Access restricted to higher education institution's students and staff
undergraduate thesis
FIXED ASSETS

Ivana Šabić
Metadata
TitleDugotrajna imovina
AuthorIvana Šabić
Mentor(s)Divna Goleš (thesis advisor)
AbstractDugotrajna imovina je dio ukupne imovine poduzeća. Da bi poduzeće ispunilo svrhu zbog koje je osnovano mora posjedovati određenu imovinu. Imovina se u poduzeću koristi na različite načine te obavlja različite funkcije. Dugotrajna imovina svojim sudjelovanjem u procesu rada na izravan ili neizravan način ostvaruje ciljeve poslovanja. Raspolaganje potrebnim vrstama sredstava, i u potrebnoj količini, preduvjet je za obavljanje poslovanja i ostvarivanje predviđenog obujma proizvodnje. Racionalno korištenje sredstava, pa i prirodnih bogastva, značajan je zadatak i sadržaj ekonomiziranja u poduzećima. Budući da se sredstva troše (fizički i vrijednosno), nadoknađivanje njihove vrijednosti jedan je od osnovnih zadataka i najznačajnijih problema svakog poduzeća. Prema sastavu, obliku, namjeni i uporabi, zatim prema ulozi u poslovanju i izvorima pribavljanja, sredstva se razlikuju ovisno o vrsti djelatnosti kojom se poduzeće bavi. Dugotrajna imovina se u svom vijeku trajanja amortizira, a iznos amortizacije se koristi za zamjenu dugotrajne imovine.
Keywordseconomics of enterprise fixed assets depreciation funds
Parallel title (English)FIXED ASSETS
Committee MembersJelena Šišara
Ana Udovičić
Divna Goleš
GranterVeleučilište u Šibeniku
Lower level organizational unitsMenadžment
PlaceŠibenik
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Economics of Entrepreneurship
Study programme typeprofessional
Study levelundergraduate
Study programmeManagement; specializations in: Tourism Management, Information Management
Study specializationTourism Management
Academic title abbreviationbacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2015-10-22
Parallel abstract (English)Fixed assets is part of the total assets of the company. To company fulfilled the purpose for which it was established must have certain assets. The property is in the company used a variety of ways and perform different functions. Long-term assets through their participation in the process of working on a direct or indirect manner the goals of the business. Availability of the required types of funds, in the quantities required, is a prerequisite for doing business and the realization of anticipated production volume. Rational use of resources, including natural resources, is an important task and content of economizing in companies. Because the money is spent (physical and value), compensation of their value is one of the main tasks and the most important problems of each company. According to the composition, shape, purpose and use, then the role of business and the sources of obtaining the funds will be different depending on the type of activity that the company deals. Non-current assets in its lifetime, depreciated, and the depreciation is used for replacement of fixed assets.
Parallel keywords (Croatian)ekonomika poduzeća dugotrajna imovina amortizacija sredstava
Resource typetext
Access conditionAccess restricted to higher education institution's students and staff
Terms of usehttp://creativecommons.org/licenses/by-nc-nd/3.0/hr/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:143:706628
CommitterNives Paškov Milošević