20.500.12556/DKUM-37349 INFORMATIZACIJA RAČUNOVODSTVA V JAVNEM ZAVODU, PRIMER CENTRA ZA USPOSABLJANJE, DELO IN VARSTVO DOBRNA INFORMATIZATION OF ACCOUNTING IN PUBLIC INSTITUTION, STUDY CASE OF INSTITUTE FOR QUALIFYING, WORK AND PROTECTION DOBRNA Javni zavod je posredni uporabnik proračuna, ki se pretežno financira iz proračuna državne ali lokalne skupnosti. Njegov cilj je zadovoljevanje družbenih potreb. Da lahko dosega zastavljene cilje, potrebuje razumljive in zanesljive informacije, na osnovi katerih sprejema odločitve. Nudi mu jih lahko računovodstvo. Ker je količina dela v računovodstvu ogromna, je v veliko pomoč računovodski informacijski sistem, ki je avtomatiziral pretežen del računovodskega dela. Brez dobrega računovodskega informacijskega sistema si danes dela v računovodstvu sploh ne moremo več predstavljati. V diplomski nalogi zato obravnavamo pomen informatizacije računovodstva v javnem zavodu ter njene prednosti in pomanjkljivosti. V prvem delu naloge je podrobno predstavljena zakonska opredelitev javnega zavoda, njegova dejavnost, upravljanje in financiranje. V drugem delu naloge so predstavljene pravne in strokovne podlage za računovodstvo, funkcije in vrste računovodstev, poslovne knjige ter pomen računalniške podpore v računovodstvu. Na koncu sledi analiza računalniške podpore računovodstva v Centru za usposabljanje, delo in varstvo Dobrna, s katero želimo ugotoviti, kakšne so prednosti in pomanjkljivosti računovodskega informacijskega sistema. A public institution is an indirect user of the budget, which is mainly financed from the state budget or local communities. Its aim is to satisfy social needs. In order to attain the set goals, it needs comprehensive and reliable information to make the decisions, and accounting department can offer them. As the amount of work in the accounting department is huge, the accounting information system which has automated the major part of the accounting work is of great help. Nowadays we cannot even think of accounting work without a good accounting information system. The thesis therefore deals with the meaning of computerization of accounting in a public institution and its advantages and disadvantages. The first part of the thesis presents in detail the statutory definition of a public institution, its business, management and finance. The second part presents the legal and technical basis for the accounting, functions and types of accounting, business books and the importance of computer support in accounting. The thesis is concluded by an analysis of computer support in the accounting department in the Institute for training, work and care Dobrna by which we want to find out what are the advantages and disadvantages of accounting information system. nepridobitna dejavnost javni zavod računovodstvo računalniška podpora informatizacija računovodstva non-profit business public institution accounting computer support accounting computerization true true false [S. Maksić] Slovenski jezik Angleški jezik Diplomsko delo 2012-08-28 07:12:57 2012-11-14 12:39:16 2022-04-23 23:03:17 2021-04-18 03:21:30 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 004 11191068 URN:SI:UM:DK:PL9BVXOK VS_Maksic_Snezana_2012.pdf VS_Maksic_Snezana_2012.pdf 1 DC08851CA1B10E38CAE2CD8108097533 4544047a22be18b7922750b484688e3c2b7d67550d16f6f6fb2e129d82f12dec 3828d591-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/ab6fb29f-e0d4-402d-83fb-38c0bba965d5 https://dk.um.si/Dokument.php?lang=slv&id=49134 Ekonomsko-poslovna fakulteta 0 0 0