master's thesis
KOMPARATIVNA ANALIZA METODA NAKNADNOG PRIZNAVANJA I VREDNOVANJA DUGOTRAJNE MATERIJALNE IMOVINE MEĐU PODUZETNICIMA U RH

Maja Pejić (2017)
University of Split
Faculty of economics Split
Metadata
TitleKOMPARATIVNA ANALIZA METODA NAKNADNOG PRIZNAVANJA I VREDNOVANJA DUGOTRAJNE MATERIJALNE IMOVINE MEĐU PODUZETNICIMA U RH : Diplomski rad
AuthorMaja Pejić
Mentor(s)Željana Aljinović Barać (thesis advisor)
Abstract
Predmet istraživanja ovog rada je ispitati koje metode naknadnog priznavanja i vrednovanja dugotrajne materijalne imovine koriste poduzetnici u RH, te istražiti postojanje značajnih razlika u korištenim metodama s obzirom na veličinu poduzeća, status listanja, vlasništvo, ostvareni financijski rezultat, pravni oblik i djelatnost. Cilj istraživanja je potvrditi ili opovrgnuti postavljene istraživačke hipoteze, odnosno provedenom analizom ispitati postoje li značajne razlike u korištenim metodama koje se odnose na naknadno priznavanje dugotrajne materijalne imovine s obzirom na navedena obilježja. Istraživanje će se provesti na uzorku od 60 hrvatskih poduzeća koji su predali svoje temeljne financijske izvještaje za 2015. godinu. Teorijski okvir čine relevantni računovodstveni standardi: HSFI 6 i MRS 16. Nakon početnog priznavanja poduzetnik treba odabrati metodu troška ili metodu revalorizacije kao računovodstvenu politiku i primijeniti tu politiku na cjelokupnu skupinu dugotrajne materijalne imovine. Rezultati istraživanja pokazuju da većina poduzeća iz uzorka koristi metodu troška za naknadno mjerenje nekretnina, postrojenja i opreme. Kada se poduzeća analiziraju s obzirom na određena obilježja također se dolazi do rezultata da većina koristi metodu troška. Provedenim hi-kvadrat testom dolazi se do rezultata iz kojih proizlazi da ne postoji povezanost između metoda naknadnog mjerenja dugotrajne materijalne imovine i veličine poduzeća, oblika vlasništva, statusa listanja, ostvarenog financijskog rezultata, pravnog oblika i djelatnosti. Dakle, izračunata vrijednost hi-kvadrat testa pokazuje da odabir metode u poduzeću ne ovisi ni o jednom promatranom obilježju. Sukladno dobivenim rezultatima, može se odbaciti temeljna hipoteza o postojanju značajnih razlika u korištenim metodama s obzirom na sva obilježja. Konačno se može zaključiti da ne postoji statistički značajna razlika u korištenim metodama s obzirom na sva ispitivana obilježja.
KeywordsTangible fixed assets the cost method method of revaluation Croatian companies
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2017-03
Parallel abstract (English)
The subject of this research work is to examine what methods of subsequent measurement and valuation of tangible fixed assets is being used by entrepreneurs in the Republic of Croatia and to investigate the existence of significant differences in the methods used in relation to company size, stock exchange status, ownership, achieved financial results, legal form and company activity. The aim of the research was to confirm or refute the proposed research hypotheses and by using analysis to examine whether there are significant differences in the methods relating to the subsequent measurement of tangible fixed assets due to these characteristics. The research will be carried out on a sample of 60 Croatian companies that have submitted their basic financial statements for the year 2015. The theoretical framework is made of relevant accounting standards: CFRS 6 and IAS 16. After the initial recognition entrepreneur should select a method of the cost or revaluation model as its accounting policy and apply the policy to the entire group of fixed assets. The research results show that the majority of companies in the sample used cost method for subsequent measurement of property, plant and equipment. When the company are being analyzed related to certain features, it also leads to results that the majority of companies used cost method. By conducting chi-square test, leads to results of which show that there is no connection between the method of subsequent measurement of fixed assets and the size of the company, types of ownership, the status on the stock exchange, financial results, the legal forms and company activities. Therefore, the calculated value of chi-square test shows that the selection methods of the company is not dependent on any observed characteristic. According to the results, the basic hypothesis of the existence of significant differences in the methods used, with regard to all the features, can be rejected. It can be concluded that there is no statistically significant difference in the methods used related to all investigated characteristics.
Parallel keywords (Croatian)Dugotrajna materijalna imovina metoda troška metoda revalorizacije Hrvatska poduzeća
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:939906
CommitterIvana Gizdić