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undergraduate thesis
ANALIZA RAČUNOVODSTVENIH POLITIKA U HOTELI BRELA D.D. I HOTELI TUČEPI D.D.
Završni rad
Split: University of Split, Faculty of economics Split, 2018. urn:nbn:hr:124:445731
Stapić, Maja
University of Split
Faculty of economics Split

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Stapić, M. (2018). ANALIZA RAČUNOVODSTVENIH POLITIKA U HOTELI BRELA D.D. I HOTELI TUČEPI D.D. : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:445731

Stapić, Maja. "ANALIZA RAČUNOVODSTVENIH POLITIKA U HOTELI BRELA D.D. I HOTELI TUČEPI D.D. : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:445731

Stapić, Maja. "ANALIZA RAČUNOVODSTVENIH POLITIKA U HOTELI BRELA D.D. I HOTELI TUČEPI D.D. : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:445731

Stapić, M. (2018). 'ANALIZA RAČUNOVODSTVENIH POLITIKA U HOTELI BRELA D.D. I HOTELI TUČEPI D.D. : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 16 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:445731

Stapić M. ANALIZA RAČUNOVODSTVENIH POLITIKA U HOTELI BRELA D.D. I HOTELI TUČEPI D.D. : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 April 16] Available at: https://urn.nsk.hr/urn:nbn:hr:124:445731

M. Stapić, "ANALIZA RAČUNOVODSTVENIH POLITIKA U HOTELI BRELA D.D. I HOTELI TUČEPI D.D. : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:445731

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Metadata
TitleANALIZA RAČUNOVODSTVENIH POLITIKA U HOTELI BRELA D.D. I HOTELI TUČEPI D.D. : Završni rad
AuthorMaja Stapić
MentorIvana Perica (mentor)
MBZ: 304384
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Predmet ovog rada je bila analiza računovodstvenih politika na pozicijama financijskih izvještaja hotela Brela i Tučepi. Zahvaljujući financijskim izvještajima mogu se prikupiti razne informacije o imovini, prihodima i rashodima, obvezama, kapitalu, kao i informacije o novčanim tokovima te mnoge druge. Računovodstvene politike predstavljaju posebna načela, osnove, dogovore, pravila i prakse koje treba dosljedno primjenjivati prilikom sastavljanja i prezentiranja financijskih izvještaja. Problem istraživanja predstavlja značaj i utjecaj primjene računovodstvenih politika na kvalitetu i izgled financijskog izvještavanja. Cilj rada je bio prikazati računovodstvene politike i njihovu primjenu na praktičnom primjeru dva hotela i analizirati njihov utjecaj na sadržaj financijskih izvještaja. Analizom rezultata istraživanja može se zaključiti da, u ovom slučaju, svaki hotel sam odabire one računovodstvene politike koje će mu omogućiti što uspješnije ostvarenje poslovnih ciljeva. Izbor tih računovodstvenih politika u velikoj mjeri utječe ostvarenje poslovnog rezultata i ukupnih ciljeva društva.
Abstract (english)
The subject of this work was an analysis of accounting policies at the financial statements of Brela and Tucepi hotels. Thanks to the financial statements, various information on assets, income and expenses, liabilities, capital, as well as information on cash flows and many other information can be collected. Accounting policies are the specific principles, bases, agreements, rules and practices to be applied consistently when drafting and presenting financial statements. The problem of research is the significance and impact of the application of accounting policies on the quality and appearance of financial reporting. The aim of work was to present the accounting policies and their application in a practical example of two hotels and analyze their impact on the content of the financial statements. By analyzing the results of the research it can be concluded that, in this case, each hotel chooses those accounting policies that will enable it to achieve the most successful business goals. The choice of these accounting policies greatly influences the achievement of the business results and the overall goals of the company.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:445731
Study programmeTitle: Small Enterprise 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 conditionsOpen access
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RepositoryREFST
Created on2019-11-08 10:22:28