UTJECAJ KRIZE NA PRORAČUN GRADA SPLITA : diplomski rad

Kriza, kao izrazito nepovoljan događaj, predstavlja stanje opasnosti i nesigurnosti za poslovne subjekte kojima je ugrožen opstanak. Međutim, kriza može biti i prilika za organizacije i njihovo vodstvo da se dokaže sebi i drugima izvlačenjem subjekta iz krize. Poslovna kriza se odnosi na neplaniran i neželjen proces ograničenog trajanja koji šteti primarnim ciljevima poduzeća i ima ambivalentni ishod. Organizacije su podložne nizu kriza, a svaka od njih predstavlja drugačiju vrstu prijetnje te ne postoji jedan način kako upravljati krizom. Krizni menadžment predstavlja relativno novo područje menadžmenta koje uključuje identificiranje prirode kriza, interveniranje u cilju minimizacije štete i poduzimanje akcija za oporavak od kriznih posljedica, sve s naglašenim fokusom na zaštitu imagea i stvaranje vidljivog dojma kod stakeholdera da je oporavak poduzeća u tijeku. Proračun Grada Splita predstavlja akt u kojem su iskazani svi planirani godišnji prihodi i primici te svi rashodi i izdaci Grada koji se odnose na razdoblje jedne fiskalne godine, odnosno od 1. siječnja do 31. prosinca, a kojega odobrava Gradsko vijeće kao temeljno predstavničko tijelo Grada Splita. Grad Split mora vrlo realno procijeniti rast proračunskih prihoda, a posebno porezne i neporezne prihode koje Grad sam određuje i naplaćuje. Korisnici proračuna Grada Splita su su institucije koje je osnovala lokalna jedinica, te koje se većim dijelom financiraju iz lokalnog proračuna; njihovi proračunski prihodi sastavni su dio lokalnog proračuna. Fiskalni kapacitet predstavlja sposobnost financiranja proračunskih rashoda lokalne jedinice pomoću vlastitih proračunskih sredstava. Proračunski prihodi i primici Grada Splita svrstani su u tri osnovne kategorije: 1) prihodi poslovanja, 2) prihodi od prodaje nefinancijske imovine i 3) primici od financijske imovine i zaduživanja. Proračunski rashodi i izdaci Grada Splita svrstani su u također tri kategorije: 1) rashodi poslovanja, 2) rashodi za nabavu nefinancijske imovine i 3) izdaci za financijsku imovinu i zaduživanja. Utjecaj krize na proračun Grada Splita vidljiv je posebno u 2013. i 2014. godini kada je stopa BDP-a RH bila negativna, a koja je utjecala na promjene u određenim stavkama proračuna. Pokazatelj dobre strategije grada Splita u kriznim uvjetima je formiranje kriznog Financijsko-gospodarskog savjetničkog tima gradonačelnika Grada Splita koji je predložio paket mjera poticanja gospodarstva ususret krizi uzrokovanoj korona virusom koje se, prije svega, odnose na gradski proračun.The crisis, as a very unfavorable event, represents a state of danger and insecurity for business entities that are threatened with survival. However, a crisis can also be an opportunity for organizations and their leadership to prove themselves and others by pulling the subject out of the crisis. A business crisis refers to an unplanned and unwanted process of limited duration that harms the company’s primary goals and has an ambivalent outcome. Organizations are vulnerable to a series of crises, each of which poses a different type of threat and there is no one way to manage the crisis. Crisis management is a relatively new area of management that includes identifying the nature of the crisis, intervening to minimize damage and taking action to recover from the crisis, all with a strong focus on image protection and creating a visible impression among stakeholders that the company's recovery is underway. The budget of the City of Split is an act in which all planned annual revenues and receipts and all expenditures and expenses of the City related to the period of one fiscal year, ie from 1 January to 31 December, are approved by the City Council as the basic representative body of the City. Split. The City of Split must very realistically assess the growth of budget revenues, and especially tax and non-tax revenues that the City itself determines and collects. Beneficiaries of the budget of the City of Split are institutions established by the local unit, and which are mostly financed from the local budget; their budget revenues are an integral part of the local budget. Fiscal capacity is the ability to finance the budget expenditures of a local unit using its own budget. Budget revenues and receipts of the City of Split are classified into three basic categories: 1) operating revenues, 2) revenues from the sale of non-financial assets and 3) receipts from financial assets and borrowing. Budget expenditures and expenditures of the City of Split are also classified into three categories: 1) operating expenditures, 2) expenditures for the acquisition of non-financial assets and 3) expenditures for financial assets and borrowings. The impact of the crisis on the budget of the City of Split is visible especially in 2013 and 2014, when the GDP rate of the Republic of Croatia was negative, which affected changes in certain budget items. An indicator of a good strategy of the city of Split in crisis conditions is the formation of a crisis Financial and Economic Advisory Team of the Mayor of Split who proposed a package of measures to stimulate the economy against the crisis caused by the corona virus