magistrsko delo
Povzetek
V slovenskem prostoru na trgu zemeljskega plina distribucijo zemeljskega plina kot gospodarsko javno službo opravlja petnajst operaterjev distribucijskih sistemov. Dejavnost distribucije zemeljskega plina je monopolna dejavnost in potrebuje reguliranje.
V prvem delu naloge se bralec seznani z delovanjem trga zemeljskega plina, podrobneje pa se osredotočamo na dejavnost distribucije zemeljskega plina, pri čemer so natančneje predstavljeni regulacija te dejavnosti, zakonodaja ter vloga regulatorja.
Drugi del naloge predstavlja analizo računovodskih izkazov petnajstih oziroma v preteklih letih šestnajstih operaterjev distribucijskih sistemov zemeljskega plina in bralcu prikazuje namen in učinke regulacije. Primerjali smo podjetja, ki so med seboj po velikosti in dejavnostih, ki jih opravljajo, zelo različna, in iskali ekonomske posledice, ki jih pri reguliranih podjetjih povzroča regulacija. Opazovali smo elemente bilanc stanja in izkazov poslovnih izidov med letoma 2012 in 2015, še posebej pa v nalogi primerjamo načrtovane, dejanske in realizirane prihodke in stroške glavnih elementov regulativnega okvira. S postavljenimi hipotezami raziskujemo povezave med velikostjo opazovanih podjetij in višino upravičenih stroškov, reguliranim donosom na sredstva ter poslovnim izidom na enoto distribuiranega zemeljskega plina.
Skozi nalogo ohranjamo anonimnost primerjanih podjetij, vendar prikazujemo reguliranje dejavnosti distribucije zemeljskega plina na konkretnih primerih.
Ključne besede
stroškovno računovodstvo;stroški;poslovni izidi;zemeljski plin;omrežnina;regulacija;operaterji;distribucija;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2017 |
Tipologija: |
2.09 - Magistrsko delo |
Organizacija: |
UM EPF - Ekonomsko-poslovna fakulteta |
Založnik: |
[U. Ritonja] |
UDK: |
657.47:665.612(043.2) |
COBISS: |
12824860
|
Št. ogledov: |
687 |
Št. prenosov: |
15 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni naslov: |
ǂThe ǂimpact of the regulation of eligible costs on the financial performance indicators of gas DSOs |
Sekundarni povzetek: |
In the Slovenian natural gas market, 15 companies play the role of Distribution System Operators (DSOs) as a service of general economic interest. The function of natural gas distribution is a monopoly activity and therefore needs to be regulated.
In the first part of the master’s thesis, the operation of natural gas market is presented with a special focus on the function of natural gas distribution, including a detailed presentation of this activity’s regulation, legislation, and the role of National Regulatory Authority.
The second part of the thesis brings an analysis of financial statements of 15 and, for the past years 16, natural gas DSOs to demonstrate the purpose and effects of regulation. The comparison was made among the companies that are very different regarding their sizes and activities they perform, with the intention to find economic consequences caused by regulation. The main focus of observation were elements of Balance Sheets and Income Statements for the period between 2012 and 2015, with a special attention being paid to a comparison between planned, actual and realised revenues and costs of the main elements of the regulatory framework. The hypotheses set are used to investigate the links between the size of the observed companies and the amount of eligible costs, regulated return on assets, and financial performance per unit of distributed natural gas.
The anonymity of the compared companies is preserved throughout the theses, although the regulation of the natural gas distribution is illustrated by some real cases. |
Sekundarne ključne besede: |
Distribution System Operator;natural gas;network charge;eligible costs;regulation; |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Magistrsko delo/naloga |
Konec prepovedi (OpenAIRE): |
2020-09-06 |
Komentar na gradivo: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Strani: |
X, 74 str. |
ID: |
10859199 |