20.500.12556/DKUM-10905 ANALIZA VREDNOTENJA ZALOG JEDRSKEGA GORIVA V NUKLEARNI ELEKTRARNI KRŠKO ANALYSIS OF THE NUCLEAR FUEL INVENTORY VALUATION IN THE NUCLEAR POWER PLANT KRŠKO Podjetje se mora v svojih računovodskih aktih vnaprej opredeliti za določeno računovodsko metodo glede vrednotenja zalog materiala, trgovskega blaga in embalaže, saj naj bi uporabljana metoda izkazovala bolj ali manj realne stroške porabe materiala. Vrednotenje zalog porabe materiala je v podjetjih zelo pomembno, saj vpliva tako na bilanco stanja kot tudi na izkaz poslovnega izida. Po SRS so najbolj uporabne tri metode in sicer metoda FIFO, metoda drsečih povprečnih cen in metoda tehtanih povprečnih cen. Podjetja se lahko odločijo za tisto metodo, s katero bodo bolj uresničila svoje cilje, kot so višji dobiček ali manjše plačilo davka. Obračunavanje zalog jedrskega goriva je posebnost računovodenja v NEK, ki ga je določila država s sprejetjem Meddržavne pogodbe in Družbene pogodbe. Na podlagi izračunov in analiz, ki smo jih prikazali v drugem delu diplomske naloge, je težko oceniti, katera metoda bi bila dolgoročno najustreznejša za NEK z vidika SRS, Meddržavne pogodbe in z davčnega vidika. A company needs to decide in its accounting records for certain accounting method considering evaluation of material on stock, merchandize and packaging, since the method in use is meant to demonstrate more or less realistic expenses in the expenditure of material. Evaluation of material expenditure stock is of an extreme importance for companies, as it affects both balance and statement of financial results. According to SRS there are three most useful methods, the first one being the FIFO Method, a method of floating average prices and the second one the method of weighted average prices. Companies can decide for the one which enables them to fulfil their goals more effectively, as e.g. higher profit or lower tax pay. Calculating of the prices of nuclear fuel stocks is a specialty of accounting in NPP, which was determined by the state with admission of International Agreement and Social Agreement. Based on calculations and analyses, presented in the second part of BA thesis, it is difficult to evaluate which method would be the most suitable for NPP in the long-run from the aspects of SRS, International Agreement and the taxation. Vrednotenje zalog materiala metoda FIFO metoda drsečih povprečnih cen metoda tehtanih povprečnih cen metoda dejanskih cen material Nuklearna elektrarna Krško Meddržavna pogodba jedrsko gorivo. Evaluation of material stock FIFO Method method of floating average prices method of weighted average prices method of actual prices Nuclear Power Plant Krško International Agreement nuclear fuel. true true false [N. Abram] Slovenski jezik Angleški jezik Diplomsko delo 2009-06-14 22:38:07 2009-10-21 11:58:59 2022-04-11 16:39:52 2022-04-17 03:18:45 2009 0 Senovo 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.4 9986076 URN:SI:UM:DK:K1SDU4RJ VS_Abram_Nina_2009.pdf VS_Abram_Nina_2009.pdf 1 ED2FD139638D0292B2A94F6BE438F8A0 83422554fc3641dc04026ee9415aa9c8a7d5fc462b0947ca14510da5645e1edd f631e0cb-7c02-11eb-bb7a-00155d0001ca 20.500.12556/dkum/29bb915a-a25a-4218-9769-05799cce6192 https://dk.um.si/Dokument.php?lang=slv&id=9300 Ekonomsko-poslovna fakulteta 0 0 0