Specifičnosti računovodstva malih i srednjih poduzeća u području ugostiteljske djelatnosti

master's thesis

• Title (english): Specific accounting practices among small and medium enterprises in the catering industry
• Author: Matea Strahinić
• Mentor: Nikolina Dečman (mentor)
• Committee member: Katarina Žager (predsjednik povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-06-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ugostiteljstvo kao jedna od vodećih grana uslužne djelatnosti predstavlja bitnu komponentu
razvoja gospodarstva u mnogim zemljama. Obzirom na njegovu značajnu funkciju u razvoju
gospodarstva zakonom su uređeni načini i uvjeti pod kojima pravne osobe mogu obavljati
ugostiteljsku djelatnost. Upravo ovim diplomskim radom su prikazane specifičnosti
računovodstvenog sustava ugostiteljske djelatnosti. U radu su definirani osnovni pojmovi
ugostiteljske djelatnosti, objašnjen je normativni okvir i cjelokupni računovodstveni tretman
ugostiteljskih trgovačkih društava te su sva teoretska znanja prikazana na praktičnom primjeru
sa stvarnim podacima.

Abstract (english)

Hospitality as one of the leading branches of the catering industry is an essential component
of economic development in many countries. Given its significant function in economic
development it is necessary to regulate the ways and conditions under which legal entities
may perform catering activities. Consequently this master thesis explains the specific
accounting practices which are following catering industry. This master thesis defines the
basic concepts of the catering industry, explains the normative framework and the overall
accounting treatment of catering companies and presents all the theoretical knowledge on a
practical example with real data.

• Keywords: ugostiteljstvo; fiskalizacija; financijsko izvještavanje; porez na potrošnju
• Keywords (english): hospitality; fiscalization; financial reporting; consumption tax
• Language: croatian
• URN:NBN: urn:nbn:hr:148:554535
• 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 authenticated users
• Created on: 2020-06-30 10:08:35