Analiza izbire računovodskega programa z večkriterijskim odločanjem v podjetju x

delo diplomskega seminarja

Maja Mulec (Author), Vesna Čančer (Mentor)

Abstract

Uporaba računalniških računovodskih programov v podjetjih je postala nuja, saj brez uporabe sodobne tehnologije danes skoraj ni mogoče poslovati. Z namenom olajšati zahtevno računovodsko delo so programska podjetja razvila in še razvijajo uporabne računovodske programe. Vsako podjetje, ki ima svojo računovodsko službo, potrebuje za normalno delo računovodski program, ki je prilagojen poslovanju posameznega podjetja. Pogosto se pojavi vprašanje, kateri program je najustreznejši za določeno organizacijo, zato se zdi smiselno analizirati izbiro računovodskega programa, s pomočjo katerega se vodstvo lažje odloči za najugodnejši program. Za lažje odločanje obstaja veliko tehnik, ki jih uporabljajo managerji. Tehnike odločanja so v poslovni praksi zelo pomembne in koristne. Pri odločanju si lahko managerji pomagajo z različnimi orodji. V delu diplomskega seminarja smo se odločili za metodo odločanja po več kriterijih hkrati. Odločali smo se med tremi računovodskimi programi, in sicer Krmar, iCenter in OpPIS. Te smo izbrali, ker so najprimernejši glede na način računovodenja v srednje velikem podjetju. Podatke, na podlagi katerih smo oblikovali kriterije in podkriterije, smo dobili v podjetju X, podjetju Saop in podjetju Opal. S pomočjo računalniškega programa Expert Choice smo izvedli analizo izbire računovodskega programa v podjetju X. Za računalniški program Expert Choice smo se odločili, ker je odlična podpora metodi analitičnega hierarhičnega procesa (AHP). Metoda AHP temelji na razmerni skali in dovoljuje vključevanje med seboj konfliktih kriterijev. Problem smo predstavili s pomočjo drevesa odločanja, pri čemer je glavni cilj na najvišjem nivoju, sledijo mu kriteriji in podkriteriji, na najnižjem nivoju se nahajajo alternative. Naslednji korak pri izdelavi analize izbire računovodskega programa je določanje uteži in merjenje vrednosti, sledi mu sinteza. Postopek smo zaključili z izdelavo analize občutljivosti in preverili stabilnost dobljenih rezultatov. Rezultat je pokazal, da je najprimernejši program Alternativa 2, ki ima najvišjo vrednost.

Keywords

večkriterijsko odločanje;izbira;kriteriji;alternative;računovodstvo;programska oprema;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Mulec]
UDC:	519.816:004.4:657(043.2)
COBISS:	12452892
Views:	947
Downloads:	139
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary title:	Analysis of the choice of accounting software using multiple criteria decision-making in the company x
Secondary abstract:	Using of computer accounting programs in companies has become a necessity because it is not possible to have business without using of modern technology. Programming companies have developed and still have been developing useful accounting programs with the purpose to ease the demanding accounting work. Each company, which has its own accounting department, needs an accounting program for normal work, which is adapted to business of the individual company. There is a frequent question, which program is the most appropriate for certain organization, therefore, it seems sensible to analyse the choice of the accounting program, which can help the management to decide for it. There are several techniques for easier decisions, which are used by managers. Techniques of deciding are very important and useful in the business practice. Managers can help themselves with different tools when deciding. In the diploma seminar paper, we have decided for the method of decision-making with respect to multiple criteria. We have been deciding among three accounting programs: Krmar, iCenter, and OpPIS. We have chosen them because they are the most appropriate according to the way of accounting in a middle company. The data, which have been the base for criteria and sub-criteria, have been taken in the company X, company Saop, and company Opal. With the computer program Expert Choice, we have done an analysis of choice of the accounting program in the company X. We have decided for the software Expert Choice because it is an excellent support to the method of the analytic hierarchy process (AHP). The method AHP is based on ratio scale and allows including of conflict criteria. The problem has been presented with the help of the decision-making tree, where the main goal is on the highest level, followed by criteria and sub-criteria, at the lowest level, there have been the alternatives. The following step when making an analysis of choosing the accounting program is defining of weights and measurement of values, followed by the synthesis. The procedure has been concluded with the analysis of sensibility and testing of the results’ stability. The result has shown that the most appropriate program is Alternative 2, which has the highest value.
Secondary keywords:	AHP;accounting program;Expert Choice;multi - criteria ceecision making;alternative;criterion;choice.;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 29 str.
ID:	9140842