i sadržaj eksternih izvještaja po segmentima. Radi postizanja osnovne svrhe, u radu su korištene sve potrebne metode znanstveno-istraživačkog rada: induktivno – deduktivni pristup uz primjenu metoda analize i sinteze te metoda deskripcije i komparacije. Kod empirijskog dijela rada koriste se podaci iz sekundarnih izvora uz primjenu relevantnih statističkih metoda, kojima se dolazi do zaključka o učestalosti, kvaliteti i opsežnosti izvještavanja o segmentima. Istraživanje je pokazalo da dvije trećine poslovnih subjekata ne izvještava po segmentima te da većina onih koji izvještavaju formiraju segmente po kriteriju proizvoda ili usluge.

Abstract (english)

The aim of this thesis is to investigate the internal and external accounting reporting by segments in business entities of the Republic of Croatia. Internal reporting is based on the criteria of responsibility and varies according to the type of responsibility centre, plans and reports used by managers. External reporting by segments is based on International Financial Reporting Standard 8 (IFRS 8), which stipulates segments types, the criteria for their identification and the structure and content of external reporting by segments. To achieve main purpose, the thesis comprises all the methods of scientific research: inductive - deductive approach with application of the analysis and synthesis methods as well as description and comparison methods. In the empirical part of the thesis data from secondary sources have been used with the application of relevant statistical methods leading to the conclusions about the frequency, quality and comprehensiveness of reporting by segments. The result has shown that two-thirds of business entities of the Republic of Croatia doesn't report about segments and more then half of those who report, use product as a criteria for identifing segments.

• Keywords: segment; odgovornost; financijsko izvještavanje; fleksibilni proračun
• Keywords (english): segment; responsibility; financial reporting; flexible budget
• Language: croatian
• URN:NBN: urn:nbn:hr:148:586792
• Study programme: Title: Managerial Accounting and Internal Audit; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica upravljačkog računovodstva i interne revizije (sveučilišni/a specijalist/specijalistica upravljačkog računovodstva i interne revizije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-11-17 12:03:31