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master's thesis
USPJEŠNOST PLANIRANJA PRORAČUNA JEDINICA LOKALNE SAMOUPRAVE
Diplomski rad
2018. urn:nbn:hr:124:916304
Grubišin, Josipa
University of Split
Faculty of economics Split

Cite this document

Grubišin, J. (2018). USPJEŠNOST PLANIRANJA PRORAČUNA JEDINICA LOKALNE SAMOUPRAVE : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:916304

Grubišin, Josipa. "USPJEŠNOST PLANIRANJA PRORAČUNA JEDINICA LOKALNE SAMOUPRAVE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:916304

Grubišin, Josipa. "USPJEŠNOST PLANIRANJA PRORAČUNA JEDINICA LOKALNE SAMOUPRAVE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:916304

Grubišin, J. (2018). 'USPJEŠNOST PLANIRANJA PRORAČUNA JEDINICA LOKALNE SAMOUPRAVE : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 11 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:916304

Grubišin J. USPJEŠNOST PLANIRANJA PRORAČUNA JEDINICA LOKALNE SAMOUPRAVE : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 November 11] Available at: https://urn.nsk.hr/urn:nbn:hr:124:916304

J. Grubišin, "USPJEŠNOST PLANIRANJA PRORAČUNA JEDINICA LOKALNE SAMOUPRAVE : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:916304

Metadata
TitleUSPJEŠNOST PLANIRANJA PRORAČUNA JEDINICA LOKALNE SAMOUPRAVE : Diplomski rad
AuthorJosipa Grubišin
MentorJosip Visković (mentor)
MBZ: 293632
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Procedura donošenja lokalnog proračuna prilično je duga i složena te ima nekoliko faza kao što su priprema proračuna, planiranje proračuna i izvršenje proračuna. S obzirom da je proces donošenja proračuna zahtjevan i složen, upitno je koliko jedinice lokalne samouprave uspješno planiraju proračunske prihode i rashode odnosno sami proračun. Cilj ovog rada bio je opisati teorijske aspekte proračunskog procesa i samog planiranja proračuna te istražiti u kolikoj mjeri realizirana proračunska sredstva odstupaju od planiranih, bilo da je riječ o pozitivnom ili negativnom rezultatu. Istraživanje je provedeno na području Šibensko-kninske županije analiziranjem Godišnjih izvještaja o izvršenju proračuna jedinica lokalne samouprave. Rezultati istraživanja su pokazali da je kod većine općina i gradova evidentno neuspješno planiranje proračunskih sredstava odnosno da je prilikom planiranja proračuna prisutno “napuhivanje“ istoga.
Abstract (english)
The procedure for making a local budget is rather long and complex and has several stages such as budget preparation, budget planning, and budget implementation. Since the budgeting process is demanding and complex, it is questionable how many units of local selfgovernment successfully plan budget revenues and expenditures and the budget itself. The aim of this paper was to describe the theoretical aspects of the budget process and the budget planning and to explore to what extent the realized budget funds deviate from the planned ones, whether it is a positive or negative result. The survey was conducted in the area of Sibenik-Knin County by analyzing Annual Reports on Execution of Budget of Local Self- Government Units. The results of the research have shown that most municipalities and cities are evidently unsuccessful in budget planning, and that budget is presently "inflated".
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:916304
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-11-28 12:53:42