Financiranje javnih zavodov na primeru posebnega socialnovarstvenega zavoda

Mrdović, Luka

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Title:	Financiranje javnih zavodov na primeru posebnega socialnovarstvenega zavoda
Authors:	ID Mrdović, Luka (Author) ID Oplotnik, Žan Jan (Mentor) More about this mentor...
Files:	MAG_Mrdovic_Luka_2024.pdf (2,28 MB) MD5: 0FB37F1BA59565C3309104B043B26D54
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Javni zavodi v Republiki Sloveniji so osebe javnega prava, ki so ustanovljeni z namenom opravljanja storitev v javnem interesu, na področju negospodarskih dejavnosti, katerih cilj ni pridobivanje dobička. Ustanovijo jih republika, občina, mesto ali druge z zakonom pooblaščene javne pravne osebe. Poleg opravljanja dejavnosti javne službe, lahko javni zavodi opravljajo tudi pridobitno oziroma tržno dejavnost, v kolikor je ta namenjena opravljanju dejavnosti, za katero je zavod ustanovljen. Status javnih zavodov ureja Zakon o zavodih kot krovni zakon, ki ga nato na vsakem področju delovanja javnih zavodov nadomestijo področni zakoni. Tako Zakon o socialnem varstvu naprej ureja področje socialnega varstva, ki obsega preprečevanje in reševanje socialne problematike posameznikov, družin in skupin prebivalstva. Socialno varstvene storitve opravljajo javni socialnovarstveni zavodi. Ena izmed oblik javnih socialnovarstvenih zavodov, so posebni socialnovarstveni zavodi za odrasle, ki opravljajo posebne oblike institucionalnega varstva za odrasle duševno in telesno prizadete osebe. Posebni zavodi lahko poleg opravljanja dejavnosti javne službe, opravljajo tudi tržno dejavnost, vendar morajo prihodke in odhodke glede na dejavnost izkazati ločeno. Torej posebej za dejavnost javne službe in posebej za tržno dejavnost ter na koncu tudi skupaj. Ključni prihodki posebnih zavodov so poslovni prihodki, ki obsegajo prihodke od oskrbnin in prihodke od zdravstvene nege in zdravstvenih storitev. Financiranje posebnih socialnovarstvenih zavodov je sistemsko urejeno in poteka kot plačilo za opravljene storitve. Storitve oskrbe plačujejo uporabniki sami ali s pomočjo svojcev oziroma drugih zavezancev in občin, zdravstvene storitve v teh zavodih pa uporabnikom iz obveznega zdravstvenega zavarovanja zagotavlja ZZZS. Empiričen del magistrske naloge temelji na primeru SVZ Hrastovec. Ugotovitve magistrske naloge izpostavljajo pomembnost sistema javnega financiranja posebnih zavodov, saj omogoča finančno stabilnost in kakovost njihovega delovanja. Z zadostnim javnim financiranjem se zagotavlja uporabnikom posebnih zavodov ustrezna nega in oskrba, ki je pomemben element socialne države. Analiza virov financiranja je pokazala visoko finančno odvisnost zavoda od javnih virov. Ugotovili smo tudi, da so prihodki, ki jih zavod pridobiva iz tržne dejavnosti v primerjavi s prihodki za opravljanje javne službe nepomembni, saj niso bistveno vplivali na poslovanje zavoda. Ob tem je treba poudariti, da je tržna dejavnost v SVZ Hrastovec opredeljena precej ozko in se je izvaja relativno malo. Prihodki tržne dejavnosti ne zagotavljajo zadostnih sredstev za pokrivanje stroškov zavoda pri ohranjanju visoke kakovosti storitev. Magistrska naloga na primeru nudi vpogled v strukturo financiranja posebnih socialnovarstvenih zavodov in poudarja predvsem pomen ustrezne alokacije javnih financ za podporo najšibkejšim in pomoči potrebnim skupinam prebivalstva.
Keywords:	javni zavod, socialnovarstveni zavod, posebni zavod, zakon o zavodih, zakon o socialnem varstvu, institucionalno varstvo, viri financiranja.
Place of publishing:	Maribor
Publisher:	L. Mrdović
Year of publishing:	2024
PID:	20.500.12556/DKUM-89197
UDC:	336:364
COBISS.SI-ID:	210641155
Publication date in DKUM:	08.10.2024
Views:	0
Downloads:	31
Metadata:
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:	24.06.2024

Secondary language

Language:	English
Title:	Financing of public institutions on the case of specialized social welfare institution
Abstract:	In the Republic of Slovenia, public institutions are legal entities of public law, established to provide services in the public interest, in the field of non-economic activities, whose aim is not making a profit. They are established by the republic, municipality, city, or other public legal entities authorized by law. In addition to performing public service activities, public institutions can also perform in profit-making or commercial activities, insofar as it is intended to perform the activity for which the institution was established. The status of public institutions is initially regulated by the Institutions Act as the overarching law, which is then replaced by sector-specific laws governing the operation of public institutions in each respective field. The Security Act further regulates the field of social welfare, which encompasses the prevention and resolution of social issues affecting individuals, families, and population groups. Social welfare services are provided by Public social welfare institutions. One form of public social welfare institutions is specialized social welfare institutions for adults, that provide specialized forms of institutional care for mentally and physically impaired adults. Special institutions, in addition to providing public services, can also engage in commercial activities, but they must separately account for revenues and expenses related to each activity. Thus, separately for the public services activity and separately for commercial activities, and also combined. The key revenues of special institutions are operating revenues, which include revenues from social care and revenues from healthcare and medical services. The financing of special social welfare institutions is systematically regulated and carried out as payment for provided services. Care services are paid for by users themselves or with the assistance of family members or other obligors and municipalities, while healthcare services in these institutions are provided to users under compulsory health insurance by the Health Insurance Institute of Slovenia. The empirical part of this master's thesis is based on the case of SVZ Hrastovec. The findings of this master's thesis highlight the importance of the public funding system for special institutions, as it ensures financial stability and the quality of their operation. With sufficient public funding, appropriate care and support are provided to users of special institutions, which is a significant element of a social state. The analysis of funding sources has revealed a high financial dependence of the institution on public sources. We have also found that the revenues the institution generated from commercial activities are insignificant compared to the revenues for providing public services, as they have not significantly impacted the institution's operations. It should be emphasized that the commercial activity at SVZ Hrastovec is defined quite narrowly and is relatively limited. The revenues from commercial activities do not provide sufficient funds to cover the institution's costs for maintaining high-quality services. This master's thesis, based on a case study, provides insight into the structure of funding for specialized social welfare institutions and emphasizes the importance of adequate allocation of public funds to support the most vulnerable and help needy groups of the population.
Keywords:	public institution, social welfare institution, special institution, institutions act, social security act, institutional care, funding sources.

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