Merjenje učinkovitosti in uspešnosti davčnega organa po metodi benchmarking

Krautberger, Sanja

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Title:	Merjenje učinkovitosti in uspešnosti davčnega organa po metodi benchmarking
Authors:	ID Krautberger, Sanja (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	MAG_Krautberger_Sanja_2018.pdf (2,28 MB) MD5: AC3D6A341103B72D6AF097E1CD6145DF PID: 20.500.12556/dkum/41622570-7fab-4394-89fb-e6ee70bea5ca
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Trendi vzpostavljanja učinkovitosti in uspešnosti sistemov delovanja organizacij, so se v zadnjih desetletjih močno okrepili v številnih državah po svetu. Trendi so omogočili organizacijam da so s pomočjo orodja imenovanega benchmarking prišli do uspešnejše in učinkovitejše presoje. Orodje benchmarking se uporablja za več različnih namenov. Predvsem gre za orodje, ki omogoča merjenje, učenje in izboljšave. Za benchmarking je pomembno, kako načrtujemo, kako merimo učinkovitost in uspešnost ter vpeljava samega orodja v organizacijo. Benchmarking že kot sama beseda, je dokaj ne razširjen pojem v Sloveniji. Pri večini Slovenskih organizacij lahko zasledimo, da se benchmarking ne uporablja kot orodje čemur je namenjeno, temveč lahko že iz literature zasledimo, da je benchmarking le priložnostno orodje za primerjavo izdelkov, procesov, storitev, strategij, rezultatov, ipd. V Sloveniji se organizacije osredotočajo zgolj na to, kaj in kako narediti, da dosežejo vodilen in vodstveni položaj. Uporaba orodja benchmarking postaja vedno bolj pogosta. Večinoma jo lahko zasledimo v organizacijah na globalni ravni drugod po svetu. Skozi obdobja je razvidno, da njegova uporabnost prodira tudi v majhne države in v vse vrste organizacij. Za to smo lahko optimistični, da bo v prihodnje orodje imenovno benchmarking korenito prodrl na Slovenski trg in s tem pripomogel k uspešnejši in učinkovitejši državi. Magistrsko delo je sestavljeno iz dveh delov in sicer iz teoretičnega in empiričnega dela. V prvem delu se bomo s pomočjo literature, večinoma tuje, seznanili s pojmom benchmarking. V drugem delu pa bomo proučili orodje, ki ga bomo uporabili na dejanskem primeru, in sicer na davčnem organu Republike Slovenije.
Keywords:	benchmarking, davčni organ, orodje za merjenje, merjenje učinkovitost in uspešnosti, strategije, primerjave, učenje od najboljših praks, upravljanje učinkovitosti.
Place of publishing:	Maribor
Publisher:	[S. Krautberger]
Year of publishing:	2018
PID:	20.500.12556/DKUM-70338
UDC:	336.22
COBISS.SI-ID:	13233180
NUK URN:	URN:SI:UM:DK:S3XF2BBP
Publication date in DKUM:	20.12.2018
Views:	1629
Downloads:	196
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	03.05.2018

Secondary language

Language:	English
Title:	Performance management and tax authority effectiveness according to benchmarking method
Abstract:	Trends in establishing the effectiveness and efficiency of organizations' operating systems have intensified in recent decades in many countries around the world. Trends have enabled organizations with a benchmarking tool to come up to a more effective and efficient assessment. The benchmarking tool is used for many different purposes. Above all, it is a tool that enables measurement, learning and improvement. It is important for benchmarking how we plan, how we measure performance and the performance and the introduction of the tool itself into the organization. Benchmarking, as the very word itself, is not a widely used concept in Slovenia. For most of the Slovenian organizations, we can see that benchmarking is not used as a tool for its intended purpose, but it can be seen from the literature that benchmarking is only an informal tool for comparing products, processes, services, strategies, results, etc. In Slovenia, organizations focus solely on what, and how to do, to achieve leadership. Using benchmarking is becoming increasingly common. Mostly it can be found in organizations globally around the world. Throughout the periods it is evident that its usability penetrates even into small countries and in all types of organizations. For this, we can be optimistic that in the future the benchmarking tool will penetrate the Slovenian market professionally, thereby contributing to a more successful and efficient country. The master's thesis consists of two parts, namely theoretical and empirical work. In the first part, we will familiarize ourselves with the concept of benchmarking through literature, mostly foreign. In the second part, we will examine the tool that we will use on the actual case, namely at the tax authority of the Republic of Slovenia.
Keywords:	benchmarking, tax authority, measurement tool, measuring efficiency and effectiveness, strategies, comparisons, learning from best practices, performance management.

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