TFL Vsebine / Revija Poslovodno računovodstvo

Epidemija je povzročila veliko škode tudi poslovnim subjektom. Država s svojimi ukrepi pomaga pri saniranju škode. Škodni izračuni so strokovno zahtevni, zato je država izračun poenostavila. V izračunu, ki temelji na podatkih računovodskih poročil je zajet del navadne škode. Kakovost izračuna je odvisna od spoštovanja načel stroškovnega računovodstva. Ta neodvisno od dejavnosti oškodovanca omogočajo lociranje škode in preglednost finančnih odnosov. Temeljno orodje za zagotavljanje preglednosti finančnih odnosov je ločeno evidentiranje dejavnosti, ki se izvede v skladu s pravili stroškovnega računovodstva.

The epidemic also caused a lot of damage to businesses. The state is helping to repair the damage with its measures. Damage calculations are professionally demanding, so the state has simplified the calculation. The calculation based on the data of the financial reports covers part of the ordinary damage. The quality of the calculation depends on compliance with the principles of cost accounting. These, regardless of the activity of the injured party, enable the location of the damage and the transparency of financial relations. The basic tool for ensuring the transparency of financial relations is the separate recording of activities, which is carried out in accordance with the rules of cost accounting.