20.500.12556/DKUM-60312 STROŠKOVNI VIDIK NOTRANJEGA IN ZUNANJEGA RAČUNOVODSTVA COST ASPECTS OF INTERNAL AND EXTERNAL ACCOUNTS V diplomskem delu smo predstavili stroškovni vidik notranjega in zunanjega izvajanja računovodstva. S stroškovnega vidika smo obravnavali organizacijo in organizacijski sistem računovodstva v izbranem podjetju. Podjetja se lahko odločajo za zunanje ali notranje izvajanje računovodstva, pri čemer svoje odločitve sprejemajo na podlagi različnih prednosti in slabosti ene in druge možnosti. V diplomskem delu smo na primeru izbranega podjetja izluščili konkretne prednosti in slabosti notranjega in zunanjega izvajanja računovodstva ter poseben poudarek posvetili stroškovnemu vidiku. Osrednja tematika diplomskega dela so neposredni in posredni stroški, ki jih ima podjetje z računovodenjem oziroma stroškovni vidik računovodstva v primeru zunanjega ali notranjega izvajanja. Za sodelovanje z zunanjimi računovodskimi servisi se praviloma odločajo manjša podjetja, vendar tudi večja opažajo prednosti tovrstne organizacije. Rezultati dela vsebujejo pregled stroškov notranjega in zunanjega izvajanja računovodstva v izbranem podjetju in na ta način lahko podjetjem s podobno organizacijo pomaga pri sprejemanju odločitve o obliki izvajanja računovodstva. In this thesis, we present the cost aspect of the accounting function performed internally and the accounting function being outsourced. In terms of cost, we discussed the organizational structure and the organisation of the accounting function in the selected company. Companies may decide between performing the accounting function internally and the outsourcing of the accounting function. Their decisions are based on the various advantages and disadvantages of both options. In this thesis, based on the case of a selected company, we identified strengths and weaknesses of both options with the emphasis on the aspect of cost. The main themes of the thesis are the direct and indirect costs generated by the company in the case of the accounting function performed internally and in the case of the accounting function being outsourced. It is usually smaller companies that decide for the outsourcing, i.e. cooperation with private accounting practices, but recently also larger companies have started to notice greater advantages of such organization. The results of the thesis provide an overview of the costs of the accounting function performed internally and the accounting function being outsourced in a selected company, which can serve as a guide for companies with a similar organization, when making the decisions about the form of the implementation of the accounting function. - stroškovni vidik - organizacija - organizacijski sistem računovodstva - zunanje in notranje izvajanje računovodstva - organizacijska struktura - cost aspect - organization - organization of the accounting function - accounting function performed internally and the accounting function being outsourced - organizational structure true true false Slovenski jezik Angleški jezik Diplomsko delo/naloga 2016-06-14 09:50:07 2016-07-05 17:36:56 2022-06-23 03:10:03 2019-07-11 10:59:53 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 7650579 URN:SI:UM:DK:TMHGID1Z VS_Tomazic_Andreja_2016.pdf VS_Tomazic_Andreja_2016.pdf 1 8B0B5523F987702540A06E0C39FCC71E c3793f280ba8165ebf11ed88c91c8516a5a67208ac35c14b826b38654de3d99e b317bea4-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=94483 Fakulteta za organizacijske vede 0 0 0