20.500.12556/DKUM-14025 ANALIZA RAČUNOVODSKEGA PREDRAČUNAVANJA V REVIZIJSKI DRUŽBI "X" ANALYSIS OF BUDGETING IN AUDITING COMPANY "X" Diplomsko delo obravnava teoretični in praktični vidik računovodskega predračunavanja. V teoretičnem delu smo proučili zakonodajo sprejeto na tem področju in teorije nekaterih avtorjev, v praktičnem delu pa smo proučili konkretni primer računovodskega predračunavanja v družbi in implementacijo metode predračunavanja. Pri preučevanju računovodskega predračunavanja v družbi, smo raziskali posebnosti predračunavanja v dejavnosti v kateri družba posluje, in hkrati usklajevanje teh aktivnosti z zahtevami velikega koncerna, kateremu družba pripada. Ugotovili smo, da je sam sistem predračunavanja dobro zastavljen, istočasno pa so dobro usmerjeni tudi vsi akterji pri predračunavanju in v skladu z to predpostavko nudijo dobro podporo pri odločanju top managementu. The thesis deals with the theoretical and the practical aspect of budgeting. In the theoretical part of the thesis we get to know the Slovene legislation and theoretical viewpoints of several major authors. The practical part of the thesis deals with the budgeting in an actual company, and its way of implementing the target costing method of budgeting. During the study of budgeting in our subject company, we encountered certain specific cases in budgeting resulting from the company’s industry and at the same time faced certain difficulties related to the coordination of the budgeting activities with the requirements of the international Group to which the company belongs. Through analysis we came to a conclusion that the company has a good set of budgeting system, which results in good support to top management bossiness decisions. RAČUNOVODSKA FUNKCIJA RAČUNOVODSKO PREDRAČUNAVANJE PREDRAČUNSKI IZKAZ POSLOVNEGA IZIDA METODA CILJNIH STROŠKOV NADZOR ANALIZA. ACCOUNTING FUNCTION BUDGETING BUDGET PROFIT AND LOSS STATEMENT TARGET COSTING CONTROLLING ANALYSIS. true true false [N. Jambrović] Slovenski jezik Angleški jezik Diplomsko delo 2010-05-20 10:10:26 2010-08-30 12:48:57 2022-04-12 11:40:24 2023-12-17 03:11:42 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 10343708 URN:SI:UM:DK:GVZ5I8K0 VS_Jambrovic_Nevenka_2010.pdf VS_Jambrovic_Nevenka_2010.pdf 1 807EB7C928B36EB2FFB57CD88338B2A5 4409bb7fdde5bc5fc9661098bcbf94c9ad410b68071cc1eb38c70cbcc4065962 0d69c7c5-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/e93978d6-b554-4248-8b18-3552e78ceb27 https://dk.um.si/Dokument.php?lang=slv&id=14660 Ekonomsko-poslovna fakulteta 0 0 0