Analiza kazalnikov proračunske porabe Ministrstva za finance – primerjava s Hrvaško : magistrsko delo

Senica, Tajda (author), Klun, Maja (mentor)

Številne države po svetu se borijo z različnimi krizami na gospodarskem področju. Da bi naredili korak v pravo smer, se je veliko držav začelo posluževati k rezultatom usmerjenemu proračunu. Omenjeni proračun nam daje strukturo in organiziranost, ki je v prejšnjih letih nismo imeli. Začelo se ga je posluževati veliko držav po vsem svetu, vendar so se sprejemanja le-tega lotile na različne načine. V okviru analize sta bili v primerjavo vzeti dve državi, to sta Slovenija in Hrvaška. Opravljena je bila analiza Ministrstva za finance tako za Slovenijo kot Hrvaško, podrobneje analiza doseganja kazalnikov in ciljev znotraj Ministrstva za finance. V magistrskem delu se je poskušalo ugotoviti, katera država je učinkovitejša in uspešnejša pri doseganju zastavljenih ciljev in kazalnikov znotraj Ministrstva za finance. Ugotovljeno je bilo, da Hrvaška ne uporablja kazalnikov ampak programe, zato je bilo potrebno spremeniti pristop. Kazalniki za Slovenijo so bili analizirani po metodi »Cream«, medtem ko so bili za Hrvaško predlagani kazalniki, ki bi jih lahko uporabila v prihodnje in s tem izboljšala delovanje k rezultatom usmerjenega proračuna. V okviru analize je bilo ugotovljeno, da ne drži hipoteza, da je Republika Slovenija v letu 2018 dosegla manj zastavljenih ciljev kot Republika Hrvaška. Prav tako sta bili ovrženi naslednji dve hipotezi, ki pravita, da je imela Republika Hrvaška v letu 2018 bolj strukturirane in natančno določene cilje in kazalnike, in da je Republika Hrvaška leta 2018 namenila relativno več proračunskega denarja Ministrstvu za finance kot Slovenija.

• Language: Slovenian
• Keywords: K rezultatom usmerjen proračun, cilji, kazalniki, Republika Slovenija, Republika Hrvaška.
• Work type: Master's thesis/paper
• Typology: 2.09 - Master's Thesis
• Organization: FU - Faculty of Administration
• Place of publishing: Ljubljana
• Publisher: [T. Senica]
• Year: 2021
• Number of pages: XII, 105 str.
• PID: 20.500.12556/RUL-126086
• UDC: 336.14(497.4):(497.5)
• COBISS.SI-ID: 59270915
• Publication date in RUL: 12.04.2021

Secondary language

• Language: English
• Title: Analysis of Ministry of Finance budget expenditure indicators – comparison with Croatia

Abstract

Many countries around the world are struggling with various economic crises. To take a step in the right direction, many countries have begun to use a results-oriented budget. The mentioned budget gives us a structure and organization that we did not have in previous years. It has been used by many countries around the world, but it has been adopted in various ways. As part of the analysis, two countries were taken for comparison, namely Slovenia and Croatia. An analysis of the Ministry of Finance for both Slovenia and Croatia was performed, as well as a detailed analysis of the achievement of indicators and goals within the Ministry of Finance. The master's thesis tries to determine which country is more efficient and successful in achieving the set goals and indicators within the Ministry of Finance. It was found that Croatia does not use indicators but programs, so it was necessary to change the approach. The indicators for Slovenia were analyzed according to the "Cream" method, while the indicators for Croatia were proposed that could be used in the future and thus improve the performance of the results-oriented budget. Within the analysis, it was established that the hypothesis that the Republic of Slovenia achieved less set goals in 2018 than the Republic of Croatia is not true. Also, the following two hypotheses were rejected, which say that the Republic of Croatia had more structured and well-defined goals and indicators in 2018, and that the Republic of Croatia allocated relatively more budget money to the Ministry of Finance in 2018 than Slovenia.

• Keywords: Results - oriented budget, goals, indicators, Ministry of Finance, Republic of Slovenia, Republic of Croatia