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postgraduate specialist thesis
Financijsko upravljanje i kontrola u javnom i neprofitnom sektoru
2023. urn:nbn:hr:192:395680
Dujmović, Josip
University of Rijeka
Faculty of Economics and Business

Cite this document

Dujmović, J. (2023). Financijsko upravljanje i kontrola u javnom i neprofitnom sektoru (Postgraduate specialist thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:395680

Dujmović, Josip. "Financijsko upravljanje i kontrola u javnom i neprofitnom sektoru." Postgraduate specialist thesis, University of Rijeka, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:192:395680

Dujmović, Josip. "Financijsko upravljanje i kontrola u javnom i neprofitnom sektoru." Postgraduate specialist thesis, University of Rijeka, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:192:395680

Dujmović, J. (2023). 'Financijsko upravljanje i kontrola u javnom i neprofitnom sektoru', Postgraduate specialist thesis, University of Rijeka, Faculty of Economics and Business, accessed 18 May 2024, https://urn.nsk.hr/urn:nbn:hr:192:395680

Dujmović J. Financijsko upravljanje i kontrola u javnom i neprofitnom sektoru [Postgraduate specialist thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2023 [cited 2024 May 18] Available at: https://urn.nsk.hr/urn:nbn:hr:192:395680

J. Dujmović, "Financijsko upravljanje i kontrola u javnom i neprofitnom sektoru", Postgraduate specialist thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:192:395680

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Metadata
TitleFinancijsko upravljanje i kontrola u javnom i neprofitnom sektoru
Title (english)Financial management and controll in the public and non profit sector
AuthorJosip Dujmović
MentorDavor Vašiček (mentor)
Committee memberMira Dimitrić (predsjednik povjerenstva)
Committee memberDavor Vašiček (član povjerenstva)
Committee memberHelena Blažić (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2023-07-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Korisnici proračunskih sredstava i njihovi čelnici i rukovoditelji zakonski su obvezni provoditi unutarnju kontrolu. Sustav unutarnje kontrole vrlo je jasno zakonski definirano područje. Osnovna svrha sustava unutarnjih kontrola je osiguranje zakonitosti i transparentnosti trošenja proračunskih sredstava. Pored osiguranja transparentnosti poslovanja, sustav unutarnje kontrole nastoji osigurati upravljanje proračunskim sredstvima na način da sredstva osiguravaju vrijednost za novac te ispune cilj za koji su osigurana., da je pristup podacima i informacijama o načinu trošenja dostupan, a podaci pregledni i vjerodostojni. Sustav kontrole nad financijsko računovodstvenim poslovanjem moguće je provoditi kroz više oblika, kao što su državna revizija, unutarnja revizija, unutarnja financijska kontrola ili pak kroz proračunski nadzor. Odgovornost za uspostavu, organizaciju i funkcioniranje sustava unutarnje kontrole je na čelnicima. Podaci o provedenim kontrolama su od javnog interesa te se dostavljaju zainteresiranim stranama. U radu se na primjeru nacionalne humanitarne neprofitne organizacije prikazuje i analizira uspostavljeni način funkcioniranja sustava unutarnjih kontrola. Također prezentiraju se nalazi proračunskog nadzora te analizira izvješće o provedenoj kontroli kao primjer dobre prakse u postupanju kontrolnih institucija.
Abstract (english)
Users of budget funds and their leaders and managers are legally obliged to implement internal control. The internal control system is a very clearly legally defined area. The main purpose of the internal control system is to ensure the legality and transparency of the spending of budget funds. In addition to ensuring business transparency, the internal control system strives to ensure the management of budget funds in such a way that the funds provide value for money and fulfill the purpose for which they were provided, that access to data and information on the way of spending is available, and that the data is transparent and credible. The system of control over financial accounting operations can be carried out through several forms, such as state audit, internal audit, internal financial control or through budgetary control. The responsibility for the establishment, organization and functioning of the internal control system rests with the leaders. Data on the controls carried out are of public interest and are provided to interested parties. Using the example of a national humanitarian non-profit organization, the paper presents and analyzes the established way of functioning of the internal control system. It also presents the findings of budget supervision and analyzes the report on the performed control as an example of good practice in the conduct of control institutions.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:395680
Study programmeTitle: Controlling
Study programme type: university
Study level: postgraduate specialist
Academic / professional title: specijalist/specijalistica kontrolinga (specijalist/specijalistica kontrolinga)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-07-20 16:09:14