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Title:PROBLEMATIKA USTREZNIH INFORMACIJSKIH PODLAG ZA KAKOVOST FINANČNIH ODLOČITEV NA PRIMERU BOLNIŠNICE X
Authors:ID Borovšek, Petra (Author)
ID Bobek, Samo (Mentor) More about this mentor... New window
Files:.pdf VS_Borovsek_Petra_2016.pdf (2,11 MB)
MD5: 5A2642DA47EFF29C6EABDC04BD6123BF
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Živimo v času, v katerem smo priča neprestanim hitrim spremembam v okolju in gospodarstvu. Informacijski sistem je dejavnik povezovanja in najpomembnejše orodje za zaznavo sprememb v okolju podjetja, na katero se je potrebno odzvati. Posodabljanje informacijskega sistema pomembno vpliva na zmanjševanje stroškov in na povečevanje prihodkov. V bolnišnicah se v današnjem času vse pogosteje opozarja na racionalno rabo razpoložljivih virov, saj ti viri postajajo vedno dražji. Finančni viri, ki se v bolnišnici pridobivajo iz javnih sredstev, ne zadoščajo za pokrivanje vseh izdatkov. Zaradi tega se morajo ti viri porabljati učinkovito in kar se da racionalno. Osnova za to so pravočasne in ustrezne informacije. Pomemben del informacij so finančno-računovodske informacije, ki so potrebne za odločanje na vseh ravneh poslovanja. Računovodstvo javnih zavodov je specifično in se razlikuje od računovodstva drugih pravnih oseb, ki prav tako vodijo knjige po Zakonu o računovodstvu in od računovodstva gospodarskih družb. Poslovne knjige in računovodska poročila javnih zavodov morajo odražati jasno sliko poslovanja s sredstvi javnih financ in z drugimi sredstvi za opravljanje javne službe ter posebej s sredstvi, pridobljenimi s prodajo blaga in storitev na trgu. V prvem delu diplomske naloge sem predstavila javni zavod in opredelila posebnosti finančno-računovodskega sistema javnega zavoda. V drugem poglavju diplomske naloge sem se osredotočila na ustanovitev, upravljanje in vodenje ter financiranje javnega zavoda. V tretjem poglavju sem predstavila teoretska izhodišča za informacijske podlage financ in računovodstva, opisala sem posebnosti finančno-računovodskih poročil, posebnosti ugotavljanja in obravnavanja poslovnega izida, obravnavo stroškov po dejavnostih in glavne značilnosti notranjega ter zunanjega nadzora javnega zavoda. V četrtem poglavju diplomske naloge sem opredelila vlogo in pomen finančno-računovodskega informacijskega sistema ter podala analizo obstoječega finančno-računovodskega informacijskega sistema bolnišnice X. Opisala sem aplikacije, ki jih informacijski sistem nudi, njihove pomanjkljivosti in nevarnosti ter prednosti in priložnosti za nadaljnji razvoj informacijskega sistema. Ob koncu diplomske naloge sem na podlagi analiz obstoječega informacijskega sistema podala še predloge za dograditev le-tega na konkretnem področju spremljanja in upravljanja plačilne sposobnosti. Z diplomsko nalogo želim s konkretnimi ugotovitvami in predlogi prispevati k dograjevanju finančno-računovodskega informacijskega sistema s poudarkom na pridobivanju in oblikovanju poročil za potrebe notranjih ter zunanjih uporabnikov bolnišnice X. To bo prispevalo k pripravi kvalitetnejših podlag za odločitvene procese.
Keywords:Javni zavod, bolnišnica, informacijski sistem, računovodstvo, informacije, likvidnost, upravljanje plačilne sposobnosti.
Place of publishing:Gaberke
Publisher:[P. Borovšek]
Year of publishing:2016
PID:20.500.12556/DKUM-55679 New window
UDC:004
COBISS.SI-ID:12250908 New window
NUK URN:URN:SI:UM:DK:EIKR1MZE
Publication date in DKUM:31.03.2016
Views:1442
Downloads:119
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ISSUES RELATED TO ADEQUATE INFORMATION BASIS FOR THE QUALITY OF FINANCIAL DECISIONS: A CASE OF HOSPITAL X
Abstract:We are living in a time in which we are facing the continuing and rapid changes in the environment and the economy. The information system is a factor of integration and the most important tool for detecting changes in the business environment, on which economic subjects have to respond. Updating of information system makes a significant impact on reducing costs and increasing revenues. Hospitals are nowadays facing the increasing need to the rational use of available resources, because these resources are becoming more and more expensive. The financial resources that the hospital is obtaining from public funds are not sufficient to cover all of their expenses, so hospitals should spend this resources effectively and as rational as possible. The basis for this is timely and relevant information. An important part of the information is financial and accounting information required for decision-making at all levels of business. Accounting of public institutions is specific and differs from the accounting in other legal entities, which are also managing accounting according to the law. Business books and financial reports of public institutions must reflect a clear picture of management with public funds and other resources. Particularly with the means acquired through the sale of goods and services on the market. In the first part of my thesis I presented a public institution and the specificities of the financial and accounting system of the public institution. In the second chapter of the thesis I’ve focused on the establishment, administration, management, and financing of the public institution. In the third chapter, I’ve presented a theoretical view of an information base for finance and accounting, described the specifics of financial and accounting reports, specific of registration and treatment of loss, costs treatment per activities and main characteristics of internal and external control of the public institution. In the fourth chapter of the thesis I’ve defined the role and importance of financial and accounting information system. I’ve also presented an analysis of the existing financial and accounting information system in the hospital x. I’ve described the applications provided by the information system, their weaknesses and threats, strengths and opportunities as basis for further development of the information system. At the end of the thesis, I’ve made proposals for upgrading it for the specific need for monitoring and management of solvency. I’ve done this on the basis of an analysis of existing information system. In my thesis I want to present concrete findings and proposals which will contribute to the upgrading of financial and accounting information system, with a focus on the acquisition and creation of reports for internal and external users of hospital X. This will contribute to the preparation of higher quality bases for decision processes.
Keywords:Public institution, hospital information system, accounting, information, liquidity, solvency management.


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