prikaz prve stranice dokumenta Računovodstveno praćenje zaliha materijala, sitnog inventara i ambalaže kod malih i srednjih poduzetnika
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undergraduate thesis
Računovodstveno praćenje zaliha materijala, sitnog inventara i ambalaže kod malih i srednjih poduzetnika
2014. urn:nbn:hr:198:628847
Vukojević, Dominik
University of Applied Sciences RRiF

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Vukojević, D. (2014). Računovodstveno praćenje zaliha materijala, sitnog inventara i ambalaže kod malih i srednjih poduzetnika (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:628847

Vukojević, Dominik. "Računovodstveno praćenje zaliha materijala, sitnog inventara i ambalaže kod malih i srednjih poduzetnika." Undergraduate thesis, University of Applied Sciences RRiF, 2014. https://urn.nsk.hr/urn:nbn:hr:198:628847

Vukojević, Dominik. "Računovodstveno praćenje zaliha materijala, sitnog inventara i ambalaže kod malih i srednjih poduzetnika." Undergraduate thesis, University of Applied Sciences RRiF, 2014. https://urn.nsk.hr/urn:nbn:hr:198:628847

Vukojević, D. (2014). 'Računovodstveno praćenje zaliha materijala, sitnog inventara i ambalaže kod malih i srednjih poduzetnika', Undergraduate thesis, University of Applied Sciences RRiF, accessed 17 November 2024, https://urn.nsk.hr/urn:nbn:hr:198:628847

Vukojević D. Računovodstveno praćenje zaliha materijala, sitnog inventara i ambalaže kod malih i srednjih poduzetnika [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2014 [cited 2024 November 17] Available at: https://urn.nsk.hr/urn:nbn:hr:198:628847

D. Vukojević, "Računovodstveno praćenje zaliha materijala, sitnog inventara i ambalaže kod malih i srednjih poduzetnika", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2014. Available at: https://urn.nsk.hr/urn:nbn:hr:198:628847

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Metadata
TitleRačunovodstveno praćenje zaliha materijala, sitnog inventara i ambalaže kod malih i srednjih poduzetnika
Title (english)Accounting of inventories of material, small inventory and packing in small and medium companies
AuthorDominik Vukojević
MentorJasna Vuk (mentor)
Committee memberAnja Božina (predsjednik povjerenstva)
Committee memberNada Dremel (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2014-12-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom radu prikazat ćemo raĉunovodstveno kretanje materijala, sitnog inventara i ambalaţe kroz raĉunski plan poduzetnika od same nabave pa sve do utroška materijala u proizvodnju ili otpisa sitnog inventara i ambalaţe. Materijal društvo koristi za potrebe proizvodnje na naĉin da sa zalihe materijala izdaje materijal za potrebe pogona. Sitan inventar je inventar koji društvu sluţi kao pomoćno sredstvo u proizvodnji koji se otpisuje jednokratno prilikom stavljanja u uporabu ili kalkulativnim otpisom. HSFI 10 - Zalihe je Standard koji ureĊuje poslovanje materijala, sitnog inventara i ambalaţe. Da bi se na ispravan naĉin kroz poslovne knjige poduzetnika mogao kretati materijal, sitan inventar i ambalaţa detaljno ćemo objasniti isprave i evidencije koje sluţe za evidentiranje, praćenje i kontroliranje zaliha kod malih i srednjih poduzetnika. Kroz praktiĉne primjere prikazat ćemo kada materijal, sitan inventar i ambalaţa prestaju za društvo biti kratkotrajna materijalna imovina iskazana u Bilanci i postaje trošak koji se iskazuje u Raĉunu dobitka i gubitka.
Abstract (english)
In this paper we will show the movement of material accounting, small inventory and packing through the Chart of Accounts entrepreneurs from the procurement until the material consumption in production or write-off of small inventory and packing. The company uses the material for the production so that the material issued from stock is used for the purpose of propulsion. Small inventory is inventory that company uses as an aid in the production and is written off once they are put into use or by calculated write-off. HSFI 10 - Inventories is the standard that governs the operation of materials, small tools and packaging. To properly move material, inventory and packaging through we have to explain in detail the documents and records that are used for recording, monitoring and controlling stock in small and medium-sized enterprises. Through practical examples we will try to show when material, inventory and packaging cease to be current asset in the balance sheet and becomes a cost that is recognized in the profit and loss statement.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:628847
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 originReformatted digital
Access conditionsClosed access
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Created on2016-08-09 11:00:11