Analiza računovodskih izkazov v zobozdravstvu

diplomsko delo

Laura Šimc (Author), Peter Bohinc (Reviewer), Franc Rojko (Mentor)

Abstract

Uvod: Računovodski izkazi so najpomembnejši sintezni dokument vsakega poslovnega sistema. Prikazujejo trenutni finančni položaj, uspešnost in učinkovitost poslovanja, obenem pa so tudi osnova za nadaljnje vodenje in napredovanje. Bilanca stanja prikazuje stanje sredstev in obveznosti do virov sredstev, izkaz poslovnega izida pa prikazuje prihodke in odhodke podjetja. Poslovni register Slovenije dejavnost zobnih laboratorijev opredeljuje kot proizvodnjo medicinskih instrumentov, naprav in pripomočkov, dejavnost zobnih ordinacij pa kot zobozdravstveno dejavnost. Zobotehnik, zobni protetik ali doktor dentalne medicine lahko opravljajo zasebno zdravstveno dejavnost pod določenimi pogoji. Ob ustanovitvi podjetja je potrebna izbira pravnoorganizacijske oblike. Družba z omejeno odgovornostjo in samostojni podjetnik sta najpogostejši obliki podjetja v zobozdravstvu. Namen: Namen diplomskega dela je primerjava finančnih kazalnikov bilance stanja in izkaza poslovnega izida med zobnimi laboratoriji in zobnimi ordinacijami. Na podlagi strokovne literature smo predstavili temeljne računovodske izkaze in se pri tem usmerili na postavke bilance stanja. Opredelili smo zobozdravstveno dejavnost in predstavili teoretično izhodišče za natančno proučitev računovodskih poročil v zobozdravstvu. Metode dela: V uvodnem segmentu diplomskega dela smo uporabili deskriptivno metodo dela, s povzemanjem strokovne literature. Na podlagi podatkov računovodskih izkazov v zobozdravstvu Agencije Republike Slovenije za javnopravne evidence in storitve smo v empiričnem delu z metodo komparacije primerjali posamezne postavke temeljnih računovodskih izkazov zobnih laboratorijev in zobnih ordinacij, med kohezijskima regijama znotraj posamezne dejavnosti in, bistveno, med seboj. Rezultati: Ugotovili smo, da ne glede na pravnoorganizacijsko obliko poslovnega sistema zobne ordinacije ustvarjajo višji dobiček, razpolagajo z več dolgoročnimi sredstvi, njihovi stroški plač, storitev in amortizacija so višji. Na drugi strani imajo zobni laboratoriji višje stroške nabavljanja prodanega blaga in materiala ter stroške porabljenega materiala, višje kratkoročne poslovne terjatve in podjetnikov kapital. Primerjava znotraj posamezne dejavnosti je pokazala, da so skoraj vse preučevane postavke generalno višje v vzhodni regiji, razen v primeru zobnih ordinacij, ki so gospodarske družbe z omejeno odgovornostjo. Razprava in zaključek: Zobni laboratoriji in zobne ordinacije so medsebojno odvisni pri poslovanju, delujejo na istem področju, vendar ločeno, zaradi česar smo se odločili primerjati njihove finančne kazalnike. Zaradi nerelevantnosti vzorca ugotovitve po primerjavi postavk med laboratoriji in ordinacijami podajajo popačeno sliko. Če bi primerjali bistveno večji vzorec oziroma število poslovnih subjektov in vse kazalnike računovodskih izkazov, bi bili rezultati zagotovo drugačni, lahko bi jih zanesljivo potrdili ter natančno in specifično interpretirali.

Keywords

diplomska dela;laboratorijska zobna protetika;bilanca stanja;izkaz poslovnega izida;zobni laboratoriji;zobne ordinacije;temeljni računovodski izkazi;

Data

Language:	Slovenian
Year of publishing:	2021
Typology:	2.11 - Undergraduate Thesis
Organization:	UL ZF - University College of Health Studies
Publisher:	[L. Šimc]
UDC:	616.31
COBISS:	79337219
Views:	245
Downloads:	43
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Analysis of financial statements in dentistry
Secondary abstract:	Introduction: The financial statements are the most important synthesis document of any business system. They show the current financial position, performance and efficiency of the business, but also provide a basis for future management and progression. The balance sheet shows the assets and liabilities and the income statements show the income and expenditure of the enterprise. The Business Register of Slovenia classifies the activity of dental laboratories as the manufacture of medical instruments, devices and appliances, and the activity of dental surgeries as a dental activity. A dental technician, dental prosthetist or doctor of dental medicine can practise private healthcare under certain conditions. When setting up a company, you need to choose the legal form of organisation. The limited liability company and the sole trader are the most common types of companies in the dental sector. Purpose: The aim of the thesis is to compare the financial ratios of the balance sheet and the profit and loss account between dental laboratories and dental practices. We have drawn on the literature to present the basic financial statements, focusing on the items on the balance sheet. We define the dental profession and present a theoretical starting point for a close examination of financial reporting in dentistry. Methods: In the introductory part of the thesis, we used a descriptive method, summarising the literature. Using data from the dental sector accounts of the Slovenian Agency for Public Records and Services, the empirical part of the comparative method compared the individual items of the basic accounts of dental laboratories and dental practices, between the cohesion regression within each activity and, significantly, between each other. Results: We found that regardless of the legal form of the business system, dental practices generate higher cash profit, have more long-term assets, and have wage, service and depreciation costs. On the other hand, dental laboratories have a higher cost of goods and materials sold and consumables consumed, higher short-term trade receivables and higher entrepreneur's capital. The comparison within each industry showed that almost all the items studied were generally higher in the Eastern Region, except in the case of limited liability companies of dental practices. Discussion and conclusion: Dental laboratories and dental practices are interdependent for their business, operating in the same field but separately, which is why we decided to compare their financial indicators. Due to the irrelevance of the sample, the findings give a distorted picture of the comparison of the items between them. If a significantly larger sample or a number of business entities and all financial statement indicators were compared, the results would certainly be different, could be reliably confirmed and could be interpreted in a precise and specific way.
Secondary keywords:	diploma theses;laboratory dental prosthetics;balance sheet;profit and loss account;dental laboratories;dental practices;basic financial statements;
Type (COBISS):	Bachelor thesis/paper
Study programme:	0
Thesis comment:	Univ. v Ljubljani, Zdravstvena fak., Oddelek za protetiko
Pages:	44 str., [4] f. pril.
ID:	13652931