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undergraduate thesis
18
1
Računovodstvo obrtnika na odabranom primjeru
Alen Križanić (2017)
VERN University of Applied Sciences
Cite this item:
https://urn.nsk.hr/urn:nbn:hr:146:429798
Metadata
Title
Računovodstvo obrtnika na odabranom primjeru
Author
Alen Križanić
Mentor(s)
Melita Cita (thesis advisor)
Abstract
Cilj ovog rada je bio definirati i objasniti specifičnosti poslovanja i način evidentiranja poslovnih promjena obrtnika koji se bavi proizvodnjom gljiva. Uzgoj gljiva poljoprivredna je aktivnost, odnosno proces biološkog pretvaranja imovine s ciljem stvaranja poljoprivrednih proizvoda. Zakon o obrtu ističe da obrt služi za obavljanje dopuštenih gospodarskih djelatnosti od strane fizičkih osoba sa svrhom postizanja dohotka ili dobiti koja se ostvaruje proizvodnjom, prometom ili pružanjem usluga. Prednost je obrta u jednostavnijem vođenju poslovnih knjiga te jeftinijem i jednostavnijem osnivanju. Nedostatci su obrta neograničena odgovornost za sve obveze poduzeća i smanjena kreditna sposobnost.
Keywords
craft
mushroom production
the cash principle
Granter
VERN University of Applied Sciences
Place
Zagreb
State
Croatia
Scientific field, discipline, subdiscipline
SOCIAL SCIENCES
Economics
Study programme type
professional
Study level
undergraduate
Study programme
Entrepreneurship Economics
Academic title abbreviation
bacc. oec.
Genre
undergraduate thesis
Language
Croatian
Defense date
2017-12-13
Parallel abstract (English)
The aim of this paper was to define and explain the specifics of the business and how to record the business changes of the craftsman dealing with the production of mushrooms. Mushroom growing is an agricultural activity or a process of biological transformation of property with the aim of creating agricultural products. The crafts law stipulates that craft is used to carry out permitted economic activities by natural persons for the purpose of obtaining income or profits generated by production, traffic or provision of services. The advantage of crafts is in simplifying the management of business books and making it cheaper and easier to set up. The disadvantages of trades are unlimited responsibility for all corporate obligations and reduced creditworthiness.
Parallel keywords (Croatian)
obrt
uzgoj gljiva
načelo blagajne
Resource type
text
Access condition
Access restricted to students and staff of home institution
Terms of use
URN:NBN
https://urn.nsk.hr/urn:nbn:hr:146:429798
Committer
Jagoda Jureković