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master's thesis
Posebnosti praćenja rashoda proračunskih korisnika na primjeru DV Radost, Split
završni rad
2017. urn:nbn:hr:124:171439
Gavranić, Mislav
University of Split
Faculty of economics Split

Cite this document

Gavranić, M. (2017). Posebnosti praćenja rashoda proračunskih korisnika na primjeru DV Radost, Split : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:171439

Gavranić, Mislav. "Posebnosti praćenja rashoda proračunskih korisnika na primjeru DV Radost, Split : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:171439

Gavranić, Mislav. "Posebnosti praćenja rashoda proračunskih korisnika na primjeru DV Radost, Split : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:171439

Gavranić, M. (2017). 'Posebnosti praćenja rashoda proračunskih korisnika na primjeru DV Radost, Split : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 12 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:171439

Gavranić M. Posebnosti praćenja rashoda proračunskih korisnika na primjeru DV Radost, Split : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2025 January 12] Available at: https://urn.nsk.hr/urn:nbn:hr:124:171439

M. Gavranić, "Posebnosti praćenja rashoda proračunskih korisnika na primjeru DV Radost, Split : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:171439

Metadata
TitlePosebnosti praćenja rashoda proračunskih korisnika na primjeru DV Radost, Split : završni rad
AuthorMislav Gavranić
MentorIvana Perica (mentor)
MBZ: 304384
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Rashodi su veoma bitan faktor u poslovanju svake pravne osobe, poduzeća ili ustanove, te se redovito treba voditi njihova računovodstvena analiza i praćenje, kako bi se za buduća razdoblja moglo utvrditi eventualno smanjenje rashoda i samim time, bolji financijski rezultat. Dječji vrtići kao proračunski korisnici imaju samo rashode poslovanja i rashode za nabavu nematerijalne imovine, te su osnovani kao javne ustanove za obavljanje djelatnosti odgoja i obrazovanja, te skrbi djece rane i predškolske dobi. Vođenje računovodstva dječjeg vrtića, kao i evidencija financijskog poslovanja te utvrđivanje godišnjeg plana i programa, obavlja se u skladu sa zakonom, a svaki dječji vrtić ima obavezu na godišnjoj razini donijeti financijski plan i prikazati financijska izvješća za prethodno razdoblje.
Abstract (english)
Expenses are very important factor in every company or institution's management and business, therefore, financial analysis and monitoring should be on a regular basic, so it can be established reduction of expenditures for future periods, and by that, achieve better financial result. Kindergartens are budget users that have only operating expenses and expenses for intangible assets, and are established as public institutions for the performance of the education and care of children of early and preschool age. Accountancy of a kindergarten and also records of financial operations and annual plan and program is done according to law, and every kindergarten have an obligation to make financial plan and financial reports annually.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:171439
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Project management
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-11-08 12:23:46