20.500.12556/DKUM-14981 ANALIZA UVAJANJA MEDNARODNEGA RAČUNOVODSKEGA STANDARDA USALI V HOTELIH NA SLOVENSKEM ANALYSIS OF THE IMPLEMENTATION OF THE INTERNATIONAL ACCOUNTING STANDARD Delo diplomskega seminarja obravnava enotni sistem računovodstva USALI (Uniform System of Accounts for the Lodging Industry), ki je mednarodno uveljavljen standard poročanja o celovitem delovanju hotelov. Razdeljeno je na štiri poglavja. V uvodnem delu smo opredelili osnovni problem, opisali namen, cilje iz katerih izhaja vsebina naloge, osnovne trditve, predpostavke, omejitve in metode raziskovanja, ki so pripomogle k izdelavi naloge. V drugem poglavju, ki je teoretična osnova dela diplomskega seminarja, smo prikazali spremljanje in merjenje uspešnosti poslovanja v hotelski dejavnosti. Ugotavljali smo bistvene razlike statističnih poročil v Sloveniji in mednarodnega statističnega spremljanja. Pri prikazu merjenja uspešnosti poslovanja smo se omejili na ekonomsko uspešnost poslovanja v hotelskih podjetjih. Prikazali smo kazalce in kazalnike za ugotavljanje uspešnosti hotelirske dejavnosti ter računovodske rešitve za merjenje uspešnosti poslovanja po standardih USALI. Tretje poglavje predstavlja osrednji del naloge. Raziskali smo, kašne so možnosti uvedbe mednarodno uveljavljenega sistema poročanja USALI v slovensko hotelirstvo. S pomočjo primerjave računovodskih rešitev obeh sistemov smo ugotavljali bistvene razlike med njima. Prikazali smo izdelavo poročil za profitne centre in stroškovna mesta v hotelu po sistemu USALI. S pomočjo aplikacije računovodskih podatkov hotelskega podjetja v Sloveniji v sistem USALI smo analizirali možnosti uvedbe standardov USALI v obstoječi slovenski računovodski sistem spremljanja uspešnosti poslovanja hotelske dejavnosti. Analizirali smo poročila po USALI, kazalce in kazalnike, ki jih predpisujejo standardi USALI ter podali ugotovitve v zvezi z izdelavo poročil. V zadnjem poglavju smo presodili, ali smo dosegli glavne zastavljene cilje in osnovne trditve. Dodali smo predloge za možnosti uvedbe mednarodnega spremljanja uspešnosti poslovanja hotelov v obstoječi računovodski sistem v Sloveniji. The seminar thesis deals with a uniform system of accounting USALI (Uniform System of Accounts for the Lodging Industry), which is an internationally recognized standard of reporting on the overall operation of hotels. It is divided into four chapters. In the introductory part, we have identified the basic problem, described the goals, objectives from which the content of the thesis has been derived, the basic statements, assumptions, limitations and methods of research, which contributed to the fulfilment of the thesis. In the second part, which presents the theoretical basis of the diploma seminar thesis, we have presented monitoring and measuring of management successfulness in the Lodging Industry. We observed significant differences in the Slovenian statistical reports and international statistical monitoring. In view of management successfulness measurement we focused on the economic performance of hotel enterprises. We have shown indicators and indices for the assessment of hotel operations and accounting solution for measuring the successfulness under the standards USALI. The third chapter presents the central part of the seminar thesis. We made a research on the potential introduction of international reporting system USALI in the Slovenian hotel management. Through a comparison of the two systems of financial solutions we found significant differences between them. We have shown the production of reports for profit centres and cost centres in a hotel under a scheme USALI. Through the application of accounting information from a hotel company in Slovenia into USALI system, we analyzed the possibility of introducing USALI standards into the existing Slovenian financial system for monitoring hotel management successfulness. We analyzed reports under USALI, indicators and indices as required by the standards USALI and made findings related to report production. In the last chapter, we assessed whether we achieved the main objectives and the basic statements. We added suggestions for introducing proposals for international hotel performance monitoring in the existing accounting system in Slovenia. računovodstvo hotelirstvo merjenje uspešnosti poslovanja Uniform System of Accounts for the Lodging Industry USALI poročila ekonomski kazalniki analiza dobiček izguba stroški prihodki ADR RevPAR statistika accounting hotel management performance measurement Uniform System of Accounts for the Lodging Industry USALI reports economic indicators analysis profit loss cost revenue ADR RevPAR statistics true true false [M. Sagadin] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2010-08-10 13:49:16 2010-11-18 11:09:18 2022-04-12 22:29:23 2023-12-18 03:25:34 2010 0 Majšperk 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 640 10422044 URN:SI:UM:DK:FY93DWLA VS_Sagadin_Milena_2010.pdf VS_Sagadin_Milena_2010.pdf 1 36FAA10F4AFDAC53AF5D0D82562216C9 b789b9cb0fda88a06858046ebc9c7a4a854ca28ebdf6feac4addfe0bd3f16d23 49b42a46-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/35753baa-cc51-4f5f-9983-9a30d1321476 https://dk.um.si/Dokument.php?lang=slv&id=16299 Ekonomsko-poslovna fakulteta 0 0 0