نبذة مختصرة : Nautički se turizam u Hrvatskoj razvio zahvaljujući očuvanoj razvedenoj obali, bistrom i ugodnom toplome moru za kupanje te pogodnoj mediteranskoj klimi. U kontekstu nautičkog turizma izdvajaju se luke nautičkog turizma, odnosno marine. Prema posljednjim podacima, u Hrvatskoj postoji 56 marina i sve su udružene su Udruženje hrvatskih marina. Marine konstantno rade na obogaćivanju i podizanju kvalitete usluge, što se može uočiti i na adaptaciji suvremenim potrebama i željama nautičkih gostiju. S obzirom na potencijal razvoja nautičkog turizma u Hrvatskoj, u ovom se radu nastojalo ocijeniti poslovanje Marine Punat te predvidjeti mogućnost investiranja. Provedena analiza računovodstvenih podataka omogućila je praćenje kretanja prihoda i rashoda te dobiti Marine Punat, ali i glavnih bilančnih pozicija. Analiza prema pokazateljima ukazala je da pokazatelji nisu u promatranom periodu zabilježili veća odstupanja pa je poslovanje stabilno i sigurno. Iz tog bi se razloga opravdale buduće investicije u Marinu Punat. ; Nautical tourism in Croatia was developed thanks to the preserved indented coastline, clear and pleasant warm bathing sea and a favorable Mediterranean climate. In the context of nautical tourism, the ports of nautical tourism, namely the „marina“, are distinguished. According to the latest data, there are 56 marinas in Croatia and all of them are associated with the Association of Croatian marinas. Marinas are constantly working on enriching and improving the quality of service, which can be seen in adapting to the contemporary needs and wishes of nautical guests. In view of the potential of nautical tourism development in Croatia, the aim of this paper was to evaluate the Marina Punat business and to predict the possibility of investing. The analysis of the accounting data made it possible to monitor revenue and expenditure trends and revenue of Marina Punat as well as the main balance positions. The analysis according to the indicators indicated that the indicators did not show any major deviations in the ...
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