engleski

Management of the state assets analysed on the example of the company in the textile industry

Term “asset” has a wide meaning and can be used in everyday language ; however contextual framework of this word is quite undefi ned. Assets can be interpreted in many ways, and as such, can be defi ned from a legal, economic and accounting aspect. In Republic of Croatia, as a concept, state asset management does not take important place. State asset, together with state asset management, should have more signifi cant role in design and functioning of the entire system of state and associated regional and local government units. Main issues regarding state assets in the Republic of Croatia arise from the methods of determining the value of the actual status of state assets. State assets owned by state, regional of local authorities do not present the actual value of the assets. Determination of the share prices and the fact that the structure of total assets does not include assets from extra budgetary companies are also issues. Also, documentation and records on state assets are not transparent and there are different incompatible records provided by state institutions, also for some types of assets records do not exist or are substantially incomplete. Some steps in terms of defi ning the strategy and legal framework for management of state asset were defi ned ; the register of state assets was set up, but unfortunately that was not implemented. This paper will try to contribute to the processes and models of management of state assets, as well as to indicate some weaknesses which could signifi cantly infl uence regulation of state asset issues.

asset; state property; management of the state assets; company

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