20.500.12556/DKUM-58746 Presoja sistema notranjih kontrol obračuna potnih nalogov v splošni bolnišnici Celje Assessment of calculation of travel expenses internal control system in Celje general hospital Poslovni subjekti so izpostavljeni različnim tveganjem, kar velja tudi za javne zavode oz. Splošno bolnišnico Celje. Poslovna tveganja so nepredvidljivi dogodki, ki vplivajo na doseganje zastavljenih ciljev, z notranjimi kontrolami pa se ta tveganja odpravljajo oz. nadzorujejo. Eno izmed tveganj v Splošni bolnišnici Celje je področje kadrov oz. strošek dela, ki v strukturi celotnih stroškov predstavlja zelo pomemben delež. Za učinkovito in uspešno obvladovanje teh stroškov so izrednega pomena notranje kontrole, katerih namen je preveriti učinkovitost in uspešnost obvladovanja poslovnih tveganj, ki vplivajo na povečanje stroškov dela. Organizacije imajo vzpostavljene različne sisteme notranjih kontrol, v diplomski nalogi pa je predstavljen sistem notranjih kontrol obvladovanja tveganj pri obračunu potnih nalogov v Splošni bolnišnici Celje. The fact that business entities are exposed to various risks also applies to public institutions such as the General Hospital Celje. Business risks represent unpredictable events that may affect achieving the goals set within an institution. However, by means of internal supervision they can be eliminated or controlled. One of the main risk fields in the General Hospital Celje is the field of staff or labour costs. The latter represents a significant share in the structure of the total costs. In order to efficiently and successfully manage these costs, internal supervisions are of utmost importance as they verify the effectiveness and success of managing business risks, which influence the increase of labour costs. Therefore, organizations have established different systems of internal supervisions. The thesis presents the internal supervision system of risk management within travel expense accounting in the General Hospital Celje. Notranje kontrole COSO metoda javni zavod strošek dela potni nalogi. Internal supervision COSO method public institution labour cost travel expense reports true true false [K. Žerjav] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-26 09:23:07 2016-09-22 12:06:47 2022-06-17 03:07:33 2019-07-11 10:50:26 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12507164 URN:SI:UM:DK:XIAGC7UM VS_Zerjav_Klavdija_2016.pdf VS_Zerjav_Klavdija_2016.pdf 1 14E6016C129BDAD9572AFE52013E903E 1fd0ec50f0a4cacd496e06b4932a6dbe5ead063ac53744bfb81931b1523cc21a 9628af3c-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=93052 Ekonomsko-poslovna fakulteta 0 0 0