diplomsko delo
Helena Grahornik (Author), Andreja Primec (Mentor)

Abstract

V diplomskem delu sem raziskovala pravno-računovodski vidik, kjer sem predstavila, kako javni zavod CSD X spremlja stroške poslovanja. Pravni vidik upravljanja stroškov CSD-ja X predstavljajo omejitve, koristi in slabosti. Ena izmed omejitev je gospodarno obnašanje z namensko porabo finančnih sredstev, ki so določeni s pogodbo o financiranju. Višino stroškov, povezano z nabavo materiala in storitev CSD-ju X, zakonodaja predpisuje, da morajo vse nabave opraviti preko javnih naročil, le-tem so podlaga javni razpisi. Če se prijavi več ponudnikov, mora CSD X izbrati najugodnejšega ponudnika, ki omogoča gospodarno, učinkovito in uspešno delovanje CSD-ja X. To doprinese k temu, da CSD X posluje z nižjimi stroški. To pa predstavlja koristi, da dobi CSD X material (pisarniški material, barvo za tiskalnike, varovanje, električno energijo …) in storitve po najnižjih možnih stroških. Računovodska pravila določajo, da se vodijo stroški na določenih SM in SN, kar omogoča preglednost oz. transparentnost poslovanja posamezne organizacijske enote CSD-ja X. Prilagajanje predpisom predstavlja slabosti glede na samostojnost poslovanja CSD-ja X, saj lahko posluje v okviru razpoložljivih sredstev, pri tem se izpostavlja problem razvoja poslovanja. Zato CSD X pridobiva lastna finančna sredstva z donacijami raznih podjetij in posameznikov. Poznamo različne vire financiranja, kot so javnofinančni viri in zasebni viri. Javni zavod CSD X se v praksi financira s kombinacijo javnofinančnih in zasebnih virov financiranja. CSD X se financira iz javnofinančnih virov takrat, ko je to določeno z zakonom, nacionalnim programom, s potrjenim letnim načrtom in pogodbami, sklenjenimi z MDDSZ in občinami. CSD X pridobi finančna sredstva za projekte in programe s sodelovanjem na javnem razpisu. Javnofinančni viri so tekoči in investicijski transferji. Tekoči transferji so finančna sredstva za plače zaposlenih in za druge izdatke za zaposlene ter sredstva za plačilo storitev CSD-ja X. CSD X zagotavlja stroške za delovanje Varne hiše, Materinskega doma, Kriznega centra za mlade, Svetovalnice za žrtve nasilja, Zavetišča za brezdomce, in to s pomočjo zasebnih virov. Določen % stroškov krije MDDSZ, mestna občina, sosednje občine, kar postaja premalo zaradi vse večje gospodarske krize in je potrebno pridobivanje virov financiranja s pomočjo donacij raznih podjetij in posameznikov ter finančnih sredstev stanovalcev teh centrov, to pa so zasebni viri financiranja. V letu 2012 so bile narejene korenite spremembe na področju socialnega dela, zakonodaje o socialnih transferjih in povečanega dela CSD storitev, kot je npr. dodeljevanje štipendij. Navkljub povečanemu obsegu dela pa je žal na CSD-ju ostalo enako število zaposlenih. Posledično se zaposleni nimajo več časa ukvarjati in posvečati prosilcem socialnih transferjev, katerim so prej pomagali prošnje tudi izpolnjevati. Seveda so bile prošnje prej pravilno izpolnjene, sedaj pa se postopek zavleče, ker so vloge velikokrat nepopolne, zato morajo prosilci vloge ponovno izpolnjevati in dostaviti manjkajoče podatke. Zaradi birokratskega procesa in zapletenosti postopkov so prosilci nemalokrat prikrajšani, saj ostanejo en mesec brez socialnega transferja. Iz tega sledi, da bi bilo smiselno, da se naši poslanci v državnem zboru pri sprejemanju različnih zakonov osredotočijo na sistem, ki bi bil manj zapleten in z manj birokratskega dela. Posledično bi bili tako zaposleni kot prosilci veliko bolj zadovoljni s sistemom dodeljevanja socialnih transferjev. Zato bi tudi finančna sredstva bila porabljena za namen, za katerega so bila dodeljena. S tem pa bi se izognili vračilu le-teh EU. Pogosto mora naša država finančna sredstva vračati EU zaradi prezahtevnega sistema dodeljevanja socialnih transferjev, ki predstavlja zaposlenim na CSD-ju X dodatne težave. V mojem diplomskem delu sem predstavila, kako zakonodaja in praksa s pravno- računovodskega vidika vplivata na delovanje CSD-ja X.

Keywords

javni zavodi;pravni vidik;računovodski vidik;stroški;center za socialno delo;financiranje;finančno pravo;zakoni;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [H. Grahornik]
UDC: 657.47(043.2)
COBISS: 12557596 Link will open in a new window
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Downloads: 90
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Other data

Secondary language: English
Secondary title: Legal framework for managing expences of the public institution X
Secondary abstract: In my thesis I have been exploring financial perspective, where I have been presenting how public institute CSD X accompany expences operations. Legal framework for managing expences of the public institution CSD X represent restrictions, benefits and weaknesses. One of the restrictions is rational behaviour with commitment of expending financial funding which are specified with funding agreement. The amount of costs related with purchases of materials and services of CSD X are prescribed with the legislation that states that all purchases should be done by public orders which are the basis of public tendering. Multiple providers usually allay on those tendering but CSD X must choose the most favourable bidder this article allows economic efficiency and effective operation of CSD X. That contributes that CSDX operates at a lower cost. That represents an advantage, because CSD X then becomes material (office supplies, toners, protection, electric energy…) by best price. The legal financial allows that costs are led by the rules (SM and SN), which allows business transparency of individual organizational units of CSD X. Adjustment to regulations represents weaknesses depending on the operating autonomy of CSDX; while it can operate within available resources that can represent the problem of business development. That is the way CSD X tries to obtain its own financial resources with donations from different companies and individuals. We know several different types of financial resources such as donations from different companies and individual financial resources. Public institute CSD X is in practice financed by the combination of public and private financial resources. CSD X is using public finances when that law requires and it is demanded by the national program and approved by the annual plan with the contracts concluded with MDDSZ, community or other financial resources. CSD X then obtains financial resources for its projects and programs with participation on public competition. Public financial resources are current and financial transfers. Current transfers are financial resources for monthly payments, other costs for employees and funds for the payment service of CSD X. CSD X is financing the costs of the Safe house, Crisis centre, Mother's home, Homeless shelter, Counselling centre for victims of violence with help of private resources. But all that is not enough because of the crisis in the economy and it is necessary to find more financial resources in donations from companies and individual resources of people who live in those institutions. Significant changes were made in year 2012 on the subject of social services, legislation of social transfers and increased work of CSD services, for example scholarship allocation. Consequentially the employees as applicants would be much more satisfied with the system of allocation of social transfers. The financial resources would be consumed for the cause they were assigned for. With that they would avoid refunding of said resources to EU. Often our state has to return financial resources to EU because of a too difficult system of allocation of social transfers, which presents additional troubles for CSD X employees. In my graduate thesis I have been presenting how legislation and practise from legal accounting aspect are influencing functionality of CSD X.
Secondary keywords: Public institution;CSD X;legal framework;managing costs / expences;social work;social transfers;the European Union.;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 51 str.
ID: 9140581