Računovodstvo zdravstvenih ustanova s osvrtom na domove zdravlja

master's thesis

• Title (english): Accounting of health institutions with reference to health centers
• Author: Karla Habek
• Mentor: Vesna Vašiček (mentor)
• Committee member: Martina Dragija Kostić (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-07-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tema ovog rada su proračunski korisnici kao dio javnog sektora Republike Hrvatske, njihova obilježja i specifičnosti te posebno računovodstveni ustroj i poslovi. Iznesene su razlike profitnog u odnosu na neprofitni sektor, kao i izvori financiranja državnih (vladinih) i nedržavnih (nevladinih) neprofitnih organizacija, te posebno obilježja proračuna i proračunskih korisnika. Također, navedena su obilježja računovodstva proračunskih korisnika, njihov računski plan, poslovne knjige koje vode i financijski izvještaji koje su obvezni sastavljati. Poseban osvrt posvećen je zdravstvenim ustanovama, te je naveden način organizacije zdravstvene zaštite u Republici Hrvatskoj, a na primjeru Doma zdravlja Kutina opisane su specifičnosti djelatnosti i računovodstva zdravstvene ustanove.
Metode prikupljanja podataka za ovaj rad temeljene su na stručnoj literaturi i službenim internetskim izvorima te su provedeni dubinski intervjui metodom „lice u lice“ s voditeljicom službe za ekonomsko-financijske poslove Doma zdravlja Kutina.

Abstract (english)

The topic of this paper are government budget users as a part of the public sector of the Republic of Croatia, their characteristics and specifics, especially the accounting structure and operations. The differences between the profit and non-profit sector are presented, as well as the sources of financing of state (governmental) and non-state (non-governmental) non-profit organizations, and especially the characteristics of the budget and budget users. Also, the characteristics of accounting of budget users, their accounting plan, business books that are kept and financial statements that are required to compile, are listed. Special attention is paid to health care institutions. It is stated the manner of organization of health care in the Republic of Croatia with the specifics of the activities and accounting of the health care institution that are described on the example of the Kutina Health Center.
The methods of data collection for this paper are based on professional literature and official Internet sources, as well as an in-depth face-to-face interviews that were conducted with the head of the economic and financial affairs department of the Kutina Health Center

• Keywords: neprofitni sektor; proračunski korisnici; zdravstvene ustanove; dom zdravlja; obilježja računovodstva
• Keywords (english): non-profit sector; government budget users; health facilities; health center; accounting features
• Language: croatian
• URN:NBN: urn:nbn:hr:148:111430
• Study programme: Title: Business 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: Open access
• Created on: 2021-07-06 13:36:17