Večkriterijsko naložbeno odločanje na podlagi računovodskih informacij

delo diplomskega seminarja

Anica Hajdinjak (Author), Vesna Čančer (Mentor)

Abstract

Današnji čas od podjetnika zahteva, da za odločitve v dolgoročne naložbe (investicije) skrbno pretehta vse variante, ki so podprte z računovodskimi informacijami. Razširitev podjetja ali strateške odločitve za uvedbo novega proizvoda ali storitve je za podjetnika lahko tudi usodno, če se hitro ne prilagaja trgu oziroma konkurenci. Prav zaradi tega je potrebno pred realizacijo narediti računovodske kalkulacije in predračune. Računalniški programi, ki jih imamo danes na voljo, so podjetniku v veliko pomoč, prav zaradi možnosti reševanja problemov odločanja po več kriterijih hkrati. Predhodno je treba določiti pomembnost kriterijev za odločanje in preference do alternativ. Namen dela diplomskega seminarja je pripraviti temeljne računovodske informacije za odločanje med alternativami naložbenega odločanja. Za ugotovitev najugodnejše variante bomo uporabili program Web-HIPRE, ki je namenjen prav reševanju problemov odločanja po več kriterijih hkrati. Cilj raziskave v delu diplomskega seminarja je predstaviti potrebne računovodske informacije z izračunanimi vrednostnimi kriteriji in s pomočjo večkriterijskega odločanja izbrati najboljšo alternativo.

Keywords

investicije;predračuni;računovodske informacije;večkriterijsko odločanje;viri financiranja;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[A. Hajdinjak]
UDC:	657.31
COBISS:	12264732
Views:	892
Downloads:	1
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Multicriteria investment decision making based on accounting information
Secondary abstract:	In today's unpredictable business environment, an entrepreneur must carefully examine all the available variants for long-term investment that are supported with the financial information. The expansion of business or strategic decisions for the introduction of a new product or service can also be fatal for the entrepreneur if they do not quickly adapt to the market or the competition. That is why it is necessary to perform financial calculations and quotations before the realisation. Computer programs that we have available today offer great help to the entrepreneur due to the possibility of solving the decision-making problems according to several criteria simultaneously. Beforehand, the importance of criteria for decision-making and preferences to alternatives must be established. The purpose of this thesis is to develop basic accounting information for deciding between the alternatives of investment decision-making. In order to determine the best variant, we are going to use the Web-HIPRE program, which is designed to address the problems of decision-making according to several criteria simultaneously. The aim of the research in the thesis is to present the required financial information with the calculated value criteria and select the best alternative with the use of multi-criteria decision-making.
Secondary keywords:	long-term investments;budgets;accounting information;multi-criteria decision-making;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	IV, 32 f., 9 f. pril.
ID:	9127511