Korisnici u socijalnoj skrbi su jedni od proračunskih korisnika državnog proračuna, a problem istraživanja u ovom radu je bio računovodstveni obuhvat materijalnih rashoda kod proračunskih korisnika u socijalnoj skrbi. Cilj rada je bio prikazati sve materijalne rashode proračunskih korisnika u socijalnoj skrbi, te su za navedeno istraživanje odabrana četiri centra za socijalnu skrb: Centar za socijalnu skrb Zagreb, Centar za socijalnu skrb Rijeka, Centar za socijalnu skrb Osijek i Centar za socijalnu skrb Makarska. Analiza financijskih izvještaja za 2015. i 2016. godinu navedenih centara za socijalnu skrb je pokazala da materijalni troškovi čine udio od 3,71% do 6,97% u ukupnim rashodima. U strukturi materijalnih troškova najveći udio se odnosi na troškove za usluge, a unutar troškova za usluge najveći udio čine rashodi za intelektualne i osobne usluge. Kod promatrana četiri centra za socijalnu skrb, dva centra za socijalnu skrb su smanjila iznos materijalnih troškova u 2016. godini u odnosu na 2015. godinu kao i njihovo učešće u ukupnim rashodima u 2016. godini u odnosu na 2015. godinu. Zaključak je da se pažljivim i racionalnim odnosom i poslovanjem mogu smanjiti troškovi.Beneficiaries in social care are one of the budget users of the state budget, and the problem of research in this paper was the accounting coverage of material expenditures among budget users in social care. The aim of the paper was to present all material expenditures of budget beneficiaries in social care, and four social welfare centers were selected for this study: Social Welfare Center Zagreb, Center for Social Welfare Rijeka, Center for Social Welfare Osijek and Center for Social Welfare in Makarska. The analysis of the financial statements for the years 2015 and 2016 of the mentioned Centers for Social Welfare has shown that the material costs represent a share of 3.71% to 6.97% in total expenditures. In the structure of material costs, the largest share refers to the cost of services, and within the cost of services the largest share is the expense for intellectual and personal services. In the case of four social welfare centers observed, two social welfare centers have reduced the amount of material costs in 2016 compared to 2015 as well as their share in total expenditures in 2016 compared to 2015. The conclusion is that careful and rational relationship and business can reduce costs
