Računovodstveno praćenje poslovanja malog poduzeća iz djelatnosti građevinarstva

master's thesis

• Title (english): Accounting processes in small enterprise operations from construction industry
• Author: Ana Ivanjko
• Mentor: Ana Rep (mentor); MBZ: 358840
• Committee member: Katarina Žager (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-08-31, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Djelatnost građevinarstva kao dio ukupnog gospodarstva ističe se svojim signalnim djelovanjem kao pokazatelj oporavka gospodarstva te pozitivnim utjecajem na razvoj ostalih djelatnosti, dok se značaj malih poduzeća u okviru hrvatskog, ali i europskog gospodarstva ogleda upravo u njihovoj brojnosti u odnosu na velika poduzeća. Cilj diplomskog rada jest prikazati specifičnosti računovodstvenog praćenja i financijskog izvještavanja vezane uz mala poduzeća iz djelatnosti građevinarstva, a što se ostvaruje primjenom računovodstvenih priručnika, znanstvenih i stručnih časopisa te zakonskih propisa Republike Hrvatske uz korištenje metoda deskripcije, analize, dedukcije i usporedbe. Kao ključna specifičnost djelatnosti građevinarstva navodi se tuzemni prijenos porezne obveze, a označava situaciju u kojoj je u transakciji između poreznih obveznika na području Republike Hrvatske, primatelj usluge dužan snositi teret poreza.

Abstract (english)

The construction industry as a part of the overall economy stands out with its signalling activity as an indicator of economic recovery, while the importance of small enterprises in the Croatian and European economy is reflected by their abundancy compared to large enterprises. The aim of the thesis is to present the specifics of accounting processes and financial reporting related to small enterprises that operates in construction industry, which is accomplished by applying accounting manuals, scientific and professional journals as well as the legislation of the Republic of Croatia using the methods of description, analysis, deduction and comparison. The key peculiarity of the construction industry is the domestic transfer of tax liability which indicates the situation in which in a transaction between taxpayers in the Republic of Croatia, the recipient of the service is obliged to bear the tax burden.

• Keywords: mala poduzeća; djelatnost građevinarstva; tuzemni prijenos porezne obveze
• Keywords (english): small enterprises; construction industry; domestic transfer of tax liability
• Language: croatian
• URN:NBN: urn:nbn:hr:148:148022
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and 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: 2021-08-31 08:01:41