20.500.12556/DKUM-10834 PRESOJA ORGANIZIRANOSTI NOTRANJIH KONTROL V PODJETJU MARIBORSKA LIVARNA MARIBOR D.D. EVALUATION OF THE ORGANISATION OF INTERNAL CONTROLS IN THE MARIBORSKA LIVARNA MARIBOR D.D. COMPANY Diplomsko delo obravnava teoretični in praktični vidik sistema notranjih kontrol. Praktični vidik notranjih kontrol smo prikazali na primeru podjetja Mariborske livarne Maribor in sicer s poudarkom notranjih kontrol, na osnovnih sredstvih in materialu. Poznamo veliko definicij notranjih kontrol. Notranje kontrole so kompleksen, skrbno premišljen način delovanja. Podjetje jih uvede z namenom, da se zagotovi zaščita sredstev in nemoten način poslovanja. Za podjetje je pomembno, da posveča pozornost petim glavnim komponentam notranjih kontrol. To so: kontrolno okolje, ocenitev tveganja, kontrolne aktivnosti, informacije in komunikacija ter nadzor. V diplomskem delu smo s pomočjo diagrama poteka prikazali, kako delujejo notranje kontrole pri nabavi OS in materiala. S pomočjo vprašalnika, ki smo ga sestavili za vodjo računovodstva in zunanje revizorje, smo poskusili oceniti delovanje notranjih kontrol v MLM. Spoznali smo, da je sistem notranjih kontrol v MLM ustrezno razvit. Strokovni zaposlenci v računovodstvu skrbijo, z nenehnim izobraževanjem in dopolnjevanjem svojega znanja, za učinkovito delovanje notranjih kontrol. Izboljšave so v vsakem podjetju vedno dobrodošle, tako velja tudi za Mariborsko livarno Maribor d.d. The diploma paper focuses on the theoretical and practical views of the system of internal controls. The practical view of internal controls is showed through the case study in the company Mariborska livarna Maribor, with the emphasis on internal controls, assets and materials. There are many definitions which define the term internal controls. Internal controls are complex, well considered ways of active working. The company includes them to assure the protection of assets and fluent way of operation. The company's focus lays on the five main components of internal control. These are: the control environment, assessment of risk, control activities, information and communication as well as control. The diagram in the diploma paper shows the working of the process of internal controls within the purchase of materials and assets. With the questionnaire which was carried out on accountants and revisors, we wanted to asses the working of internal controls in the company MLM. The findings show that the system of internal controls in MLM is appropriately developed. Competent employees in the accountancy assure the effective working of internal controls with the help of constant education and extra training. Improvement is welcome in every company, and the same holds good for the company Mariborska livarna Maribor d.d.. Ključne besede: notranje kontrole knjigovodenje osnovna sredstva material diagram poteka vprašalnik notranjih kontrol. Internal controls accountancy assets material process diagram questionnaire about internal controls. true true false [M. Rebernik] Slovenski jezik Angleški jezik Diplomsko delo 2009-06-08 22:07:07 2009-11-19 11:14:50 2022-04-11 16:36:20 2022-04-17 03:16:15 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 10035484 URN:SI:UM:DK:FUHSIM8T VS_Rebernik_Mateja_2009.pdf VS_Rebernik_Mateja_2009.pdf 1 D0703DCCD7FC1C0C4752B1FE40596620 243cfbd365044f78ed302ca00b5cdf4abb16dd761a2b296057d5db239818add2 f450e386-7c02-11eb-bb7a-00155d0001ca 20.500.12556/dkum/9d7b7ca4-ac6c-4a13-bdd5-4d2bcd84e6ea https://dk.um.si/Dokument.php?lang=slv&id=9251 Ekonomsko-poslovna fakulteta 0 0 0