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Računovodstveno praćenje nabave i utroška sitnog inventara i ambalaže kod mikro i malih poduzetnika
Anita Rupnik (2018)
RRiF College of Financial Management
Cite this document

Rupnik, A. (2018). Računovodstveno praćenje nabave i utroška sitnog inventara i ambalaže kod mikro i malih poduzetnika (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:512573

Rupnik, Anita. "Računovodstveno praćenje nabave i utroška sitnog inventara i ambalaže kod mikro i malih poduzetnika." Undergraduate thesis, RRiF College of Financial Management, 2018. https://urn.nsk.hr/urn:nbn:hr:198:512573

Rupnik, Anita. "Računovodstveno praćenje nabave i utroška sitnog inventara i ambalaže kod mikro i malih poduzetnika." Undergraduate thesis, RRiF College of Financial Management, 2018. https://urn.nsk.hr/urn:nbn:hr:198:512573

Rupnik, A. (2018). 'Računovodstveno praćenje nabave i utroška sitnog inventara i ambalaže kod mikro i malih poduzetnika', Undergraduate thesis, RRiF College of Financial Management, accessed 26 February 2020, https://urn.nsk.hr/urn:nbn:hr:198:512573

Rupnik A. Računovodstveno praćenje nabave i utroška sitnog inventara i ambalaže kod mikro i malih poduzetnika [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2018 [cited 2020 February 26] Available at: https://urn.nsk.hr/urn:nbn:hr:198:512573

A. Rupnik, "Računovodstveno praćenje nabave i utroška sitnog inventara i ambalaže kod mikro i malih poduzetnika", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:198:512573

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Metadata
TitleRačunovodstveno praćenje nabave i utroška sitnog inventara i ambalaže kod mikro i malih poduzetnika
Title (english)ACCOUNTING MANAGEMENT OF PURCHASE AND COST OF SMALL INVENTORY AND PACKAGIN IN MICROCOMPANIES AND SMALL COMPANIES
AuthorAnita Rupnik
MentorJasna Vuk (mentor)
Committee memberTamara Cirkveni Filipović (predsjednik povjerenstva)
Committee memberAnja Božina (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2018-12-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Sitan inventar i ambalaža dio su kratkotrajne imovine trgovačkog društva. Riječ je o imovini koju trgovačka društva koriste kao pomoćna sredstva u obavljanju svoje djelatnosti, a nabavne su vrijednosti do 3.500,00 kn. Početno i naknadno vrednovanje sitnog inventara uređuju Hrvatski standardi financijskog izvješćivanja. Početno vrednovanje sitnog inventara i ambalaže određuje se prema nabavnoj vrijednosti, odnosno prema neto utrživoj vrijednosti, ovisno o tome koja je vrijednost niža. Računovodstveno postupanje sa sitnim inventarom i ambalažom uključuje njihovu nabavu, stavljanje u uporabu, otpis i rashodovanje. Nakon isteka uporabe, sitan inventar može se prodati kao cjelina ili se može prodati za rezervne dijelove ili kao otpad. Za sitan inventar i ambalažu vode se analitičke evidencije. Uz posebne vrste ambalaže vezane su naknade.
Abstract (english)
Small inventory and packaging are classified as a company's current assets. These are the assets which companies use as additional aids in their activities, and they are valued at up to 3.500,00 kn. The initial and subsequent evaluation of the small inventory is regulated by the Croatian Financial Reporting Standards. The initial evaluation of small inventory and packaging is determined at its acquisitional cost or its net realisable value, depending on which of those two is lower. Accounting management of small inventory and packaging involves purchasing, putting them into use, deduction and disposal. Upon expiration of use, small inventory can be sold as a whole or it can be sold for spare parts or waste. Analytical records are kept for small inventory and packaging. The specificities of packaging management include several types of fees.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:512573
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2019-04-11 10:39:37