RAČUNOVODSTVENO PRAĆENJE TROŠKOVA I FINANCIJSKO IZVJEŠTAVANJE TURISTIČKIH AGENCIJA

master's thesis

• Title (english): COST ACCOUNTING AND FINANCIAL REPORTING OF TRAVEL AGENCIES
• Author: Ivan Raspović
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik 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: 2022-11-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Naslov ovog diplomskog rada je računovodstveno praćenje troškova i financijsko izvještavanje turističkih agencija, što ujedno predstavlja i predmet rada. Na primjeru turističke agencije Elite Travel d.o.o. analizirani su troškovi i temeljni financijski izvještaji poduzeća za 2019. i 2020. godinu. Kroz rad su također definirani troškovi općenito, njihova podjela i praćenje te pojam turističkih agencija i specifičnosti vezane u njihovo poslovanje. Poslovanje turističkih agencija obilježeno je brojnim specifičnostima, posebno kod oporezivanja njihovih usluga. Zakonom o porezu na dodanu vrijednost (NN 73/13, 99/13, 148/13, 153/13, 143/14, 115/16, 106/18, 121/19, 138/20, 39/22) propisan je poseban postupak oporezivanja poslovanja turističkih ili putničkih agencija, koji je preuzet iz Direktive 2006/112/EZ. Turističke agencije mogu poslovati u svoje ime i za svoj račun, u svoje ime, a za tuđi račun ili u tuđe ime i za tuđi račun. Poseban postupak oporezivanja uveden je zbog pojednostavljenja obračuna poreza na dodanu vrijednost s obzirom na različito mjesto potrošnje i prodaje usluga kako bi osiguralo da obračunati porez ostane u zemlji pružanja, odnosno korištenja usluga. Podaci korišteni u obradi prikupljeni su iz sekundarnih izvora podataka, tj. iz javno objavljenih financijskih izvještaja promatranog poduzeća. S obzirom da turističke agencije spadaju u turistički sektor, na poslovanje u 2020. godini izbijanje Covid – 19 pandemije je imalo značajan utjecaj.

Abstract (english)

The title of this thesis is cost accounting and financial reporting of travel agencies, which is also the subject of the paper. On the example of the travel agency Elite Travel d.o.o. the costs and financial statements for 2019 and 2020 were analyzed. The paper also defines costs in general, their division and monitoring, as well as the concept of travel agencies and the specifics related to their business. The business of travel agencies is marked by a number of specifics, especially in the taxation of their services. The Law on Value Added Tax prescribes a special procedure for taxing the business of travel agencies, which had been implemented for Directive 2006/112/EZ. Travel agencies can do business in their own name and for their own account, in their own name, and for someone else's account or in someone else's account for someone else's account. A special taxation procedure has been introduced to simplify the calculation of value added tax with regard to the different places of consumption and sale of services in order to ensure that the calculated tax remains in the country of provision or use of the services. The data used in the processing were collected from secondary data sources, ie from the publicly published financial statements of the observed company. Given that travel agencies belong to the tourism sector, the outbreak of the Covid – 19 pandemic in 2020 had a significant impact on business.

• Keywords: turističke agencije; troškovi; financijsko izvještavanje
• Keywords (english): travel agencies; costs; financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:555810
• Study programme: Title: 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: 2022-11-24 11:25:27