| Abstract | Proračun Republike Hrvatske definiran je Zakonom o proračunu kao dokument koji procjenjuje prihode i primitke te određuje rashode i izdatke države za određenu godinu. Država mora utvrditi potrebne iznose sredstava i prikladne politike za ostvarenje željenih rezultata, što predstavlja složen zadatak koji zahtijeva duboko razumijevanje javnog sektora. U Republici Hrvatskoj proračun donosi Hrvatski sabor, dok za njegovo planiranje, izradu i izvršenje prema svojim planovima i ciljevima razvoja odgovara Vlada. Ovaj rad ima za cilj opisati osnovne karakteristike proračuna i proračunskog procesa fokusom na prihode, rashode i izvore financiranja. U radu je istražena tema posebnosti računovodstva proračuna u ustanovama socijalne skrbi na primjeru ostvarenja i trošenja prihoda i primitaka izuzetih od uplate u državni proračun. Unutar računovodstva proračuna, ostvarivanje vlastitih i namjenskih prihoda, kao i donacija, pokazuje određene posebnosti u računovodstvenom kontekstu. U Hrvatskoj postoje zakonski regulirani osnovni računovodstveni sustavi, uključujući računovodstvo poduzetnika, neprofitnih organizacija, proračuna i proračunskih korisnika, kao i računovodstvo obrtnika i slobodnih zanimanja. Proračunske klasifikacije pružaju strukturu koja omogućuje sistematsko praćenje prihoda i troškova prema različitim kriterijima, uključujući nositelje, ciljeve, namjene, vrste, lokacije i izvore financiranja. Prema Zakonu o proračunu, proračuni i korisnici proračuna obvezni su osigurati prikazivanje prihoda i troškova sukladno tim klasifikacijama tijekom planiranja, izvršavanja, računovodstvenog evidentiranja i izvještavanja. Proračunske klasifikacije obuhvaćaju organizacijsku, programsku, funkcijsku, ekonomsku i lokacijsku klasifikaciju, kao i izvore financiranja. Rad se fokusira na primjenu modificiranog načela nastanka događaja u proračunskom računovodstvu, prema kojem se načelu prihodi priznaju kada su naplaćeni, dok se rashodi priznaju na temelju nastanka poslovnog događaja. Proračunsko računovodstvo vodi se prema načelu dvojnog knjigovodstva. Da bi sustav proračuna bio efikasan, neophodno je imati pouzdane, točne i istinite informacije, koje su ključne za uspješno upravljanje poslovnim odlukama. |
| Abstract (english) | The budget of the Republic of Croatia is defined by the Budget Law as a document that estimates revenues and receipts, determines expenses and outlays of the state for a specific year. The state must identify the necessary amounts of funds and appropriate policies to achieve desired results, which represents a complex task that requires a deep understanding of the public sector. In Croatia, the budget is approved by the Croatian Parliament, while the Government is responsible for its planning, preparation, and execution according to its development plans and objectives. This paper aims to describe the basic characteristics of the budget and the budgeting process focusing on revenues, expenses, and funding sources. The paper explores the specifics of budget accounting in social welfare institutions through the realization and spending of revenues and receipts exempted from payment into the national budget. Within budget accounting, the realization of own and earmarked revenues, as well as donations, exhibits certain peculiarities in the accounting context. In Croatia, there are legally regulated basic accounting systems, including accounting for entrepreneurs, non-profit organizations, budgets and budget users, as well as accounting for self-employed individuals and liberal professions. Budget classifications provide a structure that allows for the systematic tracking of revenues and costs based on various criteria, including entities, objectives, purposes, types, locations, and funding sources. According to the Budget Law, budgets and budget users are obliged to ensure the presentation of revenues and costs according to these classifications during planning, execution, accounting recording, and reporting. Budget classifications encompass organizational, programmatic, functional, economic, and locational classifications, as well as funding sources. The paper focuses on the application of the modified accrual basis principle in budget accounting, under which revenues are recognized when received, while expenses are recognized based on the occurrence of the business event. Budget accounting follows the double-entry bookkeeping principle. For the budget system to be efficient, it is essential to have reliable, accurate, and truthful information, which is crucial for successful business decision-making. |
| Study programme | Title: Business Administration – MBA; specializations in: Financial Management, Taxes and Business Law, Human Resources and Knowledge Management, Creativity, Innovation and Analytical Management, Creativity, Innovation and Analytical Management, Behavioral Economics, Analytical Management
Course: Financial Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: magistar poslovnog upravljanja (magistar poslovnog upravljanja) |
