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undergraduate thesis
Blagajničko poslovanje u trgovačkom društvu Pemo d.o.o.
2019. urn:nbn:hr:155:891608
Kušić, Mateo
University of Dubrovnik
Department of Economics and Business Economics

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Kušić, M. (2019). Blagajničko poslovanje u trgovačkom društvu Pemo d.o.o. (Undergraduate thesis). Dubrovnik: University of Dubrovnik. Retrieved from https://urn.nsk.hr/urn:nbn:hr:155:891608

Kušić, Mateo. "Blagajničko poslovanje u trgovačkom društvu Pemo d.o.o.." Undergraduate thesis, University of Dubrovnik, 2019. https://urn.nsk.hr/urn:nbn:hr:155:891608

Kušić, Mateo. "Blagajničko poslovanje u trgovačkom društvu Pemo d.o.o.." Undergraduate thesis, University of Dubrovnik, 2019. https://urn.nsk.hr/urn:nbn:hr:155:891608

Kušić, M. (2019). 'Blagajničko poslovanje u trgovačkom društvu Pemo d.o.o.', Undergraduate thesis, University of Dubrovnik, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:155:891608

Kušić M. Blagajničko poslovanje u trgovačkom društvu Pemo d.o.o. [Undergraduate thesis]. Dubrovnik: University of Dubrovnik; 2019 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:155:891608

M. Kušić, "Blagajničko poslovanje u trgovačkom društvu Pemo d.o.o.", Undergraduate thesis, University of Dubrovnik, Dubrovnik, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:155:891608

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Metadata
TitleBlagajničko poslovanje u trgovačkom društvu Pemo d.o.o.
Title (english)Accounting for Cash in Enterprise Pemo d.o.o.
AuthorMateo Kušić
MentorIris Lončar (mentor)
Committee memberIvo Šperanda (predsjednik povjerenstva)
Committee memberMeri Šuman Tolić (član povjerenstva)
GranterUniversity of Dubrovnik
(Department of Economics and Business Economics)
Dubrovnik
Defense date and country2019-06-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Transakcije koje se obavljaju gotovinom posebno su rizične po pitanju pronevjere ili zloupotrebe. Prema izvještaju ACFE (2014.) 85% svih prijevara odnosi se na pronevjeru imovine, dok se 80% svih pronevjera imovine odnosi na krađe gotovine, tj. novca. U cilju preventive sustavno se nastoji smanjiti korištenje gotovine u poslovanju. Međutim, i dalje postoji veliki broj trgovačkih društava koji su primorani dio svojih transakcija obavljati gotovim novcem i njegovim supstitutima (kreditnim karticama, čekovima i sl.), pa je stoga regulacija ovog segmenta poslovanja veoma bitna. U situaciji kada odgovorne osobe u trgovačkim društvima ne poznaju u dovoljnoj mjeri zakonski okvir blagajničkog poslovanja, izostaje i njegova kvalitetna kontrola, a to za posljedicu može imati izloženost velikim rizicima, odnosno može prouzročiti velike financijske štete. Cilj ovog rada je teorijski objasniti detalje blagajničkog poslovanja: od njegove zakonske regulative do internog uređenja. Kako bi teorijsko razmatranje dobilo i svoju aplikativnu dimenziju, prezentirano je funkcioniranje blagajničkog poslovanja u praksi na primjeru trgovačkog društva „Pemo“ d.o.o. koji s obzirom na svoje karakteristike (60% naplate prihoda u gotovini) adekvatno odabrani slučaj iz prakse.
Abstract (english)
Cash transactions are particuraly risky in the face of embezzlement or misuse. According to the ACFE Report (2014), 85% of all frauds are related to asset extortion, while 80% of all deprivation of property relates to theft of cash, ie money. In order to prevent this, systematic efforts are made to reduce cash use in bussiness. However, there is still a large number of companies that have the mandatory part of their transactions carried out with cash and its substitutes (credit cards, checks, etc.) and therefore the regulation of this segment of bussiness is very important. In the situation where the responsible persons in a company do not know sufficiently the legal framework of the cashier's business, there is no quality control, which can result in exposure to high risks and can cause major financial damage. The aim of this paper is to theoretically explain the details of cash operations: from its legal regulations to internal organization. In order to gain theoretical consideration for its applicative dimension, the functioning of the cash managment practise is presented in the example of a company „Pemo“ Ltd. which is due to its characteristics (60% cash collection) an adequately selected practice case.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:155:891608
Study programmeTitle: Business Economics; specializations in: Tourism, Marketing, International Trade, IT Management
Course: Tourism
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
Public note3982
Created on2019-08-26 09:12:04