Računovodstveno praćenje poslovanja malog poduzeća u kurirskoj djelatnosti

master's thesis

• Title (english): Accounting for small enterprises in the courier industry
• Author: Iva Varl
• Mentor: Nikolina Dečman (mentor)
• Committee member: Ana Novak (predsjednik povjerenstva)
• Committee member: Ana Rep (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-02-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Predmet ovoga rada su specifičnosti računovodstvene evidencije malog poduzeća koji se bavi kurirskom djelatnošću i to na primjeru malog poduzeća Rhea d.o.o.. U radu se na primjeru poduzeća Rhea d.o.o. provodi analiza utjecaja COVID-19 pandemije na financijsku stabilnost i uspješnost poslovanja poduzeća i to analizom temeljenih financijskih izvještaja te pojedinačnih financijskih pokazatelja. Temeljni cilj ovoga rada je analizirati specifičnosti računovodstva i financijskog izvještavanja u uslužnim djelatnostima za mala poduzeća u RH te na konkretnom primjeru malog poduzeća prikazati specifičnosti računovodstvenog praćenja u poduzeću Rhea d.o.o. koje obavlja kurirsku djelatnost. S aspekta važnosti, mala poduzeća izuzetno su važan dio gospodarstva kako na svjetskoj razini, tako i na nacionalnoj razini. Sva poduzeća su obveznici vođenja računovodstvene evidencije i sastavljanja financijskih izvještaja koji su važan preduvjet za uspješno poslovanje i donošenje poslovnih odluka kako internih, tako i eksternih korisnika. Razlika u načinu vođenja računovodstvene evidencije i izvještavanja određena je veličinom poslovnog subjekta i načina poslovanja. Veliki utjecaj na gospodarstvo većine zemalja svijeta pa tako i na Republiku Hrvatsku, imala je svijetska kriza prouzrokovana pandemijom COVID-19. Velik broj sektora suočio se sa problemima zbog uvedenih ograničenja kretanja i putovanja, no trenutna kriza različito utječe na razne sektore i poduzeća. Unatoč negativnim trendovima u poslovanju uzrokovanih pandemijom, neka od poduzeća uspjela su iskoristiti poteškoće u poslovanju te su tako unaprijedile svoju poslovnu djelatnost.

Abstract (english)

The subject of this thesis are the specific aspects of the accounting records of a small company engaged in courier activities on the example of a small company Rhea d.o.o .. This thesis deals with an analysis of the impact of the COVID-19 pandemic on the financial stability and business performance of the company Rhea d.o.o. by analyzing the basic financial statements and individual financial indicators. The main goal of this thesis is to analyze the specific aspects of accounting and financial reporting in service activities for small businesses in the Republic of Croatia and to show on a specific example of a small business the specifics of accounting in the company Rhea d.o.o. which performs courier activity. In terms of importance, small businesses are an extremely important part of the economy both globally and nationally. All companies are obliged to keep accounting records and prepare financial statements, which are an important prerequisite for successful business and business decisions of both internal and external users. The difference in the manner of keeping accounting records and reporting is determined by the size of the business entity and the manner of doing business. The global health crisis caused by the COVID-19 pandemic has strongly affected the economy of most countries, including the Republic of Croatia. Although many sectors have been affected by imposed restrictions on movement and travel, the coronavirus crisis is affecting different sectors and businesses differently. Despite the negative business trends caused by the pandemic, some of the companies managed to take advantage of the difficulties in doing business and thus improved their business

• Keywords: računovodstvo; financijsko izvještavanje; mala poduzeća; kurirska djelatnost
• Keywords (english): accounting; financial reporting; small companies; courier industry
• Language: croatian
• URN:NBN: urn:nbn:hr:148:185440
• 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: 2022-02-22 15:36:26