Vzpostavitev podatkovnega sistema za potrebe vrednotenja in obračunavanja amortizacije infrastrukture : magistrsko delo

Flis, Lara (author), Rakar, Albin (mentor)

Magistrsko delo obravnava vzpostavitev podatkovnega sistema za potrebe vrednotenja in obračunavanja amortizacije javne gospodarske infrastrukture za oskrbo s pitno vodo. Namen zbiranja sredstev za obnovo infrastrukturnega omrežja je zagotavljanje ohranjanja standarda oskrbe ter zagotavljanje funkcionalne sposobnosti infrastrukture. Predlog sistema za potrebe vrednotenja in obračunavanja amortizacije gospodarske javne infrastrukture je bil osnovan na podlagi povezave podatkov zbirnega katastra gospodarske javne infrastrukture ter obstoječih podatkov iz registra osnovnih sredstev. Ker je bilo tekom izdelave naloge ugotovljeno, da se ti podatki med seboj ne ujemajo, ter da podatki iz registra osnovnih sredstev ne izkazujejo realne vrednosti infrastrukture, oziroma da račun amortizacije na podlagi te osnove ne zagotavlja ustreznega zneska za zamenjavo dotrajanih osnovnih sredstev, je podan predlog, da se komunalna infrastruktura ovrednoti na osnovi podatkov iz zbirnega katastra gospodarske javne infrastrukture, za katere se predpostavlja, da so najbolj natančni in točni zbirni podatki o komunalni infrastrukturi. Predlog naloge je, da se na podlagi podatkov katastra in s pomočjo referenčnega cenika oceni novo nabavno vrednost infrastrukture. Realno ocenjena vrednost infrastrukture za oskrbo s pitno vodo omogoča zbiranje sredstev amortizacije v ustrezni višini ter določitev realne cene oskrbe s pitno vodo. To pa omogoča uresničevanje zahtev evropskih direktiv (Direktiva EU 2006/111 ES o preglednosti finančnih odnosov med državami članicami in javnimi podjetji ter o finančni preglednosti znotraj določenih podjetij, Direktiva 2000/60/ES o določitvi okvira za ukrepe Skupnosti na področju vodne politike) ter temeljnih okoljskih načel, načela plača povzročitelj obremenitve ter načela polnega kritja stroškov.

• Language: Slovenian
• Keywords: gradbeništvo, magistrska dela, oskrba s pitno vodo, kataster gospodarske javne infrastrukture, amortizacija infrastrukture, vzdrževanje infrastrukture, polno kritje stroškov
• Work type: Master's thesis
• Typology: 2.09 - Master's Thesis
• Organization: FGG - Faculty of Civil and Geodetic Engineering
• Place of publishing: Ljubljana
• Publisher: [L. Flis]
• Year: 2015
• Number of pages: XVII, 153 str., 3 pril.
• PID: 20.500.12556/RUL-32749
• UDC: 338.465:628.1(497.4)(043.3)
• COBISS.SI-ID: 6992737
• Publication date in RUL: 10.07.2015

Secondary language

• Language: English
• Title: Establishment a database structure to evaluation and amortization public infrastructure

Abstract

The present master's thesis deals with the establishment of a data system to be used for the assessment and calculation of depreciation of public service infrastructure for drinking water supply. The aim of collecting the funds for the restoration of the infrastructure network is to maintain the standard of supply and ensure the functional capacity of the infrastructure. The draft system to be used for the assessment and calculation of depreciation of public service infrastructure was designed by integrating the data from the cadastre of public service infrastructure and the existing data from the register of fixed assets. As it has been found during the course of writing the present thesis that the two sets of data are not consistent and that the data from the register of fixed assets do not show the real value of infrastructure or that the calculation of depreciation based on such register does not ensure a sufficient amount for the replacement of decrepit fixed assets, it is proposed that the assessment of public utility infrastructure be based on the data from the cadastre of public service infrastructure, which are presumed to be the most detailed and precise aggregated data on public utility infrastructure. It is proposed in the thesis that the purchase value of new infrastructure be assessed based on the data from the cadastre and the reference pricelist. A realistic assessment of the value of drinking water supply infrastructure facilitates the collection of sufficient depreciation funds and realistic pricing of drinking water supply. This in turn facilitates compliance with the requirements of EU directives (Commission Directive 2006/111/EC on the transparency of financial relations between Member States and public undertakings as well as on financial transparency within certain undertakings, Directive 2000/60/EC of the European Parliament and of the Council establishing a framework for Community action in the field of water policy) and with the fundamental environmental principles, i.e. the polluterpays principle and the coverage of all costs principle.

• Keywords: civil engineering, master of science thesis, drinking water supply, cadastre of public infrastructurež, depreciation of infrastructure, nfrastructure maintenance, full cost recovery