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Title:POSEBNOSTI RAČUNOVODENJA STROŠKOV ZA POTREBE OPRAVLJANJA DEJAVNOSTI UPRAVLJANJA NEPREMIČNIN NA PRIMERU PODJETJA
Authors:ID Lovenjak, Ksenija (Author)
ID Horvat, Robert (Mentor) More about this mentor... New window
Files:.pdf VS_Lovenjak_Ksenija_2015.pdf (780,53 KB)
MD5: 214946994F4899414AA2CB50E853C7BA
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomski nalogi smo predstavili zakonske in druge pravne okvirje, ki so povezani z opravljanjem dejavnosti upravljanja nepremičnin v Republiki Sloveniji, ki jo opravlja upravnik nepremičnin. Upravnik skrbi za skupne dele in naprave, kakor tudi za celoten objekt, ki ga ima v upravljanju, hkrati pa tekoče spremlja obratovanje objekta in preudarno gospodari z njim. V sklopu svojih rednih tehničnih in organizacijskih opravil opravlja tudi finančno-računovodska opravila. V diplomski nalogi smo raziskali in proučili posebnosti računovodenja stroškov za potrebe opravljanja dejavnosti upravljanja nepremičnin na primeru podjetja ''X'', ki se ukvarja z upravljanjem nepremičnin. Izbrani upravnik tako predstavlja izhodišče raziskovanja in skozi njegovo računovodenje smo podrobneje predstavili računovodenje obratovalnih in investicijskih stroškov, računovodenje sredstev rezervnega sklada ter računovodenje lastnih stroškov podjetja. Ta osnovna področja računovodenja stroškov morajo biti ustrezno organizirana, da lahko upravniku dajejo prave in pravočasne informacije, ki jih posreduje naprej za potrebe nadaljnjega odločanja obstoječih lastnikov, potencialnih kupcev ali investitorjev. Tako smo na praktičnem primeru izbranega upravnika proučili učinkovitost in uspešnost takšnega organiziranja ter izvajanja računovodenja stroškov in ugotovili, da so obstoječi postopki in metode primerni glede na obseg objektov, ki jih ima izbrani upravnik v upravljanju.
Keywords:upravnik, upravljanje nepremičnin, računovodenje stroškov, obratovalni stroški, rezervni sklad
Place of publishing:Maribor
Publisher:[K. Lovenjak]
Year of publishing:2015
PID:20.500.12556/DKUM-47423 New window
UDC:332.8
COBISS.SI-ID:12042524 New window
NUK URN:URN:SI:UM:DK:8H4DT1NC
Publication date in DKUM:05.08.2015
Views:1886
Downloads:274
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:SPECIFICS OF COST ACCOUNTING FOR THE REQUIREMENTS OF REAL ESTATE MANAGEMENT IN THE CASE OF COMPANY
Abstract:The following thesis presents the regulatory and other legal frameworks related to real estate management activities conducted by a real estate manager in the Republic of Slovenia. A manager is responsible for the common facilities as well as the entire building. At the same time, a manager monitors the operation of the building and is responsible for its sound management. Financial and accounting tasks are also part of the manager's regular technical and organizational tasks. Using the real estate management company ''X'' as an example, the thesis researches and examines the particularities of cost accounting required for the performance of real estate management activities. The company served a starting point for the research, whereby its accounting activities were used to present in greater detail the accounting of operating and investment costs, accounting of reserve fund resources and of the company’s own costs. These basic cost accounting areas demand proper organization in order for the manager to obtain accurate and timely information, which are communicated to existing owners, potential buyers or investors to facilitate decision-making. Using the company as a practical example, we reviewed the efficiency and effectiveness of the organization and performance of cost accounting, and have determined that existing procedures and methods are suitable considering the number of buildings managed by the company.
Keywords:manager, real estate management, cost accounting, operating costs, reserve fund


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