Specifičnosti financiranja i računovodstva ustanove za odgoj djece i mladeži

master's thesis

• Title (english): Specifics of finance and accounting aspects in institution for care of children and youth
• Author: Štefica Goršić
• Mentor: Vesna Vašiček (mentor)
• Committee member: Martina Dragija (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-12-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Donošenje državnog proračuna jedan od najvažnijih financijskih, ali i političkih događaja u godini. Riznični sustav izvršenja proračuna ostvaruje zahtjevno financijsko upravljanje i kontrolu nad proračunskim sredstvima. Svi subjekti opće države zakonom su obvezni na primjenu proračunskog računovodstva i financijskog izvještavanja. Također, primjenjuje se i jedinstveni računski plan uz dosljednu primjenu pravila evidencije transakcija i poslovnih događaja. Osnove proračunskog računovodstva temelje se na primjeni modificirane računovodstvene osnove nastanka događaja. Za financiranje Doma za odgoj djece i mladeži Karlovac, u državnom proračunu osiguravaju se sredstva za rashode za zaposlene, materijalne rashode, financijske rashode, naknade građanima i kućanstvima na temelju osiguranja i druge naknade, ostale rashode i rashode za nabavu nefinancijske imovine. Osnovna svrha financijskih izvještaja jest dati informacije o financijskom položaju i uspješnosti ispunjenja postavljenih ciljeva (poslovanja) proračuna, proračunskih i izvanproračunskih korisnika.

Abstract (english)

The adoption of the state budget is one of the most important financial, but also political events of the year. Treasury system of budget execution achieves demanding financial management and control of budget funds. All entities of the general government by law are required to apply budgetary accounting and financial reporting. Also, budgetary users have to apply a unique chart of accounts with the consistent application of the rules how to record transactions and business events. Basics of budgetary accounting are based on the application of modified accrual principle. To provide funding for the Institution for care of children and youth in Karlovac, the state budget assures funds for employee expenses, material expenses, financial expenses, compensations of citizens and households based on insurance and other fees, other expenses and expenditures for the acquisition of nonfinancial assets. The main purpose of financial statements is to provide information about the financial position and performance of budget, budgetary and extra-budgetary users’s objectives.

• Keywords: državni proračun; proračunski korisnik; socijalna skrb; proračunsko računovodstvo; financijski izvještaji proračunskog korisnika
• Keywords (english): budget; budgetary users; social care; budgetary accounting; the financial statements of budgetary users
• Language: croatian
• URN:NBN: urn:nbn:hr:148:092108
• Study programme: Title: Business Economics; Study programme type: university; Study level: 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: 2016-10-21 12:03:33