POSLOVANJE OBRTNIKA – PRIMJER AGROTURIZMA SEOSKOG DOMAĆINSTVA 'PEACE' : Završni rad

Obrt je samostalno i trajno obavljanje dozvoljenih gospodarskih djelatnosti od strane fizičke ili pravne osobe s ciljem ostvarivanja dobiti preko proizvodnje, prometa ili pružanja usluga. Poslovanje obrtnika analizira se razmatrajući financijske obveze obrtnika i računovodstvo obrtnika. Računovodstvo obrtnika temelji se na nizu propisa i drugih zakonskih akata koji određuju uvid u ekonomsku aktivnost obrta. Cilj ovog istraživanja bio je utvrditi i analizirati poslovanje seoskog domaćinstva Peace. Analiza se temeljila na prijavi poreza na dohodak i poslovnim primicima i izdacima te je pokazala da je domaćinstvo u prošloj sezoni poslovalo s dobitkom, no buduće bi analize trebalo usmjeriti razmatrajući period od nekoliko godina, kao i ostale poslovne knjige koje domaćinstvo vodi. Trade is the independent and permanent performance of permitted economic activities by a physical or legal entities with a view to obtaining profit through production, traffic or provision of services. The business of tradesmen can be analyzed by considering the financial obligations of tradesmen and craftsmen's accounting. Tradesmen's accounting is based on a series of regulations and other legal acts that determine the economic activity of tradesmen. The aim of this research was to identify and analyze the business of the rural household Peace. The analysis was based on the introduction of income tax and business receipts and expenditures, and showed that households were profitable in the past season, but future analyzes should be focused on a period of several years, as well as other business books run by the household.