20.500.12556/DKUM-85671 Kmetijstvo z ekonomskega vidika in kmetija kot pravno-organizacijska oblika Agriculture from the economic point of view and agriculture as a legal and organizational form V magistrskem delu obravnavamo temo kmetijstva v Sloveniji, in sicer iz ekonomskega vidika, in kmetijsko gospodarstvo kot pravno-organizacijsko obliko. Problem slovenskega kmetijstva je njegova nekonkurenčnost in posledično propadanje ter zapuščanje kmetij in nezanimanje za kmetijstvo med mladimi. Prav tako pa neobravnavanje kmetijskih gospodarstev kot neke vrste podjetja. V pisnem delu smo predstavili, kaj vse je potrebno za delovanje kmetijskega gospodarstva, za knjigovodenje, razpored dela, spekter davkov, poročanje, probleme in omejitve, subvencije idr. Dobljeni rezultati pisnega dela razkrivajo, da kmetje ne poznajo lastnih cen svojih pridelkov, da sta statusa samostojnega podjetnika in kmeta dokaj podobna in tudi oba zelo omejena z vidika delovanja in možnosti investicij ter širitve poslovanja in da je neglede na izbrani način knjigovodenja, enostaven ali dvostaven, od kmetijskih gospodarstev zahtevano enako poročanje. Sklepi pisnega dela so, da je kmetije potrebno obravnavati kot podjetja, potrebno je tudi dodatno poznavanje računovodskega vidika kmetovanja, delovanja kmetijskega gospodarstva za boljše razumevanje uspešnosti poslovanja in ekonomičnosti. In the master's thesis, we discuss the topic of agriculture in Slovenia from an economic point of view, and consider the agricultural economy as a legal-organizational form. The problem of Slovenian agriculture is its lack of competitiveness and the consequent decline and abandonment of farms and lack of interest in agriculture among young people. Neither is treating farms as a kind of business. In the written part, we presented what is necessary for the operation of the agricultural economy, bookkeeping, work schedule, spectrum of taxes, reporting, problems and limitations, subsidies, etc. The results obtained from the written work are that farmers do not know their own prices of their crops, that the status of sole proprietor and farmer are quite similar and both are very limited in terms of operation and the possibility of investments and business expansion, and that regardless of the chosen method of bookkeeping, simple or double , the same reporting is required from agricultural holdings. The conclusions of the written work are that it is necessary to treat farms as businesses, and additional knowledge of the accounting aspect of farming and the functioning of the agricultural economy is also necessary for a better understanding of business success and economics. Osnovna kmetijska in osnovna gozdarska dejavnost kmetijsko gospodarstvo knjigovodenje lastna cena poročanje Basic agricultural and basic forestry activity agricultural economy bookkeeping own price reporting. true true false T. I. Krabonja Slovenski jezik Angleški jezik Magistrsko delo/naloga 2023-09-06 10:05:34 2023-10-26 11:53:09 2023-10-27 03:12:50 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 338.43 170014467 MAG_Krabonja_Tinkara_Iza_2023.pdf MAG_Krabonja_Tinkara_Iza_2023.pdf 1 DF38AC6822244BF43ADEFE160CA96EFF 1ca8669ad3764285b5b9b6f36554663668130f49bd279fc91dcca93ba4df8bc9 8033ae77-6477-11ee-afb8-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=173387 Ekonomsko-poslovna fakulteta 0 0 0