20.500.12556/DKUM-29362 METODE VREDNOTENJA OSNOVNIH SREDSTEV IN NALOŽBENIH NEPREMIČNIN V SLOVENSKIH PODJETJIH METHODS FOR FIX ASSETS VALUATION IN SLOVENIAN COMPANIES Osnovna sredstva in naložbene nepremičnine običajno predstavljajo pomembno postavko sredstev podjetja, s tem pa tudi pomemben element in vplivni dejavnik kakovosti računovodskih informacij za presojanje premoženja z računovodsko finančnega položaja in poslovne uspešnosti večine organizacij. Vrednost sredstev podjetja je odvisna tudi od metode vrednotenja sredstev. Podjetje lahko izbira med modelom nabavne vrednosti in modelom prevrednotenja oz. modelom poštene vrednosti. Ta izbira pa posledično vpliva tudi na poslovni izid in obdavčitev podjetja, saj osnovna sredstva postopno prenašajo vrednost na nove poslovne učinke, podvržena so torej procesu amortiziranja. Slovenska podjetja imajo prosto izbiro, za kateri model se bodo odločala. To določata dva zakona, in sicer SRS in ZGD-1. Nimajo pa proste izbire glede amortizacijske stopnja, saj ZDDPO-2 določa maksimalno priznano amortizacijsko stopnjo, ki znižuje davčno osnovo. Za cilj diplomskega seminarja smo si zadali, da ugotovimo, katere metode uporabljajo slovenska podjetja ter kakšno amortizacijsko stopnjo določajo podjetja. V raziskavo smo vključili 120 podjetij, od tega 60 družb z omejeno odgovornostjo in 60 delniških družb. Ugotovili smo, da podjetja bolj uporabljajo model nabavne vrednosti, amortizacijsko stopnjo določijo glede na pričakovano dobo koristnosti sredstev, uporabljajo pa enakomerno časovno amortizacijo. Kljub gospodarski krizi podjetja še vedno investirajo v osnovna sredstva, saj so ta pogoj za nemoteno poslovanje. Fix assets and real estate investments usually present an important part of company's means and a very important element and an influential part of accounting information quality to judge assets from the accounting financial position and business success of most organizations. The value of the company's means depends on the method of evaluation of means. The company can choose between a model of purchase value and the model of revaluation or the model of honest value. Consequentially, this choice influences the business result and taxation of the company. Fix assets gradually transfer value to their new business effects; they are subjected to the process of amortization. Slovenian companies have got a free choice to choose the model. It is defined by two laws, SRS and ZGD-1. They do not have a choice according to the amortization level because ZDDPO-2 determines the maximum amortization group, which lowers taxation. Our goal of the diploma seminar paper has been to find out which model is used by the Slovenian companies and what the amortization level defined by a company is. We have included 120 companies in the research (60 with limited responsibility and 60 stock companies. We have found out that the companies use more fix asset model. They decide for amortization level according to the expected period of the usefulness of means, they use steady time amortization. Even though there have been crisis companies still invet basic assets, because it is a condition. amortizacija model prevrednotenja model nabavne vrednosti obdavčitev sredstva poslovni izid davčni izkaz amortization model of revaluation model of purchase value taxation means business result taxation certificate true true false [S. Bagola] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-06-02 20:23:40 2012-09-21 12:57:46 2022-04-15 13:48:21 2024-01-04 03:10:16 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.4 11159324 URN:SI:UM:DK:KIDOVPBB VS_Bagola_Simona_2012.pdf VS_Bagola_Simona_2012.pdf 1 B6D6F191543F191FA3B9ADF81EE9F90D a8985be8145ec2d3428d1fe3e630ff7d5e4e7477ade79f77097da98d9e28d6b7 52070c2c-7c07-11eb-bb7a-00155d0001ca 20.500.12556/dkum/3b2201d0-06f7-46f3-8e50-fb48fdfcc844 https://dk.um.si/Dokument.php?lang=slv&id=47945 Ekonomsko-poslovna fakulteta 0 0 0