Measuring and monitoring the accomplished carrying capacity and business results of marinas provide managers with the information that gives them better understanding of their business decision effects. Today's managers are regularly confronted with new business problems and opportunities in marinas. Running a marina requires the ability to look outside the business for solutions, ideas, and best practices. Benchmarking is the search for the industry's best practice that will lead to superior performance. It is a systematic process for identifying and implementing best or better practices, which are used by highly successful organizations. It enables marina managers to choose the competitive enterprises to examine their operations, offering them the possibility of reacting in real time in order to improve their revenues and business results. This article aims to define the benchmarking methodology for marina business. For this purpose, the scientific literature and the possibilities of implementing benchmarking into marina business have been investigated. The research results show that there is no evidence in theoretical articles that benchmarking and revenue management have been developed and applied in marina business. Marina managers should understand that sharing information is a valuable business tool for them and not the enemy, and therefore the model of implementing benchmarking as an instrument of revenue management for marina business is presented. The article contributes to the development of theoretical framework of benchmarking methodology in marina business.

ring the relevant information, necessary for preparing and evaluating sustainable development strategies, using Directive 2014/95/EU framework. In order to assess the current situation in the Republic of Croatia, a survey on the sample of 64 big Croatian companies in different industries in the year 2013 was conducted. The sample of selected companies was chosen on the basis of membership in the Croatian Business Council for Sustainable Development (HR BCSD) and of the companies that follow the principles of sustainable development in their business and declare themselves as environmentally and socially responsible. Research results will be confirmed through comparison with previous findings conducted in the year 2007, but also compared with the relevant information collected from 71 companies of eight EU countries. The goal is to assess whether the achieved level of strategic and sustainable accounting tools in the Croatian companies are sufficient to provide relevant information for non-financial reporting for external and internal users in the process of long and short term decision making. Recognized gaps will be the starting points for defining the opportunities and areas in the process of harmonization between internal and external sustainability reporting system. The goal is in recognizing starting points, opportunities and areas, which are important for internal and external sustainability reporting, taking into, account the provisions of the globally accepted standards and the new EU Directive.

The enactment of EU Directive 2014/95/EU and EU Guidelines 2017/C215/01 for large European public interest entities with more than 500 employees recognised the importance of non-financial information and made its disclosure mandatory. The importance of disclosing non-financial information for the hospitality industry is significant, as it is an industry that is highly sensitive and connected to the environment and social interactions. The aim of this paper is to investigate the content of non-financial information disclosed by Croatian hotel companies that list their shares on the financial market since this became mandatory. For this reason, the following research questions were posed: Is the non-financial information presented in the reports of Croatian hotel companies sufficient? If this information is insufficient, how can its content be improved? To answer these research questions, a content analysis of non-financial information in relation to general information, emissions and pollution prevention, sustainability, other environmental information, and EU Directive requirements from publicly available sources of hotel companies was conducted. The research results show that Croatian hotel companies mainly publish satisfactory levels of non-financial information related to waste management and recycling, as well as energy and water consumption, while the content of other non-financial information should be improved. The research results will be used in defining and improving the content of non-financial information for hotel companies as guidelines for publishing non-financial information specifically tailored to the hospitality industry.

The main objective of this article is to illustrate the accounting methodology for eco-efficiency measurement, which allows for inclusion of the economically-orientated component in the processes of environmental reporting on tourist destination integral product, while examining the interrelation of eco-costs and values found in the classic LCC and particular tourist destination SBU (Strategic Business Unit). The process of tourist destination integral product eco-efficiency measurement calls for development of environmental accounting methods suitable for presentation of economically-orientated sustainability information. In the complex process of integral product eco-efficiency measurement, LCA (Life Cycle Assessment) and LCC (Life Cycle Costing) take important roles. Interpretation and presentation of the data includes detailed cradle-to-grave environmental impact assessment of direct and indirect tourist activity and different products of tourist destination SBU's. Eco-costs represent the monetary component in the processes of environmental accounting and reporting on environmental impact of tourist destination integral product.

Lizing se javlja kao oblik financiranja kojim davatelj lizinga prenosi na korisnika lizinga pravo na korištenje određene imovine u određenom vremenskom razdoblju. Računovodstveno obuhvaćanje lizinga, od vrlo mnogo vrsta lizinga koje postoje u praksi koristi podjelu na financijski i operativni lizing, Njihove karakteristike definirane su prvenstveno nacionalnim zakonima, općim postavkama civilnog i trgovačkog prava, međunarodnim standardima od kojih su u Europskim zemljama prihvaćeni Međunarodni računovodstveni standardi MRS (International Accounting Standards - IAS), a u SAD USGAAP (United States - Generally Accepted Accounting Principles). Različita klasifikacija lizinga koja proizlazi iz ovih propisa ima utjecaj na temeljne financijske izvještaje.