magistrsko delo
Nastja Kramer (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Podjetja morajo dokumentacijo hraniti ustrezno dolgo obdobje in pri tem lahko izbirajo med različnimi načini arhiviranja. V teoretičnem delu smo najprej opredelili temeljne pojme, ki se pojavljajo pri arhiviranju, predstavili temeljne predpise na tem področju, navedli roke hranjenja računovodskega gradiva, navedli osnovna pravila zajema gradiva, varno hranjenje dokumentacije, notranjih pravil in uničenja gradiva. Poleg tega smo analizirali tudi temeljne značilnosti ter prednosti in slabosti klasičnega, mikrofilmskega in elektronskega arhiviranja, v sklopu elektronskega arhiviranja pa smo podrobneje ovrednotili lastno izvajanje elektronskega arhiviranja ter zunanje in kombinirano izvajanje elektronskega arhiviranja. Predstavili smo tudi registre, objavljene s strani Arhiva RS. Ugotovili smo, da 33 % slovenskih podjetij iz štajerske regije, ki so sodelovala v raziskavi, izvaja zakonsko skladno elektronsko arhiviranje dokumentacije, kar je precej več kot v letu 2010, ko je podjetje FrodX, sicer na večjem vzorcu vseh slovenskih podjetij, ugotovilo, da izvaja tovrstno arhiviranje 12,15 % slovenskih podjetij. Največ podjetij, ki v letu 2014 zakonsko skladno elektronsko arhivira dokumentacijo, zaposluje nad 100 oseb. Najpogosteje elektronsko arhivirajo prejete in izdane račune. Kot slabost elektronskega arhiviranja zaznavajo stroške uvedbe in čas vzpostavitve elektronske hrambe, kot najbolj pomembno prednost pa čas, porabljen za iskanje dokumentacije. Elektronskega arhiviranja nimajo uvedenega predvsem manjša podjetja, ki zaposlujejo do 9 oseb. Kot zelo pomemben oziroma najbolj pomemben razlog, da nimajo uvedenega elektronskega arhiviranja, navajajo stroške vzpostavitve, zahtevnost zakonodaje ter dolg in kompleksen postopek ustanovitve, ni pa razlog za neuvedeno elektronsko arhiviranje nepoznavanje njegovih prednosti. Podjetje BSH Hišni aparati d. o. o. je izvajalo arhiviranje računovodske dokumentacije na različne načine; tako v klasičnem, mikrofilmskem kot tudi zunanjem in lastnem elektronskem arhivu. Na podlagi zanesljivosti, cene, dostopnosti in enostavnosti uporabe smo ugotovili, da je izmed vseh obstoječih načinov najprimernejše lastno izvajanje elektronskega arhiviranja.

Keywords

dokumentacija;arhiviranje;elektronsko arhiviranje;mikrifilmi;zunanje izvajanje;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [N. Kramer]
UDC: 004.62:005.92
COBISS: 12101916 Link will open in a new window
Views: 1329
Downloads: 215
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Other data

Secondary language: English
Secondary title: Electronic archiving in Slovenian companies with focus on company BSH Hišni aparati d.o.o.
Secondary abstract: Companies must keep documentation for the appropriate duration and in that case they can choose between different ways of archiving. The theoretical part defines the basic terms of the archiving, presents the main provisions of this field, specifies the time limit for keeping the accounting material, states ground rules for collection of material, safe documentation storage, internal rules and destruction of materials. In addition, the analysis of the fundamental characteristics, advantages and disadvantages of classical, microfilm and electronic archiving was presented. In the context of electronic archiving, company’s internal system of electronic archiving as well as outsourcing of electronic archiving and combination of both systems was evaluated in detail. Also, registers published by the Archives of the Republic of Slovenia were presented. It was established that 33 % of Slovenian companies from Styria region, which were included in survey, implement legally compliant electronic archiving, which is considerably more than in 2010, when the company FrodX established, based on a larger sample from all Slovenian regions, that 12.15 % of Slovenian companies carries out this type of archiving. Most companies which implement legally compliant electronic archiving employ over 100 people. The most common is electronic archiving of issued and received invoices. The downsides of electronic archiving are implementation costs and time used for establishing the electronic storage. The most important advantage is the time spent for searching for documentation. Electronic archiving is not implemented in small companies, which employ up to 9 people. The most important reasons why small companies do not use electronic archiving are implementation costs, the complexity of the legislation and the long and complex process of establishment; however not knowing the advantages is not the reason for the uninitiated electronic archiving. In the BSH Hišni aparati d.o.o. accounting documents were archived in various ways such as in a classic way, on a microfilm, in an outsourced electronic archiving and in company’s internal system of electronic archiving. On the basis of reliability, price, accessibility and simplicity of use, it was established that of all the existing ways of archiving, the best one is company’s internal system of electronic archiving.
Secondary keywords: electronic archive;classic archives;microfilm archives;outsourcing of electronic archiving;company’s internal system of electronic archiving;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: V, 87 str., 8 str. pril.
ID: 8773332