Kmetijstvo z ekonomskega vidika in kmetija kot pravno-organizacijska oblika

Krabonja, Tinkara Iza

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Title:	Kmetijstvo z ekonomskega vidika in kmetija kot pravno-organizacijska oblika
Authors:	ID Krabonja, Tinkara Iza (Author) ID Podgorelec, Peter (Mentor) More about this mentor... ID Kolar, Iztok (Comentor)
Files:	MAG_Krabonja_Tinkara_Iza_2023.pdf (1,59 MB) MD5: DF38AC6822244BF43ADEFE160CA96EFF
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V magistrskem delu obravnavamo temo kmetijstva v Sloveniji, in sicer iz ekonomskega vidika, in kmetijsko gospodarstvo kot pravno-organizacijsko obliko. Problem slovenskega kmetijstva je njegova nekonkurenčnost in posledično propadanje ter zapuščanje kmetij in nezanimanje za kmetijstvo med mladimi. Prav tako pa neobravnavanje kmetijskih gospodarstev kot neke vrste podjetja. V pisnem delu smo predstavili, kaj vse je potrebno za delovanje kmetijskega gospodarstva, za knjigovodenje, razpored dela, spekter davkov, poročanje, probleme in omejitve, subvencije idr. Dobljeni rezultati pisnega dela razkrivajo, da kmetje ne poznajo lastnih cen svojih pridelkov, da sta statusa samostojnega podjetnika in kmeta dokaj podobna in tudi oba zelo omejena z vidika delovanja in možnosti investicij ter širitve poslovanja in da je neglede na izbrani način knjigovodenja, enostaven ali dvostaven, od kmetijskih gospodarstev zahtevano enako poročanje. Sklepi pisnega dela so, da je kmetije potrebno obravnavati kot podjetja, potrebno je tudi dodatno poznavanje računovodskega vidika kmetovanja, delovanja kmetijskega gospodarstva za boljše razumevanje uspešnosti poslovanja in ekonomičnosti.
Keywords:	Osnovna kmetijska in osnovna gozdarska dejavnost, kmetijsko gospodarstvo, knjigovodenje, lastna cena, poročanje
Place of publishing:	Maribor
Publisher:	T. I. Krabonja
Year of publishing:	2023
PID:	20.500.12556/DKUM-85671
UDC:	338.43
COBISS.SI-ID:	170014467
Publication date in DKUM:	26.10.2023
Views:	596
Downloads:	106
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	06.09.2023

Secondary language

Language:	English
Title:	Agriculture from the economic point of view and agriculture as a legal and organizational form
Abstract:	In the master's thesis, we discuss the topic of agriculture in Slovenia from an economic point of view, and consider the agricultural economy as a legal-organizational form. The problem of Slovenian agriculture is its lack of competitiveness and the consequent decline and abandonment of farms and lack of interest in agriculture among young people. Neither is treating farms as a kind of business. In the written part, we presented what is necessary for the operation of the agricultural economy, bookkeeping, work schedule, spectrum of taxes, reporting, problems and limitations, subsidies, etc. The results obtained from the written work are that farmers do not know their own prices of their crops, that the status of sole proprietor and farmer are quite similar and both are very limited in terms of operation and the possibility of investments and business expansion, and that regardless of the chosen method of bookkeeping, simple or double , the same reporting is required from agricultural holdings. The conclusions of the written work are that it is necessary to treat farms as businesses, and additional knowledge of the accounting aspect of farming and the functioning of the agricultural economy is also necessary for a better understanding of business success and economics.
Keywords:	Basic agricultural and basic forestry activity, agricultural economy, bookkeeping, own price, reporting.

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