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undergraduate thesis
UPRAVLJANJE NOVČANIM TOKOVIMA
2019. urn:nbn:hr:228:955083
Bitte, Josip
University of Split
University Department of Professional Studies

Cite this document

Bitte, J. (2019). UPRAVLJANJE NOVČANIM TOKOVIMA (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:955083

Bitte, Josip. "UPRAVLJANJE NOVČANIM TOKOVIMA." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:955083

Bitte, Josip. "UPRAVLJANJE NOVČANIM TOKOVIMA." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:955083

Bitte, J. (2019). 'UPRAVLJANJE NOVČANIM TOKOVIMA', Undergraduate thesis, University of Split, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:955083

Bitte J. UPRAVLJANJE NOVČANIM TOKOVIMA [Undergraduate thesis]. Split: University of Split; 2019 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:228:955083

J. Bitte, "UPRAVLJANJE NOVČANIM TOKOVIMA", Undergraduate thesis, University of Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:955083

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Metadata
TitleUPRAVLJANJE NOVČANIM TOKOVIMA
Title (english)MANAGING BY THE CASH FLOW
AuthorJosip Bitte
MentorPetar Pepur (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberPetra Jakaša (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2019-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Upravljanje novčanim tokovima kao proces planiranja, kontrole i analize primitaka i izdataka te njihove razlike u poslovanju poduzeća, nastoji prikazati poslovanje poduzeća čiji osnovni cilj je održavanje likvidnosti i solventnosti. Glavna poveznica u prikazivanju upravljanja tokovima je financijski izvještaj o novčanom toku, koji pobliže definira priljeve i odljeve novca i novčanih ekvivalenata, a sami prikaz priljeva i odljeva novca je povezan sa likvidnošću i solventnošću poslovnog subjekta. Likvidnost predstavlja sposobnost da se sredstvo iz nekog oblika pretvori u novac, odnosno svojstvo imovine koja se može pretvoriti u gotovinu dostatnu za pokriće preuzetih obveza. Poduzeće koje nije likvidno posluje sa poteškoćama, bez sredstava za nabavu sirovina i materijala. Solventnost predstavlja sposobnost poduzeća za podmirenjem dospjelih obveza sa određenim rokom dospijeća. Poduzeća koja ne ispunjavaju osnovne kriterije kvalitetnog upravljanja novčanim tokovima, nisu u stanju isplatiti plaće svojim radnicima, platiti robu dobavljačima, te ulagati u nove poslovne pothvate.
Abstract (english)
Cash flow management as a process of planning, controlling and analysing receipts and expenditures and their differences in business operations, aims to present the business of a company whose primary goal is to maintain liquidity and solvency. The main link in flow management is the cash flow statement, which more precisely defines inflows and outflows of cash and cash equivalents, and the cash inflows and outflows themselves are linked to the liquidity and solvency of the business entity. Liquidity means the ability to convert the asset from a form into a cash or property of a cash-generating asset sufficient to cover its liabilities. A company that does not operate smoothly with difficulties, without the funds for raw material and material procurement. Solvency represents the company s ability to settle outstanding liabilities with a certain maturity. Enterprises that do not meet the basic criteria of quality cash flow management are unable to pay their employees’ salaries, to pay goods to suppliers, and to invest in new business ventures.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:955083
Study programmeTitle: Accounting and Finances – professional – professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/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 on2019-07-19 06:34:36