20.500.12556/DKUM-47423 POSEBNOSTI RAČUNOVODENJA STROŠKOV ZA POTREBE OPRAVLJANJA DEJAVNOSTI UPRAVLJANJA NEPREMIČNIN NA PRIMERU PODJETJA SPECIFICS OF COST ACCOUNTING FOR THE REQUIREMENTS OF REAL ESTATE MANAGEMENT IN THE CASE OF COMPANY V diplomski nalogi smo predstavili zakonske in druge pravne okvirje, ki so povezani z opravljanjem dejavnosti upravljanja nepremičnin v Republiki Sloveniji, ki jo opravlja upravnik nepremičnin. Upravnik skrbi za skupne dele in naprave, kakor tudi za celoten objekt, ki ga ima v upravljanju, hkrati pa tekoče spremlja obratovanje objekta in preudarno gospodari z njim. V sklopu svojih rednih tehničnih in organizacijskih opravil opravlja tudi finančno-računovodska opravila. V diplomski nalogi smo raziskali in proučili posebnosti računovodenja stroškov za potrebe opravljanja dejavnosti upravljanja nepremičnin na primeru podjetja ''X'', ki se ukvarja z upravljanjem nepremičnin. Izbrani upravnik tako predstavlja izhodišče raziskovanja in skozi njegovo računovodenje smo podrobneje predstavili računovodenje obratovalnih in investicijskih stroškov, računovodenje sredstev rezervnega sklada ter računovodenje lastnih stroškov podjetja. Ta osnovna področja računovodenja stroškov morajo biti ustrezno organizirana, da lahko upravniku dajejo prave in pravočasne informacije, ki jih posreduje naprej za potrebe nadaljnjega odločanja obstoječih lastnikov, potencialnih kupcev ali investitorjev. Tako smo na praktičnem primeru izbranega upravnika proučili učinkovitost in uspešnost takšnega organiziranja ter izvajanja računovodenja stroškov in ugotovili, da so obstoječi postopki in metode primerni glede na obseg objektov, ki jih ima izbrani upravnik v upravljanju. The following thesis presents the regulatory and other legal frameworks related to real estate management activities conducted by a real estate manager in the Republic of Slovenia. A manager is responsible for the common facilities as well as the entire building. At the same time, a manager monitors the operation of the building and is responsible for its sound management. Financial and accounting tasks are also part of the manager's regular technical and organizational tasks. Using the real estate management company ''X'' as an example, the thesis researches and examines the particularities of cost accounting required for the performance of real estate management activities. The company served a starting point for the research, whereby its accounting activities were used to present in greater detail the accounting of operating and investment costs, accounting of reserve fund resources and of the company’s own costs. These basic cost accounting areas demand proper organization in order for the manager to obtain accurate and timely information, which are communicated to existing owners, potential buyers or investors to facilitate decision-making. Using the company as a practical example, we reviewed the efficiency and effectiveness of the organization and performance of cost accounting, and have determined that existing procedures and methods are suitable considering the number of buildings managed by the company. upravnik upravljanje nepremičnin računovodenje stroškov obratovalni stroški rezervni sklad manager real estate management cost accounting operating costs reserve fund true true false [K. Lovenjak] Slovenski jezik Angleški jezik Diplomsko delo 2015-02-18 22:49:30 2015-08-05 14:02:16 2022-05-20 03:08:47 2021-05-06 03:37:03 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 332.8 12042524 URN:SI:UM:DK:8H4DT1NC VS_Lovenjak_Ksenija_2015.pdf VS_Lovenjak_Ksenija_2015.pdf 1 214946994F4899414AA2CB50E853C7BA 514c58a3ed88b82bdd4afb618907c087dfed06415ee84e07ceeb5eb0b84320dd 969c66f8-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=70728 Ekonomsko-poslovna fakulteta 0 0 0