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master's thesis
Obračun plaće u drvnoj industriji poduzeća Lipovljani Lignum d.o.o. Lipovljani
2018. urn:nbn:hr:145:081223
Gračaković, Ana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Gračaković, A. (2018). Obračun plaće u drvnoj industriji poduzeća Lipovljani Lignum d.o.o. Lipovljani (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:081223

Gračaković, Ana. "Obračun plaće u drvnoj industriji poduzeća Lipovljani Lignum d.o.o. Lipovljani." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:081223

Gračaković, Ana. "Obračun plaće u drvnoj industriji poduzeća Lipovljani Lignum d.o.o. Lipovljani." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:081223

Gračaković, A. (2018). 'Obračun plaće u drvnoj industriji poduzeća Lipovljani Lignum d.o.o. Lipovljani', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 22 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:081223

Gračaković A. Obračun plaće u drvnoj industriji poduzeća Lipovljani Lignum d.o.o. Lipovljani [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 December 22] Available at: https://urn.nsk.hr/urn:nbn:hr:145:081223

A. Gračaković, "Obračun plaće u drvnoj industriji poduzeća Lipovljani Lignum d.o.o. Lipovljani", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:081223

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Metadata
TitleObračun plaće u drvnoj industriji poduzeća Lipovljani Lignum d.o.o. Lipovljani
Title (english)Calculation of wages in the dried industry enterprise Lipovljani lignum d.o.o. Lipovljani
AuthorAna Gračaković
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberIvana Barković Bojanić (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Organization and Management
Abstract
Predmet ovog diplomskog rada je obračun plaće i drugih naknada i dodataka vezanih na obračun i isplatu plaće radnicima. U radu se objašnjavaju i razrađuju pojmovi vezani uz obračun plaće. Plaću možemo podijeliti na bruto iznos i neto iznos plaće. Bruto iznos možemo podijeliti na bruto I i bruto II. Bruto II iznos je iznos ukupnog troška poduzeća za radnika koji mu je zaposlen. Većinom radnika samo zanima neto plaća. Plaća je regulirana ugovorom o radu, zakonom o radu ili kolektivnim ugovorom. U radu se detaljno obrađuje postupak obračuna plaće kroz poduzeće Lipovljani Lignum d.o.o. Lipovljani prema kolektivnom ugovoru poduzeća. Obračunata je plaća od najmanje minimalne za 2018. godine na koji se ne plaća porez, veća plaća od minimalne na koju se ne plaća porez zbog osobnog odbitka, te plaća na koju se plaća porez po stopi od 24 i 36. Rad je temeljen na drvnoj industriji koja je najveća industrija zastupljena na području grada Novske i okolice. Objašnjeni su procesi proizvodnje u poduzeću Lipovljani Lignum d.o.o. Lipovljani kako bi se vidjelo što radnici rade kako bi dobili svoje plaću u drvnoj industriji. Na kraju rada nalazi se usporedba raznih poduzeća u drvnoj industriji po plaćama, ukupnim prihodima i količini trupaca od Hrvatskih šuma što čini najveću ulogu o poslovanju poduzeća.
Abstract (english)
The subject of this diploma work is the calculation of salaries and other benefits and allowances related to calculation and payment of salaries to workers. This paper explains and elaborates concepts related to salary calculation. The salary can be divided into gross amount and net salary. The gross amount can be divided into gross I and gross II. Gross II is the amount of the total cost of the enterprise for the employee who is employed. Most of the workers are just interested in net wages. Salary is regulated by a labor contract, labor law or collective bargaining agreement. This paper deals in detail with the process of salary calculation through Lipovljani Lignum according to the collective agreement of the company. The minimum wage is calculated for the year 2018 for which the tax is not paid, a higher wage than the minimum for which the tax is not paid for personal deduction and the salary for which the tax is paid at a rate of 24 and 36. The work is based on the wood industry which is the largest industry in the area of Novska and surroundings. Production Processes in Lipovljani Lignum to see what workers are doing to get their wages in the wood industry. At the end of the work there is a comparison of various companies in the wood industry on the wages, total revenues and the amount of logs from the Croatian forests which makes the biggest part of the company's business.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:081223
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-01-22 16:34:32