20.500.12556/DKUM-14530 PRESOJA KAKOVOSTI RAČUNALNIŠKEGA PROGRAMA ZA RAČUNOVODSTVO MCLINE QUALITY ASSESSMENT OF COMPUTER PROGRAM FOR ACCOUNTING MCLINE Za računovodski informacijski sistem je značilna velika količina obdelovanja podatkov, ki sestoji iz zbiranja, obdelave in shranjevanja podatkov ter priprave dokumentov. Večina podjetij uporablja za evidentiranje poslovnih dogodkov in vodenje poslovnih knjig računalniške programe. Namen računalniških programov za računovodstvo je, da poenostavijo obdelavo podatkov in oblikujejo informacije za notranje in zunanje uporabnike. Računovodski računalniški program mora izpolnjevati določene posebne značilnosti, ki jih zahteva stroka. Značilnosti različnih programov, ki se uporabljajo v Sloveniji, so v bistvu enake, saj morajo izpolnjevati zahteve standarda in regulativnih okvirov, t.i. Zakon o gospodarskih družbah, kot enega od temeljnih aktov, ki urejajo to področje in Slovenskimi računovodskimi standardi, kot računovodska pravila, o tem kako morajo podjetja voditi poslovne knjige. Na trgu je veliko računalniških programov za računovodstvo in zato moramo biti pozorni katerega izberemo. V diplomski nalogi je raziskana primernost programa za osnovna sredstva podjetja Mcline d.o.o. za uporabnike. V prvem delu smo prikazali pomen računalniških rešitev, sodila za vrednotenje in kriterije kakovosti dobrih računovodskih računalniških rešitev. V naslednjem delu smo prikazali teoretičen del osnovnih sredstev, ki jih obravnavajo slovenski računovodski standardi. V zadnjem delu pa je na praktičnem primeru raziskana primernost uporabe omenjenega programa. Tako lahko ugotovimo, da je program za osnovna sredstva Mcline d.o.o. primeren za uporabo v računovodstvu. Program omogoča obračun amortizacije za osnovna sredstva in različne načine prevrednotenja. Uporabnikom so na voljo različni izpisi osnovnih sredstev, evidence osnovnih sredstev pa je usklajena z evidenco v glavni knjigi. The accounting system is characterized by a large amount of data processing, which includes data collection, data processing and data storage as well as the preparation of documents. Nowadays, most companies use software for recording transactions and for bookkeeping. The purpose of accounting software is to simplify data processing and to prepare the information for internal and external users. Accounting software must meet certain specific characteristics required by the profession. The features of different software used in Slovenia are essentially the same since they have to comply with standard and regulatory frameworks, i.e. the Companies Act as one of the fundamental acts governing this field, and the Slovenian Accounting Standards as the accounting rules on how businesses should keep the books. Today, a lot of different accounting software is available on the market and for that reason one must choose it with care. The diploma thesis investigates the suitability of the program for fixed assets developed by the Mcline d.o.o. company. In the first part we show the importance of IT solutions, the evaluation criteria and the quality criteria for good financial computer solutions while in the second part we concentrate on the scope of fixed assets as covered by the Slovenian Accounting Standards. The final section of the thesis presents the results of the analysis concerning the suitability of the above mentioned software. The results show that the program for fixed assets developed by the Mcline d.o.o. company is suitable for the use in accounting. Namely, it enables the calculation of depreciation for fixed assets as well as different ways of revaluation. In addition, various printouts of fixed assets are available for users while the inventory of fixed assets is in line with the general ledger records. Ključne besede: računovodstvo računovodski informacijski sistem računalniški program osnovna sredstva slovenski računovodski standardi standard kakovosti amortizacija. Keywords: accounting accounting information system computer program fixed assets Slovenian Accounting Standards quality standards depreciation. true true false [M. Kamenečki] Slovenski jezik Angleški jezik Diplomsko delo 2010-06-18 11:26:44 2010-09-17 10:25:51 2022-04-12 22:06:12 2023-12-18 03:10:01 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 10354460 URN:SI:UM:DK:PXI8I0LS UNI_Kamenecki_Mateja_2010.pdf UNI_Kamenecki_Mateja_2010.pdf 1 B31C28AB2294013396220B7C6AE4E91D 194477729e859517b0c5a6d9965a2ca26c2136d582c8e2b098f9d52b0b79b639 2d1dcca0-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/a9b80eb8-99cd-466c-9204-1994bdac4363 https://dk.um.si/Dokument.php?lang=slv&id=15493 Ekonomsko-poslovna fakulteta 0 0 0