Računovodstveno praćenje troškova u ugostiteljskoj djelatnosti

master's thesis

• Title (english): Accounting monitoring of costs in hospitality industry
• Author: Marija Vučko
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Vesna Vašiček (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: 2022-07-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Kad je riječ o ugostiteljima i njihovim djelatnostima, može se govoriti o nekim specifičnostima ovog područja, posebice u pogledu praćenja troškova. Osnovni računovodstveni elementi za poslovanje ugostiteljskih objekata su vođenje poslovnih knjiga ugostiteljskih objekata, izračun poreza na dodanu vrijednost i izračun i plaćanje poreza na potrošnju. S obzirom na složenost računovodstvenog poslovanja ugostiteljskih objekata, ovaj diplomski rad ima nekoliko ciljeva: objasniti teorijsko i praktično poslovanja ugostiteljske djelatnosti, prikazati pojedinosti računovodstva troškova ugostiteljskog objekta te prikazati poslovne knjige na primjeru ugostiteljskog obrta. Računovodstvo poslovanja ugostiteljskog objekta ovisi koja je vrsta ugostiteljskog objekta, je li objekt pravna ili fizička osoba, te o vrsti objekta. U Republici Hrvatskoj se ugostiteljski objekti razvrstavaju prema uslugama koje pružaju uz određene minimalne uvjete.

Abstract (english)

When it comes to hospitality and their activities, we can talk about some specifics of this area, especially in terms of cost monitoring. The basic accounting elements for the operation of hospitality industry are include business records hospitality facilities, the calculation of value added tax and the calculation and payment of consumption tax. Given the complexity of the accounting business of catering facilities, this thesis has several objectives: to explain the theoretical and practical business of the hospitality industry, to present details of cost accounting of hospitality facilities and business books on the example of hospitality. Accounting for the operation of a hospitality business depends on the type of hospitality facility, whether the facility is a legal or natural person, and on the type of facility. In the Republic of Croatia, hospitality facilities are classified according to the services they provide with certain minimum conditions.

• Keywords: računovodstvo; ugostiteljstvo; troškovi; porezi; poslovne knjige; obrt
• Keywords (english): hospitality industry; costs; tax; business records; crafts
• Language: croatian
• URN:NBN: urn:nbn:hr:148:336857
• 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: Access restricted to students and staff of home institution
• Created on: 2022-07-11 06:00:39