delo diplomskega seminarja
Brigita Krt (Author), Mojca Duh (Mentor)

Abstract

Tema diplomskega seminarja je računovodski servisi kot družinska podjetja. Računovodski servisi so pri nas precej mlada dejavnost, družinska podjetja pa precej neraziskana. Največji problem je v odsotnosti planiranja nasledstva, zato veliko družinskih podjetij propade ravno ob prehodu iz ene generacije v drugo. V diplomskem seminarju proučujemo računovodske servise, njihovo dejavnost, družinska podjetja, predvsem planiranje nasledstva, prednosti in slabosti družinskega podjetja in poslovanje v družinskem podjetju. Izvedla sem raziskavo med računovodskimi servisi z anketnim vprašalnikom zaprtega tipa. V raziskavi sem proučevala, koliko računovodskih servisov po njihovi definiciji meni, da spadajo v skupino družinskih podjetij in koliko jih ima zaposlene samo družinske člane. Dobila sem tudi podatke o nasledstvu, koliko jih je že prešlo v drugo generacijo in koliko računovodskih servisov planira svojega potencialnega naslednika ter ga temu primerno tudi izobražuje in uvaja v podjetje. Planiranje nasledstva je še vedno premalo razvito in je ključni problem pri obstoju in razvoju družinskih podjetij. Še vedno več kot polovica družinskih podjetij ne planira nasledstva, kar pa podjetju ne prinaša nič dobrega, saj je potem kritična faza prenos oz. upokojitev sedanjega lastnika. Ravno zaradi tega veliko podjetij ne »preživi«.

Keywords

računovodski servisi;družinsko podjetje;nasledstvo;zaposleni;družina;podjetje;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [B. Krt]
UDC: 334.722.24:657
COBISS: 11259676 Link will open in a new window
Views: 851
Downloads: 94
Average score: 0 (0 votes)
Metadata: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Other data

Secondary language: English
Secondary title: Accounting firms as family business
Secondary abstract: The subject of this research is the accounting firms as family businesses. Accounting firms are quite young in Slovenia, and family businesses are a bit unexplored. The biggest problem is the lack of succession planning, that is why many family businesses fail just at the transition from one generation to another. In this research, we examine accounting firms, their business, family business, in particular succession planning, advantages and disadvantages of family business and relations in family business. I conducted a survey of accounting firms with the questionnaire. In my research, I studied how many accounting firms for their definitions considers as belonging to a group of family businesses, and how many of them employs only family members. I also got the information about succession considering how many of them has already passed into the second generation, and how many of them are planning about their potential successor. Succession planning is still under researched and it is the key problem of the existence and development of family business. Still more than half of accounting firms that are family businesses, do not plan about succession yet and this not good for potential existence of the companies, because the critical phase of the transfer or retirement of the current owner. That is why many family business do not “survive”.
Secondary keywords: accounting firms;family business;succession;business;employees;family;company;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 45 str., [2] str. pril.
Keywords (UDC): social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;forms of organization and cooperation in the economy;oblike organiziranja in sodelovanja v gospodarstvu;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: 1026214