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master's thesis
Dugotrajna imovina u društvima HEP grupe
2015. urn:nbn:hr:174:859158
Rosandić, Alma
College of Slavonski Brod
Social Department

Cite this document

Rosandić, A. (2015). Dugotrajna imovina u društvima HEP grupe (Master's thesis). Slavonski Brod: College of Slavonski Brod. Retrieved from https://urn.nsk.hr/urn:nbn:hr:174:859158

Rosandić, Alma. "Dugotrajna imovina u društvima HEP grupe." Master's thesis, College of Slavonski Brod, 2015. https://urn.nsk.hr/urn:nbn:hr:174:859158

Rosandić, Alma. "Dugotrajna imovina u društvima HEP grupe." Master's thesis, College of Slavonski Brod, 2015. https://urn.nsk.hr/urn:nbn:hr:174:859158

Rosandić, A. (2015). 'Dugotrajna imovina u društvima HEP grupe', Master's thesis, College of Slavonski Brod, accessed 23 April 2024, https://urn.nsk.hr/urn:nbn:hr:174:859158

Rosandić A. Dugotrajna imovina u društvima HEP grupe [Master's thesis]. Slavonski Brod: College of Slavonski Brod; 2015 [cited 2024 April 23] Available at: https://urn.nsk.hr/urn:nbn:hr:174:859158

A. Rosandić, "Dugotrajna imovina u društvima HEP grupe", Master's thesis, College of Slavonski Brod, Slavonski Brod, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:174:859158

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Metadata
TitleDugotrajna imovina u društvima HEP grupe
Title (english)Fixed assets in HEP Group
AuthorAlma Rosandić
MentorMilan Stanić (mentor)
Committee memberVišnja Bartolović
Committee memberMilan Stanić
Committee memberHrvoje Sivrić
GranterCollege of Slavonski Brod
(Social Department)
Slavonski Brod
Defense date and country2015-07-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Organization and Management
Abstract
U radu je obrađena tema dugotrajne imovine na primjeru društava HEP grupe. Prikazan je sam pojam dugotrajne imovine, podjela i računovodstveno praćenje dugotrajne imovine, obračun amortizacije i revalorizacija dugotrajne imovine. U prvom dijelu rada opisan je opći teorijski dio o dugotrajnoj imovini. Nakon toga obrađena je dugotrajna imovina u društvima HEP grupe, njena nabava, priznavanje, razvrstavanje i računovodstveno praćenje dugotrajne imovine u društvima HEP grupe. Amortizacija je obrađena kao posebna cjelina budući da predstavlja značajan trošak dugotrajne imovine, javlja se kod gotovo sve dugotrajne imovine i osigurava zamjenu imovine nakon isteka vijeka uporabe. Revalorizacija je računski postupak svođenja knjigovodstvene na fer ili realnu vrijednost imovine, javlja se kao posljedica pada ili rasta cijena na tržištu a provodi se zbog realnog obračuna amortizacije i zaštite kapitala društva.
Abstract (english)
The paper deals with topic of long-term assets in the case of HEP companies. Featured is the very notion of fixed assets, divisions and accounting of fixed assets, the calculation of depreciation and revaluation of fixed assets. The first part describes the general theoretical part of the fixed assets. After that treated non-current assets in HEP Group, its purchases, recognition, classification and accounting for fixed assets in the HEP group. Depreciation and amortization is treated as a separate entity since it represents a significant cost of fixed assets, occurs in almost all the fixed assets and ensures the replacement of assets after the end of its useful life. Revaluation of the computational process of reducing the carrying amount to fair value or real property, are caused by falling or rising prices in the market and is carried out due to the real depreciation calculation and protect capital.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:174:859158
Study programmeTitle: Professional graduate study program in Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-03-02 13:00:01