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undergraduate thesis
Računovodstvene informacije za interne i eksterne korisnike Croatia Airlines
2019. urn:nbn:hr:191:380698
Sambrailo, Barbara
University of Rijeka
Faculty of Tourism and Hospitality Management

Cite this document

Sambrailo, B. (2019). Računovodstvene informacije za interne i eksterne korisnike Croatia Airlines (Undergraduate thesis). Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management. Retrieved from https://urn.nsk.hr/urn:nbn:hr:191:380698

Sambrailo, Barbara. "Računovodstvene informacije za interne i eksterne korisnike Croatia Airlines." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2019. https://urn.nsk.hr/urn:nbn:hr:191:380698

Sambrailo, Barbara. "Računovodstvene informacije za interne i eksterne korisnike Croatia Airlines." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2019. https://urn.nsk.hr/urn:nbn:hr:191:380698

Sambrailo, B. (2019). 'Računovodstvene informacije za interne i eksterne korisnike Croatia Airlines', Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, accessed 08 November 2024, https://urn.nsk.hr/urn:nbn:hr:191:380698

Sambrailo B. Računovodstvene informacije za interne i eksterne korisnike Croatia Airlines [Undergraduate thesis]. Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management; 2019 [cited 2024 November 08] Available at: https://urn.nsk.hr/urn:nbn:hr:191:380698

B. Sambrailo, "Računovodstvene informacije za interne i eksterne korisnike Croatia Airlines", Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, Opatija, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:191:380698

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Metadata
TitleRačunovodstvene informacije za interne i eksterne korisnike Croatia Airlines
Title (english)Accounting information for internal and external users in Croatia Airlines company
AuthorBarbara Sambrailo
MentorMilena Peršić (mentor)
GranterUniversity of Rijeka
Faculty of Tourism and Hospitality Management
Opatija
Defense date and country2019-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Financijski izvještaji su izrazito bitni za sve korisnike računovodstvenih informacija i njihove informacijske potrebe. Financijski izvještaji predstavljaju finalne proizvode cjelokupnog računovodstvenog procesa te su također ključni izvor za računovodstvene informacije. S obzirom na korisnike izvještaja, financijski izvještaji mogu se podijeliti na interne i eksterne izvještaje. Temeljni financijski izvještaji su bilanca, račun dobiti i gubitka, izvještaj o novčanom toku, izvještaj o promjenama glavnice (kapitala) te bilješke uz financijske izvještaje. Temeljni financijski izvještaji se usmjeravaju prema vanjskim korisnicima. Za razliku od eksternih izvještaja, interni financijski izvještaji predstavljaju izvještaje koje poslovni subjekti sastavljaju za svoje vlastite potrebe s ciljem boljeg kontroliranja poslovanja. Najvažniji interni korisnici su menadžeri kompanije te zaposlenici. Eksterni korisnici su potencijalni i postojeći ulagači, kreditori, brokeri, dobavljači, kupci, država i njezine institucije, javnost i društvene zajednice i revizorske tvrtke ili društva. Croatia Airlines je hrvatska nacionalna zrakoplovna tvrtka sa sjedištem u Zagrebu te su u ovom završnom radu predstavljene računovodstvene informacije za interne i eksterne korisnike, prikupljene analizirajući godišnja i nefinancijska izvješća kompanije.
Abstract (english)
The financial statements are extremely important to all users of accounting information and their information needs. The financial statements represent the final products of the entire accounting process and are also a key source for accounting information. With regard to reporting users, the financial statements can be divided into internal and external reports. The basic financial statements are the balance sheet, profit and loss account, cash flow statement, statement of changes in equity (equity) and notes to financial statements. Fundamental financial statements are directed towards external customers. Unlike the external reports, internal financial statements are the reports that a business entity compiles for its own purposes in order to better control the business. The most important internal users are company managers and employees. External users are potential and existing investors, creditors, brokers, suppliers, buyers, the state and its institutions, the public and the social and auditing companies or companies. Croatia Airlines is a Croatian national airline based in Zagreb and this final work presents accounting information for internal and external users, collected by analyzing the company's annual and non-financial reports.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:191:380698
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
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-03-27 13:48:13