Title Računovodstvena regulativa malih i srednjih poduzeća
Title (english) The accounting regulation of small and medium companies
Author Renato Bunić
Mentor Ivana Martinčević (mentor)
Committee member Krešimir Buntak (predsjednik povjerenstva)
Committee member Ivana Martinčević (član povjerenstva)
Committee member Vesna Sesar (član povjerenstva)
Granter University North (University centre Varaždin) (Department of Technical and Economic Logistics) Koprivnica
Defense date and country 2016-09-28, Croatia
Scientific / art field, discipline and subdiscipline TECHNICAL SCIENCES Traffic and Transport Technology Intelligent Transport Systems and Logistics
Abstract U današnje vrijeme suočeni smo s izrazito naglim promjenama koje se odvijaju u cjelokupnom gospodarstvu. Ogroman dio gospodarstva čine upravo mala i srednja poduzeća. U Republici Hrvatskoj registrirano je čak 99,7% malih i srednjih poduzeća, od ukupno registriranih subjekata. Oni čine veliku prekretnicu u gospodarstvu i sve više dobivaju na značaju, stoga im je potrebno posvetiti posebnu pozornost.
Sami uvjeti i procedura osnivanja malih i srednjih poduzeća u današnje je vrijeme sve jednostavnija, a dokaz tome je i postojanje usluge e-tvrtka, koja omogućava osnivanje poduzeća u roku od 24 sata. Najčešći pravni oblici organiziranja malih i srednjih poduzeća su obrt, trgovačko društvo i društvo s ograničenom odgovornošću. Ponašanje poslovnih subjekata određeno je raznim zakonima, propisima i standardima. Pravila ponašanja i prezentiranja financijskih izvještaja dana su u normativnom okviru kojeg čine, računovodstvena načela, računovodstveni standardi i zakonski propisi. Što se tiče zakonskih propisa, bitnu ulogu kod sastavljanja financijskih izvještaja ima Zakon o računovodstvu, i njime je uređeno poslovanje u poduzeću. Za mala i srednja poduzeća doneseni su posebni standardi financijskog izvještavanja, a to su Hrvatski standardi financijskog izvještavanja (HSFI). U malim i srednjim poduzećima veliki naglasak stavlja se na proces harmonizacije računovodstvene regulative, a najvažniji instrument harominizacije je standardizacija računovodstva. Računovodstvene informacije postaju sve značajniji instrument pomoću kojih menadžment upravlja poduzećem. Da bi računovodstvene informacije bile korisne, one moraju biti biti razumljive korisnicima, pouzdane i neutralne u smislu da pogoduju interesu. Suvremeni način života zahtijeva primjenu suvremenih informacijsko-komunikaciijskih tehnologija, te je stoga potrebno pravovremeno prihvatiti nove trendove i na taj način steći konkurentsku prednost pred ostalim poduzećima. Da bi poduzeće uspješno funkcioniralo, svi njegovi elementi trebaju biti usklađeni, a budući da se u poslovanju često dešavaju odstupanja od unaprijed postavljenih pravila, vrlo je važno uvođenje nadzora kao mehanizma, koji će osigurati kvalitetno poslovanje poduzeća.
Abstract (english) At the present time we are faced with extremely rapid changes taking place in the economy. A huge part of the economy is made by small and medium enterprises. In Croatia is registered even 99.7% of small and medium-sized enterprises, of total registered entities. They make a breakthrough in the economy and are increasingly gaining in importance, so they need special attention.
Conditions and procedures for the establishment of small and medium-sized businesses in this time are more and simpler, as it is evidenced by the existence of e-business, which allows the establishment of the company within 24 hours. The most common legal forms of organization of small and medium-sized enterprises are crafts, company and Limited Liability Company. The behaviour of businesses is determined by various laws, regulations and standards. Code of conduct and presentation of financial statements are provided in the normative framework consisting of accounting principles, accounting standards and legislation. As for the legislation, an important role in preparing the financial statements has the Accounting Act, and it regulates operations of the company. For small and medium-sized enterprises were adopted specific standards of financial reporting, and these are the Croatian Financial Reporting Standards (CFRS). The major emphasis in the small and medium enterprises is on the process of harmonization of accounting regulations and the most important instrument of harmonization is the standardization of accounting. Accounting information is becoming increasingly important tool by which management manages the company. To make accounting information useful, it must be obvious to users, reliable and neutral in the sense that favourable interest. Modern life requires the application of modern information communication technology, and it is therefore necessary to timely adopt new trends and thereby gain competitive advantage over other companies. To successfully functioning company, all of its elements should be harmonized, and because business often occur deviations from pre-set rules, it is important to control the introduction of such a mechanism that will ensure the high-quality of company's business.
Keywords
malo i srednje poduzeće
računovodstvene informacije
financijski izvještaji
računovodstvena načela
standardi
zakonski propisi
harmonizacija
standardizacija
nadzor
Keywords (english)
small and medium-sized business
accounting information
financial statements
accounting principles
standards
legislation
harmonization
standardization
control
Language croatian
URN:NBN urn:nbn:hr:122:709224
Study programme Title: Technical and Economic Logistics Study programme type: professional Study level: undergraduate Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka tehničke i gospodarske logistike (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka tehničke i gospodarske logistike)
Type of resource Text
File origin Born digital
Access conditions Open access
Terms of use
Repository University North Digital Repository
Created on 2016-12-20 13:06:46