Računovodske informacije za obvladovanje stroškov v osnovnih šolah

magistrsko delo

Janja Antolič (Author), Iztok Kolar (Mentor)

Abstract

Računovodske informacije za obvladovanje stroškov tudi v osnovnih šolah zaradi krčenja proračunskih sredstev, ki je posledica zaostrovanja gospodarskih razmer, vedno bolj pridobivajo na pomenu. V magistrskem delu smo na začetku analize predstavili strukturo stroškov v treh po velikosti podobnih osnovnih šolah in njihovo gibanje v letih 2011, 2012 ter 2013. Ugotovili smo, da daleč največji delež stroškov zavzemajo stroški dela. Nato smo opravili analizo odmikov med dejanskimi in načrtovanimi stroški, ki smo jih uporabili kot kriterij za presojanje uspešnosti obvladovanja stroškov. Ugotovili smo, da lahko odmike med dejanskim in načrtovanim uporabimo kot sodilo, pod pogojem, da imamo dodatne informacije o upravičenosti nastanka stroškov. Na koncu raziskave pa smo predstavili ABC metodo in jo uporabili na primeru osnovne šole X. Ugotovili smo, da ta metoda pripomore k izboljšanju računovodskih informacij v osnovnih šolah, saj ponuja veliko podrobnejše informacije od klasičnih metod.

Keywords

stroškovno računovodstvo;stroški;obvladovanje stroškov;računovodske informacije;osnovne šole;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[J. Antolič]
UDC:	657.47:373.3
COBISS:	12194332
Views:	1015
Downloads:	163
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Accounting information for cost control in primary schools
Secondary abstract:	Accounting information for cost containment is gaining importance in elementary schools due to budget cuts and a difficult economic situation. In the beginning of the thesis we presented the analysis of cost structures in three different, although similar in size, elementary schools and their development in the years 2011, 2012 and 2013. We established that by far the largest share of costs comes from labor costs. Then we conducted an analysis of variances between actual and planned costs which were used as a criterion for the establishment of the effectiveness of cost management. We found that deviations between the actual and the planned can be used a criterion if we have additional information about the eligibility of costs. At the end of the study we presented the ABC method and applied in the case of elementary schools X. We found that the ABC method helps to improve accounting information in primary schools as it provides much more detailed information compared to conventional methods.
Secondary keywords:	elementary school;cost management;accounting information;ABC method;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	IV, 73 str., 2 str. pril.
ID:	9058994