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V diplomskem delu želimo najprej predstaviti in opredeliti kmetijstvo in gozdarstvo kot njune lastnosti ter vlogo in doprinos, ki sta ga imela nekoč in danes. Predstavili bomo posebne gospodarske kategorije, njihove karakteristike in z njimi povezane posebnosti vrednotenja teh gospodarskih kategorij v kmetijstvu kot tudi v gozdarstvu. Zanimajo nas tudi način in pravilnost njihove uporabe, kakor tudi ključne značilnosti teh posebnih gospodarskih kategorij. Prikazati želimo kalkulacije najbolj pogostih kategorij, ki se uporabljajo na povprečni slovenski kmetiji, ter ključe, po katerih se določa in ugotavlja njihova vrednost. Kot je splošno znano, je statistično gledano kmetijstva vedno manj, saj se površine kmetijskih zemljišč krčijo za namene stanovanjske ali industrijske gradnje in logistične namene. V Sloveniji se po podatku SURS-a iz leta 2016 obdeluje 476.682 hektarjev kmetijskih zemljišč, vendar se ta številka letno počasi zmanjšuje. Posledično ostajajo zaradi tega še samo večji kmetijski pridelovalci, ki so gospodarsko gledano močnejši in jih krčenje kmetijskih površin tako ne prizadene. Le-to pa predstavlja velike težave manjšim kmetom oz. pridelovalcem z manj površinami in manj glavami živine, saj so te majhne kmetije praviloma samooskrbne, vendar je to premalo za dolgotrajen strateški obstoj in razvoj. Zato se mladi kmetje oz. prevzemniki odločajo za prodajo kmetij in se raje zaposlujejo drugje in to je ena večjih problematik v slovenskem kmetijstvu. Gozdarstvo je v Sloveniji pomembno, saj Slovenijo po podatku SURS-a iz leta 2016 prekriva kar 1.182.278 hektarjev gozdov, kar predstavlja 58,3 % površja Slovenije. Ta številka se presenetljivo vsako leto povečuje. To se reflektira tudi v številu podjetij, ki se ukvarjajo s predelavo lesa ter v količini izvoza slovenskega lesa v tuje države. Slovenija v veliki meri izvaja različne spodbujevalne investicijske programe ter ponuja sredstva, ki se kmetom in gozdarjem namenjajo z raznimi subvencijami, denarnimi sredstvi za mlade prevzemnike, razpisi za nepovratna sredstva in raznimi okolijskimi programi po direktivah Evropske Unije. Zato smo se s to diplomsko nalogo odločili približati tako kmetijski kot gozdarski dejavnosti z računovodskega ter knjigovodskega vidika in z njima povezanimi zanimivostmi in značilnostmi, predvsem z vidika posebnosti vrednotenja teh gospodarskih kategorij. The diploma thesis first describes and defines agriculture and forestry, their characteristics, role and contribution in the past and today. It describes special economic categories, their characteristics and evaluation specifics linked to these categories in agriculture and forestry. The thesis furthermore examines the manner and proper use as well as the key characteristics of these special economic categories. It demonstrates calculations of the most frequent categories used at average Slovenian farms and the keys according to which their value is defined and established. It is generally recognised that statistically farming is worth less because of a decrease in the amount of land devoted to agriculture due to housing or industrial construction and logistical purposes. According to the Statistical Office of the Republic of Slovenia (SURS) 476.682 hectares of agricultural land were cultivated in 2016, but the number is slowly decreasing every year. Consequently, only major agricultural producers who are economically stronger and not as affected by the decrease of agricultural land remain. This causes great problems for smaller farmers or producers with less land and livestock. These farms are mostly subsistence farms but this is not sufficient for a strategic existence and development. Therefore young farmers or heirs decide to sell their farm and seek employment elsewhere and this is one of the major issues in Slovenia’s agriculture. Forestry is important in Slovenia, because according to SURS 1.182.278 hectares of land were covered by forest, which represents 58.3 % of Slovenia’s territory. Surprisingly, this number annually increases. This is also reflected in the number of enterprises active in wood processing and in the volume of Slovenia’s timber exports. Slovenia is largely implementing various incentive investment programmes and provides funding for farmers and foresters in the form of subsidies, financial resources for young heirs and grants. Furthermore, different environmental programmes pursuant to the Directives of the European Union are carried out. Therefore the diploma thesis focuses on agriculture and forestry in terms of accounting and bookkeeping as well as their specifics and characteristics, especially regarding the specific evaluation of these economic categories. |
