20.500.12556/DKUM-45233 POSNETEK RAČUNOVODSKEGA SPREMLJANJA IN RAČUNOVODSKIH NOTRANJIH KONTROL NABAVNEGA PROCESA V PODJETJU NAFTA STROJNA, D.O.O. A RECORD OF ACCOUNTING MONITORING AND ACCOUNTING INTERNAL CONTROLS OF THE PURCHASING PROCESS IN THE NAFTA STROJNA COMPANY D.O.O. V pisnem delu sta predstavljena nabavni in kontrolni proces. Predstavljena sta namen, vloga in cilji vsakega s pomočjo preučene literature. Nabavni proces je predstavljen s pomočjo faz, ki ga oblikujejo. Posebej so predstavljene tudi kontrole, ki se izvajajo pri nabavnem procesu. Notranji kontrolni sistem je predvsem predstavljen z vidika notranjih računovodskih kontrol. Gre za opredelitev vrst računovodskih kontrol, njihove vloge in načinov preverjanja ustreznosti notranjih računovoskih kontrol. Nabavni proces je v praktičnem delu diplomskega projekta predstavljen na izbranem podjetju Nafta Strojna d.o.o.. Uvodoma je predstavljeno podjetje ter opredelitev nabavnega in računovodskega oddelka v podjetju. Nabavni proces je predstavljen po posameznih fazah, ki so bile spoznane tudi s preučevanjem literature. V vsaki fazi so opredeljene kontrolne točke, ki so vključene, ter tveganja, katerim se podjetje izogne z vzpostavljenimi notranjimi kontrolami. Podan pa je tudi predlog za izboljšanje notranjega kontrolnega sistema ter vzroki za ta predlog. The present diploma paper discusses the purchase and the control processes. The purpose, the role and the goals of each of these two are presented with the help of the studied literature. The purchase process is presented through phases which form it. The controls that are carried out throughout the purchase process are also described. The internal control system is described with a focus on internal accounting controls. These accounting controls are defined, as well as their roles and the ways of assessing the appropriateness of internal accounting controls. The practical part of the diploma paper describes the purchase process in the chosen company Nafta Strojna Ltd. First, the company is introduced and the purchase and accounting division of the company defined. The purchase process is described in individual phases, that are defined in literature. In each phase, control points were defined, as well as the risks, which are then avoided by the established internal controls. A suggestion is also given, how to improve the internal control system and the reasons for this suggestion are explained. nabava nabavni proces notranji kontrolni sistem notranje računovodske kontrole purchase purchase process internal control system internal accounting controls true true false [M. Feher] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2014-08-19 12:10:36 2014-10-28 13:57:13 2022-05-15 03:06:30 2021-05-02 03:07:32 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 11832348 URN:SI:UM:DK:U40SV3YR VS_Feher_Maja_2014.pdf VS_Feher_Maja_2014.pdf 1 3995D442E49F7D5F293B5891C8B76326 eeabab59395d64669e5ce6d743db2f4e1e4ad0b8c76f90ab4fcfa0a21b4ee27f 0a35283e-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=65378 Ekonomsko-poslovna fakulteta 0 0 0