THE BUSINESS OF CRAFTSMEN – EXAMPLE OF A CRAFT „EUROPA-STIL“

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 trgovačkog obrta „Europa-stil“. Analiza se temeljila na izvješću o solventnosti i informacijama o bonitetu, čime se imao uvid o poslovanju obrta.Craft is an independent and permanent perfomance of licensed economic activities by a natural or legal person whit the aim of achieving profit trough production, transport or provison of services. The business of craftsmen is analysed considering their financial obligations and accountig. The accounting of craftsmen is based on a number of regulations and other legal acts that determine the economic activity of the craft. The object of this research was to determine and analyse the management of the trade craft „Europa-stil“. The analysis was based on the solvency repost and creditworthiness information, which provided an insight into the managment of crafts