20.500.12556/DKUM-12561 RAČUNOVODSKI POSNETEK POSLOVNIH PROCESOV NA PODROČJU CELOVITEGA FINANČNEGA PREDRAČUNAVANJA V POMORSKI AGENCIJI AN ACCOUNTING RECORD OF BUSINESS PROCESSES IN TOTAL BUDGETING APPLIED TO A SHIPPING AGENCY Računovodsko predračunavanje je ponavadi razvito le v srednje velikih in velikih gospodarskih družbah, ki imajo na razpolago ustrezne kapacitete kot so npr. boljša informacijska tehnologija, kadri, finančna sredstva. V proučevanem podjetju, ki je po merilih Zakona o gospodarskih družbah majhno podjetje, pa imajo prav tako razvito celovito predračunavanje in je redno izvajano, ker so takšne zahteve poslovodstva in ladjarja (principala), ki sta s pravnega vidika dve samostojni pravni osebi. Dejansko pa gre za specifičen odnos med principalom in agentom, ki je urejen z agentsko pogodbo. Agent si poleg drugih poslovnih koristi, ki mu jih prinaša predračunavanje, zagotavlja tudi finančno stabilnost in plačilno sposobnost. Posredno pa jo zagotavlja tudi ladjarju. predračunska sporočila so torej potrebna in koristna poslovodstvu agenta in poslovodstvu ladjarja, oba pa na osnovi teh informacij sprejemata poslovne odločitve. Nekatere so v skupni domeni, o nekaterih pa odloča ali samo agent ali samo ladjar. Da bi prišli do predračunskih izidov, pa moramo izvajati določene postopke in naloge, ki bi jih lahko opredelili kot procese, ki potekajo po vnaprej določenih poteh. Prikaz in opis teh procesov je predmet pričujočega dela. Budgeting is usually implemented only in medium-sized and large commercial companies wich can avail themselves of adequate capacities, such as e.g. improved IT, as well as sufficient human and financial resources. According to the criteria of the Commercial Companies Act zhe company analysed in this thesis counts as a small company, nevertheless it has developed and regulary applies a total budgeting system in order to meet the requirements of its management and the shipowner (principal), who are both independent legal entities from a legal point of view. In fact this system reflects a specific relationship between the principal and the agent, wich is regulated by means of an agency contract. In addition to other business advantages derived from the budgeting system it also ensures financial stability and solvency to the agent, as well as indirectly to the shipowner. Budgeting information is thus necessary and useful to the management of both the agent and the shipowner, who both base their business decisions thereon. Some of these decisions are taken jointly, whereas others are arrived at by the agent and/or the shipowner independently. In order to produce budgeting results certain procedures and tasks which can be defined as processes implemented according to pre-established routes have to be carried out. The presentation and demonstration of these processes is the subject matter of this thesis. računovodsko predračunavanje procesi predračunavanja celoviti predračuni podjetja predračuni organizacijskih enot posnetek računovodskih procesov financial budgeting budgeting processes a company's total budgeting budgeting of organizational units financial processes record true true false [T. Sabadin] Slovenski jezik Angleški jezik Diplomsko delo 2009-11-29 13:49:10 2010-04-01 09:33:24 2022-04-12 07:36:01 2022-04-19 03:33:55 2009 0 Koper 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 10169116 URN:SI:UM:DK:ECLH6H95 VS_Sabadin_Tanja_2009.pdf VS_Sabadin_Tanja_2009.pdf 1 2FD26F1AF0CD31306807A34D8E2AA82C 7a8cb1e3bcb8af6c19e9ee833664287b0dc633fa270d3f8768314f750fbee950 72f3a596-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/6f5ebd8f-f0d3-41b4-af2b-8e252dd3b6ca https://dk.um.si/Dokument.php?lang=slv&id=12095 Ekonomsko-poslovna fakulteta 0 0 0