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V večini so lekarne v Republiki Sloveniji javni zavodi, katerih ustanoviteljice so občine in so neprofitni zavodi, njihov cilj pa ni doseganje dobička, ampak zadovoljevanje javnih potreb prebivalstva. Njihovo delovanje je v veliki meri odvisno ne samo od vodstva, temveč od odločitev vlade, politike, lokalne skupnosti in drugih interesnih skupin. Doseganje zastavljenih ciljev iz programa dela in s tem učinkovitost ter uspešnost v lekarnah je zahtevna naloga, ker je lekarniška dejavnost ena visoko reguliranih dejavnosti in je deležna finančnih ter kadrovskih omejitev. Za povečanje učinkovitosti ter uspešnosti se morajo lekarne lotiti analize realnosti zastavljenih ciljev in stroškov svoje dejavnosti ter na tej podlagi določiti rezultate. V diplomskem delu smo predstavili uspešnost poslovanja Lekarne Sevnica z uporabo računovodskih kazalnikov in naredili primerjavo z Lekarno Kočevje in Zasavskimi lekarnami Trbovlje. Za analizo smo uporabili podatke iz letnih poročil za leto 2012, 2013 in 2014. Z izbranimi kazalniki učinkovitosti ter uspešnosti smo dokazali, da Lekarna Sevnica posluje uspešno z danimi viri in sredstvi. This diploma thesis discusses pharmacies of the Republic of Slovenia, the majority of which are public institutions, established by their municipalities and as such being non profitable institutions. Their main goal is not acquiring profit but satistying the populations' needs. Their activities are mainly dependant not on the leadership but on governmental decisions, politics, local communities and other groups of interest. Meeting the desired goals of their work programme and therefore achieving efficiency and success is a demanding task, especially since pharmaceutical activity is one of the highly regulated ones, and as such undergoes financial and human resourse limitations. In order to augment efficiency and effectiveness they need to analyse the necessity of their goals as well as calculate their expenses. And only on the basis of these can they set their results. This diploma thesis present performance evaluation of the Lekarna Sevnica with the use of financial indicators and made a comparison with Lekarna Kočevje and Zasavske lekarne Trbovlje. For the analysis we used data from the annual reports for the year 2012, 2013 and 2014. With selected indicators of efficiency and effectiveness, we have shown that the Lekarna Sevnica operates successfully with the given resources and means. |
