Računovodstveni tretman poslovnih aktivnosti poduzeća koja posluju u području energetske djelatnosti

master's thesis

• Title (english): Accounting treatment of business activities of companies operating in energy sector
• Author: Mislav Orban
• Mentor: Ana Rep (mentor)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-06-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Europska unija je kroz posljednja tri desetljeća predstavila pet energetskih paketa kojima je stvorila temelje za stvaranje integriranog energetskog tržišta. Donošenje direktiva i uredbi, koje su isprva potaknule liberalizaciju tržišta električne energije i plina, bilo je neophodno kako bi se postiglo učinkovito tržište, pravedan pristup tržištu i sigurna opskrba energijom. Dodatno, EU želi postići što bolju povezanost tržišta država članica i zaštititi krajnje potrošače. Budući da je Republika Hrvatska dobila status kandidata za članstvo Europske unije 2004. godine, obvezala se restrukturirati unutarnje energetsko tržište prema zahtjevima do tada donesenih energetskih paketa. Vlada RH, prema direktivama i uredbama EU, donosi vlastiti set zakona kojima uređuje energetsko tržište i regulaciju toga tržišta. Zakonom o regulaciji energetskih djelatnosti je osnovana Hrvatska energetska regulatorna agencija (HERA) kao neovisna pravna osoba s javnim ovlastima za regulaciju energetskih djelatnosti. Za potrebe regulacije energetskog tržišta HERA krajem 2018. godine donosi Odluku o postupku i načinu vođenja razdvojenog računovodstva energetskih subjekata. Odlukom se subjektima energetskog sektora propisuje obveza specifičnog financijskog izvještavanja. Od poduzeća koja posluju u energetskom sektoru i obavljaju dvije ili više energetskih djelatnosti ili obavljaju neku drugu djelatnost uz energetsku djelatnost u Republici Hrvatskoj zahtijeva se vođenje poslovnih knjiga i sastavljanje financijskih izvještaja zasebno za svaku energetsku djelatnost odnosno razdvojeno od drugih djelatnosti ako subjekt obavlja i druge djelatnosti. Smjernice Odluke uključuju računovodstvene politike i financijsko izvještavanje koje se temelji na načelima nediskriminacije korisnika sustava, sprečavanju narušavanja tržišnog natjecanja, izbjegavanju pristranosti te sprječavanju međusobnog subvencioniranja između različitih energetskih djelatnosti. Dodatno, vođenje razdvojenog računovodstva energetskih subjekata omogućava donošenje cijena, tarifnih stavki i naknada u skladu s metodologijom te predstavlja osnovu za pravilan obračun naknade za obavljanje poslova regulacije energetskih djelatnosti.

Abstract (english)

Over the past three decades, the European Union has presented five energy packages that laid the foundations for the creation of a European integrated energy market. The adoption of directives and regulations, which initially encouraged the liberalization of the electricity and gas markets, was necessary in order to achieve an efficient market, fair market access and secure energy supply. In addition, the EU wants to achieve greater integration of member states’ markets and protect end consumers. Since the Republic of Croatia received the status of a candidate for membership in the European Union in 2004, it undertook to restructure the internal energy market according to the requirements of the energy packages adopted until then. The Government of the Republic of Croatia, according to the directives and regulations of the EU, passes its own set of laws defining the energy market and the regulation of that market. The Act on Regulation of Energy Activities established the Croatian Energy Regulatory Agency (CERA) as an independent legal entity with public authorities for the regulation of energy activities. For the purpose of regulating the energy market, CERA issued a Decision on the procedure and method of keeping separate accounting of energy entities at the end of 2018. The decision stipulates the obligation of specific financial reporting for entities in the energy sector. Companies that operate in the energy sector and perform two or more energy activities or perform some other activity in addition to energy activity in the Republic of Croatia are required to keep business ledgers and prepare financial statements separately for each energy activity, i.e. separately from other activities if the entity also performs other activities. The Decision's guidelines include accounting policy and financial reporting based on the principles of non-discrimination of system users, prevention of distortion of market competition, avoidance of bias and the segment of mutual subsidization between different energy activities. In addition, keeping separate accounting of energy entities enables the adoption of prices, tariff items and fees in accordance with the methodology and represents the basis for the proper calculation of fees for the performance of energy activity regulation.

• Keywords: energetska djelatnost; regulatorni okvir; računovodstvo; financijsko izvještavanje
• Keywords (english): energy sector; regulatory framework; accounting; financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:250379
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-06-30 15:52:57