Specifičnosti i računovodstveno praćenje troškova u graditeljstvu

master's thesis

• Title (english): Specificity and accounting cost tracking in construction
• Author: Doris Sokolić
• Mentor: Ivana Dražić Lutilsky (mentor); MBZ: 242861
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Graditeljstvo je bitna grana hrvatskog gospodarstva. Kroz godine se ova djelatnost razvija te mijenja zbog raznih utjecaja. Promjene u djelatnosti dovode i do potrebe za promjenama kako u praćenju troškova tako i u samom poslovanju.U radu su objašnjeni glavni pojmovi poput troška, izdatka i rashoda te su prikazane vrste troškova prema različitim klasifikacijama. Predstavljene su metode obračuna troškova te važnost praćenja troškovima ali i upravljanja istim. Rad se bavi graditeljskom djelatnosti te je tako u središnjem dijelu prikazano stanje u Republici Hrvatskoj, broj zaposlenih, udio u BDP-u te druge karakteristike. Također predstavljene su promjene nastale kroz godine. Promjene se odnose na donošenje novih zakona koji utječu na obavljanje djelatnosti te novog načina računovodstvenog i poreznog tretiranja troškova. Na kraju, prikazan je primjer graditeljskog poduzeća Klea nekretnine d.o.o. koje je osnovano 2017. godine te se bavi izgradnjom i prodajom vlastitih nekretnina. Analizira se projekt izgradnje pet stambenih zgrada, od kupnje zemljišta, procesa izgradnje pa sve do konačne prodaje stanova. Na taj način prikazani su svi troškovi potrebni za ostvarenje projekta te je li projekt uspješno obavljen odnosno je li ostvaren pozitivan financijski rezultat.

Abstract (english)

Construction is an important branch of the Croatian economy. Throughout the year, this activity is developing and changing due to various impacts. Changes in the activities also lead to the need for changes both in cost and business management. The paper describes the main terms such as cost, expense, and expenditure and describes the types of costs according to different classifications. Cost accounting methods have been introduced, as well as the importance of cost tracking and management. The paper shows the construction activity and in the central part is presented the situation in the Republic of Croatia, the number of employees, the share in GDP and other characteristics. Changes made throughout the years are also presented. The changes are related to the adoption of new laws that affect the performance of the business and the new ways of accounting cost tracking. In the end is an example of a construction company Klea nekretnine d.o.o. which was founded in 2017 and which works in construction and sale of its own real estate. An analysis of the construction project of five residential buildings, from the purchase of land, the construction process to the final sale of flats. In this way, all the costs necessary for the implementation of the project are shown and whether the project has been successfully completed or has achieved a positive financial result.

• Keywords: trošak; upravljanje; planiranje; graditeljstvo; prijenos porezne obveze
• Keywords (english): cost; management; planning; construction; reverse charge
• Language: croatian
• URN:NBN: urn:nbn:hr:148:196169
• 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: 2019-09-09 13:32:12