RAČUNOVODENJE IN SPREMEMBE PRI UVAJANJU MEDNARODNEGA RAČUNOVODSKEGA STANDARDA ZA HOTELIRSTVO V TERMAH DOLENJSKE TOPOLICE

Bukovec, Renata

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Title:	RAČUNOVODENJE IN SPREMEMBE PRI UVAJANJU MEDNARODNEGA RAČUNOVODSKEGA STANDARDA ZA HOTELIRSTVO V TERMAH DOLENJSKE TOPOLICE
Authors:	ID Bukovec, Renata (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	VS_Bukovec_Renata_2012.pdf (715,55 KB) MD5: 0F7586B106C36B9FED3DBF97CFE17238 PID: 20.500.12556/dkum/2dffa118-f7c5-4f4f-9aba-05129cdd5b28
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Turizem je danes panoga, ki v vseh državah pridobiva pomen. Glede na to, da je danes svet bolj odprt in nam je vse lažje dostopno, pogosto za svoje turistične destinacije izbiramo različne kraje in mesta po vsem svetu. Turisti niso več zadovoljni z minimalno pozornostjo in zahtevajo čedalje več, zato se morajo v panogi turizma temu prilagajati. Predvsem je pomembno, da na turista naredimo vtis, ga zadovoljimo po njegovih pričakovanjih ter uspemo doseči to, da se še vrne. Vse to je danes tudi izziv za vse, ki se ukvarjajo s turizmom. Glede na to, da je panoga turizma, predvsem samo hotelirstvo, postalo zelo globalno in konkurenčno, je bilo nujno, da se uvedejo neke smernice in priporočila računovodskega poročanja, da se hotelirska podjetja lahko med sabo primerjajo. V ta namen se je začel uveljavljati enotni sistem računovodskega poročanja v hotelirstvu, tako imenovani USALI. Standard prinaša določene prednosti, predvsem pa tudi prilagoditve pri tistih, ki želijo tak standard sprejeti in ga vpeljati v svoje računovodstvo. Glavna prednost USALI je, da obravnava kot obračunsko enoto hotel. Poleg tega prikazuje podatke in izkaze poslovnih izidov po oddelkih, na ta način pa omogoča, da imamo dober pregled nad stroški in prihodki, ki jih povzročajo in prinašajo posamezni oddelki. Pri uvajanju USALI je pomembno tudi to, da moramo uvedbo USALI prilagoditi že obstoječim računovodskih standardom, ki veljajo v državi. Pri tem so potrebne določene prilagoditve. Predvsem je razlika pri evidentiranju prihodkov in odhodkov, pri členitvi kontnih načrtov, obliki in vsebini izkaza poslovnega izida in bilance stanja. Veliko teh razlik se pojavi zaradi tega, ker USALI kot temeljno obračunsko enoto upošteva hotel. Pri vsaki odločitvi za uvedbo nekih novosti - v tem primeru sprejetju odločitve, da pri računovodenju upoštevamo USALI - moramo pretehtati možnosti oz. stroške in koristi, ki jih prinaša sprememba. Tako mora biti korist večja od stroška.
Keywords:	USALI, Slovenski računovodski standardi, prihodki, odhodki, stroški, bilance stanja, izkaz poslovnega izida, primerjava USALI in SRS
Place of publishing:	Novo mesto
Publisher:	[R. Bukovec]
Year of publishing:	2012
PID:	20.500.12556/DKUM-22230
UDC:	657.3
COBISS.SI-ID:	11090972
NUK URN:	URN:SI:UM:DK:VLUI3JPY
Publication date in DKUM:	01.06.2012
Views:	2412
Downloads:	224
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	ACCOUNTING AND CHANGES IN THE INTRODUCTION OF INTERNATIONAL ACCOUNTING STANDARD FOR HOSPITALITY INDUSTRY IN TERME DOLENJSKE TOPLICE
Abstract:	Tourism as an economic activity is becoming more and more important worldwide. Due to the fact that the world has become more open and that consequently everything is virtually at your finger tips, we frequently choose for our tourist destinations different places and cities all around the world. Tourists themselves are not satisfied solely with the minimal attention given to them, they demand more and more, and herein lies the reason why the tourist industry has to adapt to this fact. It is of supreme importance to make a good impression on a tourist, to satisfy all of his expectations and, ultimately, to succeed in making him return the next year. All of the stated thus represent a challenge for everyone involved in the tourist business. Regarding the fact that the tourist industry, and especially the hotel business, has become very globalized and competitive, it has become necessary to introduce certain directions and recommendations in connection with accounting reports, so that hotel companies and hotel chains can compare themselves with each other. For that purpose, a unified system of accounting has been introduced, the so-called USALI. The standard has certain advantages, and especially certain accommodations for those who wish to accept such a standard and introduce it in their accounting practices. The main advantage of USALI is that it regards the hotel as an accounting unit and that it shows the data and business result reports divided into sections, thus enabling a good overview of costs and profits, incurred by separate units / sections. When introducing the USALI standard, it is also important to adapt it to the already existing accounting standards valid in a state, which may demand certain modifications. The main difference exists when recording the revenue and expenses, when defining the conto-type accounts, in the form and content of the business result report and balance sheet. A lot of these differences appear due to USALI taking into account the hotel as a basic accounting unit. When trying to decide to use something new- in this case USALI-we must first reconsider the options, or expenses and benefits, which the change might cause. In the end, the benefits must outweigh the costs.
Keywords:	USALI, Slovene Accounting Standards, revenues, expenses, costs, balance sheet, the business result report, comparison between USALI and SAS (Slovenian Accounting Standards- SRS in original)

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