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Title:Proučitev uporabe rezervacij v Sloveniji
Authors:Plečko, Samuel (Author)
Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf UN_Plecko_Samuel_2020.pdf (1,58 MB)
MD5: D47E217472A200C7FD53E5079FA753E8
 
Language:Slovenian
Work type:Diploma project paper (mb13)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Rezervacije so vnaprej vračunani stroški in so namenjene predčasnemu pripoznanju stroškov, ki bodo nastali v prihodnje na podlagi obveze iz preteklega dogodka. Ob tem pa morata biti za pripoznanje rezervacij izpolnjena še pogoja o verjetnosti nastanka odtoka dejavnika, ki prinaša koristi, ter zanesljivi izmeri obveze. Prav tako so rezervacije le delno priznan davčni odhodek, zato je treba izvzeti del stroškov iz davčne osnove. Vse to naredi računovodenje rezervacij težavno, zato različni poslovni subjekti oblikujejo rezervacije različno pogosto. Prav tako pa na oblikovanje rezervacij vplivata tudi dejavnost, v kateri subjekt posluje, ter število zaposlenih. Najprej opredelimo rezervacije ter opišemo njihovo računovodenje. Navedemo in opišemo tudi značilnosti najpogostejše namene oblikovanja rezervacij, ki jih navajajo pravila računovodja ter zakonodaja, pojasnimo pa tudi davčno obravnavo rezervacij. V delu diplomskega projekta smo ugotovili, da je pogostost oblikovanja rezervacij povezana z velikostjo gospodarske družbe, saj velike in srednje družbe oblikujejo rezervacije bistveno pogosteje kot mikro družbe. Prav tako je bilo dokazano, da na oblikovanje rezervacij pomembno vplivajo prihodki, skupna vrednost sredstev in število zaposlenih, pri čemer se močnejše povezave pojavljajo, le ko te analiziramo za posamezne skupine dejavnosti.
Keywords:rezervacije, prihodki, sredstva, zaposleni
Year of publishing:2020
Publisher:[S. Plečko]
Source:Maribor
UDC:657.4
COBISS_ID:39110403 New window
NUK URN:URN:SI:UM:DK:VDVZTQON
Views:183
Downloads:43
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:10.09.2020

Secondary language

Language:English
Title:The Study of Provision Use in Slovenia
Abstract:Provisions include beforehand expenses with the purpose to acknowledge the preliminary costs connected to previous obligations. In addition to that, conditions of probability of drain of a benefit factor and reliable measure of value of obligation should be met. Another point is that some provisions represent only a part of the tax income, therefore, the exclusion of a share of the costs from tax base is necessary. For this reason, many business subjects form provisions differently, as the accounting of provisions is problematic. What is more, the activity of the enterprise and the number of the employees effect the formation of provisions. First, we defined provisions and described their accounting. Then we listed and depicted the most common purposes of provisions forming, quoted by the rules of accounting and legislation. We also explained tax discussions of provisions. In our diploma thesis we established that the size of business company effects the frequency of provisions formation. Big and medium companies form provisions more frequently. Moreover, the earnings, value of all the assets and the number of employees also influence the formation of provisions, mainly when separate groups of activities are being analysed.
Keywords:provisions, earning, assets, employees


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