Kontroling v proizvodnem podjetju Isokon d.o.o.

delo diplomskega projekta

Aleksandra Bobik (Author), Robert Horvat (Mentor)

Abstract

Podjetje mora imeti dolgoročno dobro zasnovane cilje, vizijo in poslanstvo. Ti trije dejavniki so ključnega pomena zanj, saj se samo tako lahko stvari odvijajo v pravo smer. Vedno si moramo zastaviti cilje, ki smo jih kot podjetje, ki posluje na nekem trgu, tudi sposobni uresničiti. Pri določanju ciljev upoštevamo predloge, mnenja vseh oddelkov na višji ravni. Navadno je poslovodstvo podjetja tisto, ki določa končne cilje podjetja, kontroling pa prispeva svoj delež s spremljanjem in z analiziranjem procesov, z opozarjanjem na morebitne nevarnosti pa tudi priložnosti ter, s sprotnim informiranjem, stanja poslovodstva. V diplomskem delu spoznavamo kontroling v financah, nabavi, prodaji in proizvodnji. To so pravzaprav najpogostejša področja, na katerih se le–ta v podjetjih običajno izvaja. V razvitejših podjetjih pa se izvaja dodatno na drugih področjih, kot so logistika, kadri, projekti in podobno, kjer so kontrolni organi določeni za vsako področje posebej in ga spremljajo podrobneje, kar pa je tudi učinkoviteje. Kontroling je pravzaprav razvit v vsakem podjetju – majhnem, srednje velikem ali velikem. Odvisno je le, kako je vzpostavljen, saj je v majhnem podjetju navadno dovolj, da ga izvaja le ena oseba, običajno vodja financ ali pa direktor. Drugačna situacija pa je lahko pri malo večjih podjetjih, kjer je, kot smo že zgoraj omenili, vzpostavljen kontroling za vsako funkcijsko področje posebej in so za njegovo izvajanje zadolžene točno določene osebe, tako imenovani kontrolerji.

Keywords

kontroling;controlling;računovodstvo;management;

Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[A. Bobik]
UDC:	657.6
COBISS:	12963356
Views:	1031
Downloads:	77
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Controlling in the production company Isokon d.o.o.
Secondary abstract:	A company should have well designed goals, vision and mission, for the long time. These three factors are cruical to it, because only this way things can take place in the right direction. We must always set goals, that we as a company, which operating on the market, are also able to realize. When we set goals, we consider suggestions and opinions of all departments in the higher level. Usually management of the company is the one, who determines company's final goals, while controlling contributes its share by monitoring and analyzing processes, by pointing out potential risks as well as by opportunities, and with continuous informing the state of the management. In this diploma work we learn about controlling in finance, purchasing, selling and production. In fact, these are the most common departments in which is controlling ussually carried out in companies. In more development companies, controlling is implemented addiotionally in other departments as logistics, personell, projects and so on, where are the controlg authorities designated for each area separately, and monitored more closely, which is also more effective. Controlling is actually developed in every comapny – small, medium or large. It depends only on how it is established, since in a small company it is usually enough that is carried out by only one person, usually a finance manager or a director. A different situation can be in a larger companies, where as mentioned above, controlling for each function department has been established separetely, and the spicific controllers are assigned to its implementation.
Secondary keywords:	Controlling;management;accounting;
URN:	URN:SI:UM:
Type (COBISS):	Diploma project paper
Embargo end date (OpenAIRE):	2020-09-25
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 35 str.
ID:	10865261