20.500.12556/DKUM-53856 ANALIZA RAČUNOVODSKIH IZKAZOV DVEH ZAVODOV UKC MARIBOR IN UKC LJUBLJANA ANALYSIS FINANCIAL STATEMENTS OF THE TWO INSTITUTIONS UKC MARIBOR AND UKC LJUBLJANA Na začetku diplomskega seminarja sem na splošno predstavila javne zavode, ustanovitev njihovo dejavnost in financiranje, posebnosti na področju računovodenja in računovodske izkaze, ki jih zavod sestavlja. V diplomskem seminarju sem proučevala uspešnost in učinkovitost dveh slovenskih bolnišnic, to sta UKC Ljubljana in UKC Maribor. Na podlagi bilance stanja, izkaza prihodkov in odhodkov določenih uporabnikov in izkaza prihodkov in odhodkov po načelu denarnega toka sem izpeljala analizo ter presodila, kateri izmed njiju je uspešnejši. S pomočjo podatkov iz računovodskih izkazov sem lahko uspešnost in učinkovitost javnih zavodov presodila na podlagi računovodskih kazalnikov, ki so omogočili podrobnejšo analizo poslovanja. V diplomskem seminarju so bili uporabljeni podatki iz letnih poslovnih poročil obeh zavodov za obdobje 2011, 2012, 2013 in 2014. At the beginning of my diploma seminar I have introduced general characteristics of public institutions, their work flow and their financing, special accounting characteristics and financial statements, that are made by public institutions. In my diploma seminar I have been studying the success and efficiency of two Slovenian hospitals UKC Ljubljana and UKC Maribor. I have made the analysis of balance sheet, profit and loss of these institutions, the analysis of their cash-flows and based on results made an assessment, which of two is more successful. Based on data from the financial statements, I was able to assess the efficiency with the accounting indicators, for a deeper more profound business analysis. In a bachelor seminar the financial statements of both institutions for years 2011, 2012, 2013 and 2014 have been used. Javni zavod bilanca stanja izkaz poslovnega izida računovodski kazalniki. Public institutions balance sheet financial statements accounting indicators. true true false [M. Trunk] Slovenski jezik Angleški jezik Diplomsko delo 2015-08-07 14:02:57 2015-10-27 08:44:35 2022-06-04 03:09:17 2024-01-03 03:20:52 2015 0 Zamušani 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 12102172 URN:SI:UM:DK:TCQVNBI2 VS_Trunk_Martina_2015.pdf VS_Trunk_Martina_2015.pdf 1 DC8D836376732363641EB01735DE88F0 acbe8b5511834588b3dfbc4a250d27eb2440a0749963f99682bce2cbf42e698b 1f5abb73-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=79696 Ekonomsko-poslovna fakulteta 0 0 0