20.500.12556/DKUM-11183 PREDRAČUNAVANJE JAVNO - FINANČNIH PRIHODKOV NA UPRAVNI ENOTI BUDGETING GOVERNMENTAL REVENUES OF ADMINISTRATIVE UNIT Nepridobitne organizacije so vse tiste organizacije, ki niso pridobitne, tj. ne glede na to, kdo jih ustanovi ali financira njihovo delovanje. Med nepridobitne organizacije uvrščamo tudi upravne enote. Temeljni cilj nepridobitnih organizacij in s tem upravnih enot je zagotavljanje čim širše ravni zadovoljstva potreb različnih interesnih skupin z zagotavljanjem stvari in predvsem storitev. Prihodki države so obvezne dajatve, ki so z zakonom predpisani kot splošno obvezni. Upravne enote pobirajo nedavčne prihodke, kot so: upravne takse, denarne kazni, nadomestila za degradacijo in uzurpacijo prostora, in prihodke od prodaje blaga. Predračunavanje prihodkov na upravni enoti se izvaja le pri pripravi proračuna oziroma rebalansa proračuna. Predračuni prihodkov se pripravljajo na podlagi uresničenih prihodkov preteklega leta, ki ga v primernem odstotku povečajo. Pri tem se ne upoštevajo pričakovane spremembe, ki bodo vplivale na prihodke. To je vzrok, da so uresničeni prihodki v povprečju manjši od predračunov. Na to pa vpliva tudi dejstvo, da se predračunava prihodke le enkrat letno, kar je premalo, da bi lahko zaznali spremembe, ki nastajajo med letom. Poleg večkratnega predračunavanja pa je potrebno tudi analiziranje predračunov z uresničeni prihodki, s katerimi zagotovimo pravočasno odzivanje na spremembe. Tako se v prihodnjih predračunih ne bi pojavljale napake iz preteklih predračunov. Posebna pozornost je potrebna, ko so uresničeni prihodki manjši od predračunanih, saj se na podlagi njih načrtuje poraba sredstev. Ker je realizacija prihodkov manjša od predračunov, se pojavi pomanjkanje sredstev, kar lahko prinese veliko težav. Zaradi pomanjkanja sredstev v proračunu se pogosto prodaja državno premoženje in uporablja rezerve, ki bi jih lahko drugače uporabili. Pri večjem pomanjkanju sredstev pa se lahko zaustavi plačilo obveznosti, ki imajo posledice tudi v gospodarstvu. Enkrat letno predračunavanje ne zadostuje, da bi pravočasno ukrepali pri primanjkljaju finančnih sredstev. Zato je nujno medletno predračunavanje in analiziranje predračunov. Non-profit organisations are all organisations that are not profit-oriented, regardless of who establishes them or finances their operations. Among others, they also include administrative units. Basic objectives of non-profit organisations and hence administrative units are to ensure the widest possible scope of fulfilling the needs of different target groups by providing matters and primarily services. The source of government revenue are compulsory levies, prescribed as generally compulsory by law. Administrative units collect non-tax revenues, such as administrative charges, civil penalties, reimbursement for degradation and usurpation of space and turnover from sale of goods. At administrative units, revenue estimation is carried out only when drawing up the budget or supplementary budget. Revenue estimates are prepared on the basis of realised revenues in the previous year, increased by an appropriate percentage. As the changes expected to affect revenues are not observed, realised revenues are on average smaller than their estimates. This is also affected by the fact that revenues are estimated only once per year, which is not often enough to respond to the changes that occur during the year. In addition to more frequent estimation, estimates should thus also be analysed with regard to realised revenues in order to ensure timely responses to changes. In this way, future estimates would not repeat the errors from previous estimates. Particular attention is necessary when realised revenues are smaller than estimated, since the use of resources is planned based on these estimates. As the revenue outturn is lower than the estimates, a lack of resources can occur, causing considerable problems. The lack of resources in the budget often results in selling state property and using the reserves that could be used differently. When the lack of resources is considerable, payment of obligations can be stopped, which takes a toll on the economy. Annual revenue estimation is not sufficient to ensure timely responses to a shortfall in financial resources. Therefore, it is crucial to introduce interim revenue estimates and the analysis of estimates. javna uprava upravna enota nepridobitna organizacija javnofinančni prihodki predračunavanje uresničeni – obračunani prihodki analiziranje public administration administrative unit non-profit organisation general government revenue estimation realised - calculated revenues analysis of expenditure estimates true true false [S. Jelušič] Slovenski jezik Angleški jezik Diplomsko delo 2009-07-10 18:33:52 2009-12-03 12:06:19 2022-04-11 23:35:15 2022-04-17 03:34:18 2009 0 Izola 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.1 10018588 URN:SI:UM:DK:DJQ8WYEO VS_Jelusic_Suzana_2009.pdf VS_Jelusic_Suzana_2009.pdf 1 B64ACF384EA119FD9D013F2A0F68A162 ffaa9a51c2769f2ebe852d6dcff719d2007fb670d0afd7ad3108cfb56efa1c17 0c6e13f1-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/13bc6007-5b8b-46fe-8cbd-64d25025ecf2 https://dk.um.si/Dokument.php?lang=slv&id=9812 Ekonomsko-poslovna fakulteta 0 0 0