Zmanjšanje števila napak pri izdelavi carinske deklaracije

diplomsko delo visokošolskega strokovnega študija

Danijela Živič (Avtor), Brigita Gajšek (Mentor)

Povzetek

Carinjenje blaga je ena izmed pomembnih dejavnosti vsake države. Poleg transporta in skladiščenja blaga tudi carinjenje blaga prispeva svoj del k nemotenemu pretoku in oskrbi blaga preko mejnih prehodov. Postopke carinjenja smo spremljali v podjetju Intereuropa, d. d., ki je vodilni ponudnik celovitih logističnih storitev v Sloveniji in jugovzhodni Evropi ter uspešen logistični koncern z velikimi razvojnimi možnostmi. Soočili smo se s problemom, ki se pojavi pri obračunu DDV-ja. Med pripravo carinske deklaracije se zgodi, da se ta podatek spregleda oziroma se napačno označi. V teoretičnem delu so podrobneje predstavljeni osnovni carinski pojmi, carinska deklaracija, carinjenje blaga in carinski postopki. V opisu obstoječega stanja je predstavljeno podjetje Intereuropa, natančneje poslovalnica Intereurope na Obrežju. Opisan je problem pri carinskem zastopanju na praktičnem primeru. Sledi detajlni opis procesa carinskega zastopanja s pomočjo sheme poteka procesa. V kritični analizi smo prikazali povprečen čas trajanja opravil s pomočjo tabele, v kateri smo zabeležili naše meritve časa ter v obliki besedila to tudi opisali. S pomočjo vzorčno posledičnega diagrama smo prikazali vzroke za problem kazni deklarantom in podjetju po posameznih vzročnih področjih ter vključili pogostost realizacij za posamezen vzrok. V tretjem poglavju smo predlagali rešitev za odpravo najvplivnejšega vzroka, ki je preobremenjenost deklaranta. Predlogi izboljšav temeljijo na razbremenitvi deklaranta, saj je pomembno delati kvalitetno. Z zaposlitvijo dodatnega delavca je ugotovljen prihranek časa deklaranta za kar 17 minut in 50 sekund na naročilo (najmanj toliko časa porabi dodatni delavec za izvedbo naročila), kar pomeni s približno 50 do 350 minut na približno 32 do 332 minut. Tako lahko v dopoldanskem delovnem času streže obema deklarantoma pri obravnavi do 15 naročil, če dodatni delavec povprečno porabi približno 25 minut na naročilo, preostali čas pa porabi za razna dela, ki jih mora opraviti.

Ključne besede

carinjenje blaga;postopki carinjenja;carinska deklaracija;carinsko zastopanje;logistično podjetje;kritična analiza;logistika;diplomske naloge;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2015
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM FL - Fakulteta za logistiko
Založnik:	[D. Živič]
UDK:	656
COBISS:	512671293
Št. ogledov:	2860
Št. prenosov:	304
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Reducing errors at preparation of customs declarations
Sekundarni povzetek:	Customs clearance of goods is one of the most important activities of any country. In addition to transport and storage of good customs clearance of goods also contributes its share to the smooth movement and supply of goods through the border crossings. We followed clearance procedures in the company Intereuropa d. d., which is a leading provider of integrated logistics services in Slovenia and South-Eastern Europe and a successful logistics group with great developmental potential. We faced with the problem that arises in the clearing of value added tax. It happens quite often during the preparation of the customs declaration that this information is overlooked or wrongly marked. The theoretical part presents the following basic concepts in more detail; customs declaration, customs clearance of goods and customs procedures. In the description of the current situation we present the company Intereuropa, more specifically Intereuropa's branch office at Obrežje. We used a practical example to describe the problem arising in the customs representation. This is followed by a detailed description of the customs representation process through a process flow diagram. In the critical analysis, we used a table to show the average duration of tasks and activities, in which we recorded our measurements of time and also provided their literal interpretation. Using the cause and effect diagram we showed the causes for the problem related with penalties issued to declarants and companies by individual sample areas and included the frequency of realizations for each cause. In the third chapter, we have proposed a solution to overcome the most influential cause, which is overload of the declarant. Suggestions for improvements are based on relieving the declarant of his responsibilities, since it is very important for them to perform their work with quality. An employment of additional worker indicates a saving in declarant's time by 17 minutes and 50 seconds per order (this is the amount of time at least spent by additional worker to perform the order), which means from approximately 50 to 350 minutes to approximately 32 do 332 minutes. This way, both declarants can attend to up to 15 orders in the morning hours, provided that the additional worker spends approximately 25 minutes per order and spending the rest of his time for various works to be carried out.
Sekundarne ključne besede:	customs clearance of goods;customs procedures;customs declaration;customs representation;critical analysis;logistics;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Diplomsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Fak. za logistiko
Strani:	X, 74 f., 5 f. pril.
ID:	8706900