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undergraduate thesis
Priznavanje prihoda u proizvodnom poduzeću
2016. urn:nbn:hr:192:547170
Lopac, Iris
University of Rijeka
Faculty of Economics and Business

Cite this document

Lopac, I. (2016). Priznavanje prihoda u proizvodnom poduzeću (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:547170

Lopac, Iris. "Priznavanje prihoda u proizvodnom poduzeću." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:192:547170

Lopac, Iris. "Priznavanje prihoda u proizvodnom poduzeću." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:192:547170

Lopac, I. (2016). 'Priznavanje prihoda u proizvodnom poduzeću', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:192:547170

Lopac I. Priznavanje prihoda u proizvodnom poduzeću [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2016 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:192:547170

I. Lopac, "Priznavanje prihoda u proizvodnom poduzeću", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:192:547170

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Metadata
TitlePriznavanje prihoda u proizvodnom poduzeću
Title (english)Revenue recognition in a production company
AuthorIris Lopac
MentorJosipa Mrša (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2016-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Prihodi se smatraju jednim od temeljnih elemenata procjene i vrednovanja uspješnosti poslovanja poduzeća. Definiraju se kao povećanje ekonomskih koristi tijekom obračunskog razdoblja u obliku priljeva ili povećanja imovine, odnosno smanjenja obveza, kada oni imaju za posljedicu povećanje kapitala. Prihodi proizlaze iz redovne aktivnosti poduzetnika. Prema temeljnom načelu priznavanja prihoda oni moraju biti priznati onda kada su ostvareni ili ostvarivi, odnosno kada su zarađeni. Drugim riječima, prihodi se smatraju ostvarenima onda kada su dobra, usluge ili neka druga imovina prodani za novac ili nenovčana sredstva. Nadalje, prihod se smatra ostvarivim onda kada se za primljena nenovčana sredstva utvrdi da su lako unovčiva, dok se prihod smatra zarađenim onda kada društvo postigne ono što je potrebno da bi imalo pravo na primitak koristi. Ukratko, prihodi se mogu priznati onda kada je vjerojatno da će buduće ekonomske koristi ulaziti u poslovanje poduzetnika te kada se one mogu pouzdano izmjeriti. U ovom završnom radu razmatra se priznavanje prihoda u poduzeću Tomaić-Commerc d.o.o. koje se bavi proizvodnom djelatnošću.
Abstract (english)
Revenue is considered one of the fundamental elements of the assessment and evaluation of corporate performance. Defined as an increase in economic benefits during the accounting period in the form of inflows or increases in assets or decrease in liabilities, when they result in a capital increase. Revenues arising from the ordinary activities of entrepreneurs. According to the basic principle of revenue recognition they need to be recognized when they are realized or realizable, and when they are earned. In other words, revenues are considered to be incurred when the goods, services or other property were sold for cash or non-cash items. Furthermore, the income is considered to be feasible when it received for non-cash items found to have a very liquid, while revenue is considered earned when the company achieved what it takes to have the right to receive benefits. In short, revenue can be recognized when it is probable that future economic benefits will go into business entrepreneur, and when they can be reliably measured. In this final work deals with the recognition of revenue in the company Tomaić-commerce Ltd., which specialized in manufacturing activities.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:547170
Study programmeTitle: Business economics; specializations in: Finance and Accounting, Entrepreneurship, Management, Finance and Banking, Marketing, International Business, IT Business
Course: Marketing
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
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Created on2017-02-08 17:29:49