Specifičnosti računovodstva obiteljskih poljoprivrednih gospodarstava

master's thesis

• Title (english): Specifics of accounting in family farm
• Author: Dora Gorup
• Mentor: Katarina Žager (mentor)
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Ana Ježovita (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-08-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Kako bi država mogla funkcionirati na uobičajen način nužno je da raspolaže dostatnim
količinama poljoprivrednih proizvoda. U toj zadaći državi uvelike pomažu mala obiteljska
poljoprivredna gospodarstva. U ovom će se radu prikazati važnost obiteljskih poljoprivrednih
gospodarstava za cjelokupnu poljoprivrednu djelatnosti u Republici Hrvatskoj. Nadalje,
istražiti će se s računovodstvenog aspekta sve zakonske obveze koje se obiteljsko
poljoprivredno gospodarstvo mora pridržavati te približiti sve prednosti i nedostatke
poslovanja takvog subjekta.

Abstract (english)

For normal functioning it is necessary for country to provide minimal adequate quantity of
agricultural products. In this tasks family farms are the best options. In this paper will be
present all advantages and disadvantages of family farms because they are the key element for
stable state of agriculture in Republic of Croatia. Furthermore, it will be shown which
accountant and legal obligations family farms must satisfy so that they can start doing
business.

• Keywords: poljoprivreda; potpore za poljoprivrednike; obrtnik; OPG; računovodstvo obrtnika
• Keywords (english): agriculture; agriculture support; craftsman; family farm; accounting for craftsman
• Language: croatian
• URN:NBN: urn:nbn:hr:148:032857
• 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: 2016-11-26 09:18:21