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undergraduate thesis
Računovodstvo neprofitnih organizacija – primjer Turističke zajednice grada Varaždina i grada Čakovca
2024. urn:nbn:hr:191:266898
Križanić, Mateja
University of Rijeka
Faculty of Tourism and Hospitality Management

Cite this document

Križanić, M. (2024). Računovodstvo neprofitnih organizacija – primjer Turističke zajednice grada Varaždina i grada Čakovca (Undergraduate thesis). Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management. Retrieved from https://urn.nsk.hr/urn:nbn:hr:191:266898

Križanić, Mateja. "Računovodstvo neprofitnih organizacija – primjer Turističke zajednice grada Varaždina i grada Čakovca." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2024. https://urn.nsk.hr/urn:nbn:hr:191:266898

Križanić, Mateja. "Računovodstvo neprofitnih organizacija – primjer Turističke zajednice grada Varaždina i grada Čakovca." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2024. https://urn.nsk.hr/urn:nbn:hr:191:266898

Križanić, M. (2024). 'Računovodstvo neprofitnih organizacija – primjer Turističke zajednice grada Varaždina i grada Čakovca', Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, accessed 19 October 2024, https://urn.nsk.hr/urn:nbn:hr:191:266898

Križanić M. Računovodstvo neprofitnih organizacija – primjer Turističke zajednice grada Varaždina i grada Čakovca [Undergraduate thesis]. Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management; 2024 [cited 2024 October 19] Available at: https://urn.nsk.hr/urn:nbn:hr:191:266898

M. Križanić, "Računovodstvo neprofitnih organizacija – primjer Turističke zajednice grada Varaždina i grada Čakovca", Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, Opatija, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:191:266898

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Metadata
TitleRačunovodstvo neprofitnih organizacija – primjer Turističke zajednice grada Varaždina i grada Čakovca
Title (english)Accounting of non-profit organizations – example of Tourist Board of the City of Varaždin and the City of Čakovec
AuthorMateja Križanić
MentorDubravka Vlašić (mentor)
GranterUniversity of Rijeka
Faculty of Tourism and Hospitality Management
Opatija
Defense date and country2024-07-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Tema završnog rada je računovodstvo neprofitnih organizacija koje je predstavljeno na primjeru turističkih zajednica grada Varaždin i grada Čakovca. Kroz pojam neprofitnih organizacija obrađuju se njihove specifičnosti kao i financijsko izvještavanje pri čemu se obrađuju financijski izvještaji bilanca, izvještaj o prihodima i rashodima, te bilješke uz financijske izvještaje koje ih nadopunjuju kao ključ izvještavanja. Dužnost izrade i objave financijskih izvještaja neprofitnih organizacija zakonski je propisana, pa stoga i računovodstvo neprofitnih organizacija često zahtijeva posebne vještine i znanja o specifičnim financijskim instrumentima i metodologijama izvještavanja kako bi se pravilno procijenila i prikazala društvena vrijednost koju ovakva organizacija pruža. Računovodstvo predstavljenih turističkih zajednica sastoji se iz praćenja prihoda i troškova, upravljanja budžetom i financijskim resursima, kao i izvještavanja o financijskom stanju organizacije. Uzimajući u obzir specifičnosti turističkog sektora, računovodstvo ovih organizacija također može uključivati praćenje ključnih pokazatelja uspješnosti turističkih aktivnosti, analizu turističkih trendova i planiranje budućih investicija u turističku infrastrukturu radi poboljšanja konkurentnosti destinacije.
Abstract (english)
The topic of the final paper is focused on accounting practices within non-profit organizations, using the tourist boards of the cities of Varaždin and Čakovec as case studies. Through the concept of non-profit organizations, their specificities as well as financial reporting are addressed, including financial statements such as the balance sheet, the revenue and expense statement, and the notes to the financial statements that supplement them as key reporting elements. The obligation to compile and publish financial statements of non-profit organizations is legally prescribed, and therefore the accounting of non-profit organizations often requires special skills and knowledge of specific financial instruments and reporting methodologies in order to properly assess and present the social value that this type of organization provides. The accounting of the presented tourist boards consists of tracking revenues and expenses, managing the budget and financial resources, as well as reporting on the financial condition of the organization. Considering the specifics of the tourism sector, the accounting of these organizations may also include monitoring key performance indicators of tourism activities, analyzing tourism trends, and planning future investments in tourism infrastructure to improve the competitiveness of the destination.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:191:266898
Study programmeTitle: Business Administration in Tourism and Hospitality Management; moduls: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management; specializations in: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management, Entrepreneurship in Tourism and Hospitality; Tourism Management; Hospitality Management; International Tourism and Hospitality Management; Event and Leisure Management
Course: Tourism 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 Attribution 4.0 International (CC BY 4.0) icon
Created on2024-07-09 08:13:44