Specifičnosti računovodstvenog praćenja poljoprivrede u različitim oblicima organizacije poljoprivredne djelatnosti

professional thesis

• Title (english): Specifics of accounting monitoring of agriculture in different forms of organization of agricultural activity
• Author: Marija Sopić
• Mentor: Mirjana Hladika (mentor)
• Committee member: Danimir Gulin (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Committee member: Katarina Žager (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2022-04-13, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Osnovni ciljevi ovog specijalističkog poslijediplomskog rada su objasniti pojam, ulogu i značaj poljoprivrede u gospodarstvu, te prikazati i sistematizirati zakonodavni i računovodstveni okvir za praćenje poljoprivredne djelatnosti. U radu su prezentirane specifičnosti računovodstvenog evidentiranja proizvodnje grožđa i poljoprivredne proizvodnje u različitim organizacijskim oblicima kroz prikaz proizvodnje grožđa u društvu s ograničenom odgovornošću i u obiteljskom poljoprivrednom gospodarstvu. Svrha i stručni doprinos ovog specijalističkog poslijediplomskog rada ogleda se u sustavnoj prezentaciji računovodstvenih pravila i standarda koji se koriste za računovodstveno praćenje poljoprivredne proizvodnje, uz primjenu poreznih propisa koji su relevantni za oporezivanje poljoprivredne djelatnosti. Dodana vrijednost sadržana je u činjenici da će se ovim radom upotpuniti praznina u relevantnoj znanstvenoj i stručnoj literaturi gdje je evidentan nedostatak cjelovitog analitičkog računovodstvenog pristupa poljoprivrednoj proizvodnji i proizvodnji grožđa kao grani poljoprivredne proizvodnje. Temelj za izradu ovog specijalističkog poslijediplomskog rada su sekundarni podaci, koji su obrađeni induktivnim i deduktivnim znanstveno-istraživačkim metodama. Uz navedene metode korištena je metoda analize, sinteze, klasifikacije i komparacije te metoda studije slučaja. Metoda studije slučaja primijenjena je za računovodstveno praćenje proizvodnje grožđa u slučaju organizacijskog oblika društva s ograničenom odgovornošću i obiteljskog poljoprivrednog gospodarstva. Složenost proizvodnog procesa kroz prikazane računovodstvene postupke pokazuje da je za računovodstveno evidentiranje proizvodnje grožđa potrebno primjenjivati dvojno knjigovodstvo. Takav pristup osigurava informacije o stanju imovine, obveza i kapitala koje su i najtočniji prikaz poslovnog uspjeha (ostvarena dobit) ili neuspjeha (ostvaren gubitak). Temeljem dobivenih podatka mogu se identificirati, ocijeniti, razumjeti i ublažiti mogući rizici u budućem razdoblju.

Abstract (english)

The main objective of this specialist postgraduate thesis is to explain the concept, role and importance of agriculture in the economy, as well as to present and systematize the legislative and accounting framework for monitoring of agricultural activities. The paper presents the specifics of accounting for the production of the grapes and agricultural production in various organizational forms throughout the presentation of the production in a limited liability company as well as in a family farm format. The purpose and professional contribution of this specialist postgraduate thesis is reflected in the systematic presentation of accounting rules and standards used for accounting monitoring of agricultural production, with the application of tax regulations relevant to the taxation of mentioned agricultural activity. The added value is contained in the fact that this paper can fill the gap in the relevant scientific and professional literature where there is an obvious lack of a comprehensive analytical accounting approaches to agricultural production and grape production as a branch of the same. The basis for the preparation of this specialist postgraduate thesis is secondary data, which are processed by inductive and deductive scientific research methods. In addition to the above methods, the method of analysis, synthesis, classification and comparison, as well as the case study method were used. The case study method was applied to the accounting monitoring of grape production in the case of the organizational form of a limited liability company and a family farm. The complexity of the production process throughout the presented accounting procedures shows that, for the accounting recording of grape production it is necessary to apply double-entry bookkeeping. Such an approach provides information on the state of assets, liabilities and equity, which is also the most accurate representation of business success (realized profit) or failure (realized loss). Based on the obtained data, possible risks in the future can be identified, assessed, understood and mitigated on time.

• Keywords: poljoprivreda; proizvodnja grožđa; računovodstveni standardi i pravila; porezni propisi; društvo s ograničenom odgovornošću; obiteljsko poljoprivredno gospodarstvo.
• Keywords (english): agriculture; grape production; accounting standards and rules; tax regulations; limited liability company; family farm.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:578911
• Study programme: Title: Managerial Accounting and Internal Audit; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica upravljačkog računovodstva i interne revizije (sveučilišni/a specijalist/specijalistica upravljačkog računovodstva i interne revizije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-05-16 20:02:58