Proučitev računovodskega nadzora v podjetju Gorenje d.d.

diplomski projekt

Petra Hriberšek (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

V mnogih, predvsem manjših podjetjih nadzor poslovanja pomeni dodaten strošek, ki presega prinešene koristi, zato izvajajo le neformalno sprotno kontroliranje poslovanja in pri tem ne potrebujejo posebaj formiranih oddelkov. Največkrat tudi računovodske storitve in analize poslovanja prepustijo zunanjim izvajalcem, zato računovodskega nadzora, kot dela poslovnega nadzora v organizaciji ne izvajajo. V večjih podjetjih, še posebno tistih, z decentralizirano strukturo je le-ta nujno potreben za obstoj podjetja, v nekaterih oblikah organizacij pa tudi zakonsko obvezen. Dober računovodski nadzorni sistem podjetjem prinaša mnoge koristi v smislu informacij o njihovem finančnem položaju in kar je najbolj pomembno, o vzrokih, ki so jih privedli do trenutnega položaja. Šele ko poznamo vzrok za nastalo situacijo namreč lahko razmišljamo o ukrepih za izboljšanje ali ohranjanje položaja podjetja in pripravimo vse potrebne vire, ki jih pri tem potrebujemo. Kljub omenjenim koristim, se nekatera podjetja premalo zavedajo pomena nadziranja in ga jemljejo le kot obveznost do zunanjih uporabnikov informacij. Takšna podjetja izvajajo le tako imenovane trde kontrole računovodskih podatkov, ki so najpogosteje vgrajen v informacijski sistem podjetja. Danes vedno kompleksnejše potrebe poslovodstva poleg teh zahtevajo tudi izvajanje mehkih kontrol, ki so manj formalne in jih najpogosteje ni mogoče vgraditi v informacijski sistem podjetja, kar pa še ne pomeni, da so manj pomembne. Njihovo dosledno izvajanje prav tako prinaša mnoge koristi, v smislu informacij, ki so potrebne za izboljševanje delovanja notranjih kontrol, ocenjevanje tveganja in načrtovanje izvajanja notranjih kontrol. Če želimo v poslovni proces vpeljali tudi mehke kontrole, je ključnega pomena politika vodstva, ki mora dopuščati zdravo mero demokracije in s tem vplivati na zaposlene, da se počutijo kot del podjetja. Ko dosežemo zaupanje zaposlenih in ko imajo le-ti občutek, da s svojimi predlogi in delom prispevajo k rasti podjetja ter da jim podjetje njihov vložek na nek način vrača, smo naredili velik korak pri vpeljavi mehkih kontrol. S takšnim načinom dela namreč dvigujemo etične in moralne vrednote, krepimo komunikacijo in tako izboljšujemo celoten nadzorni sistem.

Keywords

revidiranje;računovodstvo;kontrola;računovodske informacije;nadzor;modeli;COSO;COCO;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[P. Hriberšek]
UDC:	657.6
COBISS:	12093724
Views:	996
Downloads:	153
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Examination of the accounting control within the company Gorenje d.d.
Secondary abstract:	In many companies, especially the smaller ones business control represents an additional cost that exceeds benefits. They can only hold informal and simultaneous business controls, which does not require special sections. Most of the financial services and business analysises entrust outsourcing, therefore financial control is also not implemented as a part of the business organization's control. In larger companies, especially those with a decentralized structure, is busines conterol necessary for the existence of the company, and is sometimes even legally obligatory. A good financial control system brings many benefits to companies. It connects the information about their financial position and what is most important the causes that have led to their current situation. Only when we know the cause of a situation we can think of measures to improve or maintain the position of the company and prepare all the necessary resources. Despite these benefits some companies are insufficiently aware of the importance of monitoring. They take it only as an obligation to the external information users. Such companies carry out a so-called hard control of financial data, which are frequently built into the company's information system. The increasingly complex needs of modern management in addition require the application of soft controls. They are less formal and most often can not fit in the company's information system; nevertheless it does not mean that they are less important. Their strict implementation also brings many benefits in terms of information needed for improving the internal controls, risk assessment and planning the implementation of internal controls. If we want to introduce soft controls into the business process the leadership policy is crucial. It must permit a healthy degree of democracy, and thus enable the employees to feel part of the company. When you reach the trust of employees and when they have a feeling of contribution and help of the company growth, and they are also growing alongside, we have made a big step in the introduction of fuzzy control. This way of management raises ethical and moral values, strengthens communication and thus improves the entire control system.
Secondary keywords:	accounting control;auditing;controlling;information;COSO;CoCo;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	iii, 33 str., 5 str. pril.
ID:	8887347