Analiza računovodskih izkazov dveh zavodov UKC Maribor in UKC Ljubljana

diplomski projekt

Martina Trunk (Author), Iztok Kolar (Mentor)

Abstract

Na začetku diplomskega seminarja sem na splošno predstavila javne zavode, ustanovitev njihovo dejavnost in financiranje, posebnosti na področju računovodenja in računovodske izkaze, ki jih zavod sestavlja. V diplomskem seminarju sem proučevala uspešnost in učinkovitost dveh slovenskih bolnišnic, to sta UKC Ljubljana in UKC Maribor. Na podlagi bilance stanja, izkaza prihodkov in odhodkov določenih uporabnikov in izkaza prihodkov in odhodkov po načelu denarnega toka sem izpeljala analizo ter presodila, kateri izmed njiju je uspešnejši. S pomočjo podatkov iz računovodskih izkazov sem lahko uspešnost in učinkovitost javnih zavodov presodila na podlagi računovodskih kazalnikov, ki so omogočili podrobnejšo analizo poslovanja. V diplomskem seminarju so bili uporabljeni podatki iz letnih poslovnih poročil obeh zavodov za obdobje 2011, 2012, 2013 in 2014.

Keywords

javni zavodi;bilance stanja;poslovni izidi;računovodstvo;analiza;učinkovitost;uspešnost;kazalniki;denarni tokovi;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Trunk]
UDC:	657.1/.3
COBISS:	12102172
Views:	1321
Downloads:	289
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Analysis financial statements of the two institutions UKC Maribor and UKC Ljubljana
Secondary abstract:	At the beginning of my diploma seminar I have introduced general characteristics of public institutions, their work flow and their financing, special accounting characteristics and financial statements, that are made by public institutions. In my diploma seminar I have been studying the success and efficiency of two Slovenian hospitals UKC Ljubljana and UKC Maribor. I have made the analysis of balance sheet, profit and loss of these institutions, the analysis of their cash-flows and based on results made an assessment, which of two is more successful. Based on data from the financial statements, I was able to assess the efficiency with the accounting indicators, for a deeper more profound business analysis. In a bachelor seminar the financial statements of both institutions for years 2011, 2012, 2013 and 2014 have been used.
Secondary keywords:	Public institutions;balance sheet;financial statements;accounting indicators.;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	IV, 85 str., 59 str. pril.
ID:	8776849