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undergraduate thesis
Osijek (primjer proračuna i strategija razvoja)
2019. urn:nbn:hr:145:962109
Jurić, Marko
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Jurić, M. (2019). Osijek (primjer proračuna i strategija razvoja) (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:962109

Jurić, Marko. "Osijek (primjer proračuna i strategija razvoja)." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:962109

Jurić, Marko. "Osijek (primjer proračuna i strategija razvoja)." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:962109

Jurić, M. (2019). 'Osijek (primjer proračuna i strategija razvoja)', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 23 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:962109

Jurić M. Osijek (primjer proračuna i strategija razvoja) [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 April 23] Available at: https://urn.nsk.hr/urn:nbn:hr:145:962109

M. Jurić, "Osijek (primjer proračuna i strategija razvoja)", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:962109

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Metadata
TitleOsijek (primjer proračuna i strategija razvoja)
Title (english)Osijek (budget example and development strategy)
AuthorMarko Jurić
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Temeljni akt lokalne jedinice kojim se procjenjuju prihodi i primici te utvrđuju rashodi i izdaci u jednoj godini naziva se proračun.Analizom proračuna Grada Osijeka dobiven je rezultat da su prihodi i primici veći od rashoda i izdataka u protekle 3 godine(2016.,2017. i 2018.godine),tj.u razdoblju promatranja.Najznačajniji prihodi poslovanja Grada Osijeka bili su prihodi od poreza.Oni zauzimaju udio od oko 65% u razdoblju analize.Prihodi od poreza dijele se na poreza i prireza na dohodak,poreza na imovinu,porez na robu i usluge te na ostale prihode od poreza.Daleko najznačajniji prihod od poreza je porez i prirez na dohodak koji predstavlja približno 90% prihoda od poreza u promatranom razdoblju.Rashodi su analizirani prema ekonomskoj i funkcijskoj klasifikaciji. Ekonomska klasifikacija sadrži prihode i primitke po prirodnim vrstama te rashode i izdatke prema njihovoj ekonomskoj namjeni.Prema toj klasifikaciji,Grad Osijek najviše troši na materijalne rashode te pomoći u inozemstvo(oba rashoda imaju udio od oko 25%).Funkcijska klasifikacija sadrži rashode razvrstane prema njihovoj namjeni.Prema toj klasifikaciji izdvajaju se usluge unapređenja stanovanja te opće javne usluge.Stavka razvoj zajednice(spada u usluge unapređenja stanovanja) predstavlja namjenu na koju Grad Osijek najviše troši prema funkcijskoj klasifikaciji rashoda.
Abstract (english)
A budget is a fundamental document with which incomes, receipts and expenses are being estimated. By the analysis of the budget of the City of Osijek, the final result showed that the incomes were greater than the expenses in the last three years (2016, 2017, 2018), which was the time of observation. The main incomes for the City of Osijek were the taxes. They made up around 65% of the total income during the time of analysis. These taxes include local income taxes, property taxes, taxes on goods and services and others. The most significant income from taxes is from local income taxes, which makes around 90% of the total taxes income. The expenses were being analysed by economic and functional classification. Economic classification contains incomes and receipts by natural types and expenses by their economic purpose. According to that classification, the City of Osijek mainly spends its budget on material expenses and for help abroad (both expenses make up around 25%). Functional classification includes expenses classified by their purpose. According to that classification, general public services and improving housing services stand out. The City of Osijek mostly spends its resources on the item improvement of community (belongs to improving housing services), according to functional classification of expenses.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:962109
Study programmeTitle: Financial Management
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
Access conditionsAccess restricted to students and staff of home institution
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Created on2020-01-28 17:51:50