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Title:
Posebnosti letnega računovodskega poročanja v javnih zavodih z izobraževalno dejavnostjo na primeru univerze x
Authors:
ID
Drofenik, Petra
(
Author
)
ID
Kolar, Iztok
(
Mentor
)
More about this mentor...
Files:
UN_Drofenik_Petra_2022.pdf
(973,50 KB)
MD5: CFEA9DC9E8DFD93D342E985A489065BB
Language:
Slovenian
Work type:
Bachelor thesis/paper
Typology:
2.11 - Undergraduate Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
Javni zavod je oseba javnega prava in je ustanovljen za potrebe opravljanja javnih služb. V diplomskem delu sem opredelila javni sektor in javni zavod. O slednjem sem podrobneje proučila ustanavljanje, upravljanje, vodenje in financiranje. Posebnost javnih zavodov od gospodarskih družb je to, da se financirajo tako iz javnega proračuna kot iz tržne dejavnosti. Zaradi tega nastajajo posebnosti pri sestavljanju letnih poročil javnih zavodov. Diplomsko delo izpostavlja posebnosti pri sestavljanju letnih poročil v javnih zavodih v primerjavi z gospodarskimi družbami. Na primeru Univerze X sem analizirala te posebnosti.
Keywords:
javni zavod
,
javni sektor
,
univerza
,
letno poročilo
Place of publishing:
[Maribor
Publisher:
P. Drofenik
Year of publishing:
2022
PID:
20.500.12556/DKUM-82627
UDC:
657.375.1
COBISS.SI-ID:
131669251
Publication date in DKUM:
30.11.2022
Views:
881
Downloads:
123
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:
27.08.2022
Secondary language
Language:
English
Title:
Peculiarities of annual financial reporting in public institutions with educational activity on the case of university x
Abstract:
A public institution is a person under public law and is established for the purpose of providing public services. In my thesis, I defined the public sector and public institution. About the latter, I studied in more detail how it is established, management, management and financing. The special feature of public institutes from commercial companies is that they are financed both from the public budget and from market activity. Due to this, peculiarities arise in the compilation of annual reports of public institutions. The thesis highlights the peculiarities of the compilation of annual reports in public institutions compared to commercial companies. I analyzed these peculiarities on the example of University X.
Keywords:
public institution
,
public sector
,
university
,
annual report
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