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undergraduate thesis
Specifičnosti računovodstva u djelatnosti socijalne skrbi
Završni rad
2023. urn:nbn:hr:145:811262
Stanić, Dalibor
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Stanić, D. (2023). Specifičnosti računovodstva u djelatnosti socijalne skrbi : Završni rad (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:145:811262

Stanić, Dalibor. "Specifičnosti računovodstva u djelatnosti socijalne skrbi : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:811262

Stanić, Dalibor. "Specifičnosti računovodstva u djelatnosti socijalne skrbi : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:811262

Stanić, D. (2023). 'Specifičnosti računovodstva u djelatnosti socijalne skrbi : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:811262

Stanić D. Specifičnosti računovodstva u djelatnosti socijalne skrbi : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2023 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:145:811262

D. Stanić, "Specifičnosti računovodstva u djelatnosti socijalne skrbi : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:145:811262

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Metadata
TitleSpecifičnosti računovodstva u djelatnosti socijalne skrbi : Završni rad
Title (english)Specifics of accounting in social welfare activities : Final paper
AuthorDalibor Stanić
MentorBlaženka Hadrović Zekić (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2023-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Socijalna skrb je djelatnost od javne važnosti. Veći dio sredstava potreban za pružanje usluga socijalne skrbi osigurava se iz državnog proračuna i proračuna gradova, općina i županija koji su najčešće i osnivači pružatelja tih usluga. Pružatelji socijalnih usluga osnovani od strane države ili jedinica lokalne i područne (regionalne) samouprave moraju, kao i njihovi osnivači, primjenjivati pravila proračunskog računovodstva za evidentiranje svojih poslovnih promjena. Kako bi se osiguralo praćenje trošenja tih sredstava, u sustavu proračunskog računovodstva je unutar propisanih klasifikacija osigurano evidentiranje specifičnih rashoda ove djelatnosti, što pokazuje ne samo važnost ove djelatnosti nego i veličinu udjela u rashodima unutar pojedinačnih proračuna, kao i proračuna opće države. Ovaj završni rad daje pregled načela proračunskog računovodstva, njegove specifičnosti u odnosu na ostale vrste računovodstvenih sustava, kao i smjernice EU za moguće buduće promjene. Naglasak u radu je na klasifikacijama i evidentiranju rashoda usluga socijalne skrbi kao bitnih proračunskih stavki.
Abstract (english)
Social care is an activity of public importance. Most of the funds needed to provide social care services is provided from the state budget and the budgets of cities, municipalities and counties that are usually the founders of the providers of these services. Social service providers established by states or units of local and regional self-government must, like their founders, apply the rules of government accounting to implement the business changes. In order to ensure the monitoring of the spending of these funds, it is in the government accounting system within the prescribed classifications that the recording of specific expenses of this activity is ensured, which shows not only the importance of this activity but also the size of the share in expenditures within individual budgets, as well as the budget of the general government. This thesis provides an overview of the government accounting principles, its specifics in relation to other types of accounting system, as well as EU guidelines for possible future changes. Emphasis in the thesis is on classifications and recording of expenditure on social care services as essential budget items.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:811262
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-12-12 09:42:53