Presoja racionalnosti uporabe e-računov s primerom Občine Dobje

diplomsko delo

Anita Kolar (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Računi za dobavljeno blago in opravljene storitve proračunskim uporabnikom morajo biti v Sloveniji v skladu z veljavno zakonodajo od 1. 1. 2015 obvezno izdani v elektronski obliki in poslani prek enotne vstopne in izstopne točke pri Upravi Republike Slovenije za javna plačila. V diplomskem delu uporabo e-računov v Sloveniji primerjamo z razširjenostjo njihove uporabe v drugih državah, predstavimo pravno ureditev tega področja in pogoje za izmenjavo e-računov. Proces izdaje in obdelave prejetih e-računov je treba zaključiti z ustrezno hrambo e-računov v njihovi izvorni obliki. Na primeru neposrednega proračunskega uporabnika Občine Dobje prikažemo, kako je uporaba e-računov vplivala na spremembo poslovanja in kakšne prilagoditve poslovnih procesov so bile potrebne. Pri proučitvi stroškovnega vidika uporabe e-računov ugotovimo, da je obdelava e-računov v obravnavani občini hitrejša in cenejša kot obdelava računov v papirni obliki, vendar so ti prihranki minimalni. Večje koristi poslovanja z e-računi lahko dosežemo, če se podatki iz e-računov obdelajo avtomatizirano. V prihodnje bo treba optimizirati in avtomatizirati še ostale faze, ki so povezane s procesi izdajanja in prejemanja računov.

Keywords

e-računi;elektronsko poslovanje;proračunski uporabniki;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[A. Kolar]
UDC:	659.2(043.2)
COBISS:	12389148
Views:	630
Downloads:	56
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Estimating the rationality of the use of e-invoicing with the case of Municipality of Dobje
Secondary abstract:	In Slovenia, it is mandatory since January 1st 2015, that the invoices for the supplied goods and provided services to budgetary users have to be, according to the valid law, issued in electronic form and sent through the single entry and exit point at the Public Payments Administration of the Republic of Slovenia. In the thesis, we compare the use of e-invoicing in Slovenia with the prevalence of its use in other countries, present the legal regulation of this field and conditions for the exchange of e-invoices. The process of issuing and processing of the received e-invoices has to be concluded with proper storage of e-invoices in their original form. On the case of the direct budget user Municipality of Dobje we show, how the use of e-invoicing impacted the business operations and which adaptations of business processes were necessary. Through a study of the financial aspect of the use of e-invoicing we find that processing of e-invoices in the discussed municipality is faster and cheaper than processing of invoices in paper form, but these savings are minimal. We can achieve greater benefits of using e-invoicing, when the data from e-invoices is being processed automatically. In the future, we would also need to optimize and automate the other phases, connected with issuing and reception of invoices.
Secondary keywords:	e-invoice;Municipality of Dobje;e-commerce;web application UJPnet;budgetary users;e-storage;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 73 str.
ID:	9137580