undergraduate thesis
CASH FLOW ON THE FAMILY FARM

Daria Vida (2014)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Poljoprivredni fakultet
Zavod za Agroekonomiku
Metadata
TitleTIJEK NOVCA NA OBITELJSKOM POLJOPRIVREDNOM GOSPODARSTVU
AuthorDaria Vida
Mentor(s)Ljubica Ranogajec (thesis advisor)
Abstract
Bilanca, račun dobiti i gubitka, izvještaj o promjenama vlasničke glavnice, izvještaj o novčanom tijeku te bilješke uz financijske izvještaje su temeljni financijski izvještaji koje je svaki poduzetnik, prema Zakonu o računovodstvu, duţan sastavljati. Izvještaj o novčanom tijeku pokazuje obujam i strukturu primitaka i izdataka novca u obračunskom razdoblju. Mali poduzetnici nisu obvezni sastavljati izvještaj o novčanom tijeku. Primici i izdaci novca razvrstavaju se na poslovne aktivnosti, investicijske aktivnosti i financijske aktivnosti. Analiziranjem tijeka novca na OPG-u Gajšek prihodi su na početku godine manji od troškova, zbog amortizacije novonabavljenih strojeva i početka godine. Tijekom proljetnih i ljetnih mjeseci prihodi su veći od troškova, i proizvodnja je likvidna
Keywordscash flow revenue expense
Parallel title (English)CASH FLOW ON THE FAMILY FARM
Committee MembersJadranka Deže
Davorin Turkalj
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Poljoprivredni fakultet
Lower level organizational unitsZavod za Agroekonomiku
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineBIOTECHNICAL SCIENCES
Agronomy
Economics
Study programme typeuniversity
Study levelundergraduate
Study programmeAgriculture; specialization: Agricultural economics, Mechanization, Zootechnique, Horticulture
Academic title abbreviationuniv. bacc. ing. agr.
Genreundergraduate thesis
Language Croatian
Defense date2014-09-18
Parallel abstract (English)
Balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements are the basic financial statements which every entrepreneur, according to the Accounting Act, shall compose . The statement of cash flows shows the volume and structure of receipts and expenditures of money in the settlement period. Small businesses are not obliged to prepare the cash flow statement, although he was for them is of great importance. Revenues and costs money are classified by operating, investing and financing activities. By analyzing the flow of money to the family farm in Gajšek income at the beginning of the year are less than the costs, due to amortization of newly acquired equipment. In other months during the year, revenues are higher than the costs, and the production is liquid.
Parallel keywords (Croatian)tijek novca prihod trošak
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Notezavršni rad
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:151:119860
CommitterLjiljana Vučković Vizentaner