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Title:
Računovodski vidik državnih pomoči za gospodarstvo v času epidemije covid-19
Authors:
ID
Fišer, Matej
(Author)
ID
Horvat, Robert
(Mentor)
More about this mentor...
Files:
VS_Fiser_Matej_2021.pdf
(1,23 MB)
MD5: EEADAE2352731361F2517D111A3C2479
PID:
20.500.12556/dkum/ed9116fa-f3bb-4aa2-aa86-921f35db813a
Language:
Slovenian
Work type:
Diploma project paper
Typology:
2.11 - Undergraduate Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
Epidemija covid-19 je imela močan vpliv na gospodarstvo, posledice le-te pa bodo vidne tudi v prihodnosti. Država je vpliv epidemije in njenih posledic skušala zmanjšati z državnimi pomočmi. Državnih pomoči so bili deležni samozaposleni kot tudi delodajalci. Za pridobitev in ohranitev državne pomoči je vselej potrebno izpolniti določene pogoje, ki so določeni na podlagi ustrezne zakonodaje. V okviru tega diplomskega projekta smo se osredotočili na računovodsko obravnavo le- teh. Predstavili smo pravila, ki se nanašajo na računovodski vidik državnih pomoči in konte, ki so namenjeni knjiženju državne pomoči v povezavi z epidemijo covid-19. Ta pravila smo ustrezno uporabili na praktičnih primerih knjiženj. Ker delo računovodij ni le knjiženje na ustrezne konte, smo predstavili tudi druge vidike dela računovodij v povezavi z ukrepi za zajezitev epidemije. Na primeru smo analizirali obračun plače in izpolnjen REK obrazec za ukrep čakanja na delo in subvencioniranje skrajšanega delovnega časa, izračune za višino povrnjenih nekritih fiksnih stroškov ipd. Na praktičnih primerih smo izračunali upad prihodkov glede na primerjalno obdobje pred epidemijo zaradi (ne)izpolnjevanja prihodkovnega kriterija za prejem in obdržanje prejetih pomoči. Predstavili pa smo tudi druge razloge za vračilo prejetih državnih pomoči in postopke knjiženj le-teh.
Keywords:
državna pomoč
,
epidemija covid-19
,
zakonodaja
,
ukrepi
,
knjiženje
,
vračilo pomoči.
Place of publishing:
[Maribor
Publisher:
M. Fišer
Year of publishing:
2021
PID:
20.500.12556/DKUM-79155
UDC:
336.563:657
COBISS.SI-ID:
82845699
Publication date in DKUM:
29.10.2021
Views:
1257
Downloads:
133
Metadata:
Categories:
EPF
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:
FIŠER, Matej, 2021,
Računovodski vidik državnih pomoči za gospodarstvo v času epidemije covid-19
[online]. Bachelor’s thesis. Maribor : M. Fišer. [Accessed 30 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=79155
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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:
16.09.2021
Secondary language
Language:
English
Title:
Accounting aspect of state aid to the economy at the time of the covid-19 epidemic
Abstract:
The COVID-19 epidemic has had a strong impact on the economy. Its consequences will continue to be present in the future. The government tried to reduce the impact of the epidemic and its consequences with state aids. Both the self-employed and employers received state aids. To obtain and maintain state aid, it is always necessary to meet certain conditions determined in the relevant legislation. Within the framework of this bachelor’s thesis, we focused on the accounting of state aids. We presented the rules relating to the accounting aspect of state aids and the accounts intended for the accounting of state aid in connection with the COVID-19 epidemic. We applied these rules appropriately to practical accounting examples. However, since the work of accountants is not just accounting to the appropriate accounts, we also presented other aspects of the work of accountants in connection with measures to contain the epidemic. In a case, we analyzed the payroll accounting and the completed REK form for the measure of waiting for work, calculations for the amount of reimbursed uncovered fixed costs, and similar. We also used practical examples to calculate the decline in revenue compared to the comparative period before the epidemic because of (non)compliance with the revenue criterion for receiving and retaining the received aids. We also presented other reasons for the repayment of received state aids and the procedures for accounting for them.
Keywords:
state aid
,
COVID-19 epidemic
,
legislation
,
measures
,
accounting
,
financial assistance repayment.
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