diplomska naloga
Vanja Luzar (Author), Malči Grivec (Mentor)

Abstract

V diplomski nalogi preučujemo, kakšna je vloga računovodskih informacij pri poslovnem odločanju. Najprej opredeljujemo pojem organizacije in predstavljamo temeljne funkcije poslovodenja, v nadaljevanju pa preučujemo vrste in glavne značilnosti računovodskih informacij glede na uporabnika in predstavljamo nekatera računovodska orodja za pomoč pri odločanju. V empiričnem delu raziskujemo pomen računovodskih informacij za slovenske profitne in neprofitne organizacije in ugotavljamo, ali obstaja razlika v pogledu na pomen računovodskih informacij med poslovodstvom in računovodstvom. S pomočjo spletne ankete smo ugotovili, da se računovodje in poslovodje zavedajo pomembnosti računovodskih informacij za kakovostne poslovne odločitve. Kot najpomembnejši vir računovodskih informacij anketiranci izpostavljajo izkaz poslovnega izida, kot največjo oviro, ki vpliva na pogostost uporabe računovodskih informacij, pa so izpostavili manko znanja. V diplomski nalogi smo postavili osem različnih hipotez, na osnovi katerih smo ugotovili, da se v glavnem pogled računovodij in poslovodij na pomen računovodskih informacij bistveno ne razlikuje. Tako računovodje kot tudi poslovodje enako zagovarjajo pomembnost računovodskih informacij in se strinjajo, da da imajo pomemben vpliv na uspešnost poslovanja. Ugotovili smo tudi, da se predračunavanje pogosteje uporablja v profitnih organizacijah in da sta najpogostejša razloga analiziranja računovodskih podatkov primerjava z načrtovanim planom in primerjava s preteklim obdobjem.

Keywords

računovodske informacije;profitne organizacije;neprofitne organizacije;poslovno odločanje;diplomske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: VŠUP - School of business and management
Publisher: [V. Luzar]
UDC: 657:001.102+005.5:658(043.2)
COBISS: 204760835 Link will open in a new window
Views: 162
Downloads: 3
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Other data

Secondary language: English
Secondary title: Importance of accounting information for business decision-making
Secondary abstract: In the diploma, we are examening the role od accounting information for business decision-making. First, we define the concept of organization and present the fundamental functions of management. In the following, we examine the types and main characteristics of accounting information according to the user and present some accounting tools to aid dicision-making. In the empirical part, we investigate the importance of accounting information for Slovenian profit and non-profit organizations and determine whether there is a difference in the view of the importance of accounting information between management and accounting. With the help of an online survey, we found that accountants and managers are aware of the importance of accounting information for quality business decisions. Respondents point to the income statement as the most important source of accounting information, while the lack of economical knowledge is found to be the biggest obstacle affecting the frequency of using accounting information. In the course of the diploma thesis, we set up eight different hypotheses, of which we concluded that, in general, the accountants and managers perceive the importance of accounting information as equally important. Both accountants and managers alike defend the importance of accounting information and agree that it has a significant impact on business performance. We also found that forecasting is more often used in profit organizations and that the most common reasons for analyzing accounting data are comparison with the plan and comparison with the past period.
Secondary keywords: Podjetja;Poslovodenje;Računovodstvo;
Type (COBISS): Bachelor thesis/paper
Study programme: 0000851
Embargo end date (OpenAIRE): 1970-01-01
Thesis comment: Univ. v Novem mestu, Fak. za ekonomijo in informatiko, Visokošolski strokovni študijski program 1. stopnje Upravljanje in poslovanje
Pages: [6] f., 51 str., [22] f. pril.
ID: 24555783