Financijsko izvještavanje obrtnika u djelatnosti izvođenja instalacija za grijanje, hlađenje i ventilaciju

master's thesis

• Title (english): Financial reporting of craftsmen's in the activity of performing installations for heating, cooling and ventilation
• Author: Valentina Kapelac
• Mentor: Nikolina Dečman (komentor)
• Committee member: Katarina Žager (predsjednik povjerenstva)
• Committee member: Ana Rep (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Do prije desetak godina, pokretanje vlastitog posla u Hrvatskoj uglavnom se svodilo na nužnost, odnosno vlastiti obrti ili poduzeća uglavnom su otvarani u slučajevima ostajanja bez radnog mjesta ili eventualno zbog popunjavanja kućnog budžeta. No, ulaskom u Europsku uniju te dolaskom nekih novih, mlađih i odvažnijih generacija, postupno se promijenio i odnos prema poduzetništvu. Zbog uglavnom jednostavnog vođenja poslovnih knjiga, otvaranje obrta prepoznato je kao jedan od oblika poduzetništva koje čini značajan segment gospodarstva u Hrvatskoj. Prema određenim zakonskim kriterijima, najveći dio obrtnika pripada skupini obveznika poreza na dohodak pa sukladno tome vode i poslovne knjige i krajem poslovne godine, odnosno do kraja veljače u obvezi su predati godišnju poreznu prijavu. Porez na dohodak pripada skupini direktnih ili izravnih poreza, a njegovim izvorima smatraju se dohodci od nesamostalnog rada, od samostalnih djelatnosti, od kapitala, od slobodnih zanimanja, poljoprivrede i sl. Prema definiciji, dohotkom od samostalne djelatnosti smatra se razlika između poslovnih primitaka i izdataka koji su nastali u određenom vremenskom razdoblju. Ovaj rad se primarno bavi financijskim izvještavanjem i analizom računovodstvenog praćenja poslovanja obrta sa svim svojim karakteristikama i značajkama na konkretnom primjeru iz poslovne prakse

Abstract (english)

Up until about ten years ago, starting a private business in Croatia was mostly a matter of necessity, i.e. private crafts or enterprises starting predominately in the case of one losing a job or needing to fill a household budget. However, after joining the European Union a new, younger and bolder generation started to emerge and the attitude towards entrepreneurship has gradually started to change. Due to bookkeeping being relatively easy, opening a craft has been recognized as one of the forms of entrepreneurship that makes a significant component of Croatian economy. According to a certain legal criteria, the biggest portion of craftsmen falls into the category of income tax payers, so they keep their financial records accordingly and are bound to submit their annual tax declaration by the end of the fiscal year, or more specifically, by the end of February next year. Income tax belongs to a group of direct or straightforward tax, and its sources are: income from employment, income from self-employment, from capital, liberal professions, agriculture, etc. By definition, the income from self-employment is considered to be the difference between all the business receipts and all the expenditures a particular time frame. This thesis deals primarily in the financial reporting and analysis of accounting monitoring of the craft business operations with all its characteristics and properties, on the concrete example from the business practice

• Keywords: računovodstvo obrta; dohodak od samostalne djelatnosti; poslovne knjige; porezna prijava
• Keywords (english): craft business accounting; income from self-employment; business books; tax declaration
• Language: croatian
• URN:NBN: urn:nbn:hr:148:093889
• 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: 2022-09-07 15:26:02