Model for cost price calculation of adults education in high school "X"

POVZETEK V magistrskem delu smo proučili stroške izobraževanja odraslih in sestavili model kalkuliranja stroškovne cene izobraževanja odraslih v srednji šoli. Srednja šola X je javni vzgojno-izobraževalni zavod in je ustanovljena za opravljanje vzgojno-izobraževalne dejavnosti. Poleg javne službe opravlja tudi različne tržne dejavnosti. Področje izvajanja dejavnosti javnih služb in tržnih dejavnosti v srednjih šolah še zmeraj ostaja nedorečeno. Sestavili smo model kalkuliranja stroškovne cene izobraževanja odraslih in ga preizkusili na konkretnem primeru. Predstavili smo tudi problematiko ločevanja stroškov v javnem zavodu. Stroške v javnih zavodih je potrebno pravilno opredeliti in jih razporediti na dejavnosti, ki jih javni zavodi opravljajo. Ločeno spremljanje stroškov na dejavnosti v javnih zavodih omogoča nadzor nad porabo proračunskih sredstev in s tem ne prihaja do prelivanja sredstev za izvajanje javne službe v tržno dejavnost. Predpisi, ki urejajo poslovanje javnih zavodov, določajo, da se podatki o stroških, ki niso razvidni iz dokumentacije, ugotovijo na podlagi ustreznih sodil.In this thesis, we studied the costs of adult education and made a calculating model for the cost price of adult education in secondary school. Secondary school X is a public educational institution and is established to provide educational activities. In addition to the public service it also carries out various marketing activities. The scope of public service activities and commercial activities in secondary schools still remains undefined. We have developed a calculating model for the cost price of adult education and tested it on a specific case. We also presented the problem of separating costs in public institutions. The costs in public institutions should be correctly specified and allocated to the activities carried out by public institutions. Separate monitoring of costs on activities in public institutions enables the control of budget spending and thus there is no flow of funds for public services into market activity. The regulations governing the operations of public institutions stipulate that data on costs that are not reflected in the documentation, can be identified on the basis of appropriate criteria