undergraduate thesis
The accounting regulation of small and medium companies

Renato Bunić (2016)
University North
University centre Varaždin
Department of Technical and Economic Logistics
Metadata
TitleRačunovodstvena regulativa malih i srednjih poduzeća
AuthorRenato Bunić
Mentor(s)Ivana Martinčević (thesis advisor)
Abstract
U današnje vrijeme suočeni smo s izrazito naglim promjenama koje se odvijaju u cjelokupnom gospodarstvu. Ogroman dio gospodarstva čine upravo mala i srednja poduzeća. U Republici Hrvatskoj registrirano je čak 99,7% malih i srednjih poduzeća, od ukupno registriranih subjekata. Oni čine veliku prekretnicu u gospodarstvu i sve više dobivaju na značaju, stoga im je potrebno posvetiti posebnu pozornost. Sami uvjeti i procedura osnivanja malih i srednjih poduzeća u današnje je vrijeme sve jednostavnija, a dokaz tome je i postojanje usluge e-tvrtka, koja omogućava osnivanje poduzeća u roku od 24 sata. Najčešći pravni oblici organiziranja malih i srednjih poduzeća su obrt, trgovačko društvo i društvo s ograničenom odgovornošću. Ponašanje poslovnih subjekata određeno je raznim zakonima, propisima i standardima. Pravila ponašanja i prezentiranja financijskih izvještaja dana su u normativnom okviru kojeg čine, računovodstvena načela, računovodstveni standardi i zakonski propisi. Što se tiče zakonskih propisa, bitnu ulogu kod sastavljanja financijskih izvještaja ima Zakon o računovodstvu, i njime je uređeno poslovanje u poduzeću. Za mala i srednja poduzeća doneseni su posebni standardi financijskog izvještavanja, a to su Hrvatski standardi financijskog izvještavanja (HSFI). U malim i srednjim poduzećima veliki naglasak stavlja se na proces harmonizacije računovodstvene regulative, a najvažniji instrument harominizacije je standardizacija računovodstva. Računovodstvene informacije postaju sve značajniji instrument pomoću kojih menadžment upravlja poduzećem. Da bi računovodstvene informacije bile korisne, one moraju biti biti razumljive korisnicima, pouzdane i neutralne u smislu da pogoduju interesu. Suvremeni način života zahtijeva primjenu suvremenih informacijsko-komunikaciijskih tehnologija, te je stoga potrebno pravovremeno prihvatiti nove trendove i na taj način steći konkurentsku prednost pred ostalim poduzećima. Da bi poduzeće uspješno funkcioniralo, svi njegovi elementi trebaju biti usklađeni, a budući da se u poslovanju često dešavaju odstupanja od unaprijed postavljenih pravila, vrlo je važno uvođenje nadzora kao mehanizma, koji će osigurati kvalitetno poslovanje poduzeća.
Keywordssmall and medium-sized business accounting information financial statements accounting principles standards legislation harmonization standardization control
Parallel title (English)The accounting regulation of small and medium companies
Committee MembersKrešimir Buntak (committee chairperson)
Ivana Martinčević (committee member)
Vesna Sesar (committee member)
GranterUniversity North
Lower level organizational unitsUniversity centre Varaždin
Department of Technical and Economic Logistics
PlaceKoprivnica
StateCroatia
Scientific field, discipline, subdisciplineTECHNICAL SCIENCES
Traffic and Transport Technology
Intelligent Transport Systems and Logistics
Study programme typeprofessional
Study levelundergraduate
Study programmeTechnical and Economic Logistics
Academic title abbreviationbacc. ing. logist.
Genreundergraduate thesis
Language Croatian
Defense date2016-09-28
Parallel abstract (English)
At the present time we are faced with extremely rapid changes taking place in the economy. A huge part of the economy is made by small and medium enterprises. In Croatia is registered even 99.7% of small and medium-sized enterprises, of total registered entities. They make a breakthrough in the economy and are increasingly gaining in importance, so they need special attention. Conditions and procedures for the establishment of small and medium-sized businesses in this time are more and simpler, as it is evidenced by the existence of e-business, which allows the establishment of the company within 24 hours. The most common legal forms of organization of small and medium-sized enterprises are crafts, company and Limited Liability Company. The behaviour of businesses is determined by various laws, regulations and standards. Code of conduct and presentation of financial statements are provided in the normative framework consisting of accounting principles, accounting standards and legislation. As for the legislation, an important role in preparing the financial statements has the Accounting Act, and it regulates operations of the company. For small and medium-sized enterprises were adopted specific standards of financial reporting, and these are the Croatian Financial Reporting Standards (CFRS). The major emphasis in the small and medium enterprises is on the process of harmonization of accounting regulations and the most important instrument of harmonization is the standardization of accounting. Accounting information is becoming increasingly important tool by which management manages the company. To make accounting information useful, it must be obvious to users, reliable and neutral in the sense that favourable interest. Modern life requires the application of modern information communication technology, and it is therefore necessary to timely adopt new trends and thereby gain competitive advantage over other companies. To successfully functioning company, all of its elements should be harmonized, and because business often occur deviations from pre-set rules, it is important to control the introduction of such a mechanism that will ensure the high-quality of company's business.
Parallel keywords (Croatian)malo i srednje poduzeće računovodstvene informacije financijski izvještaji računovodstvena načela standardi zakonski propisi harmonizacija standardizacija nadzor
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:122:709224
CommitterJasna Kosić