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master's thesis
OBRAČUN I KNJIGOVODSTVENO EVIDENTIRANJE PLAĆE U SREDNJOŠKOLSKIM USTANOVAMA U 2023. GODINI U REPUBLICI HRVATSKOJ
2023. urn:nbn:hr:262:402059
Mališa Kiter, Ruža
University of Slavonski Brod
Department of Social Sciences and Humanities

Cite this document

Mališa Kiter, R. (2023). OBRAČUN I KNJIGOVODSTVENO EVIDENTIRANJE PLAĆE U SREDNJOŠKOLSKIM USTANOVAMA U 2023. GODINI U REPUBLICI HRVATSKOJ (Master's thesis). Slavonski Brod: University of Slavonski Brod. Retrieved from https://urn.nsk.hr/urn:nbn:hr:262:402059

Mališa Kiter, Ruža. "OBRAČUN I KNJIGOVODSTVENO EVIDENTIRANJE PLAĆE U SREDNJOŠKOLSKIM USTANOVAMA U 2023. GODINI U REPUBLICI HRVATSKOJ." Master's thesis, University of Slavonski Brod, 2023. https://urn.nsk.hr/urn:nbn:hr:262:402059

Mališa Kiter, Ruža. "OBRAČUN I KNJIGOVODSTVENO EVIDENTIRANJE PLAĆE U SREDNJOŠKOLSKIM USTANOVAMA U 2023. GODINI U REPUBLICI HRVATSKOJ." Master's thesis, University of Slavonski Brod, 2023. https://urn.nsk.hr/urn:nbn:hr:262:402059

Mališa Kiter, R. (2023). 'OBRAČUN I KNJIGOVODSTVENO EVIDENTIRANJE PLAĆE U SREDNJOŠKOLSKIM USTANOVAMA U 2023. GODINI U REPUBLICI HRVATSKOJ', Master's thesis, University of Slavonski Brod, accessed 17 November 2024, https://urn.nsk.hr/urn:nbn:hr:262:402059

Mališa Kiter R. OBRAČUN I KNJIGOVODSTVENO EVIDENTIRANJE PLAĆE U SREDNJOŠKOLSKIM USTANOVAMA U 2023. GODINI U REPUBLICI HRVATSKOJ [Master's thesis]. Slavonski Brod: University of Slavonski Brod; 2023 [cited 2024 November 17] Available at: https://urn.nsk.hr/urn:nbn:hr:262:402059

R. Mališa Kiter, "OBRAČUN I KNJIGOVODSTVENO EVIDENTIRANJE PLAĆE U SREDNJOŠKOLSKIM USTANOVAMA U 2023. GODINI U REPUBLICI HRVATSKOJ", Master's thesis, University of Slavonski Brod, Slavonski Brod, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:262:402059

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Metadata
TitleOBRAČUN I KNJIGOVODSTVENO EVIDENTIRANJE PLAĆE U SREDNJOŠKOLSKIM USTANOVAMA U 2023. GODINI U REPUBLICI HRVATSKOJ
Title (english)CALCULATION AND ACCOUNTING OF SALARY IN SECONDARY SCHOOL INSTITUTIONS IN 2023 IN THE REPUBLIC OF CROATIA
AuthorRuža Mališa Kiter
MentorMilan Stanić (mentor)
Committee memberMarina Stanić Šulentić (predsjednik povjerenstva)
Committee memberMilan Stanić (član povjerenstva)
Committee memberVišnja Bartolović (član povjerenstva)
GranterUniversity of Slavonski Brod
(Department of Social Sciences and Humanities)
Slavonski Brod
Defense date and country2023-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U radu je analiziran obračun i knjigovodstveno evidentiranje plaće u srednjoškolskim ustanovama u 2023. godini u Republici Hrvatskoj. U smislu Zakona o radu, plaća je primitak koji poslodavac radniku obračunava i isplaćuje za obavljeni rad u određenom mjesecu, sukladno odredbama ugovora o radu, pravilnika o radu, kolektivnog ugovora i posebnih propisa kojima se uređuju plaće. Plaće zaposlenika srednjih škola uređene su Zakonom o plaćama u javnim službama, Temeljnim kolektivnim ugovorom za službenike i namještenike u javnim službama i Kolektivnim ugovorom za zaposlenike u srednjoškolskim ustanovama. Problem istraživanja su specifičnosti obračuna plaća u srednjoškolskim ustanovama koje su prikazane na primjeru obračuna plaće nastavnice engleskog jezika te je prikazan način knjiženja plaća u proračunskom računovodstvu i evidentiranje na JOPPD obrascu.
Abstract (english)
The paper analyzes the calculation and accounting recording of salaries in secondary education institutions in the year 2023 in the Republic of Croatia. In terms of the Labour Law, salary is the remuneration that the employer calculates and pays to the employee for work performed in a specific month, in accordance with the provisions of the employment contract, work regulations, collective agreement, and special regulations governing salaries. The salaries of employees in secondary schools are regulated by the Law on Salaries in Public Services, the Basic Collective Agreement for Officials and Employees in Public Services, and the Collective Agreement for Employees in Secondary Education Institutions. The research problem focuses on the specificities of salary calculation in secondary education institutions, using the example of calculating the salary of an English language teacher. It also demonstrates the method of accounting for salaries in budget accounting and recording them in the JOPPD form.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:262:402059
Study programmeTitle: Professional graduate study program in Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-10-13 10:12:24