Geodetski Vestnik (Jan 2013)
Odločitveni model povezovanja računovodske in tehnične evidence gospodarske javne infrastrukture ; A decision model for integration of the fixed assets register and technical register of public service infrastructure
Abstract
Na področju načrtovanja, gradnje in upravljanja gospodarske javne infrastrukture se v svetu in Sloveniji poudarja problematika financiranja in dolgoročne zanesljivosti sistemov.1 V ta namen je treba vzpostaviti učinkovita orodja za podporo odločanju. Podlaga za to pa so ustrezne evidence. V Sloveniji so omrežja, objekti in naprave gospodarske javne infrastrukture evidentirani v računovodski in tehnični evidenci. Čeprav imata enako vsebino, med seboj praviloma nista povezani. Z njuno kvalitativno in kvantitativno analizo v 13 lokalnih skupnostih v Sloveniji je v prispevku predlagan odločitveni model njunega povezovanja in usklajevanja. Predlagani model lokalnim skupnostim ponuja možnosti za pristop k povezovanju med tehnično in računovodsko evidenco gospodarske javne infrastrukture. To bo prvi korak k oblikovanju učinkovitih orodij za podporo odločanju pri upravljanju gospodarske javne infrastrukture ; One of the key issues in the planning, construction and management of public service infrastructure is financing such infrastructure and ensuring its longterm reliability. For this purpose, it is necessary to establish effective asset management tools. The basis for the creation of such tools is relevant registers. In Slovenia, the technical register and fixed assets register of public service infrastructure both represent the same subject from different points of view, but they are usually not interconnected. Qualitative and quantitative analyses of both registers in 13 local communities in Slovenia were used to develop a decision model for the integration of the fixed assets register and the technical register of public service infrastructure. The proposed decision model will offer local communities one possible approach for connecting the technical register and fixed assets register of public service infrastructure. This will be the first step towards the establishment of effective asset management tools for managing public service infrastructure.
