Presoja popisa osnovnih sredstev pri zasebniku prevozniku

diplomsko delo

Mateja Bedrač (Avtor), Andreja Lutar-Skerbinjek (Mentor)

Povzetek

Osnovna sredstva v podjetjih predstavljajo navadno največji delež premoženja podjetja. Zato je poslovanje nad njimi treba še posebej pozorno spremljati. Če želimo kot lastnik podjetja ugotoviti točno stanje svojega premoženja, moramo vsaj enkrat letno izvesti ukrep za preverjanje zanesljivosti podatkov o vseh sredstvih in obveznostih do njihovih virov oziroma z drugimi besedami opraviti moramo popis oziroma inventuro. Le na ta način lahko zagotovimo, da so knjižna stanja točna. S tem pa zagotovimo tudi natančne podlage za sestavitev bilance stanje, ki mora biti sestavljena jasno in natančno ter mora resnično in pošteno prikazovati premoženje podjetja. V diplomski nalogi smo najprej na podlagi obstoječe literature proučili, kako poteka popis osnovnih sredstev, in to predstavili tudi na primeru podjetja. V proučevanem podjetju se popis izvaja ročno preko popisnih listov, kar z drugimi besedami pomeni, da podjetje ne uporablja evidentiranja in spremljanja osnovnih sredstev preko črtne kode. Ugotovili smo, da je tak popis zamuden in da mogoče tudi ne odraža dejanskega stanja. Podjetju zato predlagamo, da si vsaj do naslednjega rednega popisa uredi prehod na evidentiranje in spremljanje osnovnih sredstev preko črtne kode. Prav tako bi bilo priporočljivo sprejeti poseben notranji akt Pravilnika o popisu, ker trenutno uporablja le predpise po Zakonu o gospodarskih družbah in navodila, ki jih predstavljajo Slovenski računovodski standardi ter Pravilnik o računovodstvu. Tukaj pa ni jasnih navodil, vsaj v tehničnem smislu, kako se naj proučevano podjetje ravna in drži pravil, glede na to, da ima vsako podjetje neke svoje posebnosti.

Ključne besede

osnovna sredstva;inventura;presežek;primanjkljaj;prevozništvo;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2016
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[M. Bedrač]
UDK:	657.421(043.2)
COBISS:	12439836
Št. ogledov:	857
Št. prenosov:	70
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Assessment of the fixed assets inventory for a privately owned transport company
Sekundarni povzetek:	Fixed assets generally represent the largest share of the company’s assets, which is why control over their operations should be closely monitored. If we as an owner want to assess the exact state of their assets, we need to at least annually perform a measure to verify the reliability of data on all assets and liabilities or in other words, we need to do an inventory. This is the only way to ensure that the sheet is accurate. This way we also ensure accurate bases for the balance sheet, which needs to be prepared clearly and accurately and realistically and fairly present the assets of the company. In the thesis we initially studied the inventory of fixed assets with the help of existing literature and then further presented this in the case of a company. The inventory in the analysed company takes place manually with the help of inventory papers, which means that the company does not use recording and monitoring of fixed assets through the barcode. We found that such kind of inventory is time consuming and that it possibly does not reflect the actual state. We therefore suggest to the company to transition to recording and monitoring of fixed assets through the barcode until the next inventory. It would also be good if the company would adopt a special internal act of the Inventory Act, since it currently uses only the provisions according to the Companies Act and manuals from the Slovenian accounting standards and the Accounting regulations. These acts provide no clear rules, at least not in a technical sense, how the analysed company should act and follow ruled, since each company has its own specifics.
Sekundarne ključne besede:	inventory of fixed assets;fixed assets;surplus;deficit;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Diplomsko delo
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	II, 34 str., 6 str. pril.
ID:	9136557