Organiziranost računovodskega analiziranja podjetja First, d.o.o.

diplomski projekt

Sandra Škafar (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Realizacijo ciljev, ki jih posameznik ne bi mogel sam doseči in uresničiti, omogoča organizacija na vseh področjih. Zaradi tega je pomen organizacije omejen na celoto delovnih in življenjskih aktivnosti človeka, ne pa samo na gospodarsko dejavnost. Prav tako pomen organizacije izhaja iz narave človeka, ki je družbeno bitje in potrebuje komunikacijo z drugimi ljudmi ter delovanje v skupnosti. Neposrednih predpisov, ki bi urejali organizacijo delovanja računovodskih služb, ni na razpolago. V Zakonu o gospodarskih družbah, Slovenskih računovodskih standardih in v Kodeksu računovodskih načel obstajajo le splošna napotila glede organiziranosti. Tako vsaka računovodska služba ugotavlja interne potrebe podjetja in temu primerno pristopi. V diplomskem delu sta predstavljena podjetje First, d. o. o., iz Murske Sobote in način, kako je organizirano računovodsko analiziranje v podjetju. Ugotavljamo, da ima obravnavano podjetje dobro organizirano računovodsko analiziranje, saj ima računovodsko analiziranje materiala, storitev in plač urejeno skladno z obravnavano literaturo s tega področja. Kljub dobremu poslovanju podjetja First, d. o. o., so podani morebitni predlogi izboljšav.

Keywords

računovodska analiza;računovodski izkazi;računovodsko poročanje;organiziranost;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[S. Škafar]
UDC:	657.3
COBISS:	12575004
Views:	604
Downloads:	70
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Organization of accounting analysis in company First, d.o.o.
Secondary abstract:	Organization in all areas enables accomplishment of goals which could not be achieved by an individual. Due to that, the importance of organization is limited to the whole of working and life activities of a human, and not only to the economic activity. Also, the importance of organization originates in the nature of a human who is a social being and needs communication with other people and operation in community. There are no direct regulations available which would regulate organization of operation of accounting office. In Companies Act, Slovene Accounting Standards, and Code of Accounting Principles, there are only general guidelines in regard to organization. Thus, every accounting office establishes internal needs of a company and approaches accordingly. In the graduation thesis, the company First, d. o. o., from Murska Sobota is presented, as well as accounting analysis in the company. We have established that the considered company has a well-organized accounting analysis, since the accounting analysis of material, services, and salaries is consistent with the considered literature from this field. Despite the sound business operation of the company First, d. o. o., there are possible suggestions for improvements given.
Secondary keywords:	accounting analysis;accounting reports;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	31 str.
ID:	9161470