TFL Vsebine / Revija Poslovodno računovodstvo

Avtorja v prispevku prikažeta sistemsko ureditev in nekatere specifičnosti izvajanja in javnega ter zasebnega financiranja negospodarskih javnih služb ter dopolnilnih dejavnosti. Poudarek prispevka je predvsem na dvojnosti negospodarske javne službe in opravljanja drugih, z javno službo povezanih dejavnosti. Pri tem je bistveno za razumevanje spoznanje, da javna služba ni nujno v celoti financirana iz javnih virov. Avtorja sklepno ugotovita, da bi javni zavod, če bi za pokrivanje stroškov prodaje storitev ali blaga na trgu uporabljal samo javna sredstva, moral to v tržni ceni storitev jasno upoštevati. Tržna cena se ne more oblikovati zaradi prej navedenih komponent, saj bi tako javni zavod lahko konkuriral samo z oblikovanjem cene, temelječe na variabilnih stroških, medtem ko bi mu stalne stroške že predhodno pokrilo financiranje javne službe.

In this article authors present a legal regulation and some specific tasks of public and private financing of non-economic public services. Authors conclude that non-economic public services are not entirely financed only through public funds, but also through private resources. Publicly financed public institutions, which supply non-economic public services, are beside public funds also financed through their sale of the goods and services on the market. In those cases the market value of goods and services, supplied by public financed institutions, must always include all expenses of goods and services, not just variable expenses. Otherwise market sale would be illegal because fixed expenses of goods and services provided for non-economic public services are already pre-covered through public funds.