Stroškovno računovodstvo univerz

diplomsko delo

Ksenija Golob (Author), Bojana Korošec (Mentor)

Abstract

Izobraževanje po svetu postaja vse bolj masovno. Univerze se soočajo z vse večjo konkurenčnostjo na trgu izobraževanja in če želijo svoj položaj na trgu ohraniti, so primorane delovati učinkovito in uspešno ter na finančno vzdržni podlagi. Da lahko univerze v današnjem konkurenčnem okolju poslujejo uspešno in konkurenčno, morajo slediti hitremu razvoju in napredku, to pa po drugi strani povzroča rast njihovih stroškov. Nujno za univerze v današnjem času je, da imajo zanesljive informacije o stroških, ki jih povzročajo njihove aktivnosti, saj jih lahko le tako kakovostno obvladujejo. Učinkovito spremljanje stroškov jim omogočajo različni sistemi in metode, ki jih v nalogi predstavljamo. V diplomskem delu proučujemo stroškovno računovodstvo v sodobnih univerzah, s poudarkom na procesnem spremljanju stroškov in spremljanju polnih stroškovnih cen. Predstavili smo značilnosti delovanja sodobnih univerz, uporabnost različnih sistemov oziroma metod stroškovnega računovodenja v sodobnih univerzah, predstavili procesno spremljanje stroškov (ABC metodo) in proučili njegovo uporabnost v praksi po svetu in v Sloveniji, ter preučili uporabnost spremljanja polnih stroškovnih cen v univerzah po svetu in v Sloveniji. Za univerze je pomembno, da poznajo stroške, ki jih povzročajo aktivnosti, katere izvajajo. Procesno spremljanje stroškov (ABC metoda) je sodoben pristop, ki jim to omogoča. Gre za metodo, ki omogoča univerzam učinkovitejše obvladovanje stroškov in na splošno boljše poslovanje. Ta pristop je v praksi nekaterih tujih držav že precej razširjen, prav tako so ga že uvedle tudi nekatere fakultete po Sloveniji, čeprav glede na opise načina spremljanja stroškov v nekaterih primerih težko presodimo, če gre dejansko že za procesno spremljanje stroškov, ali le za nekoliko bolj nadrobno tradicionalno spremljanje stroškov. Prav tako je za univerze pomembno, da poznajo celotne stroške svojih poslovnih učinkov, saj lahko tako na učinkovit način razporejajo svoja sredstva. To jim omogoča spremljanje polnih stroškovnih cen (v tuji literaturi najdemo izraz »full costing«).V praksi je tovrsten pristop prav tako že razširjen, zlasti na tujem. V nekaterih slovenskih univerzah je tovrsten pristop že prisoten, a je teh zelo malo.

Keywords

računovodstvo;stroškovno računovodstvo;stroški;univerze;

Data

Language:	Slovenian
Year of publishing:	2014
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[K. Golob]
UDC:	657.4:378.4
COBISS:	11766556
Views:	1906
Downloads:	227
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Cost accounting of universities
Secondary abstract:	We are facing a massive growth of education around the world. Universities are dealing with an increase of competition in the education market and to maintain their position, they have to operate efficiently and successfully on a strong financial ground. In order for universities to work profitably in the current situation, they must follow the lead of development and progress which on the other hand, causes an increase of their costs. Having accurate information about the costs caused by their activities is essential for managing them in the best way possible. Following the costs thoroughly is provided by various systems and methods presented in the thesis. In the thesis we are examining cost accounting in modern universities emphasizing process cost accounting and full costing. We have presented features of modern universities functioning, usefulness of various systems or methods of cost accounting they use, process cost accounting (Activity Based Costing method), examined its usefulness in practice around the globe and in Slovenia, plus we have examined the usefulness of full costing in universities in Slovenia and around the globe. It is crucial for universities to identify their costs caused by activities they are implementing. A modern approach allowing them to do so is process cost accounting (Activity Based Costing method). It is a method which allows universities effective managing of costs and better operating in general. In some countries, this approach is used in practice already and it has been introduced in some faculties in Slovenia as well. In some cases with considering the descriptions of how costs are being monitored, it is hard to recognize if there is an actual process cost control in use, or is it just a traditional but more thorough cost control method being used. It is essential for universities to know full costs caused by their business effects in order for them to deploy their resources more effectively. Full costing allows them this. This approach is wide spread in practice in other countries and it can also be found in some Slovenian faculties, but very few.
Secondary keywords:	cost accounting;universities;Activity Based Costing method;full costing;costs;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	57 str., 4 str. pril.
ID:	8728843