20.500.12556/ReVIS-10481 Učinki ukrepov na področju minimalne plače v DSO Novo mesto in vpliv plačne politike v času epidemije na dohodke zaposlenih The effect of minimum wage measures in DSO Nov mesto and the impact of wage policy during the epidemic on employees incomes Svet je poln informacij, ki jih potrebujemo, da presodimo, katera odločitev bo imela za nas najboljši izid. To pomeni, da ima informacija svojo vrednost. Zelo podobno je tudi v poslovni sferi. Podjetja za uspešno poslovanje potrebujejo neračunovodske in računovodske informacije. Gre za informacije o preteklih in prihodnjih procesih in stanjih, ki izhajajo iz računovodstva. Ker pa podjetja za svoje delovanje potrebujejo usposobljeno osebje, so za uspešno kadrovsko upravljanje ključnega pomena računovodske informacije, ki so v največji meri povezane s stroški dela. Ob tem pa so računovodske informacije neločljivo povezane z davčno zakonodajo. Namen magistrskega dela je bil proučiti, kako stroški dela v proučevani organizaciji vplivajo na celotne odhodke, kakšno povprečno bruto plačilo v primerjavi s povprečjem v RS prejemajo zaposleni v Domu starejših občanov Novo mesto in kakšne spremembe plačne politike povzroča dvig minimalne plače. Ugotovili smo, da je plačni sistem z delnimi posegi v plače le na določenih področjih še poglobil anomalije med različnimi poklicnimi skupinami. Tudi minimalna plača ne dosega svojega namena, saj se z njenim dvigom povečuje število zaposlenih, ki ravni minimalne plače ne dosegajo več. Na drugi strani pa se z enostranskim posegom v plačni sistem podira razmerje do visokokvalificiranih zaposlenih. Z vidika davčne zakonodaje smo dodatno ugotovili, da je implementacija ukrepov v času epidemije covida-19 vplivala na ekonomski status zaposlenih v dejavnosti zdravstva in socialnega varstva v javni mreži pozitivno, saj so prejeli bistveno višje neto koristi kot zaposleni v drugih dejavnostih javnega sektorja. Vsekakor pa je nujna reforma plačnega sistema v javnem sektorju zaradi pravičnejših in motivacijskih plač. The world is full of information that we need to make decisions that work best for us. This means that information has value. The situation in very similar in the business sphere. Businesses need financial information as well as non-accounting information about their past and future processes and conditions arising from accounting. Because companies need human resources for their operations, accounting information that is most closely related to labor costs is crucial for successful human resources management. At the same time, accounting information is closely linked to tax legislation. The purpose of the master's thesis was to examine how labor costs in the studied organization affect total expenditure, what the average gross salary of the employees at the Novo mesto Home for the Elderly is compared to the Slovenian average, and what changes in salary policy are caused by the increase of the minimum wage. The findings indicate that the wage system has only deepened the differences between different occupational groups by partially interfering with wages in certain areas. The minimum wage also fails to achieve its purpose, as its growth increases the number of employees who no longer reach the minimum wage level. On the other hand, unilateral intervention in the wage system undermines the relationship with highly qualified employees. From the point of view of tax legislation, the study observes that the implementation of measures during the COVID-19 epidemic had a positive impact on the economic status of the employees in health and social care activities in the public network, as they received significantly higher net benefits than the employees in other public sector activities. Unquestionably a reform of the public sector wage system is necessary in order to ensure fairer and more motivational wages. računovodske informacije stroški dela plača minimalna plača epidemija covida-19 accounting information labour costs salary minimum wage covid-19 epidemic true false false Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-04-21 19:25:07 2024-04-21 19:25:08 2024-06-12 20:52:16 0000-00-00 00:00:00 2024 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1970-01-01 11224 193686531 RAZ_Bukovec_Polona_i2024.pdf RAZ_Bukovec_Polona_i2024.pdf 1 C1D6903F5787917753C33C652BAD32CB 357c977d5e1d9dd307a31c930cbbc916997092ebcf0d0e277175c3944d90f881 a26dcca1-2899-11ef-9c9e-001a4af901a5 https://revis.openscience.si/Dokument.php?lang=slv&id=11914 Univerza v Novem mestu - Fakulteta za ekonomijo in informatiko 0 0 0