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

Author(s):

Petra Pergar, Matija Polajnar

Abstract:

One of the key issues in the planning, construction and management of public service infrastructure is financing such infrastructure and ensuring its long-term 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.

Keywords:

public service infrastructure, technical register, fixed assets register

DOI: 10.15292/geodetski-vestnik.2013.02.286-298

Citation:

Petra Pergar, Matija Polajnar (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. Geodetski vestnik, 57 (2), 286-298. DOI: 10.15292/geodetski-vestnik.2013.02.286-298