ANALIZA IN STROŠKOVNA UČINKOVITOST ELEKTRONSKEGA POSLOVANJA V RAČUNOVODSKEM SERVISU XY D.O.O.

Golavšek, Nina

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Title:	ANALIZA IN STROŠKOVNA UČINKOVITOST ELEKTRONSKEGA POSLOVANJA V RAČUNOVODSKEM SERVISU XY D.O.O.
Authors:	ID Golavšek, Nina (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	VS_Golavsek_Nina_2010.pdf (408,67 KB) MD5: 4DA078A64CE42BD878E038C13A8E634F PID: 20.500.12556/dkum/471aebc8-6f1f-4ebc-b6de-a63697f542e4
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Namen diplomske naloge je bil v prvem delu proučiti elektronsko poslovanje na splošno, v drugem elektronsko poslovanje v računovodski stroki, v zadnjem delu pa predstaviti elektronsko poslovanje v računovodskem servisu XY d.o.o. in na praktičnem primeru izračunati stroškovno učinkovitost brezpapirnega poslovanja v primerjavi s klasičnim. V prvem delu naloge smo definirali pojem elektronskega poslovanja, njegov razvoj, vrste, oblike in sestavine elektronskega poslovanja. Elektronsko poslovanje vključuje uporabo vseh oblik informacijske in komunikacijske tehnologije v poslovnih procesih. Najpomembnejši delež elektronskega poslovanja zavzema poslovanje med podjetji. Elektronsko poslovanje prinaša prednosti, prinaša pa tudi določene slabosti, pri čemer je še posebej pomembna varnost poslovanja za vse udeležence v procesu elektronskega poslovanja. V drugem delu smo proučili elektronsko računovodstvo, kjer je s sodobnejšo programsko opremo mogoč avtomatičen uvoz podatkov iz različnih virov in izvoz oziroma oddajanje predpisanih obrazcev in poročil državnim inštutucijam. Učinkovitost je tudi v enkratnem vnosu posameznega podatka, nato pa vsi nadaljni postopki potekajo avtomatizirano. Posebno pozornost je potrebno posvetiti odpravljanju dokumentov v papirni obliki in njihovi transformaciji v elektronsko obliko, pri čemer pa moramo zagotoviti sledljivost dokumentov. V zadnjem delu smo predstavili elektronsko poslovanje v računovodskem servisu XY d.o.o. in na praktičnem primeru proučili, da se stroški pri brezpapirnem poslovanju v primerjavi s klasičnim, bistveno zmanjšajo.
Keywords:	elektronsko poslovanje, elektronsko računovodstvo, brezpapirno računovodstvo, EBA, Pantheon.
Place of publishing:	Maribor
Publisher:	[N. Golavšek]
Year of publishing:	2010
PID:	20.500.12556/DKUM-13060
UDC:	657
COBISS.SI-ID:	10295324
NUK URN:	URN:SI:UM:DK:DQRWJKH0
Publication date in DKUM:	23.07.2010
Views:	3345
Downloads:	386
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	ANALYSIS AND COST EFFECTIVENESS OF ELECTRONIC BUSINESS IN ACCOUNTING SERVICE XY D.O.O.
Abstract:	The first part of this thesis examines the electronic commerce in general. The next part examines e-commerce in the accounting profession, and in the last part to present e- commerce in the accounting bussines company XY. Were a calculation and cost-effectivenes of a paperless operation compared to a conventional transaction (on a practical case). In the first part the concept of electronic commerce, its development, types, forms and components are defined. Electronic commerce involves use of all forms of information and communication technologies in business processes. The most significant proportion of electronic commerce covers business to business. E-business has advantages, but also brings certain disadvantages, because especially important for all participants in the process of electronic commerce is security. In the second part, the electronic accounting system is examined. Now, the modern software can import data from different sources and export or transmit the prescribed forms and reports to competent state institutions (The Slovenian tax administration). Moreower, it also requires only a single intake of information and based on this single intake all further proceedings shall take place automatically. It is important to be focused on avoiding paper documents (hard copies) by transforming them into electronic form, but ensuring their traceability. In the final section the e-commerce in the accounting business company XY is presented. A practical example shows that the costs of paperless transactions, compared with transactions in a conventional way, would be substantially reduced.
Keywords:	Electronic accounting, electronic commerce, electronic signature, paperless accounting, EBA, Pantheon.

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