Analiza poslovanja javnega zavoda

diplomsko delo visokošolskega strokovnega študija

Roksanda Kostić (Author), Aleš Novak (Mentor)

Abstract

V diplomski nalogi smo prikazali in analizirali temeljne računovodske izkaze javnega zavoda Biotehniški center Naklo, pri čemer smo se osredotočili na bilanco stanja in izkaz prihodkov in odhodkov. Na podlagi podatkov iz obeh temeljnih računovodskih izkazov smo izračunali tudi računovodske kazalnike, ki so omogočili še podrobnejšo analizo poslovanja zavoda. V diplomski nalogi so bili uporabljeni podatki iz letnih poslovnih poročil zavoda za obdobje od leta 2005 do 2009. Glede na to, da se diplomska naloga ukvarja z računovodsko analizo javnega zavoda, so poudarjene tudi značilnosti oseb javnega prava. Na podlagi analize smo ugotovili, da javni zavod Biotehniški center Naklo zelo dobro posluje. Prihodki zavoda vsako leto naraščajo, tudi na račun porasta prihodkov iz naslova tržne dejavnosti. Zaradi povečanega obsega poslovanja se povečuje tudi stanje terjatev do kupcev in obveznosti do dobaviteljev. Zavod se bo moral v naslednjih letih bolj posvetiti izterjavi terjatev zaradi večje finančne nediscipline na trgu. Na splošno pa vse analize in posledični izračuni kazalnikov kažejo na to, da je zavod iz leta v leto uspešnejši v svojem delovanju.

Keywords

javni zavod;računovodska analiza;bilanca stanja;

Data

Language:	Slovenian
Year of publishing:	2010
Source:	Kranj
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FOV - Faculty of Organizational Sciences
Publisher:	[R. Kostić]
UDC:	657
COBISS:	6742547
Views:	3586
Downloads:	728
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	BUSSINESS ANALYSIS OF A PUBLIC INSTITUTE
Secondary abstract:	The following bachelor’s thesis contains a review and analysis of the financial statements of the Naklo Biotechnical Centre, public institute, with particular focus on the balance sheet and statement of revenue and expenditure. On the basis of the information contained in both mentioned financial statements, the accounting ratios were calculated, enabling a more detailed analysis of the institute’s operations. The data used in this bachelor’s thesis was collected from the institute’s annual business reports for the period from 2005 to 2009. Since the thesis deals with the accounting analysis of a public institute, there is also special emphasis on the characteristics of a bodies governed by public law. Based on the analysis, it was found that the Naklo Biotechnical Centre, public institute, is operating very well. The institute’s revenue is increasing year by year, partly due to the growth of income from market activities. Because of a higher volume of operation, the amount of accounts receivable and accounts payable is also increasing. In the coming years, the institute will have to focus more on the recovery of accounts receivable due to poor financial discipline in the market. In general, all analyses and consequent accounting ratio calculations show that the institute’s operations are becoming increasingly successful every year.
Secondary keywords:	Public institute;Accounting analysis;Balance sheet;Statement of revenue and expenditure;Accounting ratio;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Fak. za organizacijske vede
Pages:	[5] f., 64 f., [1] f. pril.
Keywords (UDC):	applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;communication and transport industries;accountancy;business management;public relations;komunikacije in transport;knjigovodstvo;poslovni menedžment;stiki z javnostjo;accountancy;računovodstvo;
ID:	10053