Izdelava predračunskih temeljnih izkazov za gradbeno podjetje X

diplomsko delo

Sandra Pančić (Author), Bojana Korošec (Mentor)

Abstract

Računovodsko predračunavanje je računovodska funkcija, ki je usmerjena v pripravo nadrobnih predračunov in predračunskih temeljnih računovodskih izkazov. Predračuni so namenjeni predvsem notranjim uporabnikom za kakšne poslovne odločitve v podjetju. V diplomski nalogi smo predstavili računovodsko predračunavanje in temelje pojme računovodskega predračunavanja. Proučili smo metodike računovodskega predračunavanja, in predstavili tudi podlage, ki jih potrebujemo pri izdelavi predračunov. Za podjetje X smo najprej predstavili značilnosti njegovega poslovanja, njegove cilje in strategije. Za izdelavo predračunov smo izbrali metodo gibljivega predračunavanja, ki smo jo povezali z rastočo metodiko predračunavanja. Zato smo razčlenili celotne stroške v podjetju na stalne in spremenljive. Na koncu smo izdelali Izdelali smo vse tri predračunske izkaze predračunski izkaz poslovnega izida, predračunsko bilanco stanja in predračunski izkaz denarnih tokov.

Keywords

predračunavanje;računovodstvo;gradbena podjetja;predračunske kalkulacije;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[S. Pančić]
UDC:	657:332.834.3(043.2)
COBISS:	12506908
Views:	663
Downloads:	122
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Master budget preparation for company X
Secondary abstract:	Accounting budgeting is an accounting function, which is focused on preparing detailed estimates and basic budgeted financial statements. Estimates are mainly intended for internal use for specific commercial decisions in a company. The thesis presents budgeting and basic concepts of budgeting. We have studied the methods of budgeting and presented the basis, which we need to make estimates. For company X we have primarily presented the characteristics of their business operation, their objectives and strategies. In order to produce estimates we have selected the method of flexible budgeting, which we connected with the growing budgeting methodology. Therefore we have broken down all of the company’s costs into fixed or variable. We produced all three prospective statements: the projected income statement, budgeted balance sheet and budgeted cash flow statement.
Secondary keywords:	budgeting;budgeted financial statements;budgeted profit or loss;budgeted balance sheet;budgeted cash flow;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	38 str.
ID:	9136521