20.500.12556/DKUM-58803 Vpliv financiranja projekta z nepovratnimi sredstvi na računovodske izkaze The Impact of funding projects with grants on financial statements Sprva sta se izgradnja in upravljanje objektov in naprav, ki služijo dejavnostim v javnem interesu, financirala samo iz javnih sredstev. Pomanjkanje javnih financ je spodbudilo iskanje novih virov financiranja javnih projektov in sodelovanje javnega in zasebnega sektorja, javno-zasebno partnerstvo. Da bi določili postopek nastajanja in oblike izvajanja le-tega je bil leta 2006 sprejet Zakon o javno-zasebnem partnerstvu. Po vstopu Slovenije v Evropsko unijo leta 2004 je Slovenija postala upravičenka do črpanja evropskih nepovratnih sredstev. Državne pomoči so pomemben dodatni vir financiranja javnih infrastrukturnih projektov. Obstajajo projekti, ki bi brez državnih pomoči v obliki nepovratnih sredstev, ne bili realizirani. Vsaka poslovna odločitev ima finančne posledice. Da podjetje ne zaide v težave, je potrebna skrb za racionalno financiranje, obvladovanje finančnega tveganja, zagotavljanje optimalne plačilne sposobnosti, od česar je odvisen nadaljnji razvoj ali celo obstoj podjetja. Dovolj velik obseg čistega obratnega kapitala je potreben za zmanjševanje tveganj, ki jim je podjetje pri poslovanju izpostavljeno. At first, construction and management of buildings and devices used for activities in the public interest were financed only from the public funds. The lack of public funds, however, has encouraged research into new sources of financing for public projects and cooperation between the public and private sector, i.e. public-private partnerships. In order to determine the procedure for preparation and forms of implementation, the Public-Private Partnership Act was adopted in 2006. After Slovenia had joined the EU in 2004, Slovenia became entitled to draw European grants. State aid is an important additional source of financing for public infrastructure projects. Without state aid (i.e. grants), certain projects could not be realised. Each business decision has certain financial consequences. If a company wants to avoid encountering issues, it must set up rational financing, manage financial risks and ensure optimal solvency, because future development or even the continued survival of the company may depend on these activities. An adequate amount of net current assets is necessary in order to reduce the risks to which the company is exposed during its operations. javno-zasebno partnerstvo državne pomoči koncesija obratni kapital plačilna sposobnost public-private partnership state aid concession current assets solvency true true false [I. Sovinšek] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-27 08:53:18 2016-09-22 11:36:40 2022-06-18 03:09:39 2019-07-11 10:52:20 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 12501532 URN:SI:UM:DK:3NY7RWNN VS_Sovinsek_Irena_2016.pdf VS_Sovinsek_Irena_2016.pdf 1 B8714D097127C1D0F2C0E23A70CF86E5 2311aac4daf3b664dd0b91263fc5518db52c2b844e2d562d7eafa7a8e39d1d0a c43c5aab-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=95272 Ekonomsko-poslovna fakulteta 0 0 0