20.500.12556/DKUM-16303 POSLOVNI NAČRT INVALIDSKEGA PODJETJA X D.O.O. BUSINESS PLAN FOR COMPANY X D.O.O., THAT EMPLOYS DISABLED PEOPLE V nalogi smo izdelali poslovni načrt za invalidsko podjetje, ki bi na trgu prodajalo osebno varovalno opremo in ponujalo pranje delovnih oblačil. Oblikovali smo računovodske izkaze za dve različici, če podjetje zaposluje invalide ali pa če ne bi zaposlovalo invalidov. Prišli smo do ugotovitve, da so razlike med tema dvema različicama velike pri intenzivnem delu. Pri invalidskem podjetju se zadržujejo razna finančna sredstva (prispevki), ki jih imenujemo odstopljena sredstva, ki močno vplivajo na načrtovani poslovni izid. Če ne bi upoštevali odstopljenih sredstev, bi bil poslovni izid enak kot v primeru neinvalidskega podjetja, tako pa je bistveno večji. Prav tako na načrtovan čisti poslovni izid pomembno vpliva tudi znižana davčna osnova. Posledično je zaradi zadržanih prispevkov večji tudi denarni tok invalidskega podjetja v obdobju. Kljub temu pa statistike kažejo, da se položaj teh podjetij v Sloveniji iz leta v leto slabša. In this work we developed a business plan for a company which employs disabled people who would be selling personal protective equipment on the market and would be offering working clothes washing. We formed financial statements for two versions, if company employs disabled people, or if it would not employ people with disabilities. We came to a conclusion that differences between these two versions at intense work are large. Different financial resources stay in company that employs disabled people (contributions) called resigned funds which intensely affect on planned business result. If we would not consider resigned funds, business result would be equal to the comany which does not employ disabled people, but now it is essentially higher. Lowered taxabled amount also effects on planned business result. Also the cash flow of the comany that employs disabled people in period is consecutively higher because of resigned contributions. Nevertheless, the statistics show that the situation of these companies in Slovenia gets worse from year to year. Poslovni načrt invalidsko podjetje odstopljena sredstva osebna varovalna oprema pranje delovnih oblačil Business plan company that employs disabled people resigned funds personal protective equipment working clothes washing true true false [N. Breznik] Slovenski jezik Angleški jezik Diplomsko delo 2010-10-10 20:24:37 2010-11-24 11:23:11 2022-04-13 08:03:11 2023-12-20 03:27:21 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 005.5 10436124 URN:SI:UM:DK:THNNUTK3 UNI_Breznik_Natalija_2010.pdf UNI_Breznik_Natalija_2010.pdf 1 40B26FDCBF1FB65F75AB101164167A2C 082a901d716228e34c7bc0cd6a3e801c741f67033c12879b197558483f5d2753 9dd1e721-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/cc63d831-7544-4f74-b4e0-12e06b2ba017 https://dk.um.si/Dokument.php?lang=slv&id=18578 Ekonomsko-poslovna fakulteta 0 0 0