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master's thesis
Računovodstveno praćenje nabave i prodaje trgovačke robe
2022. urn:nbn:hr:198:191730
Frlan, Antonija
University of Applied Sciences RRiF

Cite this document

Frlan, A. (2022). Računovodstveno praćenje nabave i prodaje trgovačke robe (Master's thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:191730

Frlan, Antonija. "Računovodstveno praćenje nabave i prodaje trgovačke robe." Master's thesis, University of Applied Sciences RRiF, 2022. https://urn.nsk.hr/urn:nbn:hr:198:191730

Frlan, Antonija. "Računovodstveno praćenje nabave i prodaje trgovačke robe." Master's thesis, University of Applied Sciences RRiF, 2022. https://urn.nsk.hr/urn:nbn:hr:198:191730

Frlan, A. (2022). 'Računovodstveno praćenje nabave i prodaje trgovačke robe', Master's thesis, University of Applied Sciences RRiF, accessed 16 November 2024, https://urn.nsk.hr/urn:nbn:hr:198:191730

Frlan A. Računovodstveno praćenje nabave i prodaje trgovačke robe [Master's thesis]. Zagreb: University of Applied Sciences RRiF; 2022 [cited 2024 November 16] Available at: https://urn.nsk.hr/urn:nbn:hr:198:191730

A. Frlan, "Računovodstveno praćenje nabave i prodaje trgovačke robe", Master's thesis, University of Applied Sciences RRiF, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:198:191730

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Metadata
TitleRačunovodstveno praćenje nabave i prodaje trgovačke robe
Title (english)Accounting Monitoring of the Purchase and Sale of Merchandise
AuthorAntonija Frlan
MentorĐurđica Jurić (mentor)
Committee memberAnđelka Buneta (predsjednik povjerenstva)
Committee memberNikolina Markota Vukić (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2022-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Računovodstveno praćenje nabave i prodaje trgovačke robe složen je proces. Složenost računovodstvenog praćenja nabave i prodaje trgovačke robe proizlazi iz činjenice da prilikom provedbe navedenog procesa treba poštivati različite zakonske regulative i Hrvatski standard financijskog izvještavanja 10 – Zalihe te Međunarodni računovodstveni standard 2 – Zalihe. Također, složenost procesa računovodstvenog praćenja nabave i prodaje trgovačke robe proizlazi iz činjenice da su u taj proces uključene brojne aktivnosti vezane uz računovodstveno praćenje nabave trgovačke robe (proces nabave, knjiženje procesa nabave i uskladištenje trgovačke robe) i one vezane uz računovodstveno i porezno motrište prodaje trgovačke robe. Na primjeru poduzeća GEMMA B&D d.o.o. prikazana je složenost tih procesa koja proizlazi iz poslovanja na domaćem tržištu, tržištu Europske unije kao i na tržištu trećih zemalja. Analiza financijskih pokazatelja 4 poduzeća iz Republike Hrvatske pokazala je da poduzeća imaju vrlo različite rezultate poslovanja u periodu od 2015. do 2019. godine.
Abstract (english)
Accounting for the purchase and sale of merchandise is a complex process. The complexity of accounting for the purchase and sale of merchandises tems from the fact that in implementing this process must comply with various legal regulations and the Croatian Financial Reporting Standard 10 - Inventoriesand International Accounting Standard 2 - Inventories. Also, the complexity of the process of accounting for the purchase and sale of merchandises tems from the fact that this process includes a number of activities related to accounting for the purchase of merchandise (procurement process, recording the procurement process and storage of merchandise) and those related to accounting and sales tax commercial goods. The example of GEMMA B&D d.o.o. shows the complexity of these processes arising from operations in the domestic market, the European Union market and third country markets. The analysis of financial indicators of 4 companies from the Republic of Croatia showed that companies have very different business results in the period from 2015 to 2019.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:191730
Study programmeTitle: Corporate Finance
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica korporativnih financija (stručni/a specijalist/specijalistica korporativnih financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-07-15 14:33:32