prikaz prve stranice dokumenta Računovodstvo i porezi u gospodarenju otpadom
Access restricted to students and staff of home institution
professional thesis
Računovodstvo i porezi u gospodarenju otpadom
2017. urn:nbn:hr:192:215039
Petrlić Badurina, Gordana
University of Rijeka
Faculty of Economics and Business

Cite this document

Petrlić Badurina, G. (2017). Računovodstvo i porezi u gospodarenju otpadom (Professional thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:215039

Petrlić Badurina, Gordana. "Računovodstvo i porezi u gospodarenju otpadom." Professional thesis, University of Rijeka, Faculty of Economics and Business, 2017. https://urn.nsk.hr/urn:nbn:hr:192:215039

Petrlić Badurina, Gordana. "Računovodstvo i porezi u gospodarenju otpadom." Professional thesis, University of Rijeka, Faculty of Economics and Business, 2017. https://urn.nsk.hr/urn:nbn:hr:192:215039

Petrlić Badurina, G. (2017). 'Računovodstvo i porezi u gospodarenju otpadom', Professional thesis, University of Rijeka, Faculty of Economics and Business, accessed 02 December 2024, https://urn.nsk.hr/urn:nbn:hr:192:215039

Petrlić Badurina G. Računovodstvo i porezi u gospodarenju otpadom [Professional thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2017 [cited 2024 December 02] Available at: https://urn.nsk.hr/urn:nbn:hr:192:215039

G. Petrlić Badurina, "Računovodstvo i porezi u gospodarenju otpadom", Professional thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:192:215039

Please login to the repository to save this object to your list.
Metadata
TitleRačunovodstvo i porezi u gospodarenju otpadom
AuthorGordana Petrlić Badurina
MentorJosipa Mrša (mentor)
Committee memberDavor Vašiček (predsjednik povjerenstva)
Committee memberBranka Crnković-Stumpf (član povjerenstva)
Committee memberJosipa Mrša (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2017-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U radu je obrađeno gospodarenje otpadom s računovodstvenog i poreznog aspekta. Praćenje zaliha osnova je knjigovodstva u gospodarenju otpadom. Zalihe, njihovo mjerenje i priznavanje regulirani su MRS-om 2 – Zalihe. Zalihe se početno mjere po trošku nabave, a onda po neto utrživoj vrijednosti, ovisno o tome što je manje. U trošak zaliha se prilikom obrade dodaju ostali ovisni troškovi i troškovi konverzije. Troškovi konverzije mogu biti fiksni i varijabilni. Zalihe se prestaju priznavati prodajom, ali se priznaju rashodi od prodaje te prihodi. Obračun troškova te priznavanje rashoda i prihoda predmet su menadžerskih izvještaja. U njima se detaljno analiziraju podaci iz računa dobiti i gubitka, bilance te pokazatelji kao npr. kontribucija, EBITDA, EBIT, EBT. Sve veća pozornost posvećuje se izvještaju o novčanom tijeku. S obzirom na relativno male marže u djelatnosti, praćenje i analiza financijskih pokazatelja izuzetno je važna za financijsku stabilnost poslovanja.
Abstract (english)
This work is about accounting and taxes in the waste management. The base for the accounting is the requirement on how to account the inventory. Inventories, how to measure them and their recognition are prescribed in IAS 2 Inventories. The standard requires inventories to be measured firstly by the purchase cost and then by the cost of net realisable value, depending what is lower. During production, to the initial purchase costs other costs are added – like costs of conversion and other aditional costs. Recognition of inventories is ended by their selling where the revenues and costs of good sold are recognised. Calculation of expences, recognition of costs and revenues are the subjects of manager reports. In this reports, datas from reports like profi&loss, balance sheets and financial indicators like contribution, EBITDA, EBIT and EBD are analysed in detail. Beside other report, more and more attention is put on cash flow. Concerning the situation that the margins are rather low, supervising and analysing of financial indicators is very important for financial stability.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:215039
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 on2017-11-20 09:00:04