magistrsko delo
Miran Matija (Author), Bojana Korošec (Mentor), Polona Tominc (Co-mentor)

Abstract

Vodenje računovodstva na kmetijskem gospodarstvu je v Sloveniji postalo obvezno s 1. 1. 2014. Ta ureditev je zajela kmetijska gospodarstva, ki so presegla 7.500 EUR povprečnega skupnega dohodka dveh zaporednih predhodnih davčnih let, na člana kmetijskega gospodarstva, iz osnovne kmetijske in osnovne gozdarske dejavnosti. Nova ureditev je prinesla nove aktivnosti za nosilce kmetijskih gospodarstev. Od pravne oblike kmetijskega gospodarstva je namreč odvisna tudi oblika računovodenja kmetijskega gospodarstva. Možnosti pravno formalnega organiziranja za nosilca kmetijskega gospodarstva je veliko, večina kmetijskih gospodarstev v koroški regiji pa je organiziranih kot fizična oseba z dejavnostjo. V nalogi smo tudi opredelili posamezne pravne oblike ter predstavili oblike računovodenja. Z analizo rezultatov anket, izvedenih med 36 nosilci kmetijskega gospodarstva, ki morajo obvezno voditi računovodstvo in 87 nosilci kmetijskega gospodarstva, ki se ukvarjajo z dopolnilno dejavnostjo, smo ugotavljali raven vzpostavljenosti in oblike izvajanja računovodenja v kmetijskih gospodarstvih v koroški regiji in razloge za njihovo vzpostavitev. Ugotavljali smo tudi, katere koristi in slabosti v teh kmetijskih gospodarstvih pripisujejo vzpostavitvi računovodenja. Med ključnimi ugotovitvami empirične raziskave izstopa predvsem ta, da je večina kmetijskih gospodarstev v koroški regiji prepustila računovodenje računovodskemu servisu ali kmetijsko gozdarskemu zavodu. Prav tako smo ugotovili, da največ pripomorejo pri razlikovanju med kmetijskimi gospodarstvi, ki samostojno vodijo računovodstvo, in kmetijskimi gospodarstvi, ki so računovodenje prepustili zunanjemu izvajalcu, spremenljivke starost, vrsta dejavnosti in stopnja izobrazbe. Glede koristi vodenja računovodstva na kmetijskem gospodarstvu smo ugotovili, da izstopata korist »pregled in nadzor nad stroški« in korist »pravilnost obračunavanja davka«. Medtem ko so kot glavne slabosti oziroma probleme vodenja poslovnih knjig anketiranci označili slabost/problem »preveč administriranja oziroma pisarniškega dela«, »spremembe zakonodaje«, »premalo računovodskega znanja za samostojno vodenje računovodstva« in »premalo računovodskega znanja za polno izkoriščanje informacij«.

Keywords

računovodstvo;kmetije;kmetijstvo;analiza;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [M. Matija]
UDC: 657.1:338.43
COBISS: 12219676 Link will open in a new window
Views: 1743
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Other data

Secondary language: English
Secondary title: Farms' accounting in Koroška region
Secondary abstract: Keeping accounting in the field of agricultural economy has been mandatory in Slovenia since 1st of January 2014. This arrangement has covered holdings that exceeded 7,500 Euros of average total income of the previous two tax years from basic agricultural and forestry activities per member of the holding. The new regime has brought new activities for holders of agricultural holdings. The form of accounting of agricultural holding also depends on the legal form of the agricultural holding. There are a lot of options of legal formal organization for the holders of agricultural holdings, most agricultural holdings in the Carinthian region are organized as a natural person with activity. In this diploma work we also identified specific legal forms and presented the forms of accounting. By analyzing the results of surveys, carried out among 36 holders of agricultural holdings, who are obliged to keep accounts and 87 holders of agricultural holding, who are engaged in supplementary activity, we determined the level of establishment and the forms of accounting implementation on agricultural holdings in the Carinthian region and the reasons for their establishment. We also determined which benefits and disadvantages these agricultural holdings attribute to the establishment of accounting. Among the key findings of empirical research especially the one, that the majority of agricultural holdings in the region of Carinthia has left the accounting to accounting services or Agriculture and Forestry Institute stands out. We also found out, that the three variables, which are age, type of activity and level of education, contribute most to distinguishing between holdings, which run the accounting by themselves and holdings, which have left the accounting to external performers. Given the benefits of accounting management in the holding, we found out that the benefit of »cost review and control," and the benefit of "the correctness of charging the tax" stand out. As the main weaknesses or bookkeeping problems the respondents marked the weakness / problem of "too much administration or paperwork", "change of the laws," "lack of financial knowledge for independent management of accounting" and "lack of financial knowledge to fully use the information".
Secondary keywords: Accounting;agricultural economy;Carinthia region;analysis.;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 67 str., 17 str. pril.
ID: 9079688