Računovodstvo financiranja neprofitnih organizacija ; Accounting financing of non-profit organizations
Neprofitne organizacije imaju značajnu ulogu u društvu jer djeluju ondje i u onom trenutku gdje država i tržište ne mogu ispuniti društvene potrebe. One potiču rast i razvoj društva te nastoje zadovoljiti interese i pojedinaca i javnosti bez namjere ostvarivanja profita. Upravo zato što imaju tako važnu ulogu u društvu javlja se interes za analizom njihove financijske održivosti koju ovaj rad pruža kroz analizu financijskih izvještaja istih s osvrtom na samo računovodstvo financiranja. Predmet analize su dvije neprofitne organizacije, Udruga za prirodu, okoliš i održivi razvoj Sunce te Udruga SOS Dječje selo Hrvatska. Na temelju financijskih izvještaja navedenih organizacija provodi se vertikalna i horizontalna analiza, izračunavaju odabrani pokazatelji neprofitnih organizacija, a potom se pomoću dobivenih rezultata iznosi zaključak o održivosti financiranja istih. Postavlja se pitanje jesu li prihodi ostvareni iz vlastitih izvora gore navedenih organizacija dostatni za njihovu financijsku održivost, ulažu li prikupljena sredstva na odgovarajući način, te koliko koristi svojim djelovanjem uistinu donose društvenoj zajednici. Rad daje teorijski uvod u pojmovno određenje, vrste, obilježja i specifičnosti neprofitnih organizacija, te regulatorni okvir unutar kojeg posluju, uz detaljnu razradu obilježja računovodstva, te načela sustava financijskog poslovanja. Ključan dio odnosi se na analizu računovodstva financiranja dviju odabranih organizacija, gdje se kroz temeljnu horizontalnu i vertikalnu analizu računa prihoda i rashoda, kao i bilance dolazi do ocjene održivosti financiranja promatranih organizacija koristeći se dodatno odabranim pokazateljima. Potvrđuje se glavna hipoteza rada, a to je da prihodi ostvareni iz vlastitih izvora odabranih analiziranih neprofitnih organizacija nisu dostatni za financijsku održivost istih. ; Non-profit organizations play a significant role in society because they operate at a time when the state and the market cannot meet all social needs. They stimulate the growth and development of society and seek to satisfy the interests of both individuals and the public without the intention of making a profit. There is an interest in analyzing non-profit organizations financial sustainability, which this paper provides through analyzing their financial statements with a focus on accounting itself, because they play such an important role in society. The subject of the analysis are two non-profit organizations, the Association for Nature, Environment and Sustainable Development "Sunce" and the Association SOS "Dječje selo" Croatia. Based on the financial statements of the aforementioned organizations, a vertical and horizontal analysis is carried out, the selected indicators of non-profit organizations are calculated, and then, based on the obtained results, a conclusion is reached on the sustainability of their financing. The question arises as to whether the revenues generated from the own sources of the above mentioned organizations are sufficient for their financial sustainability, whether they raise the funds appropriately, and how much benefit they actually bring to the community. The paper provides a theoretical introduction to the conceptual framework, types, characteristics and specificities of non-profit organizations, as well as the regulatory framework within which they operate, detailing the characteristics of accounting and the principles of the financial management system. A key part relates to the analysis of the accounting of financing of these two selected organizations, where through a basic horizontal and vertical analysis of the Revenues and expenditure statement, as well as the Balance sheet, the sustainability of the financing of the observed organizations is assessed using additionally selected indicators. The main hypothesis of this paper is confirmed, namely, that the revenues generated from the own sources of the selected analyzed non-profit organizations are not sufficient for their financial viability.