magistrsko delo
Špela Vrečnak (Author), Iztok Kolar (Mentor)

Abstract

V magistrski nalogi smo ugotavljali, katera računovodska orodja v podjetjih uporabljajo za poslovno odločanje. V empirični raziskavi smo iskali odgovore na vprašanje o pomembnosti računovodskih orodij ter o pogostosti uporabe le-teh v slovenskih podjetjih. V teoretičnem delu predstavljamo poslovodno, stroškovno in finančno računovodstvo ter njihov namen in medsebojno povezanost. V sklopu posamezne ravni računovodstva nastajajo različne informacije, ki jih poslovodstvo uporablja pri sprejemanju poslovnih odločitev. V sklopu računovodskih orodij in informacij predstavljamo različne definicije omenjenih pojmov ter vrste in uporabnike le-teh, pa tudi načine pridobivanja informacij. Nadaljnje opisujemo poslovno odločanje na posamezni ravni poslovodstva ter sam proces odločanja. Predstavljamo dejavnike, ki vplivajo na računovodske informacije in vrste poslovnih odločitev. Teoretični del zaključujemo z opisovanjem vpliva računovodskih orodij na poslovno odločanje. Zanima nas uporaba računovodskih orodij pri sprejemanju odločitev in računovodska orodja, ki jih podjetja uporabljajo pri poslovnem odločanju. V empiričnem delu smo z namenom pridobitve rezultatov o uporabi računovodskih orodij v Sloveniji izvedli anketiranje v srednje velikih in velikih slovenskih podjetjih. S pomočjo izvedene raziskave smo ugotovili, da so za slovenska podjetja najpomembnejši pripomočki oziroma orodja obračunski računovodski (finančni) izkazi. Najpomembnejši možni namen uporabe standardnih stroškov je za slovenska srednje velika in velika podjetja predračunavanje. Kot najpomembnejši možni namen informacij stroškovnega računovodstva so slovenska podjetja izbrala upravljanje stroškov. Najpogosteje, in sicer mesečno, pripravljajo izkaze poslovnega izida. Anketirance smo povprašali o tem, katere kazalce in kazalnike uporabljajo za spremljanje uspešnosti podjetja. Sodelujoči so najpogosteje navajali kazalnike EBITDA, EBIT, EOA in ROE. Rezultate raziskave smo primerjali z rezultati raziskave izvedene s strani H. Wijewardena in A. De Zoysa iz leta 1999.

Keywords

poslovodno računovodstvo;stroškovno računovodstvo;finančno računovodstvo;računovodska orodja;računovodske informacije;uporabniki;poslovno odločanje;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [Š. Vrečnak]
UDC: 657:005.53
COBISS: 36048899 Link will open in a new window
Views: 409
Downloads: 76
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Other data

Secondary language: English
Secondary title: Use of accounting tools for business decision making in Slovenia
Secondary abstract: In the Master’s thesis, we analysed, which accounting tools companies use for business decision-making. In the empirical research, we searched for answers to the question about the importance of accounting tools and the frequency of their use in Slovenian companies. In the theoretical part, we present the business, cost and financial accounting, their purpose and interconnectedness. Within individual levels of accounting different information is produced, which the management is using in making business decisions. Within accounting tools and information, we present different definitions of the mentioned concepts and types and their users, but also ways to obtain information. We then describe business decision-making on individual management levels and the decision-making process. We also present the factors, which influence accounting information and types of business decisions. We conclude the theoretical part by describing the impact of accounting tools on business decision-making. We are interested in the use of accounting tools in decision-making and present the accounting tools, companies use in business decision-making. In the empirical part, we performed surveying in medium-sized and large Slovenian companies to obtain results about the use of accounting tools in Slovenia. With the help of the performed research, we found that the most important tools for Slovenian companies are the accounting (financial) statements. The most important purpose of the use of standard costs for medium-sized and large Slovenian companies is budgeting. As the most important purpose of information of cost accounting, Slovenian companies chose cost management. They mostly monthly prepare the income statements. We asked the respondents, which pointers and indicators they use to monitor the company’s prosperity. They mostly replied with the following indicators: EBITDA, EBIT, EOA and ROE. We compared the results of the research with results of the research, carried out by H. Wijewarden and De Zoys in 1999
Secondary keywords: Accounting tools;accounting information;business decision-making;users of information;
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 69 str., 4 str. pril.
ID: 11995325