Stroški dela pri polni zaposlitvi in zaposlitvi s krajšim delovnim časom

Petrič, Gabi

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Stroški dela pri polni zaposlitvi in zaposlitvi s krajšim delovnim časom
Authors:	ID Petrič, Gabi (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	VS_Petric_Gabi_2025.pdf (2,24 MB) MD5: 23C717B8933E6EB6D2ACA0DF7A859C06
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Stroški dela so kompleksna tematika, kajti sestavljeni so iz različnih sestavin, katere je treba pri njihovem obračunavanju in knjigovodenju stroškov dela dobro poznati. V podjetjih je lahko več zaposlenih, ki z delodajalci sklenejo pogodbo o zaposlitvi s krajšim delovnim časom, saj jim to omogoča več prostega časa, lažje družinsko oz. osebno življenje, preprečevanje izgorelosti in podobno. Posledično obravnava stroškov dela pri zaposlitvi s krajšim delovnim časom ni vedno enaka kot pri zaposlenih s polnim delovnim časom, zato smo v diplomskem delu nazorno predstavili razlike med obema oblikama zaposlitve pri stroških dela. Namen diplomskega dela je bil raziskati strukturo in razlike v stroških dela, ki nastajajo pri polni zaposlitvi in zaposlitvi s krajšim delovnim časom. Z raziskavo smo ugotavljali, do katerih razlik pride pri obračunu stroškov dela za delodajalca glede na posamezno obliko zaposlitve, pri čemer smo prišli do ugotovitve, da pri knjiženju stroškov dela glede na obliko zaposlitve ne prihaja do razlik, pozorni pa moramo biti pri njihovem izračunu oziroma obračunu. Za zagotovitev celostnega razumevanja obravnavane tematike smo v diplomskem delu prikazali tudi zglede knjigovodenja stroškov dela za obe obliki zaposlitve. V raziskavi smo opredelili in predstavili polno zaposlitev in zaposlitev s krajšim delovnim časom. V diplomskem delu smo analizirali posamezne sestavine stroškov dela glede na obliko zaposlitve, kot so osnovna plača, dodatki k osnovni plači, prispevki delodajalcev in delojemalcev, nadomestila plače, povračila stroškov dela za prehrano in prevoz ter povračila stroškov dela za službena potovanja. Obravnavali smo tudi praviloma enkratne stroške dela za zaposlenega, kot so regres, odpravnine, jubilejne nagrade, bonuse in nagrade ter stroške usposabljanja in izobraževanja zaposlenih. V raziskavi smo obravnavali tudi rezervacije in poročanje v zvezi s stroški dela. Teoretični del smo nato nadgradili še s praktičnimi zgledi obračunavanja in knjigovodenja stroškov dela z namenom doseganja boljšega razumevanja vpliva različnih oblik zaposlitve na računovodsko obravnavo stroškov dela. Glede na zastavljene hipoteze smo ugotovili, da se stroški dela pri zaposlitvi s krajšim delovnim časom v večini primerov linearno zmanjšujejo v sorazmerju z obsegom dela, vendar obstajajo izjeme – predvsem pri povračilih stroškov dela, kjer načelo sorazmernosti ne velja. Delodajalci morajo zato pri odločanju o obliki zaposlitve upoštevati tako računovodske kot tudi pravne vidike stroškov dela, saj ta odločitev ne vpliva samo na višino stroškov, temveč vpliva tudi na širšo finančno sliko podjetja, njegovo kadrovsko politiko in strateško upravljanje s stroški.
Keywords:	Stroški dela, polna zaposlitev, zaposlitev s krajšim delovnim časom, dodatki k osnovni plači, letni regres, odpravnine, rezervacije.
Place of publishing:	Maribor
Publisher:	G. Petrič
Year of publishing:	2025
PID:	20.500.12556/DKUM-93188
UDC:	331.2:657.47
COBISS.SI-ID:	241732355
Publication date in DKUM:	08.07.2025
Views:	192
Downloads:	99
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

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:	11.06.2025

Secondary language

Language:	English
Title:	Full-Time and part-time labour costs
Abstract:	Labour costs are a complex topic, as they consist of various components that must be well understood in order to calculate and record them accurately. Entities may have several employees who are under part-time employment contracts with their employers, as this allows them more leisure time, an easier family or personal life, prevention of burnout, etc. As a result, the treatment of labour costs in part-time employment is not always the same as that of labour costs in full-time employment, which is why we have clearly presented the differences between the two types of employment in labour costs in our bachelor's degree thesis. The purpose of our thesis was to investigate the structure and differences in labour costs that arise in full-time employment and part-time employment. Through the research, we determined what differences occur in labour costs accounting for the employer depending on the individual type of employment, and we came to the conclusion that there are no differences in the accounting of labour costs depending on the type of employment, but we must be careful when calculating and recording them. To ensure a comprehensive understanding of the topic at hand, we also presented examples of labour cost accounting for both types of employment in our thesis. In our research, we presented full-time and part-time employment. In our thesis, we analyzed individual components of labour costs according to the type of employment, such as basic salary, supplements to the basic salary, employer and employee contributions (i.e. taxes), salary compensation, reimbursement of labour costs for food and transportation, and reimbursement of labour costs for business trips. We also examined generally one-time labour costs for an employee, such as annual vacation supplement, severance payments, jubilee payments, bonuses and rewards, and employee training and education costs. The research also examined provisions and reporting related to labour costs. The theoretical part was then upgraded with examples of calculating labour costs and their accounting to better understand the impact of different types of employment on the accounting treatment of labour costs. According to the hypotheses set in our thesis, labour costs in part-time employment, in most cases, decrease linearly in proportion to the work duration. Still, there are exceptions - especially in the case of reimbursement of labour costs, where the principle of proportionality does not apply. Employers must, therefore, consider both the accounting and legal aspects of labour costs when deciding on the type of employment, as this decision not only affects the volume of costs but also affects the broader financial position of an entity, its human resources policy and strategic cost management.
Keywords:	Labour costs, full-time employment, part-time employment, basic salary supplements, annual vacation supplement, severance payments, provisions.

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back