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professional thesis
Računovodstvo zaliha javno zdravstvene ustanove
2019. urn:nbn:hr:192:862475
Pin, Ana
University of Rijeka
Faculty of Economics and Business

Cite this document

Pin, A. (2019). Računovodstvo zaliha javno zdravstvene ustanove (Professional thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:862475

Pin, Ana. "Računovodstvo zaliha javno zdravstvene ustanove." Professional thesis, University of Rijeka, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:192:862475

Pin, Ana. "Računovodstvo zaliha javno zdravstvene ustanove." Professional thesis, University of Rijeka, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:192:862475

Pin, A. (2019). 'Računovodstvo zaliha javno zdravstvene ustanove', Professional thesis, University of Rijeka, Faculty of Economics and Business, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:192:862475

Pin A. Računovodstvo zaliha javno zdravstvene ustanove [Professional thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2019 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:192:862475

A. Pin, "Računovodstvo zaliha javno zdravstvene ustanove", Professional thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:192:862475

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Metadata
TitleRačunovodstvo zaliha javno zdravstvene ustanove
Title (english)Accounting of inventories in public helthcare institution
AuthorAna Pin
MentorDavor Vašiček (mentor)
Committee memberMira Dimitrić (predsjednik povjerenstva)
Committee memberAna Marija Sikirić (član povjerenstva)
Committee memberDavor Vašiček (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2019-05-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovom radu obrađuje se tema iz računovodstva proračunskog korisnika u sustavu zdravstva s primjenom modificiranog načela događaja u proračunskom računovodstvu. Rad se temelji na računovodstvenim izvještajima Kliničkog bolničkog centra Rijeka, analizom procesa provođenja postupaka nabave, odabira, distribucije i praćenja zaliha lijekova i potrošnog medicinskog materijala. Lijekovi i potrošni medicinski materijal čine najveći udio u materijalnim troškovima bolnice, a kvalitetna opskrba i upravljanje njihovim zalihama bitna je za optimalnu opskrbu svih organizacijskih jedinica. Krajnji cilj rada je detektirati moguće slabosti ili nepravilnosti u procesu vođenja i upravljanja zalihama u ustanovi. Utvrđena praksa administriranja ima prostora za moguća poboljšanja što potvrđuju dobre prakse drugih zdravstvenih subjekata.
Abstract (english)
The thesis researched in this dissertation involves accounting practices of public healthcare institutions which use the modified accrual basis of accounting. This thesis is based on the accounting reports of the Clinical Hospital Center of Rijeka, which were the basis for the analysis of the procurement, selection and distribution process, as well as the monitoring of medication supplies and medical consumable supplies. Medications and medical consumable supplies make up the biggest part of the material costs of the hospital, whereas a good supply and a good management of the hospital's supplies are essential for an optimal supply of all organizational units. The ultimate objective of the thesis is to detect possible weaknesses and irregularities in the process of stock management in the institution. There is room for improvement in the established administering practice, which is evident when other good practice examples of other health care providers are taken into account.
Keywords
Languagecroatian
URN:NBNurn:nbn:hr:192:862475
Study programmeTitle: Accounting
Study programme type: university
Study level: postgraduate specialist
Academic / professional title: sveučilišni/a specijalist/specijalistica računovodstva (sveučilišni/a specijalist/specijalistica računovodstva)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-12-02 08:27:31