Vpliv financiranja projekta z nepovratnimi sredstvi na računovodske izkaze

diplomsko delo

Irena Sovinšek (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Sprva sta se izgradnja in upravljanje objektov in naprav, ki služijo dejavnostim v javnem interesu, financirala samo iz javnih sredstev. Pomanjkanje javnih financ je spodbudilo iskanje novih virov financiranja javnih projektov in sodelovanje javnega in zasebnega sektorja, javno-zasebno partnerstvo. Da bi določili postopek nastajanja in oblike izvajanja le-tega je bil leta 2006 sprejet Zakon o javno-zasebnem partnerstvu. Po vstopu Slovenije v Evropsko unijo leta 2004 je Slovenija postala upravičenka do črpanja evropskih nepovratnih sredstev. Državne pomoči so pomemben dodatni vir financiranja javnih infrastrukturnih projektov. Obstajajo projekti, ki bi brez državnih pomoči v obliki nepovratnih sredstev, ne bili realizirani. Vsaka poslovna odločitev ima finančne posledice. Da podjetje ne zaide v težave, je potrebna skrb za racionalno financiranje, obvladovanje finančnega tveganja, zagotavljanje optimalne plačilne sposobnosti, od česar je odvisen nadaljnji razvoj ali celo obstoj podjetja. Dovolj velik obseg čistega obratnega kapitala je potreben za zmanjševanje tveganj, ki jim je podjetje pri poslovanju izpostavljeno.

Keywords

javno-zasebno partnerstvo;državna pomoč;koncesija;obratni kapital;plačilna sposobnost;nepovratna sredstva;računovodski izkazi;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[I. Sovinšek]
UDC:	339.726:657(043.2)
COBISS:	12501532
Views:	701
Downloads:	57
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂimpact of funding projects with grants of financial statements
Secondary abstract:	At first, construction and management of buildings and devices used for activities in the public interest were financed only from the public funds. The lack of public funds, however, has encouraged research into new sources of financing for public projects and cooperation between the public and private sector, i.e. public-private partnerships. In order to determine the procedure for preparation and forms of implementation, the Public-Private Partnership Act was adopted in 2006. After Slovenia had joined the EU in 2004, Slovenia became entitled to draw European grants. State aid is an important additional source of financing for public infrastructure projects. Without state aid (i.e. grants), certain projects could not be realised. Each business decision has certain financial consequences. If a company wants to avoid encountering issues, it must set up rational financing, manage financial risks and ensure optimal solvency, because future development or even the continued survival of the company may depend on these activities. An adequate amount of net current assets is necessary in order to reduce the risks to which the company is exposed during its operations.
Secondary keywords:	public-private partnership;state aid;concession;current assets;solvency;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 46 str.
ID:	9139894