Računovodstveno praćenje ulaganja u razvoj poslovnog programa

master's thesis

• Title (english): Accounting treatment of business software development
• Author: Nikolina Vrbić
• Mentor: Katarina Žager (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2019-09-10, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Suvremeno poslovanje u velikoj mjeri ovisi o informatičkoj tehnologiji i poslovnim programima koji su sastavni dio svakog poduzeća bez obzira na veličinu i djelatnost kojom se bavi. Njihov temeljni značaj vidljiv je kroz olakšavanje i ubrzavanje poslovnih procesa, ali i generiranje pravovremenih i točnih informacija koje pomažu u procesu odlučivanja i izvještavanja u realnom vremenu, što je osobito važna značajka računovodstvenih programa, budući da je ručna obrada poslovnih transakcija postala prošlost. Poduzeća mogu na različite načine steći poslovni program i sukladno tome, ga različito evidentirati u poslovnim knjigama. Osim kupnje i najma, programe je moguće i interno razviti. Upravo taj oblik stjecanja imovine je posebno reguliran računovodstvenim standardima i zahtjeva specifično računovodstveno praćenje prema fazama nastajanja takvog programa. S obzirom na to da poslovni programi imaju obilježje nematerijalne imovine i vrijednost komponenti korištenih za njihov razvoj nije lako mjeriti, a ulaganja su često značajna, problem predstavlja kapitaliziranje troškova razvoja i utvrđivanje njegove konačne vrijednosti koja se evidentira u poslovnim knjigama.

Abstract (english)

Modern business is highly dependent on information technology and business software that are an integral part of any company, regardless of the size and the activity of its business. Their fundamental importance is evident through facilitating and accelerating business processes, as well as generating timely and accurate information that helps in decision- making and real-time reporting, which is an especially important feature of accounting software, since manual processing of business transactions has become a thing of the past. Companies can acquire a business software in various ways and can thus record it in the books of account in different ways. In addition to buying and leasing software, it can also be internally developed. This form of asset acquisition is specifically governed by accounting standards and requires specific accounting monitoring according to the stages in which such software is created. Since business software is characterized by intangible assets and it is not easy to measure the value of the components used for their development and investments involved are often significant, the problem lies in capitalizing development costs and determining their final value recorded in the books of account.

• Keywords: poslovni program; troškovi istraživanja; troškovi razvoja; računovodstveni tretman
• Keywords (english): business software; research costs; development costs; accounting treatment
• Language: croatian
• URN:NBN: urn:nbn:hr:148:228713
• 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: 2019-09-10 19:43:35