prikaz prve stranice dokumenta Strukturni elementi računa dobiti i gubitka
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undergraduate thesis
Strukturni elementi računa dobiti i gubitka
Stručni završni rad
2019. urn:nbn:hr:129:671167
Đorđević-Kirin, Mario
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

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Đorđević Kirin, M. (2019). Strukturni elementi računa dobiti i gubitka : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:671167

Đorđević Kirin, Mario. "Strukturni elementi računa dobiti i gubitka : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2019. https://urn.nsk.hr/urn:nbn:hr:129:671167

Đorđević Kirin, Mario. "Strukturni elementi računa dobiti i gubitka : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2019. https://urn.nsk.hr/urn:nbn:hr:129:671167

Đorđević Kirin, M. (2019). 'Strukturni elementi računa dobiti i gubitka : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 25 April 2024, https://urn.nsk.hr/urn:nbn:hr:129:671167

Đorđević Kirin M. Strukturni elementi računa dobiti i gubitka : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2019 [cited 2024 April 25] Available at: https://urn.nsk.hr/urn:nbn:hr:129:671167

M. Đorđević Kirin, "Strukturni elementi računa dobiti i gubitka : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:129:671167

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Metadata
TitleStrukturni elementi računa dobiti i gubitka : Stručni završni rad
AuthorMario Đorđević-Kirin
MentorDario Lešić (mentor)
Committee memberDafne Vidanec (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2019-05-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Račun dobiti i gubitka je jedan od temeljnih financijskih izvještaja koji sadrži informacije o financijskom poslovanju poslovnog subjekta. Osnovni elementi računa dobiti i gubitka su prihodi i rashodi. Sučeljavanjem prihoda i rashoda dobije se rezultat poslovanja. Pozitivna razlika između prihoda i rashoda predstavlja dobit, a negativna razlika između prihoda i rashoda je gubitak. U radu je ukazano na važnost sastavljanja i objave računa dobiti i gubitka u skladu s zakonodavnim okvirom. Posebna pozornost posvećena je strukturi računa dobiti i gubitka kao i njezinoj ulozi u provođenju analiza za donošenje poslovnih odluka kako za menadžment tako i za kreditore, investitore i ostale vanjske korisnike.
Abstract (english)
A Profit and Loss Statement is one of the basic financial statements that contains information on the financial operations of a business entity. The basic elements of a profit and loss account are revenues and expenditures. By combining revenue and expense, the business result is obtained. The positive difference between revenues and expenditures is profit, and the negative difference between revenues and expenditures is a loss. The paper points out the importance of compiling and publishing the profit and loss account in accordance with the legislative framework. Particular attention is paid to the structure of the profit and loss account, as well as its role in carrying out business decision making both for management and for lenders, investors and other external users.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:671167
Study programmeTitle: Business Administration, Undergraduate Professional Study
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 on2022-03-24 10:17:22