20.500.12556/DKUM-76719 Nabava osnovnih sredstev Procurement of fixes assets Pomembnosti nabave osnovnih sredstev se ne zavedajo vsa podjetja enako. Podjetja, ki vlagajo v osnovna sredstva in jih nabavljajo, vedo, da imata prodaja in nabava neposreden stik z zunanjim okoljem in zato predstavljata ključni funkciji vsakega podjetja. Skoraj vsako podjetje se pri poslovanju sreča z nabavo, ki je ključnega pomena pri upravljanju podjetja, saj brez nje ne bi mogli uspešno poslovati, v nekaterih primerih pa lahko pride do nezaželenih zakasnitev v nadaljnjem procesu. Večina podjetij nabavlja osnovna sredstva. Te v grobem razdelimo na materialna in nematerialna. Med materialna sodijo zemljišče, zgradbe, oprema, stroji itd., med nematerialna pa pravice, licence, programska oprema, koncesije itd. Kot drobni inventar se lahko skupinsko izkazuje opredmeteno osnovno sredstvo, katerega posamična nabavna vrednost ne presega 500 evrov po dobaviteljevem računu. V diplomskem projektu bom predstavil osnovna sredstva, kako jih podjetja nabavljajo in kaj nabava sploh je. Vse skupaj bom predstavil na več primerih in utemeljil, zakaj je nabava osnovnih sredstev tako bistvena pri poslovanju podjetja. Not all companies are equally aware of the importance of purchasing capital assets.Companies that have more in common with the capital assets and their purchase know that, besides sales, purchase is one of the key functions of any business. These two functions are the only ones that have direct contact with the external environment. Almost every company encounters procurement in its business. Procurement can be of crucial importance for the management of the company; without it the company we would not be able to conduct business operations successfully or it could face be undesirable delays in the further process. The vast majority of companies also come across capital assets. These can be roughly divided into tangible and intangible. Tangible capital assets include land, buildings, equipment, machinery, etc. Intangible, capital assets include rights, licenses, software, concessions, etc.… Tangible capital assets with individual purchase value does not exceeding 500 EUR in the supplier's invoice may be grouped as small inventory. The thesis will present how companies purchase capital assets, and it will explain what procurement is and what capital assets are. This will be supported by extensive examples and justifying why the purchase of capital assets is of the utmost importance in the business operations of the company. nabava nabavni proces osnovna sredstva naročanje. procurement purchasing process fixed assets to order. true true false M. Gojčič Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2020-06-24 21:58:13 2021-10-28 16:31:14 2022-08-09 13:53:26 2020-08-05 03:10:41 2021 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 658.7:657 82803203 URN:SI:UM:DK:RFKIO5ND VS_Gojcic_Mihael_2021.pdf VS_Gojcic_Mihael_2021.pdf 1 68F31C292F78610FFF7600965D93673F 33f3d81d8c5c0bab2990402790f9eea535720557d2d91ecc9d759c90eeac9191 9efc9836-0ca1-11ec-a1da-00155d581298 20.500.12556/dkum/37b780b0-57c7-4f4e-979c-dc33a44cf507 https://dk.um.si/Dokument.php?lang=slv&id=153027 Ekonomsko-poslovna fakulteta 0 0 0