delo diplomskega projekta
Matej Fišer (Author), Robert Horvat (Mentor)

Abstract

Epidemija covid-19 je imela močan vpliv na gospodarstvo, posledice le-te pa bodo vidne tudi v prihodnosti. Država je vpliv epidemije in njenih posledic skušala zmanjšati z državnimi pomočmi. Državnih pomoči so bili deležni samozaposleni kot tudi delodajalci. Za pridobitev in ohranitev državne pomoči je vselej potrebno izpolniti določene pogoje, ki so določeni na podlagi ustrezne zakonodaje. V okviru tega diplomskega projekta smo se osredotočili na računovodsko obravnavo le- teh. Predstavili smo pravila, ki se nanašajo na računovodski vidik državnih pomoči in konte, ki so namenjeni knjiženju državne pomoči v povezavi z epidemijo covid-19. Ta pravila smo ustrezno uporabili na praktičnih primerih knjiženj. Ker delo računovodij ni le knjiženje na ustrezne konte, smo predstavili tudi druge vidike dela računovodij v povezavi z ukrepi za zajezitev epidemije. Na primeru smo analizirali obračun plače in izpolnjen REK obrazec za ukrep čakanja na delo in subvencioniranje skrajšanega delovnega časa, izračune za višino povrnjenih nekritih fiksnih stroškov ipd. Na praktičnih primerih smo izračunali upad prihodkov glede na primerjalno obdobje pred epidemijo zaradi (ne)izpolnjevanja prihodkovnega kriterija za prejem in obdržanje prejetih pomoči. Predstavili pa smo tudi druge razloge za vračilo prejetih državnih pomoči in postopke knjiženj le-teh.

Keywords

državna pomoč;epidemija;Covid-19;računovodski vidik;knjiženje;vračilo;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: M. Fišer
UDC: 336.563:657
COBISS: 82845699 Link will open in a new window
Views: 404
Downloads: 66
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Other data

Secondary language: English
Secondary title: Accounting aspect of state aid to the economy at the time of the Covid-19 epidemic
Secondary abstract: The COVID-19 epidemic has had a strong impact on the economy. Its consequences will continue to be present in the future. The government tried to reduce the impact of the epidemic and its consequences with state aids. Both the self-employed and employers received state aids. To obtain and maintain state aid, it is always necessary to meet certain conditions determined in the relevant legislation. Within the framework of this bachelor’s thesis, we focused on the accounting of state aids. We presented the rules relating to the accounting aspect of state aids and the accounts intended for the accounting of state aid in connection with the COVID-19 epidemic. We applied these rules appropriately to practical accounting examples. However, since the work of accountants is not just accounting to the appropriate accounts, we also presented other aspects of the work of accountants in connection with measures to contain the epidemic. In a case, we analyzed the payroll accounting and the completed REK form for the measure of waiting for work, calculations for the amount of reimbursed uncovered fixed costs, and similar. We also used practical examples to calculate the decline in revenue compared to the comparative period before the epidemic because of (non)compliance with the revenue criterion for receiving and retaining the received aids. We also presented other reasons for the repayment of received state aids and the procedures for accounting for them.
Secondary keywords: state aid;COVID-19 epidemic;legislation;measures;accounting;financial assistance repayment.;
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 61 str.
ID: 13358292