ACCOUNTING MONITORING AND CALCULATION OF VALUE ADDED TAX ON PEKARNA ANTUN J.D.O.O. EXAMPLE

Porez na dodanu vrijednost (PDV) ili porez na promet reguliran je zakonom. Hrvatski zakon o PDV-u stupio je na snagu 1. siječnja 1998. godine. PDV se koristi za nabavu i uvoz dobara, ali i za korištenje usluga i pružanje dobara i usluga. Knjigovodstvena evidencija PDVa uređena je Zakonom o PDV-u i Zakonom o računovodstvu prema kojima su porezni obveznici obvezni oporezivati određene transakcije. Transakcije se oporezuju općom poreznom stopom od 25% ili sniženom stopom od 5% ili 13%, ovisno o tome što se oporezuje. Obračun PDV-a se vrši tako da se proknjiže primljeni i izdani računi. Primljeni računi se knjiže na konto imovine ili troška na dugovnoj strani, konto pretporeza na dugovnoj strani, konto dobavljača na potražnoj strani, dok izdani računi se knjiže na konto prihoda na potražnoj strani, konto obveze za PDV na potražnoj strani, te konto kupca na dugovnoj strani. Kada se proknjiži svi ulazni i izlazni računi, potrebno je sučeliti pretporez i obvezu za PDV. Za svako razdoblje oporezivanja, porezni obveznik je dužan popuniti i podnijeti obrazac PDV. Osim knjiženja poslovnih događaja, ispunjava se obrazac PDV, U-RA i I-RA.Value added tax (VAT) or sales tax is regulated by law. The Croatian VAT law entered into force on January 1, 1998. VAT is used for the purchase and import of goods, but also for the use of services and the provision of goods and services. VAT accounting records are regulated by the VAT Act and the Accounting Act, according to which taxpayers are obliged to tax certain transactions. Transactions are taxed at the general tax rate of 25% or at a reduced rate of 5% or 13%, depending on what is taxed. The calculation of VAT is done by posting received and issued invoices. Received invoices are posted to the asset or expense account on the debit side, the input tax account on the debit side, the supplier's account on the demand side, while the issued invoices are posted to the income account on the demand side, the VAT liability account on the demand side, and the customer's account on the debit side. When all incoming and outgoing invoices are posted, it is necessary to compare input tax and VAT liability. In addition to posting business events, the VAT, U-RA and I-RA forms are filled out

EQUIPMENT AND MACHINES FOR THE MAINTENANCE OF PLANTATIONS IN THE VINEYARD SOLDO WINERY

U ovom završnom radu dajemo pregled uređaja i strojeva koji se koriste za održavanje vinograda vinarije Soldo. Poseban naglasak dan je na utjecaj modernih strojeva na povećanje produktivnosti na gospodarstvuIn this final paper, we provide an overview of the devices and machines used to maintain the vineyards of the Soldo winery. Particular emphasis is given to the impact of modern machines on increasing productivity in the Soldo winery

CHALLENGES OF FAMILY ENTREPRENEURSHIP DEVELOPMENT

Poduzeća se u svom životnom ciklusu susreću s brojnim izazovima. Obiteljska poduzeća nisu iznimka, no postoje specifični izazovi s kojima se susreću samo obiteljska poduzeća. U posljednje vrijeme sve se više prepoznaje značaj ovog oblika poslovanja, te se s obzirom na to i uvjeti poslovanja za isti se poboljšavaju. Cilj ovoga rada je prikazati kako se s izazovima i problemima nose islandska obiteljska poduzeća. Obrađen je problem nasljeđivanja na primjeru obiteljskog poduzeća Skinney-Þinganes-a koji je u vlasništvu više obitelji i isto tako više generacija. Iz istoga se mogu zaključiti prednosti i nedostatci islandskog načina suočavanja s ovim izazovom te isto tako prepoznati važnost dobre pripreme od malih nogu u smislu odgoja koji svakako može pridonijeti poslovanju poduzeća.Businesses face a number of challenges in their life cycle. Family businesses are no exception, but there are specific challenges that only family businesses face. Recently, the importance of this form of business has been increasingly recognized, and with that in mind the business conditions for this form of business are improving. The subject of this paper is to show how Icelandic family businesses deal with challenges and problems. The problem of inheritance is dealt with on the example of the family business Skinney-Þinganes, which is owend by several families and also several generations. From the same one it can be concluded the advantages and disadvantages of the Icelandic way of dealing with this challenge and also recognize the importance of good preparation form an early age in terms of raising that can certanly contribute to the business of the company

