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master's thesis
Računovodstveno praćenje EU projekata kod proračunskog korisnika
2017. urn:nbn:hr:145:323001
Vidić Rkman, Ljiljana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Vidić Rkman, Lj. (2017). Računovodstveno praćenje EU projekata kod proračunskog korisnika (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:145:323001

Vidić Rkman, Ljiljana. "Računovodstveno praćenje EU projekata kod proračunskog korisnika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:323001

Vidić Rkman, Ljiljana. "Računovodstveno praćenje EU projekata kod proračunskog korisnika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:323001

Vidić Rkman, Lj. (2017). 'Računovodstveno praćenje EU projekata kod proračunskog korisnika', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:323001

Vidić Rkman Lj. Računovodstveno praćenje EU projekata kod proračunskog korisnika [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2025 April 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:323001

Lj. Vidić Rkman, "Računovodstveno praćenje EU projekata kod proračunskog korisnika", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:323001

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Metadata
TitleRačunovodstveno praćenje EU projekata kod proračunskog korisnika
Title (english)Accounting of EU projects with a budget user
AuthorLjiljana Vidić Rkman
MentorBlaženka Hadrović Zekić (mentor)
Committee memberBlaženka Hadrović Zekić (predsjednik povjerenstva)
Committee memberBranko Matić (član povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ulaskom Republike Hrvatske u Europsku uniju otvorila su nam se vrata za prijavu i povlačenje novca iz europskih fondova. U pretpristupnim pregovorima imali smo priliku upoznati se sa pojmom projekata financiranih iz pretpristupnih fondova. Sada kada imamo tolike mogućnosti za povlačenje dodatnih sredstava suočavamo se sa stalnom promjenom poreznih i knjigovodstvenih propisa kako bismo se uskladili sa odredbama Europske unije. Definiranje uvjeta priznavanja prihvatljivih troškova uređeno je... More svakim pojedinačnim projektom. Problem nastaje kada dođe do trenutka provedbe projekta, a u međuvremenu je došlo do promjene zakona i pravilnika na koje nismo računali. Razliku stvarnih troškova i planiranih možemo svrstati pod neplanirane troškove poslovanja. Drugi problem na koji treba ukazati je knjiženje poslovnih događaja projekta. Na njih se odnose pravila proračunskog računovodstva i posebna zabrana dvostrukog izvora financiranja istog troška (npr. Plaće). Pravilo načela nastanka troška vrijedi u svim situacijama kada se radi o redovitom poslovanju ali je na neke situacije EU projekata potpuno neprimjenjivo. Cilj ovog rada je približiti problematiku proračunskih korisnika koji se susreću sa knjigovodstvom EU projekata. U radu se posebno ističu situacije iz prakse koje se ne nalaze u uputama koje su do sada dostupne i objavljene u nekim časopisima ili stranicama Ministarstva financija. Provedba i praćenje EU projekata je složena procedura gdje se mora uzeti u obzir širok dijapazon zakonskih propisa, pravilnika i pravila računovodstvene struke. Less
Abstract (english)
With the entry of the Republic of Croatia into the European Union, we have opened the door for the introduction and withdrawal of funds from European funds. In the pre-accession negotiations we had the opportunity to get acquainted with the concept of projects funded from pre-accession funds. Now that we have so many opportunities to withdraw additional funds, we are facing a constant change in tax and accounting regulations in order to comply with the provisions of the European Union. ... More Defining the conditions for recognizing eligible costs is regulated by each individual project. The problem arises when it comes to the moment of project implementation and in the meantime there have been changes in the laws and regulations that we did not count on. The difference between actual and planned costs can be classified as unplanned operating costs. Another issue to point out is the posting of a business event project. They are governed by the rules of budgetary accounting and a special ban on dual financing of the same expense (eg. Salary). The principle of cost-based rule applies in all situations when it comes to regular business, but in some EU project situations it is completely unacceptable. The aim of this paper is to get closer to the problem of budget users who are encountering EU project bookkeeping. This paper focuses on practical situations that are not contained in the guidelines that are available and published in some magazines or pages of the Ministry of Finance. Implementing and monitoring EU projects is a complex procedure where a wide range of legal regulations and regulations and the accounting profession are to be taken into consideration. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:323001
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 on2017-10-30 16:09:16
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