diplomsko delo
Nataša Černelič (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

V diplomskem delu na praktičnem primeru gradbenega podjetja raziskujemo analizo računovodenja proizvodnje gradbenih izdelkov z informacijskim sistemom. Namen diplomskega dela je presoditi razporejanje stroškov po naravnih vrstah, stroškovnih mestih in nosilcih ter po vrednotenju proizvodnje gradbenih izdelkov pred in po uvedbi podpore informacijskega sistema MS Navision. Rezultati študije primera kažejo, da je v podjetju uvedba informacijskega sistema vplivala na učinkovitost vodenja računov, in sicer v smislu zmanjševanja časa in stroškov. Zmanjšanje stroškov je posebej izrazito na področju stroškov dela, saj se ti stroški znižujejo zaradi avtomatizacije procesov in bolj učinkovite podpore nalog, ki jih zaposleni opravljajo. Poleg zmanjševanja stroškov uvedba informacijskega sistema prinaša tudi boljši vpogled v poslovanje, kar podjetju omogoča hitrejše in učinkovitejše sprejemanje poslovnih odločitev.

Keywords

stroški;informacijski sistemi;računovodenje;računovodska analiza;kalkulacije stroškov;podjetje;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [N. Černelič]
UDC: 657.47(043.2)
COBISS: 12559644 Link will open in a new window
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Downloads: 89
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Other data

Secondary language: English
Secondary title: Analysing of costs allocation and evaluation of production of building products with support of information system in a building company X
Secondary abstract: In the thesis we investigate the analysis of accounting of production of construction products with the information system in a practical case of a construction company. The purpose of the study is to assess the cost allocation by cost nature, cost units and cost holders as well as to assess the evaluation of the manufacturing of construction products before and after the introduction of the support by the information system MS Dynamics NAV. The results of the case study show that the introduction of an information system in the company affects the efficiency of accounts management, namely in terms of reducing the time and costs. The cost reduction is especially highlighted in labor costs since these costs get lower due to the automation of processes and more effective support for the tasks performance by employees. In addition to reducing the costs, the introduction of the information system also provides better insights into the business, which enables the company to make decisions faster and more efficient.
Secondary keywords: analysis of accounting;cost allocation;evaluation;production;information system MS Dynamics NAV;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II f., 47 str.
ID: 9140036