Proces računovodstvenog obuhvata tuđih usluga na primjeru javnog poduzeća Hrvatske šume d.o.o.

Abstract

Rad objašnjava proces računovodstvenog praćenja tuđih usluga na primjeru javnog poduzeća Hrvatske šume d.o.o. Pretpostavka računovodstvenog praćenja tuđih usluga u javnim poduzećima ugovaranje je nabave istih kroz postupke javne i bagatelne nabave. U radu je stoga ukratko i kroz primjere objašnjena razlika između javne i bagatelne nabave. S obzirom da je za naručitelja tuđa usluga trošak, rad objašnjava pojam i vrste troškova usluga. Knjiženje troška usluge obavlja se na temelju primljenog računa od dobavljača pa rad ujedno objašnjava i postupak evidentiranja zaprimanja i plaćanja ulaznih računa. Kroz objašnjenje cjelokupnog postupka praćenja tuđih usluga na više primjera iz poslovne prakse poduzeća Hrvatske šume d.o.o. povezuju se teorijska s praktičnim saznanjima, čime se ostvaruje i temeljni cilj rada.This paper explains the accounting process of tracking third- party services on the example of a public company Hrvatske šume d.o.o. The assumption of third-party services’ accounting in public companies is contracting procurement of the same through procedures of public and low-cost purchases. Therefore, the paper briefly explains the difference between public and low-cost procurements through examples. Since third-party services are considered as a cost for the client, the paper explains the concept and types of costs related to services. Posting the cost of services is carried out on the basis of received invoices from suppliers so the paper also explains the process of recording the receipt and payment of incoming invoices. Through the explanation of the entire process of monitoring third-party services on several examples of business practices followed by Hrvatske šume d.o.o. the theoretical knowledge combines with the practical knowledge, thus achieving the fundamental objective of this paper