Računovodstveni tretman obiteljskih poljoprivrednih gospodarstava

master's thesis

• Title (english): Accounting treatment of family farms
• Author: Katarina Hršak
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Obiteljska poljoprivredna gospodarstva su najznačajniji i najbrojniji organizacijski oblik bavljenja poljoprivrednom u Republici Hrvatskoj te su ujedno i strateški vrlo značajna za poljoprivredno gospodarstvo Republike Hrvatske. U današnje vrijeme pandemije ljudi sve više pažnje posvećuju kvaliteti i izvoru proizvoda koje konzumiraju te samim time i sve više cijene domaće proizvode proizvedene na obiteljskim poljoprivrednim gospodarstvima. Također, neke glavne prednosti OPG-a su mogućnost zapošljavanja članova obitelji, mogućnost dobivanja raznih poticaja i potpora od strane Republike Hrvatske, ali i Europske unije te nisu potrebna velika ulaganja za ostvarivanje većeg obujma proizvodnje. Međutim, unatoč navedenim prednostima stanje OPG-a u Republici Hrvatskoj nije na zadovoljavajućoj razini te ne predstavlja konkurenciju ostalim članicama Europske unije, budući da sve više mladih odlazi iz zemlje i ne žele se baviti djelatnošću poljoprivrede. To nezadovoljstvo mladih može se pripisati nedostacima OPG-a, a neki od njih su visoki porezi koje poljoprivrednici moraju plaćati, vremenski uvjeti i nepogode itd.

Abstract (english)

Agriculture is important for every economy and it is the main activity of every country and without it there is no progress and development. Family farms are the most significant and numerous organizational form of agricultural activity in the Republic of Croatia and are also strategically very important for the agricultural economy of the Republic of Croatia. In today's time of the pandemic, people are paying more and more attention to the quality and source of the products they consume, and therefore increasingly appreciating domestic products produced on family farms. Also, some of the main advantages of family farm are the possibility of employing family members, the possibility of obtaining various incentives and supports from the Republic of Croatia, as well as the European Union, and large investments are not required to achieve a larger volume of production. However, despite the mentioned advantages, the state of family farms in the Republic of Croatia is not at a satisfactory level and does not represent competition with other members of the European Union, since more and more young people are leaving the country and do not want to engage in agriculture. This dissatisfaction of young people can be attributed to family farms shortcomings, some of which are high taxes that farmers have to pay, weather conditions and disasters etc.

• Keywords: obiteljska poljoprivredna gospodarstva; djelatnost poljoprivrede; porezni sustav; MRS 41; HSFI 17; računovodstvo poljoprivrede
• Keywords (english): family farms; agriculture; taxation system; IRS 41; HSFI 17; agricultural accounting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:543668
• 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 students and staff of home institution
• Created on: 2022-09-27 10:44:02