You have a 3-year contract to build a container ship — how is revenue recognized?
POC (percentage-of-completion) module: revenue recognized proportionally to resources used vs budget. Monthly reconciliation with GL.
Croatian shipbuilding is a strategic industry with 3 major shipyards (Uljanik, Brodosplit, 3. Maj) + private marinas. Multi-year contracts with EU/Asian clients, EU state-aid rules for shipbuilding, many workers per project (JOPPD for 1000+ workers), complex cost-allocation structures.
You have a 3-year contract to build a container ship — how is revenue recognized?
POC (percentage-of-completion) module: revenue recognized proportionally to resources used vs budget. Monthly reconciliation with GL.
EU state aid for shipbuilding has specific reporting rules.
EU State Aid module: registry of aid received per scheme, quarterly report per EU rules TBR (Tonnage-Based Reduction).
You have 1200 workers across 4 shipyards — JOPPD?
Multi-entity JOPPD: each worker at their location, surtax per city, contributions per worker. Group-level consolidation.
The 4b2b ecosystem combines FINA Mojcert, eRačun, JOPPD, and OIB validation in one platform. Industry configurations activate by NKD code.