TFL Vsebine / Revija Poslovodno računovodstvo

V Sloveniji smo z Zakonom o socialnem podjetništvu dobili novo obliko podjetij, to je socialno podjetje. Zakon ne zahteva, da se socialna podjetja ukvarjajo samo z dejavnostjo socialnega podjetništva, ampak dovoljuje, da se lahko ukvarjajo tudi z drugo dejavnostjo, vendar morajo posebej izkazovati prihodke in odhodke, ki so povezani z dejavnostjo socialnega podjetništva in posebej prihodke in odhodke, ki so povezani z drugo dejavnostjo. Ker pa je večina odhodkov povezanih s stroški, moramo že ob nastanku stroškov vedeti, s katero dejavnostjo so povezani, da jih bomo lahko povezali s tisto dejavnostjo tudi ob preoblikovanju v odhodke. Zato mora takšno podjetje, ne glede na svojo pravno-organizacijsko obliko, vzpostaviti ustrezno spremljanje stroškov, do bo lahko točno opredelilo, koliko stroškov je povezanih s katero vrsto dejavnosti. To pa pomeni, da je potrebno že ob nastanku stroške razporediti tudi po dejavnostih in ne le po vrstah stroškov, kakor nastanejo.

Social enterprise is new type of enterprise in Slovenia which was established with Social Entrepreneurship Act. According to act it is not necessary for enterprise to perform only social activities, but it can perform other activities, too. If they perform other activities, they should separately show revenues and expenses, which are connected with social entrepreneurship activities and separately revenues and expenses, which are connected with other activities. Because expenses are mostly connected with costs, it is important that we know which activities they are connected with, when they occur. So we can connect them with the same activity when they transform to expenses. So social enterprise should have appropriate allocation of costs, no matter of legal form of entreprise. This is the only way to exactly define how much costs is connected with each kind of activity. And this means, that it is necessary from the beginning to allocate costs also to the activities and not only to types of costs.