THE QUALITY TESTING OF COOKED PASTA

Tjestenina je jedna od vrlo zastupljenih namirnica u prehrani stanovništva diljem svijeta. Razlog tomu su pristupačne cijene koštanja, jednostavna i raznolika priprema jela, mogućnosti izvedbe u bezbroj različitih vrsta i oblika, dugom roku trajanja i bogatim nutritivnim vrijednostima. Osnovne sirovine za proizvodnju tjestenine su krupica durum pšenice i voda, a dodatne sirovine su jaja, dehidrirano povrće i voće, brašna grahorica i dr. Najveći proizvođači ali i konzumenti tjestenine u svijetu su Italija, SAD, Turska Brazil i Rusija. Hrvatska proizvodnja je u stalnom porastu, i u zadnjih dvadesetak godina uz PIK – Rijeku i zagrebačku Klaru profiliralo se nekoliko renomiranih proizvođača Ragusa, Marodi, Koleda, Klara M i jedini proizvođač svježe tjestenine Naše klasje. Bez obzira na stalni rast proizvodnje Hrvatska još uvijek oko 53 % svojih potreba uvozi. Cilj ovoga rada je utvrđivanje kakvoće tri različite vrste tjestenine od četiri različita proizvođača. Istraživanje kakvoće je praćeno provjerom vremena kuhanja tjestenine, indeksa apsorpcije vode i indeksa bubrenja tjestenine.Pasta is one of the most common foods in the diet of people around the world. The reason for this is affordable prices, simple and versatile preparation of meals, possibilities of performance in countless different types and shapes, long-term duration and rich nutritional properties. The basic raw materials for pasta production are durum wheat semolina and water, and additional raw materials are eggs, dehydrated vegetables and fruits, bean flour, etc. The largest producers and consumers of pasta in the world are Italy, USA, Turkey, Brazil and Russia. Croatian production has been constantly growing and in the last twenty years, along with PIK - Rijeka and Zagreb's Klara, several renowned producers Ragusa, Marodi, Koleda, Klara M and Naše Klasje have been profiled as the main producers of pasta. Despite the constant growth of production in Croatia, it still imports about 53% of its needs. The aim of this paper is to determine the quality of three different types of pasta from four different manufacturers. Research was followed by checking the cooking time of the pasta, the water absorption index and the swelling index of the pasta

MARKET SEGMENTATION AND TARGETING ON THE EXAMPLE OF A COMPANY

Segmentacijom tržišta poduzeća dijele heterogeno tržište na manje homogene skupine potrošača sličnih ili istih karakteristika, potreba i ponašanja. Na taj način dobivaju jasnu sliku o tržištu, odabiru jedan ili više segmenata koji su im najatraktivniji i prilagođavaju svoju ponudu tim ciljnim tržišnim segmentima. Kreiraju jedinstven marketinški miks ili više njih i sve svoje napore usmjeruju prema odabranom ciljnom tržištu kako bi zadržali postojeću, stvorili novu ili izmijenili postojeću, nezadovoljavajuću, poziciju u svijesti potrošača.Companies uses market segmentation to divide a heterogeneous market into smaler homogeneous groups of consumers with similar or same characteristics, needs and behaviors. This way they have a clear picture of the market, choose one or more segments that are most attractive to them and adapt their offer to these target market segments. They create a unique marketing mix or more of them and direct all their efforts towards the selected target market in order to maintain the existing, create a new or change the existing, unsatisfactory, position in the minds of consumers

