Title Manipulacija novčanim tokovima u ciklusu nabave Title (english) Cash-Flow manipulations in the procurement cycle Author Tatjane Gral Mentor Robert Zenzerović (mentor)Committee member Ksenija Černe (predsjednik povjerenstva)Committee member Robert Zenzerović (član povjerenstva)Committee member Tician Peruško (član povjerenstva)Granter University of Pula Defense date and country 2016-09-15, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Iako nam povijest prijevare govori da je prijevara i pokušaja prijevara bilo oduvijek, situacija se uvijek pogoršava u razdobljima kriza i recesija jer u tim trenucima ljudi prelaze granice koje inače ne bi prešli. Danas su prijevare i pronevjere česte, olakšava ih fleksibilnost u primjeni računovodstvenih postupaka, i nažalost ih samo dio izlazi na vidjelo. Kako se globalno financijsko tržište sve više razvija i raste, tako se razvijaju i modaliteti prijevara, odnosno manipulacija financijskim izvještajima, koji imaju direktan utjecaj na vrijednost dionica društava koja kotiraju na burzama. Manipulacijama na svim financijskim izvještajima, uključujući i izvještaj o novčanom toku koji se kreira ne osnovu realiziranih novčanih tokova, sve su češće i posljedice njih uzrokuju sve veće štete i gubitke. Utvrđeno je da do manipulacijama novčanim tokovima dolazi zbog potrebe da se potencijalnim kreditorima ili investitorima dokaže da je novčani tok zadovoljavajući i da bi se potencijalno nove obaveze u vidu rate kredita ili zajma mogle redovito vraćati bez da dolazi do problema u redovnom poslovanju. Stoga se pri manipulaciji novčanim tokovima najčešće koriste četiri metode: prebacivanje novčanih tokova iz financijske u poslovnu aktivnost, prebacivanje novčanih izdataka iz poslovne u investicijsku aktivnost, napuhivanje poslovnih novčanih tokova korištenjem akvizicije i otuđenja te jačanje poslovnog toka pomoću neodrživih aktivnosti. Vidljivo je da je pri svim tim manipulacijama cilj povećati novčani tok iz poslovne aktivnosti, pa tako i pri manipulacijama novčanim tokovima u procesu nabave. Kako manipuliranje podacima ne bi uzelo maha i otelo se kontroli, paralelno s manipulacijama razvija se i forenzično računovodstvo koje je usmjereno na otkrivanje manipulacija i prijevara u modernoj ekonomiji.
Abstract (english) Although the history of fraud tells us that frauds and fraud attempts exist since ever, the situation gets worse during the recession and crisis periods because during such periods people tend to cross borders that are not usually crossed. Today frauds and embezzlements are frequent, eased by flexibility of accounting processes, and regretfully only portion of them become visible. As global financial market grows, so do fraud modalities as well, i.e. financial reports manipulation, that has direct impact on stock value of entities that are enlisted in stock exchanges. Financial reports manipulations, including cash-flow report that is based on realized financial flows are more and more frequent and consequences cause increasing damages and loses. It has been established that cash flow manipulations occur due to the need of proving cash flow to potential investors and creditors as adequate for timely payment of financial obligations arising from loans without affecting normal business flow. Therefore, for cash flow manipulations four most used methods are: transfer of cash flow from financial to business activity, transfer of financial cost from business to investment activities, over sizing of business cash flow by using acquisitions and disaffections and cash flow strengthening with unsustainable activities. It is obvious that the purpose of all these manipulations is to increase cash flow from business activity, and also with cash flow manipulations in procurement process. In order to prevent large scales of data manipulations and let it out of control, in parallel to manipulation, forensic accounting is being developed that is aimed to detection of manipulations and frauds in modern economy.
Keywords
prijevare
manipulacije
nabava
novčani tok
Keywords (english)
fraud
manipulation
purchasing
cash flow
Language croatian URN:NBN urn:nbn:hr:137:358669 Study programme Title: Business Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics Type of resource Text File origin Born digital Access conditions Open access Terms of use Repository Digital Repository Juraj Dobrila University of Pula Created on 2017-02-20 12:50:00
