KOMPARATIVNA ANALIZA FINANCIJSKIH IZVJEŠTAJA POLITIČKIH STRANAKA : Završni rad

Učinkovitost upravljanja novčanim i drugim primanjima neprofitnih organizacija je pitanje koje se nameće dugi niz godina. Cilj rada je identificirati i prikazati posebnosti postupka analize financijskih izvještaja neprofitnih organizacija, te na temelju njih analizirati poslovanje političkih stranaka u Republici Hrvatskoj. Rezultati analize pokazuju kako najveće prihode ima HDZ, dok u ukupnoj imovini se ističe SDP. MOST je stranka koja bilježi najmanje vrijednosti prihoda, rashoda, te ukupne imovine. Razlog tomu je razumljiv, a to je što je stranka relativno nova na političkoj sceni Hrvatske, a sredstva za rad političkih stranaka čiji su kandidati na izborima izabrani u predstavnička tijela jedinica lokalne uprave i samouprave i u Sabor RH osiguravaju se godišnje u proračunu jedinica lokalne uprave i samouprave i u državnom proračunu.The effectiveness of managing non-profit organizations money and other income is a matter that will be imposed for many years. The aim of this work is to identify and present the special features of the analysis of the financial statements of non-profit organizations and to analyze the business of political parties in the Republic of Croatia. The results of the analysis show that the highest revenue has HDZ, while in total assets stands out SDP. MOST has the least income, expense and total assets. This is because MOST is relatively new to the political scene of Croatia, and in the most significant income of items, donations and membership have the lowest values, and funds for the work of political parties whose candidates are elected to the representative bodies of local government units and self-government units and to the Parliament of the Republic of Croatia are provided annually in the budget of the local government and selfgovernment units and in the state budget