20.500.12556/DKUM-39857 PRESOJA NOTRANJIH KONTROL PRI INVESTIRANJU V PODJETJU BSH HIŠNI APARATI D.O.O. NAZARJE ASSESSMENT OF INTERNAL CONTROL IN INVESTING OF COMPANY BSH HOUSE APPLIANCES NAZARJE Živimo v času, ko je obvladovanje poslovanja in poslovnih tveganj najpomembnejše delo vsakega vodje. Vsako podjetje je potrebno dobro voditi, da se obdrži na trenutnem trgu in ostane konkurenčno ter tako drži svoj standard kakovosti. V času gospodarske krize in recesije veliko organizacij propade. Skupek načinov vodenja podjetju omogoča, da podjetje dobro posluje. Eden izmed vzrokov za dobro poslovanje podjetja je vsekakor učinkovit sistem notranjih kontrol investiranja. Podjetja morajo investirati, da lahko nadgradijo poslovanje in tako vzdržujejo kakovost, ter tako napredujejo na gospodarskem in ekonomskem področju. Glavni namen diplomskega dela je bil predstaviti notranje kontrole investiranja v podjetju BSH iz teoretičnega vidika. V teoriji smo predstavili notranje kontrole, ki smo jih natančno opredelili. Opredelili smo tudi sam pojem kontrole, ki lahko pomeni katerokoli aktivnost celotnega poslovodstva. Kontrole so tako lahko preprečevalne ali popravljalne. Preprečevalne preprečujejo, kot je že iz imena razvidno. Popravljalne pa popravijo že nastalo škodo. Teorijo smo nato povezali s prakso, saj smo na praktičnem primeru predstavili delovanje notranje kontrole v omenjenem podjetju. Predstavili smo celoten postopek investiranja- od pojava ideje oziroma potrebe po investiciji do realizacije investicije. V praktičnem primeru je predstavljen celoten potek odobritve in realizacije investicije. Tekom primera smo tudi poudarili, na kakšen način so vidne kontrole investiranja ter kako potekajo v omenjenem podjetju. Priložili smo dejanske priloge investicijskega načrta ter dokumentov, s katerimi se srečamo tekom praktičnega primera. Tako smo zagotovili vpogled v dejansko stanje presoje notranjih kontrol investiranja v podjetju BSH Nazarje. V diplomskem delu smo prikazali tudi diagram poteka investicij. Diagram smo tudi razložili ter vanj umestili konkretne notranje kontrole. Tako smo prikazali, kje v praktičnem postopku najdemo notranje kontrole. Ugotovili smo, da celoten sistem notranjih kontrol v omenjenem podjetju deluje izjemno dobro. To smo tudi predpostavljali na začetku diplomskega dela. Do cilja smo si pomagali z raziskovanjem v podjetju, v pomoč pa mi je bilo tudi domače okolje, saj sem tudi sama zaposlena v tem podjetju. Nowadays, managing business and business risks is the most important task of every leader. Each company has to be run well to maintain itself on the existent market, stay competitive and retain its quality standards. During the economic crisis and recession many organizations go bankrupt. A set of management styles enables a company to operate well. One of the reasons for good management of business is by all means an efficient system of internal investment controls. Companies have to invest in order to upgrade business, maintain quality and make progress in business and economic area. The main purpose of the diploma paper was to present internal investment controls in the company BSH from a theoretical point of view. We described and precisely defined internal controls in theory. We also defined the concept of control, which can be considered as whichever activity of the entire management. Controls can be preventive or corrective. As it is evident from the name, preventive controls prevent and corrective controls repair damage. After that, we linked the theory to the practice and presented the function of internal control on a practical illustration in the abovementioned company. We described the entire process of investing – from the occurrence of an idea or a need for investment to the accomplishment of an investment. In the practical example we present the whole process of approval and accomplishment of an investment. In our illustration we also stressed how internal investment controls are seen and how they are performed in the chosen company. We enclosed actual annexes to the investment plan and documents, which we came across in the practical example. Thus, we ensured an insight into actual state of estimation of the internal investment controls in the company BSH Nazarje. In our diploma paper we also exposed a diagram of an investment process. Moreover, we explained it and installed concrete internal controls into it. In this way we demonstrated where internal controls can be found in a practical procedure. We ascertained that the entire system of internal controls in the mentioned company works exceptionally well. That was also our presumption at the beginning of our diploma paper. To reach our goal we did some research in the company and domestic environment was a further advantage, as I am also employed in that company. investiranje notranje kontrole BSH diagram investiranja investment internal controls BSH investment diagram true true false [N. Vršnak] Slovenski jezik Angleški jezik Diplomsko delo 2013-03-10 21:32:02 2013-07-18 12:08:34 2022-05-12 23:15:44 2021-04-18 03:15:19 2012 0 Ljubno ob Savinji 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 11443484 URN:SI:UM:DK:KKZHSYFW VS_Vrsnak_Natalija_2013.pdf VS_Vrsnak_Natalija_2013.pdf 1 17D9315BB0F09F689633CB2C47BEE467 70f83aabbee1cc6255d6d41bc0c1127f63a5d7f809b3766aec8f5620a58c5434 4a10863a-7c09-11eb-bb7a-00155d0001ca 20.500.12556/dkum/089b966b-a7bc-4e74-8151-870656bdb9b5 https://dk.um.si/Dokument.php?lang=slv&id=54761 Ekonomsko-poslovna fakulteta 0 0 0