Organizacija računovodstva u malim i srednjim poduzećima

postgraduate specialist thesis

• Title (english): Organization of accounting in small and medium - sized enterprises
• Author: Biljana Peleš
• Mentor: Katarina Žager (mentor)
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Katarina Žager (član povjerenstva)
• Committee member: Maja Klindžić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-12-12, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu proučava se organizacija računovodstva u malim i srednjim poduzećima na primjeru poduzeća srednje veličine iz djelatnosti trgovine. Mala i srednja poduzeća predstavljaju najzastupljeniji oblik poduzeća u ekonomijama širom svijeta, ključan su sudionik na tržištu, generator su novih ideja, fleksibilna su te ukupno gledajući zapošljavaju velik broj zaposlenika. U malim i srednjim poduzećima postoji nekoliko poslovnih odjela/funkcija ovisno o poslovnoj djelatnosti i prirodi poslovanja poduzeća. Jedan od ključnih odjela je odjel računovodstva. Računovodstvo je usko specijalizirana struka koja zahtijeva poznavanje računovodstvenih i poreznih propisa, standarda financijskog izvještavanja, računovodstvenih načela i pretpostavki te koja zahtijeva vrlo stručan kadar. U malim i srednjim poduzećima vlasnici najčešće imaju mala ekonomsko financijska znanja te stoga dobro organiziran odjel računovodstva može biti od presudne važnosti za uspjeh i opstanak poduzeća. Važnost računovodstvenih informacija koje su produkt odjela računovodstva svoj značaj je razvijalo povijesno gledajući kroz dugi niz godina te iako su se promijenile tehnike i načini evidentiranja poslovnih događaja od papirnate i ručne evidencije do digitalizacije, uvođenja računovodstvenih informacijskih sustava pa sve do danas kada se u računovodstvo uvodi primjena umjetne inteligencije značaj kvalitetnih i pravovremenih računovodstvenih informacija sve je potrebniji. Na primjeru analize slučaja uočena je dobra organizacija rada računovodstvenog odjela, ali su uočeni i određeni nedostaci te su na kraju daju mjere i prijedlozi poboljšanja rada računovodstvenog odjela.

Abstract (english)

This paper studies the organization of accounting in small and medium -sized businesses on an example of company from trade sector . Small and medium sized enterprises represent the most numerous forms of establishing enterprise in economies around the world. They are the key participants in the market, they are also generators of new ideas, they are flexible and they employ a large number of employees. In small and medium – sized enterprises, there are several business departments/functions depending on the business activity and the nature of the company's operations. One of the key departments in the enterprise is the accounting department. Accounting is very strict and specialized profession that requires knowledge of accounting and tax regulations, financial reporting standards, accounting principles and assumptions, and which requires highly skilled staff. In small and medium – sized enterprises, the owners usually have insufficient economic and financial knowledge. On the other hand, a well organized accounting department can be a crucial factor for the success and survival of the company. The importance of accounting information, which is a product of the accounting department, has developed its significance historically over many years, and even though the techniques and ways of recording business events have changed from paper and manual records to digitalization, and the implementation of accounting information systems, and up until today,when there is application of artificial intelligence, the importance of quality and timely accounting information is increasingly necessary. Analysing the example of a medium – sized company from the trade sector the method of an organization of accounting showed as well organized, but it also have some advantages and disadvantages. At the end of this paper, will be given some improvement ideas.

• Keywords: računovodstvo; mala i srednja poduzeća; organizacija; računovodstvene informacije; računovodstveni informacijski sustav
• Keywords (english): accounting; small and medium-sized enterprises; organization; accounting information; accounting information system
• Language: croatian
• URN:NBN: urn:nbn:hr:148:777105
• Study programme: Title: /; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: specijalist/specijalistica računovodstva i poreza (specijalist/specijalistica računovodstva i poreza)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-12-14 11:21:10