RAČUNOVODSTVENO PRAĆENJE TROŠKOVA SLUŽBENOG PUTA U TUZEMSTVU I INOZEMSTVU

undergraduate thesis

• Title (english): ACCOUNTING REVIEW OF TRAVEL COSTS ON BUSINESS TRIP INLAND AND ABROAD
• Author: Petra Gregorić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Službenim putovanjem smatra se službeno putovanje na koje poslodavac upućuje zaposlenika
na obavljanje određenih poslova, u trajanju do 30 dana neprekidno. Tijekom službenog
putovanja nastat će određeni izdaci.Prilikom povratka sa službenog putovanja troškove je
potrebno obračunati, te priložiti vjerodostojne dokumente koji dokazuju opravdanost
učinjenih troškova. Osim toga, potrebno je ispuniti određene zakonom propisane obrasce kao
što su putni nalozi, JOPPD obrasci te evidentirati nastale promjene. U ovom članku opisana je
razlika između službenog putovanja u zemlji i inozemstvu, primjeri službenog putovanja u
zemlji i inozemstvu, obračun putnih naloga, obračun dnevnica, obrazac JOPPD, te način
knjiženja u oba slučaja.

Abstract (english)

An official trip is considered an official trip on which the employer directs the employee to
perform certain tasks, lasting up to 30 days continuously. During the official trip certain
expenses will be incurred. When returning from an official trip, it is necessary to calculate
the expenses, and attach credible documents that prove the justification of the expenses
incurred. In addition, it is necessary to fill out certain forms prescribed by law, such as travel
orders, JOPPD forms, and record the resulting changes. This article describes the difference
between official travel in the country and abroad, examples of official travel in the country
and abroad, calculation of travel orders, calculation of daily allowances, the JOPPD form, and
the method of posting in both cases.

• Keywords: službeno putovanje; dnevnica; putni nalog; JOPPD obrazac; putni troškovi; neprofitne organizacije
• Keywords (english): official travel; per diem; travel order; JOPPD form; travel expenses; non-profit organizations.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:108661
• Study programme: Title: Business economy; specializations in: Trade business, Tourism business, Accounting and financial business; Course: Accounting and financial business; Study programme type: professional; Study level: undergraduate; Academic / professional title: Stručni prvostupnik (Stručni prvostupnik)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2022-09-15 19:28:22