UTVRĐIVANJE POSTOJEĆEG STANJA NA PODRUČJU RAČUNOVODSTVA LIZINGA U HOTELIJERSTVU HRVATSKE

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UTVRĐIVANJE POSTOJEĆEG STANJA NA PODRUČJU RAČUNOVODSTVA LIZINGA U HOTELIJERSTVU HRVATSKE

Vlašić, Dubravka

Tourism and hospitality management, 06/2005, Volume: 11, Issue: 1

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Lizing kao oblik financiranja ima određene prednosti koje mogu bili značajne za hotelijersku djelatnost, a posebno za hotelska poduzeća sa sezonskim karakterom poslovanja. Rezultati istraživanja prezentiraju postojeće stanje korištenja lizinga u hotelijerskun poduzećima u Hrvatskoj, vrste imovine koje se koriste na lizing te način računovodstvenog evidentiranja lizinga kao i oblik i učestalost prezentiranja informacija o lizingu internim i eksternim korisnicima.

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