20.500.12556/RUL-149466 Uporaba stroškovnega računovodstva v zdravstvenih domovih Republike Slovenije diplomsko delo Application of cost accounting in health centers in the Republic of Slovenia Diplomsko delo je nastalo z namenom predstavitve uporabe stroškovnega računovodstva v zdravstvenih domovih Republike Slovenije in ugotovitve, kako stroškovno računovodstvo pripomore k poslovanju zavoda. Zdravstveni domovi so uvrščeni v primarno raven javnega zdravstva, kjer se izvajajo storitve, ki privedejo do nastajanja stroškov, te pa nato računovodsko-finančne službe razdelijo ter analizirajo z namenom uspešnejšega opravljanja dolžnosti in poslovanja zdravstvenih domov. V teoretičnem delu so s pomočjo strokovne literature predstavljeni zdravstveni domovi, računovodstvo, stroškovno računovodstvo in stroški. V empiričnem delu pa je s pomočjo anketnega vprašalnika opravljena raziskava o uporabi stroškovnega računovodstva v zdravstvenih domovih Republike Slovenije. Ugotovljeno je bilo, da se izvajajo dejavnosti stroškovnega računovodstva, ki so organizirane kot del računovodsko-finančne službe. Informacije, pridobljene iz stroškovnega računovodstva, so pretežno pomembne pri upravljanju in odločanju vodstva zavoda. Na podlagi teh informacij se izračunavajo lastne cene za opravljene storitve, ki pa se primerjajo s cenami storitev, financiranimi iz javnih sredstev. Stroški so vodeni večinoma po ambulanti. Na njihovi podlagi se večkrat letno sestavljajo tudi računovodska poročila. Večinoma so to obračunska računovodska poročila. Rezultati raziskave omogočajo vpogled v stanje uporabe stroškovnega računovodstva v zdravstvenih domovih v Republiki Sloveniji, ki utegne koristiti tako zdravstvenim domovom kot tudi financerjem in drugim odločevalcem v državi. Večji odziv na anketo in morebitna dodatna vprašanja, vezana na uporabo stroškovnega računovodstva, bi omogočili bolj poglobljeno analizo in kakovostnejše zaključke. The thesis was created with the aim of presenting the use of cost accounting in health centers of the Republic of Slovenia and determining how cost accounting contributes to the institutionᶦs operations. Health centers are classified in the primry level of public health care, where services are provided that lead to the creation of costs, which are divied and analyzed by the accounting - financial services in order to more successfully perform the duties and business of health centers. In the first theoretical part, health centers, accounting, cost accounting and costs are presented with the help of professional literature. In the empirical part a survey on the use of cost accounting in health centers in the Republic of Slovenia was conducted using a questionnaire. It was established that performed activities of cost accounting are organized as part of the accounting – financial services. Information obtained form cost accounting are mainly important in management and decision-making for the institutionᶦs management. On the basis of this information, own prices fort he services provided are calculated, which are also compared with the prices of services financed from public funds. Costs are manadged mostly by the ambulance. Based on them, accounting reports are compiled several times per year, mostly billing accounting reports. The results of the research provide an insight into the state of use of cost accounting in health centers in the Republic of Slovenia, which may benefit both health centers as well as financiers and other decision-makers in the country. A greater response to the survey and possible additional questions related to the use of cost accounting would enable a more intensive analysis and better quality conclusions. stroškovno računovodstvo računovodstvo zdravstveni domovi stroški računovodsko-finančna služba cost accounting accounting health centers costs accounting - financial services true false false [N. Šunjerga] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2023-09-07 10:40:01 2023-09-07 10:40:04 2023-09-11 10:59:42 0000-00-00 00:00:00 2023 0 Ljubljana 0 Ljubljana IX, 42 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.4:614.2(497.4)(043.2) 18307 163962883 Sunjerga_Nina_-_UPORABA_STROSKOVNEGA_RACUNOVODSTVA_V_ZDRAVSTVENIH_DOMOVIH_REPUBLIKE_SLOVENIJE.pdf Sunjerga_Nina_-_UPORABA_STROSKOVNEGA_RACUNOVODSTVA_V_ZDRAVSTVENIH_DOMOVIH_REPUBLIKE_SLOVENIJE.pdf 1 3E7FB6BD5995E78FE5759C44437DE449 42ba8eed76ff947df3b393c992e4aedaa3cd99b38e09706f6c44c75fd34f9caf 2398e857-4d5a-11ee-9934-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=173937 Fakulteta za upravo 0 0 0