20.500.12556/DKUM-20087 DEJAVNIKI CEN STORITVE RAČUNOVODENJA V RAČUNOVODSKEM SERVISU FACTORS OF ACCOUNTING SERVICE PRICING IN AN ACCOUNTING FIRM Podjetja, ki opravljajo knjigovodske in računovodske storitve za samostojne podjetnike, družbe z omejeno odgovornostjo, društva in zavode, se pri svojem delu nenehno srečujejo s težavo, kot je vrednotenje opravljenih storitev. Vrednotenje računovodskih storitev smo analizirali na dveh najzahtevnejših naročnikih, za katera izvajamo računovodske storitve. V podjetju Kontesa d.o.o. smo kot pripomoček pri vrednotenju računovodskih storitev uporabili računovodsko tarifo Združenja računovodskih servisov Gospodarske zbornice Slovenije. Pri tem vrednotenju smo upoštevali samo storitve, ki se v okviru enega meseca opravijo za naročnika. V nadaljevanju smo izvedli analizo, pri čemer smo upoštevali dejansko zaračunane prihodke v letu 2010 in nato te prihodke prevrednotili s pomočjo računovodske tarife. Na podlagi te ugotovitve smo izdelali nov model vrednotenja računovodskih storitev za podjetje Kontesa d.o.o.. Da bo podjetje ta model v celoti uporabljalo pa bo potrebno vložiti precej dela in časa. Firms practising bookkeeping and accounting services for independent entrepreneurs, limited liability companies, associations and institutions, constantly find themselves facing difficulties when determining the value for their provided services. We have evaluated the accounting services on the analysis based on the work which had been provided for our two most demanding clients at the firm Kontessa d.o.o. As a means of evaluating the costs of accounting services, we, at the firm Kontessa d.o.o, have used the official accounting tariff of the Chamber of Accountant Services, a member of the Chamber of Commerce and Industry of Slovenia. Whilst evaluating the costs, we have only put into consideration the services being provided for our clients during a span of one month. Then we have conducted an analysis, and at the same time have taken into consideration the actual charged incomes in the year 2010, and then revised these incomes with the help of the accounting tariff. On the basis of these findings we have come up with a new model for evaluating and determining the costs for accounting services at Kontessa d.o.o. But, for this model to be used in its entirety, may take some time and a lot of effort. Ključne besede: računovodski servis računovodska tarifa knjigovodstvo računovodstvo Gospodarska zbornica Slovenije accounting service accounting tariff bookkeeping accounting Chamber of Commerce and Industry of Slovenia true true false Slovenski jezik Angleški jezik Diplomsko delo 2011-09-08 10:11:38 2012-01-12 14:59:01 2022-04-14 07:37:08 2023-12-26 03:28:53 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 10903580 URN:SI:UM:DK:PFNFXLPE VS_Jeromel_Romana_2011.pdf VS_Jeromel_Romana_2011.pdf 1 628EE791C7CD059341CF738526FB969F 0b41f00d53281d5bce79362a2ff8ca935ed2980296d8b6ade26c8b87d53b046f 885439c5-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/46e149fd-c99e-4600-b16e-2467eb941c1e https://dk.um.si/Dokument.php?lang=slv&id=25392 Ekonomsko-poslovna fakulteta 0 0 0