PREDRAČUNAVANJE JAVNO - FINANČNIH PRIHODKOV NA UPRAVNI ENOTI

Jelušič, Suzana

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Title:	PREDRAČUNAVANJE JAVNO - FINANČNIH PRIHODKOV NA UPRAVNI ENOTI
Authors:	ID Jelušič, Suzana (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	VS_Jelusic_Suzana_2009.pdf (1003,40 KB) MD5: B64ACF384EA119FD9D013F2A0F68A162 PID: 20.500.12556/dkum/13bc6007-5b8b-46fe-8cbd-64d25025ecf2
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Nepridobitne organizacije so vse tiste organizacije, ki niso pridobitne, tj. ne glede na to, kdo jih ustanovi ali financira njihovo delovanje. Med nepridobitne organizacije uvrščamo tudi upravne enote. Temeljni cilj nepridobitnih organizacij in s tem upravnih enot je zagotavljanje čim širše ravni zadovoljstva potreb različnih interesnih skupin z zagotavljanjem stvari in predvsem storitev. Prihodki države so obvezne dajatve, ki so z zakonom predpisani kot splošno obvezni. Upravne enote pobirajo nedavčne prihodke, kot so: upravne takse, denarne kazni, nadomestila za degradacijo in uzurpacijo prostora, in prihodke od prodaje blaga. Predračunavanje prihodkov na upravni enoti se izvaja le pri pripravi proračuna oziroma rebalansa proračuna. Predračuni prihodkov se pripravljajo na podlagi uresničenih prihodkov preteklega leta, ki ga v primernem odstotku povečajo. Pri tem se ne upoštevajo pričakovane spremembe, ki bodo vplivale na prihodke. To je vzrok, da so uresničeni prihodki v povprečju manjši od predračunov. Na to pa vpliva tudi dejstvo, da se predračunava prihodke le enkrat letno, kar je premalo, da bi lahko zaznali spremembe, ki nastajajo med letom. Poleg večkratnega predračunavanja pa je potrebno tudi analiziranje predračunov z uresničeni prihodki, s katerimi zagotovimo pravočasno odzivanje na spremembe. Tako se v prihodnjih predračunih ne bi pojavljale napake iz preteklih predračunov. Posebna pozornost je potrebna, ko so uresničeni prihodki manjši od predračunanih, saj se na podlagi njih načrtuje poraba sredstev. Ker je realizacija prihodkov manjša od predračunov, se pojavi pomanjkanje sredstev, kar lahko prinese veliko težav. Zaradi pomanjkanja sredstev v proračunu se pogosto prodaja državno premoženje in uporablja rezerve, ki bi jih lahko drugače uporabili. Pri večjem pomanjkanju sredstev pa se lahko zaustavi plačilo obveznosti, ki imajo posledice tudi v gospodarstvu. Enkrat letno predračunavanje ne zadostuje, da bi pravočasno ukrepali pri primanjkljaju finančnih sredstev. Zato je nujno medletno predračunavanje in analiziranje predračunov.
Keywords:	javna uprava, upravna enota, nepridobitna organizacija, javnofinančni prihodki, predračunavanje, uresničeni – obračunani prihodki, analiziranje
Place of publishing:	Izola
Publisher:	[S. Jelušič]
Year of publishing:	2009
PID:	20.500.12556/DKUM-11183
UDC:	336.1
COBISS.SI-ID:	10018588
NUK URN:	URN:SI:UM:DK:DJQ8WYEO
Publication date in DKUM:	03.12.2009
Views:	3073
Downloads:	216
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	BUDGETING GOVERNMENTAL REVENUES OF ADMINISTRATIVE UNIT
Abstract:	Non-profit organisations are all organisations that are not profit-oriented, regardless of who establishes them or finances their operations. Among others, they also include administrative units. Basic objectives of non-profit organisations and hence administrative units are to ensure the widest possible scope of fulfilling the needs of different target groups by providing matters and primarily services. The source of government revenue are compulsory levies, prescribed as generally compulsory by law. Administrative units collect non-tax revenues, such as administrative charges, civil penalties, reimbursement for degradation and usurpation of space and turnover from sale of goods. At administrative units, revenue estimation is carried out only when drawing up the budget or supplementary budget. Revenue estimates are prepared on the basis of realised revenues in the previous year, increased by an appropriate percentage. As the changes expected to affect revenues are not observed, realised revenues are on average smaller than their estimates. This is also affected by the fact that revenues are estimated only once per year, which is not often enough to respond to the changes that occur during the year. In addition to more frequent estimation, estimates should thus also be analysed with regard to realised revenues in order to ensure timely responses to changes. In this way, future estimates would not repeat the errors from previous estimates. Particular attention is necessary when realised revenues are smaller than estimated, since the use of resources is planned based on these estimates. As the revenue outturn is lower than the estimates, a lack of resources can occur, causing considerable problems. The lack of resources in the budget often results in selling state property and using the reserves that could be used differently. When the lack of resources is considerable, payment of obligations can be stopped, which takes a toll on the economy. Annual revenue estimation is not sufficient to ensure timely responses to a shortfall in financial resources. Therefore, it is crucial to introduce interim revenue estimates and the analysis of estimates.
Keywords:	public administration, administrative unit, non-profit organisation, general government revenue, estimation, realised - calculated revenues, analysis of expenditure estimates

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