FINANCIRANJE IN DELOVANJE NEPRIDOBITNEGA SEKTORJA NA PRIMERU IZBRANEGA GASILSKEGA DRUŠTVA

TEŽAK, MATJAŽ (avtor), Pevcin, Primož (mentor)

Nepridobitne organizacije nastajajo na področjih, kjer menijo, da so zaradi izboljšanja kvalitete življenja potrebna, obenem pa bi neka profitna organizacija ali podjetje težko uspevalo. V diplomskem delu sem predstavil delovanje in financiranje nepridobitnih organizacij v Sloveniji ter v teh segmentih predstavil Prostovoljno gasilsko društvo Radovica (kasneje lahko tudi PGD Radovica). Že dalj časa opažam določene težave, ki se pojavljajo zaradi primanjkovanja sredstev in posledično težave pri nabavi potrebne opreme. Glede na to, da so gasilska društva postala nepogrešljiv element reševanja ter odpravljanja posledic naravnih nesreč v Sloveniji, bi morala država bolje skrbeti zanje. Za zadnji in bistveni del naloge sem pri raziskovalnem delu uporabil metodo preučevanja omenjenega društva ter analize delovnih in finančnih poročil. Po statističnih podatkih, ki zajemajo vse nepridobitne organizacije v Sloveniji, sem ugotovil, da število le teh res narašča. Povečuje pa se tudi število članov izbrane organizacije, kar je še en pokazatelj, da se ljudje zatekajo k društvom. Kot predvidevano, izbrana organizacija trenutno ne zmore presegati prihodka petih tisočakov evrov iz profitne dejavnosti. Lahko potrdim, da je tako sprememba Zakona o DDV (ZDDV-1) pozitivno vplivala na izbrano društvo, saj je s tem olajšano delo blagajnika, kot tudi celotne organizacije. Prav tako Slovenija nameni nepridobitnim organizacijam bistveno manjši delež BDP, kot je svetovno povprečje. V praksi delež, ki ga država namenja nepridobitnim organizacijam v zadnjih letih, pada. Zato menim, da se bodo nepridobitne organizacije (tudi PGD Radovica) morale za boljši razvoj obrniti na ostale veje financiranja.

• Jezik: Slovenski jezik
• Ključne besede: nepridobitna organizacija, financiranje neprofitnih organizacij, društvo, prostovoljna gasilsko društvo Radovica
• Vrsta gradiva: Diplomsko delo/naloga
• Organizacija: FU - Fakulteta za upravo
• Leto izida: 2019
• PID: 20.500.12556/RUL-107084
• Datum objave v RUL: 27.03.2019

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: FINANCING AND OPERATION OF NONPROFIT SECTOR IN THE CASE OF FIRE DEPARTMENT

Izvleček

Nonprofit organisations are established in segments where an improvement of life quality is needed but profitable organization can hardly achieve results because of high costs and financial issues. In this thesis for a degree I am presenting the activeness and the financing of unprofitable organisations in Slovenia by using the example of the volunteer fire department Radovica. For quite some time I can recognize certain problems which appear because of financial deficiency and therefore money shortage for the purchasing of necessary equipment. Considering the fact that fire departments are an indispensable rescue element which includes also the elimination of consequences because of disasters inside the country Slovenia my conclusion is that the government should care better for them. The last part of my thesis is a research work for which I used a study method related to the mentioned society and detailed analyses of working and financial reports. Due to statistics and database, which gather information about all unprofitable organisations in Slovenia I have found out the number of those is increasing. The number of organization membership is growing too which is just one more indicator that people resort to societies. As it was foreseeable the chosen fire department is too small to exceed an income of 5.000 Euro or more per month in order to be a sustainable profitable society. I can underline, that the law changes concerning the VAT regulation (ZDDV-1), influenced the decision to join the society positively. It made the job of a cashier and the work of the society in general, easier but there are additional measures to be done. Furthermore I analysed that Slovenia gives a fundamentally smaller percentage of the gross domestic product to unprofitable organization than the world’s average. The contribution of the share that the government gives to unprofitable organization dropped constantly in the last few years. This is the reason I trust that unprofitable origination will have to gain financial means from other sources, also the fire department Radovica.

• Ključne besede: nonprofit organization, founding of nonprofit organization, society, volunteer fire department Radovica