Računovodstveno praćenje procesa nabave i prodaje trgovačke robe na primjeru maloprodajnog poduzeća

master's thesis

• Title (english): Accounting monitoring of the process of purchase and sale of trade goods on the example of a retail company
• Author: Anđela Pedisić
• Mentor: Nikolina Dečman (mentor)
• Committee member: Ana Novak (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: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Trgovina na malo je kupnja robe radi daljnje prodaje potrošačima za njihovu osobnu upotrebu ili za korištenje u kućanstvu. Zbog velike prilagodljivosti i sposobnosti ažurnog odgovaranja na promjene gospodarskih prilika upravo su ovakve djelatnosti važan segment gospodarstva. U trgovinskim poduzećima imovinu predstavljaju zalihe robe i javljaju se u strukturi bilance. Svi troškovi koji su nastali vezano uz nabavu robe čine trošak nabave te se isti uključuju u trošak zaliha. Imovina obuhvaća ekonomske resurse koje poduzeće upotrebljava prilikom obavljanja registrirane djelatnosti. Oblici imovine koji imaju fizički oblik nazivaju se materijalnom imovinom, dok se nematerijalna imovina odnosi ugovorna i zakonska prava. Račun mora, kao isprava, sadržavati sve elemente koji su propisani Zakonom o porezu na dodanu vrijednost te ostalim zakonskim propisima. Prije no što se roba stavi u prodaju, trgovac ima obvezu izraditi ispravu o zaduženju na temelju koje se potom unose podaci u evidenciju maloprodaje. Nabava je značajan strateški čimbenik kada je riječ o profitabilnosti organizacije i o povećanju njezine dioničarske vrijednosti, a upravljanje nabavom važno je radi osiguranja strateške prednosti te potencijala za dodavanje vrijednosti. Troškovi utječu na uspješnost poslovanja poslovnoga subjekta, a vođenje računovodstvene evidencija prodaje trgovačke robe odvija se tako da se kod prodaje roba kupcu isporučuje na temelju otpremnice, koja predstavlja podlogu za izdavanje računa. U radu je na praktičnom primjeru prikazana računovodstvena evidencija nabave i prodaje trgovačke robe.

Abstract (english)

Retail is the purchase of goods for resale to consumers for their personal use or for household use. Due to their great adaptability and ability to respond promptly to changes in economic conditions, such activities are an important segment of the economy. In trading companies, assets are stocks of goods and appear in the structure of the balance sheet. All costs incurred in connection with the purchase of goods constitute the cost of acquisition and are included in the cost of inventories. Assets include economic resources that the company uses in performing its registered activity. Forms of property that have a physical form are called tangible assets, while intangible assets refer to various legal and contractual rights. The invoice must, as a document, contain all the elements prescribed by the Value Added Tax Act. Before the goods are put up for sale, the seller has the obligation to draw up a document of indebtedness of goods on the basis of which the data are then entered in the retail records. Procurement is a significant strategic factor when it comes to the profitability of an organization and increasing its shareholder value, and procurement management is important to ensure strategic advantage and potential for adding value. Costs affect the business performance of an entity, and keeping accounting records of sales of merchandise is carried out in such a way that when selling goods to the customer is delivered on the basis of the delivery note, which is the basis for issuing invoices. In the thesis, the accounting records of the purchase and sale of merchandise are presented on a practical example.

• Keywords: računovodstvo trgovine; trgovačka roba; trgovina na malo; maloprodajno poduzeće
• Keywords (english): trade accounting; merchandise; retail trade; retail enterprise
• Language: croatian
• URN:NBN: urn:nbn:hr:148:781494
• 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: 2022-09-28 14:43:44