20.500.12556/DKUM-77476 Proučitev organiziranosti računovodstva in financ v družinskih podjetjih AA, BB in CC Study of Organization of Accounting and Finances in Family Businesses AA, BB in CC Diplomski projekt je sestavljen iz dveh delov. V prvem delu smo predstavili teoretična dejstva in družinsko podjetje definirali iz več različnih vidikov, saj enotna definicija še vedno ne obstaja. Opredelili smo značilnosti družinskega podjetja ter ugotovili, da je ta podjetja smiselno obravnavati ločeno od nedružinskih podjetij, saj imajo veliko posebnosti. V nadaljevanju smo izpostavili nekaj prednosti in slabosti družinskih podjetij. V teoretičnem delu smo predstavili tudi tri različne načine izvajanja nalog računovodstva v podjetjih na splošno, in sicer lastno in zunanje izvajanje ter kombinirano izvajanje. Opredelili smo povezanost računovodstva s finančno funkcijo. V drugem delu diplomskega projekta smo najprej predstavili tri družinska podjetja z območja koroške regije (Gradbeništvo Gotovnik, d. o. o., Bojan Ovčjak, s. p., Gostilna Kašman, d. o. o.), ki se med sabo razlikujejo glede na pravno obliko, velikost, dejavnost, organiziranost … Izvedli smo intervju s podjetniki in njihovimi računovodji, da bi ugotovili, kako imajo organizirano računovodstvo in finance. V tem drugem delu smo uporabili znanje, ki smo ga pridobili v prvem delu s pomočjo domače in tuje strokovne literature. The diploma project consists of two parts. In the first part, we have presented theoretical facts and we have defined family business from the different perspectives, since the unified definition still does not exist. We have defined characteristics of family business and came to a conclusion, that it is necessary to analyze those businesses separately from nonfamily businesses, since they have many special features. Further more we have focused on advantages and disadvantages of family businesses. In theoretical part, we have also presented three different ways of organizing accounting tasks in companies in general, that are: insourcing, outsourcing and a combination of both. We have defined the connection between accounting and finances. In the second part of diploma project we have presented three family businesses from Koroška region (Gradbeništvo Gotovnik, d.o.o., Bojan Ovčjak, s.p. and Gostilna Kašman, d.o.o.), which differentiate by legal form, size, activity, organization, … We have interviewed the owners and their accountants to figure out how their accouting and finances are organised and why. In this second part we have used the knowledge that we have gained in the first part using domestic and foreign professional literature. družinsko podjetje nedružinsko podjetje lastno izvajanje nalog računovodstva zunanje izvajanje nalog računovodstva kombinirano izvajanje nalog računovodstva family business nonfamily business insourced accounting outsourced accounting combined accounting true true false [N. Prater] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2020-09-01 11:26:26 2020-10-21 11:18:55 2022-08-09 15:36:52 2020-10-22 03:14:02 2020 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 33510659 URN:SI:UM:DK:PXOWOFHD VS_Prater_Nina_2020.pdf VS_Prater_Nina_2020.pdf 1 21105B2A5F76CBFE6330875C0CB1781D 96d208b7029575aac9195a5ac13f5ea21a073b33ee175c012dc1566de1516436 d12d30b6-7c11-11eb-bb7a-00155d0001ca 20.500.12556/dkum/18b01995-6493-4996-a93a-a7d9310e1919 https://dk.um.si/Dokument.php?lang=slv&id=145677 Ekonomsko-poslovna fakulteta 0 0 0