20.500.12556/DKUM-95068 Vloga računovodstva pri kalkulaciji cen gospodarskih javnih služb na primeru podjetja jkp püngrad d. o. o. The role of accounting in the calculation of public service prices: the case of jkp püngrad d. o. o. V diplomskem delu obravnavamo delovanje gospodarskih javnih služb in vlogo računovodstva pri kalkulaciji cen gospodarskih javnih služb na primeru podjetja JKP Püngrad d. o. o. Namen diplomskega dela je predstavitev posebnosti računovodstva v GJS, zakonodajnih podlag in postopkov oblikovanja cen teh storitev. V uvodnem delu smo opredelili in predstavili področje, ki zajema računovodstvo gospodarskih javnih služb, ter predstavili namen in cilje diplomske naloge. V teoretičnem delu smo definirali poslovni proces in delovanje gospodarskih družb s poudarkom na pravnem okviru delovanja gospodarskih javnih služb. Opredelili smo vlogo računovodstva v takšnih poslovnih sistemih, predvsem zaradi posebnosti ločenega vodenja računovodskih evidenc v skladu s Slovenskimi računovodskimi standardi (SRS) in Zakonom o gospodarskih javnih službah (ZGJS). V empiričnem delu smo podrobneje analizirali proces kalkulacije cen storitev gospodarske javne službe odvajanja in čiščenja komunalne ter padavinske odpadne vode podjetja JKP Püngrad d. o. o. za leto 2025. Na podlagi pridobljenih podatkov pojasnimo pripravo elaborata o oblikovanju cen, ki temelji na predračunskih in obračunskih podatkih o stroških, količinah storitev ter prihodkih. Po opravljenih kalkulacijah in primerjavah pridemo do ugotovitve, da se cena storitev odvajanja in čiščenja odpadne vode v letu 2025 zaradi majhnih odmikov ne spremeni. Z diplomskim delom lahko potrdimo, da ima računovodstvo v javnih službah bistveno vlogo pri zagotavljanju preglednosti, učinkovitosti in zakonitosti pri oblikovanju cen storitev gospodarskih javnih služb, ki morajo biti pod enakimi pogoji dostopne za vse uporabnike. The thesis discusses the operation of public utility services and the role of accounting in the pricing calculations of public utility services, using the company JKP Püngrad d. o. o. as a case study. The aim of the thesis was to present the specific features of accounting in public utilities, the legislative framework, and the procedures for determining prices of these services. In the introductory part, we defined and presented the field which includes the accounting of public utility services and outlined the purpose and objectives of the thesis. In the theoretical part, we defined the business process and the functioning of commercial companies with an emphasis on the legal framework governing public utility services. We outlined the role of accounting in such business systems, particularly due to the specific requirement of separate accounting records in accordance with the Slovenian Accounting Standards (SRS) and the Public Utility Services Act (ZGJS). In the empirical part, we conducted a detailed analysis of the price calculation process for the public utility services of wastewater and stormwater drainage and treatment provided by the company JKP Püngrad d. o. o. for the year 2025. Based on the obtained data, we explained the preparation of the pricing elaboration, which is based on budgeted and actual data on costs, service quantities, and revenues. After performing the calculations and comparisons, we concluded that the price of wastewater treatment and drainage services in 2025 does not change due to minor deviations. Through this thesis, we confirm that accounting plays a crucial role in public utility services by ensuring transparency, efficiency, and legality in the pricing of public services, which must be accessible to all users under equal conditions. računovodstvo gospodarska javna služba cene elaborat accounting public utility service prices pricing elaboration true true false Š. Cör] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-09-03 14:18:09 2025-10-28 09:44:37 2025-10-29 03:22:31 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 334.724:657 255014915 VS_Cor_Spela_2025.pdf VS_Cor_Spela_2025.pdf 1 F0A532C3935BDF0D7F2F8B1276D5902F 928342ef9ee91e5178e637cb65a3b25a651b7fea8328728dc8f0c0fe51a41948 c07151b8-97bc-11f0-88a2-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=198973 Ekonomsko-poslovna fakulteta 0 0 0