20.500.12556/DKUM-82308 Analiza razumevanja proizvajalnih stroškov na izbranih primerih v Sloveniji Analysis of production cost comprehension on selected cases in Slovenia Vsaka organizacija pri poslovanju porablja in obrablja prvine poslovnega procesa. Informacijam o vrednosti teh porab in obrab pravimo poslovni stroški. Za potrebe vrednotenja poslovnih učinkov moramo poslovne stroške ločiti na proizvajalne in neproizvajalne. Ta delitev je ključna, saj omogoča pravilno vrednotenje in izkazovanje posameznih računovodskih postavk (npr. zalog in odhodkov), kar posledično vpliva tudi na temeljne računovodske izkaze in preko izkaza poslovnega izida posredno tudi na davčno osnovo. Proizvajalne stroške pomensko definirajo tako Slovenski računovodski standardi kot Mednarodni standardi računovodskega poročanja. Oboji so med seboj vsebinsko harmonizirani, vendar pa Slovenski računovodski standardi proizvajalne stroške definirajo eksplicitno, česar v Mednarodnih standardih računovodskega poročanja ne bomo zasledili. V raziskavi smo se zato ukvarjali s problemom, koliko je dejansko poenoteno razumevanje proizvajalnih stroškov med slovenskimi računovodji. S pomočjo spletne anketne raziskave in analize pridobljenih podatkov smo ugotovili, da med slovenskimi računovodji v razumevanju proizvajalnih stroškov ni pomembnih razlik. Poleg tega smo ugotovili, da je v povprečju na vprašanja v anketi manj kot polovica anketiranih odgovorila s strokovno najbolje utemeljenim odgovorom, kar razkriva, da je pri razumevanju proizvajalnih stroškov med slovenskimi računovodji še prostor za izboljšave. Glede na te ugotovitve smo tudi predstavili tri možne načine izboljšanja razumevanja proizvajalnih stroškov, s katerimi bi lahko izboljšali ugotovljeno stanje. Every organization consumes and wears out elements of the business process. Information on the value of these uses and wears is called business costs. For the purpose of evaluating business effects, we need to separate business costs into production and non-production costs. This distinction is crucial as it allows for the correct valuation and recording of individual accounting items (e.g. inventories and expenses), which in turn affects the underlying financial statements and, indirectly through the profit and loss account, the tax base. Production costs are defined in terms of their meaning by both the Slovenian Accounting Standards and the International Financial Reporting Standards. Both are harmonised in substance, but the Slovenian Accounting Standards define production costs explicitly, which is not the case in the International Financial Reporting Standards. In this study, we have therefore addressed the problem of the extent to which the comprehension of production costs is actually harmonised among Slovenian accountants. Through an online survey and analysis of the data obtained, we found that there are no significant differences in the comprehension of production costs among Slovenian accountants. In addition, we found that on average less than half of the respondents answered the survey questions in a professionally best suited way, which proves that there still is room for improvement in comprehension of manufacturing costs among Slovenian accountants. In the light of these findings, we have also presented three possible ways to improve the comprehension of manufacturing costs that could improve the observed situation. stroški proizvajalni stroški vrednotenje zalog analiza Slovenski računovodski standardi Mednarodni standardi računovodskega poročanja. costs production costs valuation of inventories analysis Slovenian Accounting Standards International Financial Reporting Standards. true true false L. Lovse Slovenski jezik Angleški jezik Diplomsko delo/naloga 2022-08-11 23:10:28 2022-10-19 11:52:10 2022-10-20 03:21:42 0000-00-00 00:00:00 2022 0 [Maribor] 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.4 126281987 UN_Lovse_Let_2022.pdf UN_Lovse_Let_2022.pdf 1 1275B1C244E433ADD63F7120545DA31F 095be7d61eb0519b34f61b1b338910dfc7283fc0c95c84bb9ec94c773e0818f2 2d52a181-2f75-11ed-bbcc-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=162158 Ekonomsko-poslovna fakulteta 0 0 0