Analiza vodenja računovodstva na kmetijah

delo diplomskega seminarja

Miha Klančnik (Author), Iztok Kolar (Mentor)

Abstract

Diplomsko delo predstavlja uvedbo računovodenja na kmetijah. Z novim zakonom o računovodenju je potrebno voditi računovodstvo tudi na kmetijah, katere presegajo zakonsko določeno višino dohodka iz osnovne kmetijske in osnovne gozdarske dejavnosti. Ker novi zakon zajema veliko kmetij, katere do sedaj niso vodile računovodstva in bodo morale sedaj vzpostaviti računovodstvo, poskušam v svojem diplomskem delu prikazati vzpostavitev računovodstva na kmetijah ter odgovoriti na nekatera vprašanja, ki se navezujejo na to temo. Diplomsko nalogo sem razdelil na tri poglavja. Drugo poglavje predstavlja teoretična izhodišča o računovodenju in kmetijstvu ter o računovodenju kmetij do sedaj. Tretje poglavje predstavlja postopek vzpostavitve računovodstva na kmetiji in analizo računovodenja na dveh primerljivih primerih. Z analiziranjem sem primerjal vzpostavitev računovodstva na dveh kmetijah, pri čemer sem uporabil določene kazalnike. Zadnje poglavje je namenjeno sklepu o mojih ugotovitvah ter vprašanjem, na katera nisem odgovoril v diplomskem delu.

Keywords

računovodstvo;knjigovodstvo;bilance stanja;kmetijstvo;kmetije;

Data

Language:	Slovenian
Year of publishing:	2014
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Klančnik]
UDC:	657:338.43
COBISS:	11862812
Views:	1042
Downloads:	246
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Analysis of accounting at farms
Secondary abstract:	ABSTRACT The thesis introduces the initiation of accounting on farms. With the new law on accounting it will be necessary for those farms that exceed the regulatory income for basic farming and basic forestry activities to establish an accounting system. Because the new law regulates many farms, which have never before established an accounting system, I will try to present the process of establishing an accounting system on farms in my thesis and answer some of the questions that relate to the subject. The thesis is broken into three chapters. The second chapter presents the theoretical basis for accounting and farming, as well as accounting systems on farms to this day. The third chapter lays out the process of establishing an accounting system on a farm and an analysis of two comparable accounting systems that already in place. I have analysed and compared the establishing of two accounting systems on two seperate farms using specific indicators. The last chapter contains the conclusion of my findings and the questions which I have not answered within the thesis.
Secondary keywords:	accounting;farming;founding balance sheet;FADN methodology;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	47 str.
ID:	8729710