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undergraduate thesis
Računovodstvo dugotrajne imovine na primjeru poduzeća Narodne Novine d.d.
2019. urn:nbn:hr:143:139243
Pulić, Ivan
Šibenik University of Applied Sciences
Management

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Pulić, I. (2019). Računovodstvo dugotrajne imovine na primjeru poduzeća Narodne Novine d.d. (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:139243

Pulić, Ivan. "Računovodstvo dugotrajne imovine na primjeru poduzeća Narodne Novine d.d.." Undergraduate thesis, Šibenik University of Applied Sciences, 2019. https://urn.nsk.hr/urn:nbn:hr:143:139243

Pulić, Ivan. "Računovodstvo dugotrajne imovine na primjeru poduzeća Narodne Novine d.d.." Undergraduate thesis, Šibenik University of Applied Sciences, 2019. https://urn.nsk.hr/urn:nbn:hr:143:139243

Pulić, I. (2019). 'Računovodstvo dugotrajne imovine na primjeru poduzeća Narodne Novine d.d.', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 13 December 2024, https://urn.nsk.hr/urn:nbn:hr:143:139243

Pulić I. Računovodstvo dugotrajne imovine na primjeru poduzeća Narodne Novine d.d. [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2019 [cited 2024 December 13] Available at: https://urn.nsk.hr/urn:nbn:hr:143:139243

I. Pulić, "Računovodstvo dugotrajne imovine na primjeru poduzeća Narodne Novine d.d.", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:143:139243

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Metadata
TitleRačunovodstvo dugotrajne imovine na primjeru poduzeća Narodne Novine d.d.
Title (english)LONG TERM ASSETS ACCOUNTING ON AN EXAMPLE OF „NARODNE NOVINE D.D.“ ENTERPRISE
AuthorIvan Pulić
MentorAnita Grubišić (mentor)
Committee memberŽelimir Mikulić (predsjednik povjerenstva)
Committee memberDragan Zlatović (član povjerenstva)
Committee memberAnita Grubišić (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Management)
Šibenik
Defense date and country2019-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Imovinu čine sva pokretna i nepokretna dobra i/ili prava vlasništva pravne ili fizičke osobe s kojom poduzeća posluju kako bi ostvarila određenu dobit. Postoji nekoliko podjela imovine, a najčešća je ona prema vijeku trajanja s kojom se dijeli na dugotrajnu i kratkotrajnu. Dugotrajna imovina predstavlja sva sredstva koja su unovčiva i koja se upotrebljavaju u poslovanju na duži rok. U financijskim izvještajima općenita podjela dugotrajne imovine je na: nematerijalnu imovinu, materijalnu imovinu, financijsku imovinu i potraživanja. Postupnim trošenjem dugotrajne imovine dolazi do smanjenja njezine vrijednosti pa podliježe postupku amortizacije. Kako bi se prikazalo stanje dugotrajne imovine za primjer je uzeto poduzeće Narodne novine d.d. na temelju čega je napravljena horizontalna i vertikalna analiza bilance. Za analizu su uzete dvije godine koje prikazuju odnos i strukturu dugotrajne imovine promatranog poduzeća.
Abstract (english)
Assets consist of all movable and immovable goods and/or property rights of a legal or natural person with which companies do business in order to make a profit. There are several subdivisions of assets, the most common one according to asset life-cycle, which are divided into long-term and short-term. Fixed assets represent all resources that are recoverable and used in the long-term business. In the financial statements, the general division of fixed assets is into: intangible assets, tangible assets, financial assets and receivables. By gradual consumption of fixed capital, their value is reduced and is subject to depreciation. In order to show the status of fixed assets, company Narodne novine d.d. is taken as an example on the basis of which horizontal and vertical balance analysis was made. Two years were taken for analysis, showing the relationship and structure of fixed assets of the observed enterprise.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:139243
Study programmeTitle: Management; specializations in: Tourism Management, Information Management
Course: Information Management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-09-27 07:17:48