Analiza računovodskega predračunavanja v revizijski družbi "X"

diplomsko delo

Nevenka Jambrović (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Diplomsko delo obravnava teoretični in praktični vidik računovodskega predračunavanja. V teoretičnem delu smo proučili zakonodajo sprejeto na tem področju in teorije nekaterih avtorjev, v praktičnem delu pa smo proučili konkretni primer računovodskega predračunavanja v družbi in implementacijo metode predračunavanja. Pri preučevanju računovodskega predračunavanja v družbi, smo raziskali posebnosti predračunavanja v dejavnosti v kateri družba posluje, in hkrati usklajevanje teh aktivnosti z zahtevami velikega koncerna, kateremu družba pripada. Ugotovili smo, da je sam sistem predračunavanja dobro zastavljen, istočasno pa so dobro usmerjeni tudi vsi akterji pri predračunavanju in v skladu z to predpostavko nudijo dobro podporo pri odločanju top managementu.

Keywords

revizija;računovodstvo;knjigovodstvo;računovodski izkazi;analiza;nadzor;revizor;

Data

Language:	Slovenian
Year of publishing:	2010
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[N. Jambrović]
UDC:	657.1/.2
COBISS:	10343708
Views:	1621
Downloads:	232
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Analysis of budgeting in Auditing company "X"
Secondary abstract:	The thesis deals with the theoretical and the practical aspect of budgeting. In the theoretical part of the thesis we get to know the Slovene legislation and theoretical viewpoints of several major authors. The practical part of the thesis deals with the budgeting in an actual company, and its way of implementing the target costing method of budgeting. During the study of budgeting in our subject company, we encountered certain specific cases in budgeting resulting from the company’s industry and at the same time faced certain difficulties related to the coordination of the budgeting activities with the requirements of the international Group to which the company belongs. Through analysis we came to a conclusion that the company has a good set of budgeting system, which results in good support to top management bossiness decisions.
Secondary keywords:	ACCOUNTING FUNCTION;BUDGETING;BUDGET PROFIT AND LOSS STATEMENT;TARGET COSTING;CONTROLLING;ANALYSIS.;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	43 str.
Keywords (UDC):	applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;communication and transport industries;accountancy;business management;public relations;komunikacije in transport;knjigovodstvo;poslovni menedžment;stiki z javnostjo;accountancy;računovodstvo;
ID:	1011434