PRODUCTION OF SEMI-HARD CHEESE

Sir je namirnica koja se u većini literature definira kao prirodni proizvod / namirnica koja se dobije zgrušavanjem mlijeka te se može jesti ili svjež ili u različitim stupnjevima svoje zrelosti. Polutvrdi sir spada u posebnu skupinu sireva koji se proizvode najčešće od kravljeg mlijeka, a tekstura im je kao što im samo ime govori polutvrda i čvrsta, ali mekša od tvrdih sireva. Oni mogu sadržavati od 54 % do 69 % vode u bezmasnoj suhoj tvari. Neke vrste polutvrdog sira su: gauda, edamer, ementaler, trapist i mnogi drugi. U radu su prikazani parametri kontrole kvalitete osnovne sirovine, osnovnih faza u proizvodnom procesa, te kvalitete gotovog proizvoda. Rezultati prikazani u radu su: kvaliteta mlijeko na prijemu, tijekom tipizacije, kvaliteta salamure, temperature i vlage u komori za zrenje i kvaliteta gotovog proizvoda.Cheese is a food that can be found in most literature under the definition that cheese is a natural product / food obtained by curdling milk and can be eaten either fresh or in different stages of maturity. Semi-hard cheese belongs to a special group of cheeses that are produced mostly from cow's milk, and their texture is, as the name suggests, semi-hard and firm, but softer than hard cheeses. They can contain from 54 % to 69 % water in the lean substance. Types of semi-hard cheese include Gouda, Edamer, Emmentaler, Trappist and many others. The paper presents the quality control parameters of the basic raw material, the basic stages in the production process, and the quality of the finished product. The results presented in the paper are: quality of milk at reception, during typing, quality of brine, temperature and humidity in the ripening chamber and quality of the finished product

TRADITIONAL USE OF MUSHROOMS IN THE DIET OF POPULATION OF NAŠICE AND THE SURROUNDING AREA

U prirodi ima oko milijun i pol vrsta gljiva, a opisano ih je oko 70 000. Čovjek je gljive od najranijih vremena upotrebljavao kao hranu, lijek, ali i kao otrov. Danas se upotrebljavaju u gastronomiji jer je gljiva mesnato plodno tijelo, ali i zbog toga jer se smatraju kao jedne od najzdravijih namirnica. Gljive mogu utjecati na zdravlje ljudi zbog raznih štetnih čimbenika u okolini. Provedbom ankete na podrčju Našica i okolice i utvrđeni su načini korištenja gljiva te tradicionalna upotreba gljiva u prehrani tih stanovnika. Svježe gljive se pohranjuju na različite načine kako bi što duže bile jestive. Ispitanici ih koriste jer su ukusne i nutritivno bogate te su prepoznali njihovu ljekovitost.There are about one and a half million species of mushrooms in nature, and about 70,000 have been described. From the earliest times, people have used mushrooms as food, medicine, but also as poison. Today, they are used in gastronomy because the mushroom is a fleshy mature body, but also because it is considered one of the healthiest foods. Mushrooms can affect human health due to various harmful factors in the environment. By conducting a survey in the area of Našice and its surroundings, the ways of using mushrooms and the traditional use of mushrooms in the diet of these inhabitants were determined. Fresh mushrooms are stored in different ways to keep them edible for as long as possible. Inhabitants use them because they are delicious and nutritionally rich, and have recognized their healing properties

