Računovodstveno praćenje i nadzor poslovanja obrta

master's thesis

• Title (english): Accounting treatment and supervision of craft business
• Author: Eva Grković
• Mentor: Katarina Žager (mentor)
• Committee member: Katarina Žager (predsjednik povjerenstva)
• Committee member: Ivana Mamić Sačer (član povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Obrtništvo se prvi put pojavljuje još u vrijeme Rimskog doba. U Hrvatskoj, prvi zapisi o
tradicionalnim obrtima datiraju iz XIII. stoljeća gdje uz, tome slične oblike organizacija,
dominiraju gospodarstvima do polovice XIX. stoljeća. Važna uloga obrtništva unutar malog
gospodarstva odigrava se i danas u Republici Hrvatskoj, ali i u svijetu, gdje se i dalje
zapošljava značajan broj radno-sposobnog stanovništva. U ovom se radu objašnjava zašto
izabrati obrt kao oblik pravnog organiziranja djelatnosti, kako ga osnovati, koje poslovne
knjige otvoriti te se prikazuju brojna druga obilježja obrtništva. Poseban naglasak je stavljen
na obrte čiji su vlasnici obveznici poreza na dohodak te se nalaze u sustavu poreza na dodanu
vrijednost. Analizira se računovodstveno praćenje, ali i nadzor poslovanja obrta, što iz
perspektive obrtnika, a što iz perspektive državnih institucija. Također, opisane su
specifičnosti poslovanja kozmetičkog salona koji se bavi proizvodnom, prodajnom i uslužnom
djelatnošću kroz područja računovodstva i revizije.

Abstract (english)

Craftsmanship first appeared in Roman times. In Croatia, the first records of traditional crafts
date from the 13th century, wherewith similar forms of organization, dominated economies
until the mid-19th century. The important role of craftsmanship within the small business
sector is still playing today, where a significant number of the working-age population is still
employed, both in the Republic of Croatia and in the world. The answers to why choose a
craft as a form of the legal organization of the activity, how to set it up, what business books
to open, as well as many other features of craftsmanship, will be presented in this paper.
Particular emphasis is placed on crafts owned by income taxpayers and who are in the valueadded
tax system. The paper analyzes the accounting monitoring of business operations, as
well as the supervision of business operations, both from the perspective of craftsmen and
state institutions. Also, the specifics of the cosmetic craft business dealing with
manufacturing, sales and service activities through the areas of accounting and auditing are
described.

• Keywords: malo gospodarstvo; kozmetički obrt; porez na dohodak; porez na dodanu vrijednost; nadzor
• Keywords (english): small business; cosmetic crafts; income tax; value added tax; supervision
• Language: croatian
• URN:NBN: urn:nbn:hr:148:256633
• Study programme: Title: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics; Course: Accounting; Study programme type: university; Study level: graduate; Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-09-17 15:41:32