20.500.12556/DKUM-90663 Posebnosti računovodstva v gostinstvu Peculiarities of accounting in hospitality industry Diplomsko delo obravnava posebnosti računovodstva v gostinstvu, pri čemer se osredotoča na specifične izzive, s katerimi se srečujejo računovodje v tej panogi. Gostinstvo je znano po svoji sezonski naravi, hitri menjavi zaposlenih in pritiski na marže, kar vse vpliva na računovodske postopke. V prvem delu naloge so predstavljeni osnovni pojmi računovodstva, vključno s finančnim, stroškovnim in poslovodnim računovodstvom. Nadalje se delo osredotoča na računovodska poročila, kot so bilanca stanja, izkaz poslovnega izida in izkaz denarnih tokov, ter na njihovo specifično uporabo v gostinski panogi. Osrednji del naloge se ukvarja z izzivi vrednotenja zalog, obračunavanjem plač, ki pogosto vključujejo napitnine, ter vplivom teh dejavnikov na motivacijo in zadržanje kvalificiranih zaposlenih. Posebna pozornost je namenjena tudi zakonski in strokovni ureditvi računovodstva v Sloveniji, kar je ključno za zagotavljanje skladnosti z zakonodajo in standardi. V zaključku naloge so povzete glavne ugotovitve raziskave, ki vključujejo potrebo po prilagojenih računovodskih praksah za gostinstvo, ter predlogi za izboljšanje pogojev dela in produktivnosti v tej panogi. Avtor poudarja pomembnost ustreznega računovodskega načrtovanja in analiziranja za uspešno poslovanje gostinskih obratov. The thesis examines the peculiarities of accounting in the hospitality industry, focusing on the specific challenges faced by accountants in this sector. Hospitality is characterized by its seasonal nature, high employee turnover, and margin pressures, all of which impact accounting procedures. The first part of the thesis presents basic accounting concepts, including financial, cost, and managerial accounting. Further, the work focuses on financial statements, such as the balance sheet, income statement, and cash flow statement, and their specific use in the hospitality industry. The central part of the thesis addresses the challenges of inventory valuation, payroll accounting, which often includes tips, and the impact of these factors on employee motivation and retention. Special attention is also given to the legal and professional regulation of accounting in Slovenia, which is crucial for ensuring compliance with laws and standards. In the conclusion, the main findings of the research are summarized, including the need for tailored accounting practices for hospitality and proposals for improving working conditions and productivity in this sector. The author emphasizes the importance of appropriate accounting planning and analysis for the successful operation of hospitality establishments. Računovodstvo gostinstvo gostilna računovodska poročila zaloge plača. accounting hospitality financial statements inventory payroll. true true false J. Antolinc Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-09-13 11:36:29 2024-10-16 12:00:59 2024-10-17 03:10:10 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.1:640.4 211774723 VS_Antolinc_Jan_2024.pdf VS_Antolinc_Jan_2024.pdf 1 2E345CA159AD753BAD1C46C027D96930 44508e976219ebf1e6fca4e061be28f1856158014b6e6c3d32c1ee9acda38fe7 e87d66f7-85f2-11ef-9579-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=186343 Ekonomsko-poslovna fakulteta 0 0 0