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master's thesis
SPECIFIČNOSTI RAČUNOVODSTVA BRODOGRADNJE NA PRIMJERU „HRVATSKA BRODOGRADNJA TROGIR d.o.o.“
Diplomski rad
2019. urn:nbn:hr:124:740059
Jakus, Marija
University of Split
Faculty of economics Split

Cite this document

Jakus, M. (2019). SPECIFIČNOSTI RAČUNOVODSTVA BRODOGRADNJE NA PRIMJERU „HRVATSKA BRODOGRADNJA TROGIR d.o.o.“ : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:740059

Jakus, Marija. "SPECIFIČNOSTI RAČUNOVODSTVA BRODOGRADNJE NA PRIMJERU „HRVATSKA BRODOGRADNJA TROGIR d.o.o.“ : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:740059

Jakus, Marija. "SPECIFIČNOSTI RAČUNOVODSTVA BRODOGRADNJE NA PRIMJERU „HRVATSKA BRODOGRADNJA TROGIR d.o.o.“ : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:740059

Jakus, M. (2019). 'SPECIFIČNOSTI RAČUNOVODSTVA BRODOGRADNJE NA PRIMJERU „HRVATSKA BRODOGRADNJA TROGIR d.o.o.“ : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 05 April 2025, https://urn.nsk.hr/urn:nbn:hr:124:740059

Jakus M. SPECIFIČNOSTI RAČUNOVODSTVA BRODOGRADNJE NA PRIMJERU „HRVATSKA BRODOGRADNJA TROGIR d.o.o.“ : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2025 April 05] Available at: https://urn.nsk.hr/urn:nbn:hr:124:740059

M. Jakus, "SPECIFIČNOSTI RAČUNOVODSTVA BRODOGRADNJE NA PRIMJERU „HRVATSKA BRODOGRADNJA TROGIR d.o.o.“ : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:740059

Metadata
TitleSPECIFIČNOSTI RAČUNOVODSTVA BRODOGRADNJE NA PRIMJERU „HRVATSKA BRODOGRADNJA TROGIR d.o.o.“ : Diplomski rad
AuthorMarija Jakus
MentorŽeljana Aljinović Barać (mentor)
MBZ: 293643
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-01, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U Republici Hrvatskoj mala i srednja poduzeća posluju u skladu s Hrvatskim standardima financijskog izvještavanja, dok velika društva i društva od javnog interesa koriste MeĊunarodne raĉunovodstvene standarde. MRS – 11 „Ugovori o izgradnji“ propisuju priznavanje prihoda i troškove prema stupnju dovršenosti. Gradnja broda traje nekoliko obraĉunskih razdoblja, a za svaki brod izraĊuje se kalkulacija kao temeljni dokument. Na financijski rezultat broda utjeĉe promjena troška radne snage, cijene... More materijala i teĉajna razlika. Od ĉetiri najveća brodogradilišta u RH, tri brodogradilišta posluju s dobiti i to Grupa Brodotrogir, Grupa Brodosplit i Grupa Viktor Lenac, dok Uljanik Grupa posluje s gubikom. Ova ĉetiri velika brodogradilišta ostvaruju 86,65 % ukupnih poslovnih prihoda svih hrvatskih brodogradilišta. Hrvatska brodogradilišta u svijetu zauzimaju posljednja mjesta na ljestvici najvećih brodogradilišta svijeta. Less
Abstract (english)
In the Republic of Croatia, small and medium-sized enterprises are operating in accordance with the Croatian Financial Standards of reporting, while large companies and companies of public interest use International Accounting Standards. IAS 11 – „Construction Contracts“ provide the recognition of revenue and costs by the percentage of completion method. The construction of the ship lasts several accounting periods, and for each ship calculations are made as the basic document. The... More financial result of the vessel is affected by changes in labor and material costs and by the exchange rates. Three shipyards, of the four largest in Croatia, operate with a profit and those are Brodotrogir Group, Brodosplit Group and Viktor Lenac Group while Uljanik Group works with the loss. These four large shipyards generate 86,65% of the total business revenues of all Croatian shipyards. The Croatian shipyards occupy the last places on the chart of the largest shipyards in the world. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:740059
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 on2019-10-29 09:54:39
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