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V času Covid-19 pandemije, ki se je v Sloveniji začela marca 2020 je bil poleg gospodarstva na udaru tudi javni sektor. Javni zavodi so kot posredni proračunski uporabniki ter določeni uporabniki enotnega kontnega načrta v večji meri odvisni od finančnih sredstev, ki jih prejmejo od njihovih ustanoviteljev – občin. V diplomskem delu smo se osredotočili na javni sektor in sicer na pet izbranih občinskih javnih zavodov, na podlagi katerih smo analizirali finančno poslovanje v času Covid-19 pandemije. Izbrani občinski javni zavodi, ki smo jih obravnavali delujejo na področju kulture, športa in turizma v Savinjski regiji. Cilj diplomskega dela je analiza poslovanja občinskih javnih zavodov v občinah Dobrna, Rogaška Slatina, Šmarje pri Jelšah, Vransko in Žalec za leto 2020 v primerjavi z letom 2019. Posledice Covid-19 pandemije so se v javnih zavodih kazale kot odpovedane kulturne prireditve, gledališki abonmaji, športni dogodki, turistični izleti v sosednje občine, in podobno. Osredotočili smo se na občinske javne zavode, zato je bil namen diplomskega dela raziskati, kateri dogodki so bili v izbranih občinskih javnih zavodih odpovedani ter kako je to vplivalo na finančno-računovodsko poslovanje samih zavodov. Naredili smo analizo oziroma primerjavo prihodkov, odhodkov ter poslovnega izida v izbranih občinskih javnih zavodih med letoma 2019 in 2020 ter raziskali koliko in katere načrtovane aktivnosti izbrani občinski javni zavodi niso izvedli, glede na načrtovane aktivnosti. During the Covid-19 pandemic, which in Slovenia began in March 2020, in addition to the economy, the public sector was also under attack. Public institutions, as indirect budget users and certain users of the single chart of accounts, are largely dependent on the financial resources they receive from their founders - municipalities. In the thesis, we focused on the public sector, namely on five selected municipal public institutions, on the basis of which we analyzed the financial operations during the Covid-19 pandemic. The selected municipal public institutions that we discussed operate in the field of culture, sports and tourism in the Savinjska region. The aim in the thesis is to analyze the operations of municipal public institutions in the municipalities of Dobrna, Rogaška Slatina, Šmarje pri Jelšah, Vransko and Žalec for year 2020 compared to 2019. The consequences of the Covid-19 pandemic in public institutions appeared as canceled cultural events, theater subscriptions, sporting events, tourist trips to neighboring municipalities, etc. We focused on municipal public institutions, so the purpose of the thesis work was to investigate which events were canceled in selected municipal public institutions, and how this affected the financial and accounting operations of the institutions themselves. We made an analysis of revenues, expenditures and profit or loss in selected municipal public institutions between year 2019 and 2020, and investigated how many and which planned activities the selected municipal public institutions did not carry out, according to the planned activities. |
