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undergraduate thesis
IZRADA PRORAČUNA GRADA BENKOVCA
Završni rad
2017. urn:nbn:hr:124:685122
Ledenko, Antonio
University of Split
Faculty of economics Split

Cite this document

Ledenko, A. (2017). IZRADA PRORAČUNA GRADA BENKOVCA : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:685122

Ledenko, Antonio. "IZRADA PRORAČUNA GRADA BENKOVCA : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:685122

Ledenko, Antonio. "IZRADA PRORAČUNA GRADA BENKOVCA : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:685122

Ledenko, A. (2017). 'IZRADA PRORAČUNA GRADA BENKOVCA : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 18 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:685122

Ledenko A. IZRADA PRORAČUNA GRADA BENKOVCA : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 December 18] Available at: https://urn.nsk.hr/urn:nbn:hr:124:685122

A. Ledenko, "IZRADA PRORAČUNA GRADA BENKOVCA : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:685122

Metadata
TitleIZRADA PRORAČUNA GRADA BENKOVCA : Završni rad
AuthorAntonio Ledenko
MentorIvana Dropulić (mentor)
MBZ: 300582
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Izrada budžeta predstavlja rezultat svakog procesa planiranja, a na temelju budžeta ili proračuna se ocjenjuje realnost ostvarenja ciljeva u odnosu na planirano. Ključna pretpostavka za uspješno donošenje proračuna je kvalitetan proces planiranja i postavljanja ciljeva. Na temelju proračuna moguće je detaljno analizirati sve kategorije prihoda i rashoda i usporediti njihovo stanje s planiranim i sa prethodnim godinama. Također omogućava izradu projekcija za buduća razdoblja. Bitna pretpostavka kod planiranja i izrade proračuna je ravnoteža između prihoda i rashoda. Tijekom izrade rada analizira se proračun Grada Benkovca, lokalne jedinice koja spada u proračunske korisnike, te su opisane i analizirane kategorije prihoda i rashoda. Proračun je temelj za uspješno funkcioniranje grada jer osigurava sredstva za sve korisnike i normalno funkcioniranje sustava. Većinu prihoda proračuna čine porezi, koji omogućuju izdvajanje sredstava za nova ulaganja. Može se reći da je proračun poput kruga jer se prikupljeni prihodi opet troše u vidu rashoda i tako ispočetka.
Abstract (english)
Budget process is the result of every planning process, and on the basis of the budget is assessed the reality of achieving the goals in relation to the planned. The key assumption for successful budgeting is the quality of planning process and setting goals. Based on the budget it is possible to analyze in detail all categories of revenues and expenditures and compare their condition with the planned and with previous years. It also allows making projections for future periods. An important assumption for planning and budgeting is the balance between revenues and expenditures. During the work, the budget of the City of Benkovac, a local unit that belongs to budget users, is analyzed and categories of revenues and expenditures are described and analyzed. Budget is the base for successful city operation, providing resources for all users and normal functioning of the system. Most of the budget revenue is made up of taxes, which make it possible to allocate funds for new investments. It can be said that the budget is like a circle because the collected revenues are again spent in the form of expenditures and so on.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:685122
Study programmeTitle: Business Studies
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-07-10 07:59:43