20.500.12556/DKUM-37180 PRESOJA NOTRANJIH KONTROL PRI OBRAČUNU PLAČ NA PRIMERU PODJETJA SIMFIN D.O.O. ASSESSMENT OF INTERNAL CONTROLS IN THE CALCULATION OF WAGES: THE CASE OF COMPANY SIMFIN LTD. Diplomski seminar je sestavljen iz dveh delov, in sicer teoretičnega in praktičnega. V teoretičnem delu smo preučili sistem notranjih kontrol in obračuna plač. Teoretična spoznanja smo uporabili na praktičnem primeru. Na primeru podjetja Simfin, d. o. o., smo izvedli praktični del diplomskega seminarja. Preučili smo potek obračuna plač podjetja Simfin in kje se lahko v tem postopku pojavljajo težave. Opredelili smo logične in programske notranje kontrole na vseh ravneh obračuna plač in preučili pomembnost notranjih kontrol. Na vseh ravneh obračuna plač smo opredelili kontrolne cilje, pomembna tveganja in kontrole ter poizkušali podati predlog izboljšav. Ugotovili smo, da ima podjetje Simfin, d. o. o., sistem notranjih kontrol zasnovan tako, da kontroliranje poteka sproti in nemoteno. Oseba, ki obračunava plače, nosi celotno odgovornost za morebitna nepravilna izplačila plač ali morebitne napake v zvezi s stroški plač. Za notranje kontrole, ki smo jih preučili, smo ugotovili, da so ustrezno zasnovane in da delujejo na način, ki zagotavlja preprečevanje, odkrivanje in odpravljanje napak in prevar. The thesis is composed from two parts: theoretical and practical. In the theoretical part we have examined the system of internal control and payroll. All of the theoretical findings, we used on a practical example. For the practical part of the thesis we have used the case of the company Simfin d.o.o. We have considered the conduct of business payroll Simfin and also where problems can occur. We defined the logic and internal control program at all levels of wage settlements and examines the importance of internal controls. We have identified control objectives and control of the significant risks at all levels of payroll and we tried to make proposals for the improvements. We out found that the company has a system of internal controls designed to control all process regularly and smoothly. Person who is charged for billing the wages is responsible for any improper payment of wages, or any errors related to wage costs. For internal control, we have studied, we found out that they are properly designed and operated in a manner that ensures the prevention, detection and correction of errors and fraud. sistem notranjih kontrol notranje kontrole kontrolni cilji obračun plač stroški plač system of internal controls internal controls control objectives payroll payroll costs true true false [D. Ravnjak] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-08-19 20:07:17 2012-11-16 14:16:49 2022-04-22 11:13:49 2021-04-17 03:33:38 2012 0 Koritno 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 11200284 URN:SI:UM:DK:MMNOWDLT VS_Ravnjak_Danijela_2012.pdf VS_Ravnjak_Danijela_2012.pdf 1 3E6786883AF9B25BD6F3B55D3C17FE3E 52b94c39b00d36895d8781fe0c947a2d79ec8d4abaca5f17b897504af32af1f7 2e3c0fc4-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/c6b7ba6a-ef1f-48ea-8026-c36c11d0d27c https://dk.um.si/Dokument.php?lang=slv&id=49207 Ekonomsko-poslovna fakulteta 0 0 0