Računovodstveni aspekti poslovanja fondova osnovanih od strane države

professional thesis

• Title (english): Accounting aspects of fund operations established by the state
• Author: Hrvoje Dujmović
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Nika Šimurina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-10-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu obrađuje se tema Računovodstveni aspekti poslovanja fondova osnovanih od strane države. Prikazane su specifičnosti računovodstva, te financijsko planiranje i izvještavanje fondova u Republici Hrvatskoj. Naglasak ovog rada je na analizi izvještaja o financijskom položaju, prihodima i rashodima fondova osnovanih od strane države. U radu su postavljena četiri osnovna cilja. Prvi cilj je analizom računovodstvenih aspekata poslovanja fondova pratiti poslovanje fondova osnovanih od strane države. Navedeni cilj ostvarit ćemo analizom procesa koji počinje od osnivanja i upisa u registar, bilježenja poslovnih događaja te na kraju financijskog izvještavanja. Drugi cilj je analizirati relevantne čimbenike na poslovanje fondova. Čimbenike možemo podijeli na vanjske kao što su financijske krize uzrokovane pandemijom ili ratom, te na unutarnje čimbenike kao što su ustroj i politika poslovanja samog Fonda. Analizom navedenih čimbenika pokazat ćemo kako financijska kriza utječe na rezultate poslovanja. Treći cilj u radu je analiza računovodstvenog sustava Fonda na primjeru Fonda za razgradnju Nuklearne elektrane Krško, koja će se dokazati računovodsvenom obradom dostupnih financijskih pokazatelja u razdoblju od 2018. do 2021. godine. Četvrti cilj je utvrditi opravdanost osnivanja Fonda od strane države kao vlasnika, u svrhu očuvanja kapitala Fonda u uvjetima financijske nesigurnosti i inflacije koja će se također dokazati uvidom u dostupne financijske pokazatelje u razdoblju od 2018. do 2021. godine.

Abstract (english)

This paper deals with the topic Accounting aspects of operations of funds established by the state. The specifics of accounting, as well as financial planning and reporting of funds in the Republic of Croatia, are presented. The emphasis of this paper is on the analysis of reports on the financial position, income and expenses of funds established by the state. The paper sets four basic goals. The first goal is to monitor the operations of funds established by the state by analyzing the accounting aspects of fund operations. We will achieve the stated goal by analyzing the process that begins with the establishment and registration in the register, the recording of business events and at the end of the financial reporting. The second goal is to analyze the relevant factors on the operations of the funds. We can divide the factors into external factors, such as financial crises caused by a pandemic or war, and internal factors, such as the structure and policy of the Fund itself. By analyzing the aforementioned factors, we will show how the financial crisis affects business results. The third goal of the paper is the analysis of the Fund's accounting system on the example of the Nuclear Power Plant Decommissioning Fund Krsko, which will be proven by accounting processing of available financial indicators in the period from 2018 to 2021. The fourth goal is to determine the justification for the establishment of the Fund by the state as the owner, in order to preserve the Fund's capital in conditions of financial uncertainty and inflation, which will also be proven by looking at the available financial indicators in the period from 2018 to 2021.

• Keywords: računovodstvo; fondovi; financijsko izvještavanje
• Keywords (english): accounting; funds; financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:238243
• Study programme: Title: Accounting and Taxation; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica računovodstva i poreza (sveučilišni/a specijalist/specijalistica računovodstva i poreza)
• Type of resource: Text
• File origin: Reformatted digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-11-14 17:40:58