Title Aplikacija za tablični izračun zateznih kamata Author Luka Antoljak Mentor Joško Meter (mentor) Granter VERN University Defense date and country 2023-07-12, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Ovaj rad detaljno analizira koncept zateznih kamata, njihovu definiciju, načine obračuna i regulativu, s posebnim fokusom na situaciju u Republici Hrvatskoj. Počevši od temeljne definicije kamata kao naknade za korištenje posuđenog novca, rad razmatra različite vrste kamata - jednostavne, složene, fiksne i promjenjive. Detaljno je prikazan način na koji se ove vrste kamata obračunavaju, objašnjavajući kako se koriste u praksi. Zatim, rad se fokusira na zatezne kamate, vrstu kamata koja se
... More obračunava i naplaćuje dužniku kada ne izvrši plaćanje duga u dogovorenom roku dospijeća. Prikazan je koncept zateznih kamata, njihov obračun, te propisi koji reguliraju njihovu primjenu u Republici Hrvatskoj. Osim teorijskog dijela, rad pruža pregled povijesnih podataka o stopama zateznih kamata, komentirajući povezanost s drugim makroekonomskim kretanjima poput cijena, kamatnih stopa, i slično. Ispitana je i dinamika promjena stopa zateznih kamata kroz različita razdoblja, pružajući dublji uvid u makroekonomske trendove i njihov utjecaj na ove stope.
Konačno, rad se bavi praktičnom primjenom znanja o zateznim kamatama kroz razvoj Excel aplikacije koja omogućava izračun zateznih kamata za različite scenarije potraživanja. Aplikacija je dizajnirana s ciljem da bude jednostavna za korištenje, prilagodljiva potrebama korisnika, te da osigura sigurnost podataka. Prikazani su i izazovi u razvoju aplikacije, kao što su ograničenje na broj unosa potraživanja, i razmatrane su mogućnosti za buduća poboljšanja. Detaljno su opisane korištene Excel funkcije i alati, kao i struktura tabličnog izračuna unutar aplikacije. U cjelini, ovaj rad pruža sveobuhvatan uvid u koncept zateznih kamata, njihovu regulativu i primjenu, s posebnim naglaskom na praktičnu primjenu kroz razvoj Excel aplikacije. Less Abstract (english) This study provides a detailed analysis of the concept of default interest, its definition, methods of calculation, and regulation, with a particular focus on the situation in the Republic of Croatia. Starting from the basic definition of interest as a charge for the use of borrowed money, the paper discusses various types of interest - simple, compound, fixed, and variable. The way these types of interest are calculated is detailed, explaining how they are used in practice.
... More Subsequently, the study focuses on default interest, a type of interest that is calculated and charged to the debtor when they do not make a payment on a debt by the agreed due date. The concept of default interest, its calculation, and the regulations that govern its application in the Republic of Croatia are presented. In addition to the theoretical part, the study provides an overview of historical data on default interest rates, commenting on their correlation with other macroeconomic trends such as prices, interest rates, etc. The dynamics of changes in default interest rates through different periods are examined, providing a deeper insight into macroeconomic trends and their impact on these rates.
Finally, the study deals with the practical application of knowledge about default interest through the development of an Excel application that enables the calculation of default interest for various debt scenarios. The application is designed with the aim of being user-friendly, adaptable to the needs of the user, and ensuring data security. The challenges in developing the application, such as a limitation on the number of debt entries, are presented, and possibilities for future improvements are considered. The Excel functions and tools used, as well as the structure of the tabular calculation within the application, are detailed. Overall, this study provides a comprehensive insight into the concept of default interest, its regulation, and application, with a special emphasis on practical application through the development of an Excel application. Less Keywords
zatezne kamate
aplikacije
izračun
Language croatian URN:NBN urn:nbn:hr:146:545286 Study programme Title: Entrepreneurship Economics Type of resource Text File origin Born digital Access conditions Access restricted to students and staff of home institution Terms of use Created on 2023-07-23 18:47:59
