Prednosti in slabosti zunanjega izvajanja računovodenja

diplomsko delo

Marina Marič (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Diplomska naloga z naslovom »Prednosti in slabosti zunanjega izvajanja računovodenja« predstavlja na samem začetku računovodstvo kot vedo in v nadaljevanju še računovodstvo kot funkcijo v delovanju podjetja. Zato so najprej predstavljene značilnosti računovodstva kot vede, in sicer zgodovinski razvoj, funkcije računovodstva in njegova vsebinska delitev; v nadaljevanju pa je poudarek na računovodstvu kot pomembnemu delu pri poslovanju podjetja. Računovodstvo kot ena izmed ključnih funkcij za uspešno delovanje podjetja je lahko organizirana v obliki lastne računovodske službe ali pa jo podjetje prenese na zunanjega izvajalca teh storitev, to je na računovodski servis. V diplomski nalogi je poudarek predvsem na zunanjem izvajanju računovodstva, katerega razcvet pri nas beležimo od osamosvojitve naprej in se kaže kot poslovni odnos med naročnikom in izvajalcem računovodskih storitev. Razlogov za zaupanje računovodske funkcije podjetja zunanjemu izvajalcu je več, odločitev o tem pa vsekakor ni preprosta in je za podjetja nujno potrebno, da dobro pretehtajo prednosti in slabosti takega načina organiziranja računovodske službe.

Keywords

računovodstvo;računovodski servisi;računovodske storitve;zunanje izvajanje;prednosti;slabosti;

Data

Language:	Slovenian
Year of publishing:	2014
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Marina]
UDC:	657.1
COBISS:	12011548
Views:	1355
Downloads:	305
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Advantages and disadvantages of outsourcing accounting
Secondary abstract:	Diploma work with title »Advantages and disadvantages of outsourcing accounting« at the beginning presents an accounting as discipline and after that also as one of the most important function in business of company. Therefore, firstly are introduced features of accounting as a discipline; its development, accounting functions and sharing by its contents. Accounting as one of the key features for successful operation of the enterprise may be organized in the form of their own accounting department or in other way, the accounting services are made by external provider (accounting firm) and this is called outsourcing. In work the focus is on outsourcing accounting, which has expanded a lot since independence of Slovenija. Outsourcing is known as a business relationship between the customer and the provider of accounting services. There is a lot of reasons why companies outsource their accounting and decision is certainly not easy to make. It is essential for companies to consider the advantages and disadvantages of outsourcing accounting.
Secondary keywords:	accounting;outsourcing accounting;accounting firm;customer of accounting services;advantages;disadvantages.;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	56 str.
ID:	8772840