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V javnem sektorju sta učinkovitost in uspešnost merjeni z rezultati in doseženimi cilji. Cilj je, da se ob zagotavljanju kakovostnih storitev zadovoljijo potrebe državljanov. Za uspešno merjenje učinkovitosti in uspešnosti mora organizacija izbrati ustrezne kazalnike za merjenje. Ob izbiri neustreznih kazalnikov lahko organizacija pridobi neustrezne podatke o poslovanju, kar posledično onemogoča zagotavljanje kakovostnejših storitev. Namen diplomskega dela je analizirati uspešnost poslovanja javnega komunalnega podjetja Eko-park, d. o. o, in sicer podrobneje proučiti kazalnike donosnosti ali rentabilnosti, gospodarnosti ali ekonomičnosti, produktivnosti ali proizvodnosti. Namen dela je analizirati tudi nekatere ostale finančno-računovodske kazalnike, kot so plačilna sposobnost, kazalnik financiranja, kazalnik investiranja itd. Poleg analize kazalnikov uspešnosti poslovanja podjetja je namen tudi analizirati ekonomičnost oz. gospodarnost poslovanja posameznih javnih služb, ki jih izvaja izbrano javno podjetje (vodovod, kanalizacija, itd.). Cilj teoretičnega dela je izdelati pregled literature, pri čemer je uporabljena deskriptivna metoda. Opisane so javne službe, podrobneje so opredeljene gospodarske in negospodarske javne službe, kako se gospodarske javne službe zagotavljajo, poleg tega sta tudi pojma učinkovitost in uspešnost ter kazalniki merjenja učinkovitosti in uspešnosti poslovanja. V analitičnem oz. empiričnem delu je cilj ugotoviti uspešnost poslovanja javnega podjetja Eko-park, d. o. o., ter katera javna služba je v okviru izbranih dejavnosti izbranega komunalnega podjetja najbolj gospodarna. Na podlagi analize je dosežen namen diplomskega dela, in sicer se je ugotovilo, da je bilo poslovanje javnega podjetja v obdobju 2017−2021 uspešno in učinkovito ter da sta bila najbolj gospodarna v okviru dejavnosti obdelava in odlaganje odpadkov. In the public sector, efficiency and effectiveness are measured by achieved goals. The goal is to satisfy the needs of citizens while providing quality services. To successfully measure efficiency and effectiveness, an organization must select appropriate indicators for measurement. By choosing inappropriate indicators, the organization can obtain inadequate data about operations, which in turn makes it impossible to provide better quality services. The aim of the thesis was to analyze the performance of the public utility company Eko-park, d.o.o, namely to examine in more detail the indicators of profitability, economy and productivity. The purpose of the work was also to analyze some other financial and accounting indicators, such as solvency, financing indicator, investment indicator, etc. In addition to the analysis of the company's performance indicators, the purpose was also to analyze the economic efficiency of individual, public services performed by the selected public company (waterworks, sewerage, etc.). The aim of the theoretical work was to review the literature, using a descriptive method. I described public services, defined economic and non-economic public services in more detail, how economic public services are provided and, at the end of the theoretical part, also defined the concepts of efficiency and effectiveness and described indicators for measuring the efficiency and effectiveness of business operations. In the empirical part, the goal was to determine the performance of the public company Eko-park d.o.o. and which public service is the most economical within the selected activities of the selected utility company. On the basis of the analysis, the aim of the thesis was achieved, namely: it was found that the operations of the public company in the period 2017-2021 were effective and efficient, and that the most economical part of the activity was the processing and disposal of waste. |
