RAČUNOVODSKE INFORMACIJE ZA OBVLADOVANJE STROŠKOV V OSNOVNIH ŠOLAH

Antolič, Janja

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Title:	RAČUNOVODSKE INFORMACIJE ZA OBVLADOVANJE STROŠKOV V OSNOVNIH ŠOLAH
Authors:	ID Antolič, Janja (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Antolic_Janja_2015.pdf (1,13 MB) MD5: E475767C82227F5BF7D4B725A9732028
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Računovodske informacije za obvladovanje stroškov tudi v osnovnih šolah zaradi krčenja proračunskih sredstev, ki je posledica zaostrovanja gospodarskih razmer, vedno bolj pridobivajo na pomenu. V magistrskem delu smo na začetku analize predstavili strukturo stroškov v treh po velikosti podobnih osnovnih šolah in njihovo gibanje v letih 2011, 2012 ter 2013. Ugotovili smo, da daleč največji delež stroškov zavzemajo stroški dela. Nato smo opravili analizo odmikov med dejanskimi in načrtovanimi stroški, ki smo jih uporabili kot kriterij za presojanje uspešnosti obvladovanja stroškov. Ugotovili smo, da lahko odmike med dejanskim in načrtovanim uporabimo kot sodilo, pod pogojem, da imamo dodatne informacije o upravičenosti nastanka stroškov. Na koncu raziskave pa smo predstavili ABC metodo in jo uporabili na primeru osnovne šole X. Ugotovili smo, da ta metoda pripomore k izboljšanju računovodskih informacij v osnovnih šolah, saj ponuja veliko podrobnejše informacije od klasičnih metod.
Keywords:	osnovna šola, obvladovanje stroškov, računovodske informacije, metoda ABC
Place of publishing:	Maribor
Publisher:	[J. Antolič]
Year of publishing:	2015
PID:	20.500.12556/DKUM-55297
UDC:	657.4
COBISS.SI-ID:	12194332
NUK URN:	URN:SI:UM:DK:0RBMR78I
Publication date in DKUM:	13.01.2016
Views:	1692
Downloads:	268
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	ACCOUNTING INFORMATION FOR COST CONTROL IN PRIMARY SCHOOLS
Abstract:	Accounting information for cost containment is gaining importance in elementary schools due to budget cuts and a difficult economic situation. In the beginning of the thesis we presented the analysis of cost structures in three different, although similar in size, elementary schools and their development in the years 2011, 2012 and 2013. We established that by far the largest share of costs comes from labor costs. Then we conducted an analysis of variances between actual and planned costs which were used as a criterion for the establishment of the effectiveness of cost management. We found that deviations between the actual and the planned can be used a criterion if we have additional information about the eligibility of costs. At the end of the study we presented the ABC method and applied in the case of elementary schools X. We found that the ABC method helps to improve accounting information in primary schools as it provides much more detailed information compared to conventional methods.
Keywords:	elementary school, cost management, accounting information, ABC method

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