20.500.12556/DKUM-57705 PREDŠOLSKA VZGOJA IN PROBLEMI NJENEGA FINANCIRANJA NA PRIMERU OBČINE X EARLY CHILDHOOD EDUCATION AND ITS FUNDING PROBLEMS IN THE CASE OF THE MUNICIPALITY X Predšolsko vzgojo v Sloveniji urejata dva zakona, in sicer Zakon o organizaciji in financiranju vzgoje in izobraževanja in Zakon o vrtcih. Za javne vrtce velja, da pridobivajo finančna sredstva iz proračuna občine, iz državnega proračuna ter iz sredstev staršev. Zavedamo se, da strošek predšolske vzgoje ni majhen, in potreba po vlaganju proračunskih sredstev v programe predšolske vzgoje je velika. Namen diplomske naloge je raziskati, kolikšen delež svojega proračuna nameni Občina X za predšolsko vzgojo in kako vpliva financiranje predšolske vzgoje na delovanje in poslovanje Vrtca X ter število vključenih otrok. Diplomska naloga je sestavljena iz teoretičnega in empiričnega dela. V teoretičnem delu so predstavljene pravne podlage za ustanovitev zavoda (javnega in zasebnega), razširjenost programov predšolske vzgoje v Sloveniji, viri financiranja predšolske vzgoje in dejavniki, ki vplivajo na finančno poslovanje zavoda. Nadalje so predstavljeni tudi sistemi financiranja predšolske vzgoje v nekaterih državah EU. Empirični del diplomske naloge smo pričeli s predstavitvijo Občine X in Vrtca X, izračunom cene programov in dejavniki, ki so vplivali na spremembo le-te, analizirali vključenost otrok v vrtcu in višino virov financiranja, ki jo je vrtec prejel s strani občine, ministrstva in staršev. Ta del diplomske naloge smo zaključili z analizo finančnega poslovanja Vrtca X, kjer smo prikazali skupne prihodke, odhodke in poslovni izid. Ugotovili smo, da gospodarska kriza ni vplivala na zmanjšanje števila vključenih otrok v Vrtec X, bi pa na zmanjšanje števila otrok lahko vplival ZUPJS, ki je starše razvrstil v višje dohodkovne razrede. Občina X ima posluh za kakovostno delovanje predšolske vzgoje na njenem območju, zato financiranje s strani občine ni bil nikoli problem. Early childhood education in Slovenia is regulated by two pieces of legislation, namely the Organization and Financing of Education Act and the Kindergarten Act. Public kindergartens receive funding from the municipal budget, the state budget, and the funds paid by parents. We are aware of the fact that the costs of the early childhood education are pretty high, moreover, there is a huge need for the investment of the budgetary resources into the programmes of early childhood education. The aim of our diploma paper is to investigate what proportion of the Municipality X's budget is intended for early childhood education, and in what way funding of early childhood education affects the functioning and business activities of the Kindergarten X, as well as the number of children involved into the programme. The diploma paper consist of two parts – the theoretical and the empirical part. The theoretical part presents legal basis for the establishment of an institution (public and private), dissemination of programmes of early childhood education in Slovenia, funding sources of early childhood education, and factors influencing the financial management of the institution. Furthermore, funding systems of early childhood education in some of the EU countries are presented. The empirical part of this paper is introduced by the presentation of the Municipality X and the Kindergarten X, the calculation of the prices of a programme in the kindergarten, as well as factors that influenced its changing; which was followed by the analysis of the involvement of children in the kindergarten and the amount of funding sources which the kindergarten received by the municipality, the ministry, and parents. This part of the paper was concluded by the analysis of financial management of the Kindergarten X, within which we displayed total revenues and expenses as well as the economic outturn. We have found out that the economic crisis has not influenced the number of children involved into the Kindergarten X, however this could be affected by the Exercise of Rights to Public Funds Act (ERPFA), which has classified parents into higher income brackets. The Municipality X is sensitive to a quality functioning of early childhood education programmes on its area, therefore financing provided by the municipality has never been a problem, which is evident from the revenues of the Kindergarten X. predšolska vzgoja financiranje programi financiranja občina early childhood education funding funding programmes municipality true true false [L. Ritlop] Slovenski jezik Angleški jezik Diplomsko delo 2016-03-10 18:25:21 2016-07-28 10:02:26 2022-06-15 03:08:30 2019-07-11 10:15:34 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.5 12412956 URN:SI:UM:DK:0R22SOP2 VS_Ritlop_Lilijana_2016.pdf VS_Ritlop_Lilijana_2016.pdf 1 752981383DB4B7A52B41D539DEF72782 b79b3e28670929ec060526c5c0a933637cbbe785b8103cbbad69efad71874ee1 994deb56-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=93183 Ekonomsko-poslovna fakulteta 0 0 0