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master's thesis
UTJECAJ RAČUNOVODSTVENIH POLITIKA NA POSLOVNI REZULTAT DRUŠTVA
završni rad
2022. urn:nbn:hr:124:875436
Perasović, Matea
University of Split
Faculty of economics Split

Cite this document

Perasović, M. (2022). UTJECAJ RAČUNOVODSTVENIH POLITIKA NA POSLOVNI REZULTAT DRUŠTVA : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:875436

Perasović, Matea. "UTJECAJ RAČUNOVODSTVENIH POLITIKA NA POSLOVNI REZULTAT DRUŠTVA : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:875436

Perasović, Matea. "UTJECAJ RAČUNOVODSTVENIH POLITIKA NA POSLOVNI REZULTAT DRUŠTVA : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:875436

Perasović, M. (2022). 'UTJECAJ RAČUNOVODSTVENIH POLITIKA NA POSLOVNI REZULTAT DRUŠTVA : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 04 May 2024, https://urn.nsk.hr/urn:nbn:hr:124:875436

Perasović M. UTJECAJ RAČUNOVODSTVENIH POLITIKA NA POSLOVNI REZULTAT DRUŠTVA : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2022 [cited 2024 May 04] Available at: https://urn.nsk.hr/urn:nbn:hr:124:875436

M. Perasović, "UTJECAJ RAČUNOVODSTVENIH POLITIKA NA POSLOVNI REZULTAT DRUŠTVA : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:124:875436

Metadata
TitleUTJECAJ RAČUNOVODSTVENIH POLITIKA NA POSLOVNI REZULTAT DRUŠTVA : završni rad
AuthorMatea Perasović
MentorMarko Čular (mentor)
MBZ: 334714
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2022-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Računovodstvene politike omogućuju upravi društva donijeti odluke o odabiru različitih metoda vrednovanja imovine, obveza, kapitala, prihoda i rashoda što na kraju utječe na ukupni rezultat poslovanja. Cilj ovog rada bio je utvrditi kakav utjecaj imaju računovodstvene politike na područje dugotrajne imovine, amortizacije, zaliha i priznavanja prihoda, te na temelju dobivenih rezultata objasniti kako pojedina politika utječe na financijski rezultat poslovanja društva. Na primjeru društva Sunca hoteli d.d. dokazano je da računovodstvene politike u kratkom roku imaju značaj utjecaj na izgled financijskih izvještaja i na uspješnost poslovanja poduzeća.
Abstract (english)
Accounting policies allow the management of a company to make decisions on the selection of different methods of valuation of assets, liabilities, capital, income and expenses, which ultimately affects the overall result of the business. The aim of this paper was to determine the impact of accounting policies in the field of fixed assets, depreciation and based on the results, to explain how individual policies affect the financial results of company’s operations. On the example of Sunce hoteli d.d. it has been proven that accounting policies in short term have a significant impact on the appearance of financial statements and on the success of the company’ s operations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:875436
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: Accounting and revision
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-11-23 11:00:30