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Title:ANALIZA RAČUNOVODSKIH IZKAZOV DVEH ZAVODOV UKC MARIBOR IN UKC LJUBLJANA
Authors:ID Trunk, Martina (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf VS_Trunk_Martina_2015.pdf (5,39 MB)
MD5: DC8D836376732363641EB01735DE88F0
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Na začetku diplomskega seminarja sem na splošno predstavila javne zavode, ustanovitev njihovo dejavnost in financiranje, posebnosti na področju računovodenja in računovodske izkaze, ki jih zavod sestavlja. V diplomskem seminarju sem proučevala uspešnost in učinkovitost dveh slovenskih bolnišnic, to sta UKC Ljubljana in UKC Maribor. Na podlagi bilance stanja, izkaza prihodkov in odhodkov določenih uporabnikov in izkaza prihodkov in odhodkov po načelu denarnega toka sem izpeljala analizo ter presodila, kateri izmed njiju je uspešnejši. S pomočjo podatkov iz računovodskih izkazov sem lahko uspešnost in učinkovitost javnih zavodov presodila na podlagi računovodskih kazalnikov, ki so omogočili podrobnejšo analizo poslovanja. V diplomskem seminarju so bili uporabljeni podatki iz letnih poslovnih poročil obeh zavodov za obdobje 2011, 2012, 2013 in 2014.
Keywords:Javni zavod, bilanca stanja, izkaz poslovnega izida, računovodski kazalniki.
Place of publishing:Zamušani
Publisher:[M. Trunk]
Year of publishing:2015
PID:20.500.12556/DKUM-53856 New window
UDC:657
COBISS.SI-ID:12102172 New window
NUK URN:URN:SI:UM:DK:TCQVNBI2
Publication date in DKUM:27.10.2015
Views:3372
Downloads:348
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ANALYSIS FINANCIAL STATEMENTS OF THE TWO INSTITUTIONS UKC MARIBOR AND UKC LJUBLJANA
Abstract:At the beginning of my diploma seminar I have introduced general characteristics of public institutions, their work flow and their financing, special accounting characteristics and financial statements, that are made by public institutions. In my diploma seminar I have been studying the success and efficiency of two Slovenian hospitals UKC Ljubljana and UKC Maribor. I have made the analysis of balance sheet, profit and loss of these institutions, the analysis of their cash-flows and based on results made an assessment, which of two is more successful. Based on data from the financial statements, I was able to assess the efficiency with the accounting indicators, for a deeper more profound business analysis. In a bachelor seminar the financial statements of both institutions for years 2011, 2012, 2013 and 2014 have been used.
Keywords:Public institutions, balance sheet, financial statements, accounting indicators.


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