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master's thesis
FINANCIRANJE PRORAČUNSKIH KORISNIKA
2022. urn:nbn:hr:228:574242
Petričević, Franka
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Petričević, F. (2022). FINANCIRANJE PRORAČUNSKIH KORISNIKA (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:574242

Petričević, Franka. "FINANCIRANJE PRORAČUNSKIH KORISNIKA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:574242

Petričević, Franka. "FINANCIRANJE PRORAČUNSKIH KORISNIKA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:574242

Petričević, F. (2022). 'FINANCIRANJE PRORAČUNSKIH KORISNIKA', Master's thesis, University of Split, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:574242

Petričević F. FINANCIRANJE PRORAČUNSKIH KORISNIKA [Master's thesis]. Split: University of Split; 2022 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:228:574242

F. Petričević, "FINANCIRANJE PRORAČUNSKIH KORISNIKA", Master's thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:574242

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Metadata
TitleFINANCIRANJE PRORAČUNSKIH KORISNIKA
Title (english)FINANCING OF BUDGET USERS
AuthorFranka Petričević
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2022-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Proračun je temeljni akt kojim se utvrđuju rashodi i procjenjuju prihodi za jednu godinu, a donosi ga predstavničko tijelo. Proračunski korisnici su ustanove, tijela javne vlasti kojima je JLS osnivač ili suosnivač. Financiranje proračunskih korisnika je većim dijelom iz proračuna svog/svojih osnivača ili suosnivača, a proračunski korisnici mogu biti: dječji vrtići, škole, učenički domovi, knjižnice, javne vatrogasne postrojbe, muzeji, kazališta, domovi za starije i nemoćne osobe... Proračunski i izvanproračunski korisnici Splitsko-dalmatinske županije svoje financijske planove dostavljaju nadležnom upravnom tijelu u Županiji. Proračunski korisnik u financijskom planu treba iskazati sve svoje prihode i rashode bez obzira na moguće uplate dijela prihoda korisnika u Proračun Splitsko-dalmatinske županije ili podmirivanje dijela rashoda korisnika izravno s računa Proračuna Županije. U ovom radu kroz teoriju obrađen je pojam proračuna, proračunskih korisnika, općenito o financiranu proračunskih korisnika te analizarati proračunski korisnik Splitsko -dalmatinske županije i Grada Solin DV Cvrčak Solin.
Abstract (english)
The budget is a basic act that determines expenditures and estimates income for one year, and is adopted by the representative body. Budget beneficiaries are institutions, public authorities of which LGU is the founder or co-founder. Funding of budget users is mostly from the budget of its founders or co-founders, and budget users can be: kindergartens, schools, student dormitories, libraries, public fire brigades, museums, theaters, homes for the elderly and infirm... Budget and off-budget users of the Split-Dalmatia County submit their financial plans to the competent administrative body in the County. In the financial plan, the budget user should state all his income and expenses, regardless of possible payments of part of the user's income to the Budget of Split -Dalmatia County or settlement of part of the user's expenses directly from the County Budget account. In this paper, through theory, the concept of budget, budget users, generally about the financing of budget users, and the analysis of the budget user of the Split -Dalmatia County and the City of Solin DV Cvrčak Solin are discussed.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:574242
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-10-26 12:37:44