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Title:ANALIZA RAČUNOVODSKEGA PREDRAČUNAVANJA V REVIZIJSKI DRUŽBI "X"
Authors:ID Jambrović, Nevenka (Author)
ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf VS_Jambrovic_Nevenka_2010.pdf (218,36 KB)
MD5: 807EB7C928B36EB2FFB57CD88338B2A5
PID: 20.500.12556/dkum/e93978d6-b554-4248-8b18-3552e78ceb27
 
Language:Slovenian
Work type:Undergraduate thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Diplomsko delo obravnava teoretični in praktični vidik računovodskega predračunavanja. V teoretičnem delu smo proučili zakonodajo sprejeto na tem področju in teorije nekaterih avtorjev, v praktičnem delu pa smo proučili konkretni primer računovodskega predračunavanja v družbi in implementacijo metode predračunavanja. Pri preučevanju računovodskega predračunavanja v družbi, smo raziskali posebnosti predračunavanja v dejavnosti v kateri družba posluje, in hkrati usklajevanje teh aktivnosti z zahtevami velikega koncerna, kateremu družba pripada. Ugotovili smo, da je sam sistem predračunavanja dobro zastavljen, istočasno pa so dobro usmerjeni tudi vsi akterji pri predračunavanju in v skladu z to predpostavko nudijo dobro podporo pri odločanju top managementu.
Keywords:RAČUNOVODSKA FUNKCIJA, RAČUNOVODSKO PREDRAČUNAVANJE, PREDRAČUNSKI IZKAZ POSLOVNEGA IZIDA, METODA CILJNIH STROŠKOV, NADZOR, ANALIZA.
Place of publishing:Maribor
Publisher:[N. Jambrović]
Year of publishing:2010
PID:20.500.12556/DKUM-14025 New window
UDC:657
COBISS.SI-ID:10343708 New window
NUK URN:URN:SI:UM:DK:GVZ5I8K0
Publication date in DKUM:30.08.2010
Views:2104
Downloads:312
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ANALYSIS OF BUDGETING IN AUDITING COMPANY "X"
Abstract:The thesis deals with the theoretical and the practical aspect of budgeting. In the theoretical part of the thesis we get to know the Slovene legislation and theoretical viewpoints of several major authors. The practical part of the thesis deals with the budgeting in an actual company, and its way of implementing the target costing method of budgeting. During the study of budgeting in our subject company, we encountered certain specific cases in budgeting resulting from the company’s industry and at the same time faced certain difficulties related to the coordination of the budgeting activities with the requirements of the international Group to which the company belongs. Through analysis we came to a conclusion that the company has a good set of budgeting system, which results in good support to top management bossiness decisions.
Keywords:ACCOUNTING FUNCTION, BUDGETING, BUDGET PROFIT AND LOSS STATEMENT, TARGET COSTING, CONTROLLING, ANALYSIS.


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