RAČUNOVODSKA PODPORA PRI GOSPODARJENJU S KRATKOROČNIMI SREDSTVI IN OBVEZNOSTMI

Motaln, Janja

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	RAČUNOVODSKA PODPORA PRI GOSPODARJENJU S KRATKOROČNIMI SREDSTVI IN OBVEZNOSTMI
Authors:	ID Motaln, Janja (Author) ID Koletnik, Franc (Mentor) More about this mentor...
Files:	UNI_Motaln_Janja_2009.pdf (733,33 KB) MD5: 72EE851F90C5BF3B8228D61ACCC53108 PID: 20.500.12556/dkum/0185b38d-e51b-4540-9421-db95c5770b6e
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Računovodska podpora nam je lahko v veliko pomoč pri gospodarjenju s kratkoročnimi sredstvi in obveznostmi. Funkcija računovodstva je dajati informacije ravnem odločanja. Z verodostojnimi, pravočasnimi informacijami računovodstva in informacijami z izrazno močjo pa lahko veliko pomagamo tudi finančni dejavnosti podjetja. Za pravilno gospodarjenje s kratkoročnimi sredstvi in obveznostmi je pomembna učinkovita računovodska podpora. Z uspešno pomočjo lahko pravilneje upravljamo s kratkoročnimi sredstvi in obveznostmi. Pri gospodarjenju s kratkoročnimi sredstvi in kratkoročnimi obveznostmi je ključnega pomena, da je naše gospodarjenje učinkovito, varčno in uspešno. Učinkovitost pomeni, da delamo stvari na pravi način. Pri trgovinskem podjetju to pomeni, da prodajamo blago na pravi način. Varčno (gospodarno) pomeni delati na najcenejši način, torej ustvarjati poslovne učinke s čim manjšimi stroški. Poslovne koristi delovanja morajo biti večje od stroškov delovanja, šele nato lahko govorimo, da je gospodarjenje varčno. Uspešnost pomeni, da delamo prave stvari. V trgovskem podjetju to pomeni, da prodajamo tisto blago, po katerem je povpraševanje na tržišču, kupci pa so zanjo pripravljeni priznati prodajno ceno, s katero bomo dosegli želeno oziroma načrtovano uspešnost. Da lahko govorimo o uspešnosti poslovanja, morajo biti uresničene poslovne naloge in uresničeni izidi poslovanja večji od načrtovanih poslovnih nalog in načrtovanih izidov poslovanja. Računovodstvo mora zagotavljati razpoložljivost informacij, ko le-te potrebujemo. Le pravilne in pravočasne informacije lahko služijo svojemu namenu, in sicer usmerjevalnemu in usklajevalnemu odločanju pri gospodarjenju s kratkoročnimi sredstvi in obveznostmi. Računovodske informacije morajo izpričevati učinkovitost, uspešnost in varčnost gospodarjenja s kratkoročnimi sredstvi in kratkoročnimi obveznostmi.
Keywords:	gibljiva sredstva, kratkoročne obveznosti, gospodarjenje, računovodska podpora, računovodske informacije, računovodski kazalniki
Place of publishing:	Čadram
Publisher:	[J. Motaln]
Year of publishing:	2009
PID:	20.500.12556/DKUM-11188
UDC:	657
COBISS.SI-ID:	10003996
NUK URN:	URN:SI:UM:DK:WXX16MBB
Publication date in DKUM:	23.02.2010
Views:	1926
Downloads:	188
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:	English
Title:	ACCOUHTING SUPORT FOR CONTROLLING SHORT TERM ASSETS AND LIABILITIES
Abstract:	Accounting support can be of be assistance when dealing with current assets and liabilities. Accounting's function is giving information to levels of decisions. With credible, on-time accounting information and expressive information one can help financial activities of a company. For a correct controlling with current asssets and liabilities an efficient accounting support is essential. Effective help can influence correct managing with current assets and liabilities. When dealing with current assets and current liabilities the key importance is that the controlling is efficient, economical and effective. Efficiency means that we work the right way. At a trading company that means that we sell the merchandise the right way. Economically means working at the lowest cost, having the lowest possible expenses. Business benefits have to be bigger than the costs of business operation that is economical. Efficiency means that we work the right way. In a trading company that means we sell the merchandise which is demanded on the market and the buyers are prepared to pay the price, with which we will achieve the planned efficiency. We can speak of a successful operation when the achieved business plan and achieved operation outcome are bigger than the planned ones. Accounting has to provide available information when required. Only correct and punctual information can serve its purpose, which is helping to correctly direct and adjust dealing with current assets and liabilities. Accounting information has to testify efficiency, success and economy in dealing with current assets and liabilitys.
Keywords:	current assets, current liabilitys, controlling, accounting suport, accounting information, accounting ratios

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back