THE IMAPACT OF A PANDEMIC ON SOCIOECONOMIC TRENDS

U ovom radu obrađeno je i prikazano stanje svjetske ekonomije u vrijeme pandemija. Rad započinje analizom i definiranjem međunarodnih ekonomskih institucija kao što su Međunarodni monetarni fond, Svjetska banka, Opći sporazum o carinama i trgovini, Svjetska trgovinska organizacija te prikazom i stanjem Republike Hrvatske u svjetskim gospodarskim organizacijama. Slijedeće poglavlje prati hrvatski ekonomski sustav i ukratko objašnjava na koji način se odvija vanjskotrgovinska razmjena roba, usluga i dobara, devizni sustav, rezidente i nerezidente, konvertibilne i nekonvertibilne devize, carine, likvidnost i solventnost. Nakon toga, razrađena je tema rada, odnosno kako pojava globalnih pandemija utječe na globalnu trgovinsku razmjenu, odnosno na: uvoz, izvoz, kretanje ekonomije, zrakoplovnu industriju, industrijsku proizvodnju, turizam, i sl. Zadnje poglavlje razrađuje utjecaj pandemije na socioekonomska kretanja u Hrvatskoj, na pad gotovo svih ekonomskih i demografskih segmenata, i to: izvoza, uvoza, proizvodnje, industrije, prometa roba, dobara i usluga, turizam, migracije stanovništva, plaće, građevinski sektor i BDP.This paper deals with and presents the state of the world economy at the time of the pandemic. The paper begins with the analysis and definition of international economic institutions such as the International Monetary Fund, the World Bank, the General Agreement on Tariffs and Trade, the World Trade Organization and the presentation and state of the Republic of Croatia in world economic organizations. The next chapter follows the Croatian economic system and briefly explains how foreign trade in goods, services and goods, foreign exchange system, residents and nonresidents, convertible and nonconvertible foreign exchange, customs, liquidity and solvency. Thereafter, the topic of the paper is elaborated, namely how the occurrence of global pandemics affects global trade: imports, exports, economic trends, aviation industry, industrial production, tourism, etc. The last chapter elaborates the impact of the pandemic on socioeconomic trends in Croatia, up to the decline of almost all economic and demographic segments, namely: exports, imports, production, industry, trade in goods, goods and services, tourism, population migration, wages, construction sector and GDP

SALES PRESENTATION AND DEMONSTRATORS

Osobni susret s kupcem ima ključnu ulogu u ostvarenju prodajnog posla. Postoji nekoliko faza prodajnog procesa, tu se razlikuju faza pripreme prodavača, faza traženja potencijalnih kupaca, faza pripreme za pristup kupcu, faza pristupa kupcu, faza otkrivanja potreba kupca, faza prezentacije, faza otklanjanja prigovora, faza zaključivanja prodaje i postprodajni kontakt. Tri najvažnija cilja u pristupnoj fazi su slijedeći: uspostavljanje odnosa s kupcem, pridobivanje njegove pozornosti i tranzicija u prvu fazu prodajne prezentacije, otkrivanje potreba. Vrlo je važno da se prodavač pridržava osnovnih pravila dobrog ponašanja koja uključuju ostavljanje dobrog prvog dojma. U tom smislu ključnu ulogu imaju verbalna i neverbalna komunikacija, odijevanje. Prvi dojam ima jako veliku ulogu u komunikaciji s kupcem, te je ključan u tome koliko će lako teći razgovor i zaključivanje prodaje i hoće li do zaključivanja uopće doći.A personal meeting with the customer has a crucial role in the realization of the sales business. When it comes to the stages of the sales process, there are stages of preparation of the seller, phase of searching for potential buyers, phase of preparation for access to the buyer, phase of access to the buyer, phase of discovering customer needs, phase of presentation, phase of resolving complaints, phase of closing sales. The three most important goals in the access phase are: establishing a relationship with the customer, gaining his attention and transition to the first phase of the sales presentation, identifying needs. It is therefore necessary for the seller to adhere to the basic rules of good behavior which include the need to leave a good first impression. In this sense, verbal and non-verbal communication, dressing, play a key role. The first impression plays a very important role in communication with the customer, and it is crucial in how easy the conversation and the conclusion of the sale will be and whether the conclusion will come at all

PROCESSING TECHNOLOGY AND STORAGE OF FROZEN CHERRIES

Trend skladištenja smrznute hrane dobiva u zadnjih nekoliko godina sve više na znaĉaju jer je primoran pratiti rast populacije na planeti Zemlji. Cilj ovog rada je opisati cjelokupan postupak prerade višnje u tvrtki Hlad Usluge d.o.o, te postupak dubokog zamrzavanja i skladištenja gotovog proizvoda. Prerada i skladištenje višnje se vrši u tvrtki Hlad Usluge d.o.o koja godišnje preradi 2000 tona gotovog proizvoda smrznute otkoštene višnje.The trend of storing frozen food has gained more and more importance in the last few years because it is forced to follow the growth of the population on planet Earth. The aim of this paper is to describe the entire process of cherry processing in the company Hlad Usluge d.o.o., as well as the process of deep freezing and storage of the finished product. The processing and storage of sour cherries is carried out in the company Hlad Usluge d.o.o., which annually processes 2,000 tons of frozen pitted sour cherries