master's thesis
Specifičnost poslovanja i poslovnih knjiga obrta za ugostiteljstvo

Antea Kaleb (2016)
University of Split
Faculty of economics Split
Metadata
TitleSpecifičnost poslovanja i poslovnih knjiga obrta za ugostiteljstvo : završni rad
AuthorAntea Kaleb
Mentor(s)Željana Aljinović Barač (thesis advisor)
Abstract
Cilj ovog rada je definirati i objasniti specifičnosti poslovanja i način evidentiranja poslovnih promjena u propisanim poslovnim knjigama i evidencijama, te prikazati način utvrđivanja i oporezivanja dohotka od obavljanja djelatnosti ugostiteljstva. U svrhu boljeg razumijevanja problematike provodi se detaljna analiza poslovanja na primjeru obrta za ugostiteljstvo NE-TO iz Metkovića, te usporedba poslovanja s konkurencijom. Rad je sastavljen od pet cjelina koje obuhvaćaju teoretski i empirijski dio. U uvodu je definirana problematika istraživanja koja se prvenstveno odnosi na složenost poslovanja i praćenja poslovnih promjena u obrtu za ugostiteljstvo, a na koju značajno utječu česte promjene propisa i specifičnosti osobitih propisa struke. Potom slijedi cjelina koja objašnjava normativno uređenje obavljanja ugostiteljske djelatnosti u obrtu za ugostiteljstvo. Treći dio se odnosi na specifičnosti poslovanja i poslovnih knjiga obrtnika u ugostiteljskoj djelatnosti. Empirijski dio obuhvaća prikaz poslovanja i vođenja poslovnih knjiga na praktičnom primjeru obrta za ugostiteljstvo NE-TO, te komparativnu analizu poslovanja skupine obrtnika ugostitelja sa područja grada Metkovića. U zaključku su navedeni glavni rezultati i spoznaje do kojih se došlo na temelju izvedenih nalaza, te su navedeni prijedlozi za moguća unaprijeđena ugostiteljske djelatnosti.
Keywordsaccounting the hospitality industry craftsmen
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelspecialist graduate
Study programmeSpecialist professional graduate study in Management
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016
Parallel abstract (English)
The aim of this paper is to define and explain the specifics running business as a craftsman and the way of business changes, in prescribed accounting books and records, and to demonstrate the method of determining the taxation of income of business activities in hospitality. In order to understand the problem, a detailed analysis of the business will be carried out through example of craftsman Tomislav Miletić who runs a coffee shop in Metkovic. Comparison of business competition will be completed also. The work is composed of five sections and includes theoretical and the empirical part. In the introduction part the issues of research are defined, and are primary related to the complexity of operations and the monitoring of business changes in Hospitality Company, which is significantly affected by the frequent changes of legislation and the specifics of the particular regulation of the profession. In the next chapter the normative regulation of preforming in hospitality industry through Hospitality Company will be explained. The third part refers to the specifics of the business and the business books of companies in the Hospitality and Catering Industry. The empirical part gives an overview of the business and the bookkeeping at a practical example of company for hospitality NE-TO, and comparative analysis of the business group of hospitality companies from the area of Metkovic. In the conclusion part the main results and cognitions, carried out through research are explained and the specified possibilities of improving hospitality industry are proposed.
Parallel keywords (Croatian)računovodstvo ugostiteljska djelatnost obrt
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:069038
CommitterIvana Gizdić