20.500.12556/DKUM-47791 ORGANIZIRANOST RAČUNOVODSTVA V OBČINI MISLINJA ORGANIZATION OF THE ACCOUNTING IN THE MUNICIPALITY OF MISLINJA Če na kratko povzamemo bistvo diplomskega dela, ugotovimo, da le ustrezno organizirano računovodstvo lahko dobro opravlja svoje funkcije. V raziskavi o organiziranju računovodstva, ter njegovih sestavin smo preučili teorije ter mnenja različnih avtorjev. Analizirali smo organiziranost računovodske funkcije v Občini Mislinja, predlagali ukrepe in izboljšave v samem izvajanju računovodstva. V diplomskem delu smo preverjali naslednje trditve. Občina ima knjigovodenje in računovodsko predračunavanje dobro organizirano. Nadzor računovodskih izkazov, kot tudi zakonitosti in smotrnosti poslovanja, so naloge notranjega revizorja. Notranja revizija v okviru računovodskega nadziranja dobro poteka. Občina ima urejeno zunanje revidiranje ter nadzorni odbor. Občina ima slabo organizirano računovodsko analiziranje. Skozi raziskavo smo poleg že obstoječih trditev, ki smo jih preverjali, prišli še do treh pomembnih ugotovitev. Ugotovili smo da je kljub velikemu obsegu dela, ki ga opravljata samo dva zaposlena v računovodstvu, delo opravljeno strokovno, natančno, odgovorno, pošteno in zaupanja vredno. Prav tako smo ugotovili, da občina premalo sredstev nameni računalniški podprtosti. Več sredstev namreč pomeni velike prihranke pri času in predvsem natančnosti obdelave podatkov. Ugotovili smo tudi, da učinkovit računovodja predstavlja dodano vrednost v občini. Menim, da je uspešna in učinkovita občina tista, ki ima dobro organizirano računovodstvo, ki ceni zaposlene, vlaga v njihovo znanje, se zaveda pomembnosti računalniške podprtosti, ter se s pomočjo pridobljenih informacij pravočasno odziva na vplive iz okolja. To summarize, this thesis shows that only well organized accountancy can perform its functions well. Various ideas and opinions of authors were studied in our research about accountancy organization and accountancy components. We analysed accountancy organization in the municipality of Mislinja, and proposed possible changes to improve accountancy performance. In our theses we analyse the following statements. Municipality has well organized bookkeeping and budgeting. Internal auditors are responsible for the audit of financial statements, legislation compliance and operation optimization. Internal auditing as a component of accounting revision is performed adequately. The municipality of Mislinja has established adequate external auditing and has organised the board of revision. However, municipality’s accountancy analysis is not well organized. Throughout this research we have also come to three important conclusions. Despite the amount of work performed by only two employees, their work is carried out professionally, efficiently, accurately and with a great deal of responsibility and trustworthiness. Secondly, the municipality of Mislinja fails to provide sufficient financial funds to invest in its accounting information system. Improved accounting information system saves time and provides more accurate data processing. And last, an efficient accountant represents an added value to the municipality. In our opinion, a successful and efficient municipality has well organized accountancy, appreciates its employees, invests in their knowledge, recognizes the importance of information system, and finally it responds to its environment promptly. sestavine računovodstva občina financiranje občine proračun revidiranje analiziranje zaključni račun knjigovodenje accounting components municipality municipality financing budget auditing analysing financial statements bookkeeping true true false [S. Seitl] Slovenski jezik Angleški jezik Diplomsko delo 2015-04-08 23:04:22 2015-10-19 13:51:55 2022-05-23 03:06:19 2021-05-07 03:36:44 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 12088348 URN:SI:UM:DK:NPXY2BNC VS_Seitl_Suzana_2015.pdf VS_Seitl_Suzana_2015.pdf 1 186F6444CE7F2F92EF57A1BA8699D5B5 4a36632d9f1351c413f3bfab7f1789df86cfbcdab9306ce6ed075ddf3c9aca40 f4aeccbf-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=71158 Ekonomsko-poslovna fakulteta 0 0 0