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master's thesis
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The impact of accounting policy on business result
Šejla Štefičar (2017)
University North
University centre Varaždin
Department of Business Economics
Metadata
TitleUtjecaj računovodstvenih politika na poslovni rezultat
AuthorŠejla Štefičar
Mentor(s)Ante Rončević (thesis advisor)
Abstract
Računovodstvene politike su posebna načela osnove, pravila i postupci koje poduzeće usvaja za sastavljanje i prezentiranje financijskih izvještaja. Ne postoji jedinstvena lista usvojenih računovodstvenih politika, već je na menadžmentu da odabere one za koje smatra da najbolje odgovaraju za ispunjenje postavljenih ciljeva poduzeća. Cilj rada je prikazati utjecaj računovodstvenih politika na poslovni rezultat poduzeća. Područja na kojima računovodstvene politike imaju najznačajniji utjecaj na poslovni rezultat su dugotrajna imovina i amortizacija, zalihe, rezerviranja te priznavanje prihoda i otpis potraživanja. Kroz primjere je dokazano da računovodstvene politike utječu na poslovni rezultat u kratkom roku, dok dugoročno nemaju utjecaja na poslovni rezultat.
Keywordsaccounting policies business results
Parallel title (English)The impact of accounting policy on business result
Committee MembersGoran Kozina (committee chairperson)
Anica Hunjet (committee member)
Ante Rončević (committee member)
GranterUniversity North
Lower level organizational unitsUniversity centre Varaždin
Department of Business Economics
PlaceKoprivnica
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Economics; specializations in: Tourism and International Trade
Study specializationTourism and International Trade
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2017-03-14
Parallel abstract (English)
Accounting policies are specific principles, bases, rules and procedures adopted by the company for the preparation and presentation of financial statements. There is no unique list of adopted accounting policies, but it is on the management to choose the ones that are the best for reaching company goals. The aim is to show the impact of accounting policy on the business results of companies. The areas where accounting policies have the most significant impact on the business result are fixed assets and amortization, supplies, provisions and revenue recognition and write-off of receivables. Through examples is proven that accounting policies have impact on business results in short term, while in long term do not have.
Parallel keywords (Croatian)računovodstvene politike poslovni rezultat
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:122:173411