20.500.12556/DKUM-58689 Posebnosti kontroling dejavnosti v storitvenem podjetju na primeru podjetja X Specialities of management accounting in the service company - case of Company X Za potrebe vodenja organizacij morajo biti na razpolago ustrezne informacije. Če želimo doseči cilje celotnega poslovanja podjetja, je potrebno odločati o operativnih poslovnih funkcijah. Zanje je značilno, da niso le računovodske. Vsebina kontrolinga je podpiranje odločanja ob vrhunskem poznavanju računovodstva. Kvalitetno zbiranje in evidentiranje podatkov v računovodstvu ima posledično razumljive ter kvalitetne izhodne informacije in poročila. Z analizo podatkov iz vseh elementov poslovanja ima kontroling vlogo postavljanja pravil za zbiranje ter evidentiranje poslovnih dogodkov s ciljem kvalitetnega poročanja za potrebe notranjega menedžerskega odločanja. Osrednji del informacijskega sistema v podjetju je računovodstvo, ki mora oblikovati informacije z vidika računovodstva in z vidika poslovodenja. To vez predstavlja dejavnost kontrolinga, ki je usmerjena v oblikovanje informacij za odločanje v podjetju. Organization management requires relevant information. Decision making on operational business functions is necessary to achieve all the objectives of business activities of a company. Operational business functions do not encompass only accounting. Controllership includes decision making support with excellent accounting knowledge. Quality data collection and data recording in accounting result in understandable and high quality output data and reports. By analyzing data of all elements of business activities, controllership establishes the rules for collecting and recording trade events with the aim to provide quality reporting for the purposes of internal managerial decision making. The central part of the information system of a company is accounting which has to shape information from the point of view of accounting and from the point of view of management. This link is represented by activities of controllership which aim to shape information for the purposes of decision making in a company. kontroling kontroler računovodenje informacije odločanje controllership controller accounting information decision making. true true false [J. Onič] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-25 13:51:42 2016-09-27 14:15:53 2022-06-17 03:07:15 2019-07-11 10:48:18 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12510492 URN:SI:UM:DK:Z9WIEWO4 VS_Onic_Jozica_2016.pdf VS_Onic_Jozica_2016.pdf 1 808E11751ECFE3C854AE4B47B3A88761 40df857e6c808ddcf7ee426972678870ac3ef0f2d6a225d1b9743d354013ee06 e8f92cb5-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=96803 Ekonomsko-poslovna fakulteta 0 0 0