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Title:ANALIZA VREDNOTENJA ZALOG JEDRSKEGA GORIVA V NUKLEARNI ELEKTRARNI KRŠKO
Authors:ABRAM, NINA (Author)
Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf VS_Abram_Nina_2009.pdf (509,44 KB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:Podjetje se mora v svojih računovodskih aktih vnaprej opredeliti za določeno računovodsko metodo glede vrednotenja zalog materiala, trgovskega blaga in embalaže, saj naj bi uporabljana metoda izkazovala bolj ali manj realne stroške porabe materiala. Vrednotenje zalog porabe materiala je v podjetjih zelo pomembno, saj vpliva tako na bilanco stanja kot tudi na izkaz poslovnega izida. Po SRS so najbolj uporabne tri metode in sicer metoda FIFO, metoda drsečih povprečnih cen in metoda tehtanih povprečnih cen. Podjetja se lahko odločijo za tisto metodo, s katero bodo bolj uresničila svoje cilje, kot so višji dobiček ali manjše plačilo davka. Obračunavanje zalog jedrskega goriva je posebnost računovodenja v NEK, ki ga je določila država s sprejetjem Meddržavne pogodbe in Družbene pogodbe. Na podlagi izračunov in analiz, ki smo jih prikazali v drugem delu diplomske naloge, je težko oceniti, katera metoda bi bila dolgoročno najustreznejša za NEK z vidika SRS, Meddržavne pogodbe in z davčnega vidika.
Keywords:Vrednotenje zalog materiala, metoda FIFO, metoda drsečih povprečnih cen, metoda tehtanih povprečnih cen, metoda dejanskih cen, material, Nuklearna elektrarna Krško, Meddržavna pogodba, jedrsko gorivo.
Year of publishing:2009
Publisher:[N. Abram]
Source:Senovo
UDC:657.4
COBISS_ID:9986076 Link is opened in a new window
NUK URN:URN:SI:UM:DK:K1SDU4RJ
Views:2559
Downloads:385
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ANALYSIS OF THE NUCLEAR FUEL INVENTORY VALUATION IN THE NUCLEAR POWER PLANT KRŠKO
Abstract:A company needs to decide in its accounting records for certain accounting method considering evaluation of material on stock, merchandize and packaging, since the method in use is meant to demonstrate more or less realistic expenses in the expenditure of material. Evaluation of material expenditure stock is of an extreme importance for companies, as it affects both balance and statement of financial results. According to SRS there are three most useful methods, the first one being the FIFO Method, a method of floating average prices and the second one the method of weighted average prices. Companies can decide for the one which enables them to fulfil their goals more effectively, as e.g. higher profit or lower tax pay. Calculating of the prices of nuclear fuel stocks is a specialty of accounting in NPP, which was determined by the state with admission of International Agreement and Social Agreement. Based on calculations and analyses, presented in the second part of BA thesis, it is difficult to evaluate which method would be the most suitable for NPP in the long-run from the aspects of SRS, International Agreement and the taxation.
Keywords:Evaluation of material stock, FIFO Method, method of floating average prices, method of weighted average prices, method of actual prices, Nuclear Power Plant Krško, International Agreement, nuclear fuel.


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