PRESOJA UPORABNOSTI RAČUNALNIŠKEGA PROGRAMA BTM ZA RAČUNOVODSTVO V PODJETJU BOROVO TRADE D.O.O.

Pohajač, Alenka

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Title:	PRESOJA UPORABNOSTI RAČUNALNIŠKEGA PROGRAMA BTM ZA RAČUNOVODSTVO V PODJETJU BOROVO TRADE D.O.O.
Authors:	ID Pohajač, Alenka (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	UNI_Pohajac_Alenka_2011.pdf (2,33 MB) MD5: 9F7ED62761B8FF3CEA0945AC6A9AFB7F PID: 20.500.12556/dkum/8b61d4fa-f017-4078-bf61-9f3e0ae6f051
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V Sloveniji je potrebno pri implementaciji računovodskih računalniških programov upoštevati pravila stroke. Izpolnjevati morajo zahteve, ki jih določa Zakon o gospodarskih družbah, Slovenski računovodski standardi in zakon o DDV. Programi, ki so izdelani v Sloveniji in tuji licenčni programi te pogoje večinoma že izpolnjujejo. Predvsem zaradi tega, ker se drugače ne bi mogli tržiti. V podjetju Borovo Trade d.o.o. pa smo uvajali Hrvaški program za računovodstvo blaga, ki je bil ustvarjen pod pogoji, ki jih zahteva Hrvaška zakonodaja. Program je bil namenjen zgolj podjetju Borovo trade d.o.o. v Sloveniji. Zato je pri implementaciji programa moralo računovodstvo samo ob pomoči poznavanja Slovenskih zakonov in računovdske prakse ter ob sodelovanju programerjev vzpostaviti pogoje za njegovo uporabnost in primernost v računovodstvu. V diplomski nalogi sem predstavila uvedbo programa BTM za računovodstvo kot analitične evidence blaga ter avtomatski prenos poslovnih dogodkov iz analitične evidence na konte glavne knjige in v knjigo DDV. V prvi polovici diplomske sem predstavila pravne podlage za uvajanje tuje programske rešitve v slovensko trgovsko podjetje, opis trgovine na drobno v Sloveniji in na Hrvaškem, podjetja Borovo Trade ter predstavitev in uvajanje informacijskih sistemov v podjetje. Druga polovica diplomske naloge pa je namenjena opisu in implementaciji programa BTM in določanju kontov za prenos v finančno računovodstvo. Na praktičnem primeru je bila raziskana uporabnost programa v računovodstvu. Po izvedeni kontroli prenesenih podatkov v program Faraon, smo ugotovili pomen pravilnih računovodskih informacij za uspešnost podjetja in poslovnih odločitev. Iz tega sledi, da je program BTM primeren za uporabo v računovodstvu.
Keywords:	Računovodstvo, Slovenski računovodski standardi, Hrvaški standardi finančnega poročanja, davek na dodano vrednost (DDV), informacijski sistem, računalniški program BTM, kalkulacije
Place of publishing:	Celje
Publisher:	[A. Pohajač]
Year of publishing:	2011
PID:	20.500.12556/DKUM-18876
UDC:	657
COBISS.SI-ID:	10736156
NUK URN:	URN:SI:UM:DK:CUDCHSHE
Publication date in DKUM:	22.07.2011
Views:	2654
Downloads:	235
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	ASSESSMENT OF THE USEFULNESS OF COMPUTER PROGRAM BTM FOR ACCOUNTING IN THE COMPANY BOROVO TRADE D.O.O.
Abstract:	In Slovenia, it is necessary in the implementation of computer programs in the accounting profession should follow the rules. They must meet the requirements imposed by the Companies Act, Slovenian Accounting Standards and the Law on VAT. Programs that are manufactured in Slovenia and foreign licensing programs that meet the conditions most of them. Mainly because it would not otherwise be unable to market. We introduce Croatian program for the accounting, which was created under the conditions required by Croatian law. The program was intended only company in Slovenia Borovo Trade d.o.o. Therefore, in implementing the program should only accounting department with the assistance of Slovenian knowledge of laws and accounting practice and with the collaboration of programmers to create the conditions for its usefulness and appropriateness of accounting. I represented in my degree the implementation of the computer program BTM for the accounting as the analitical records of goods and automatic transfer of events from the analytical accounts of the account ledger and the book of VAT. In the first part I represented the legal basis for implementation of foreign computer program in the Slovenian retail enterprise, description of the retail trade in Slovenia and Croatia, description of the company Borovo Trade, description of information systems and their implementation in the enterprise in general. In the second part of my degree i represent the implementation of program BTM in the accounting department and customer ledger in the financial accounting wich is in the program Faraon. We have worked on the practical example and explored appropriateness. After the completion control of the data transmitted in the program Pharaoh data for the financial accounting, we realized the importance of accurate financial information for the success of companies and business decisions. It follows that the BTM program is suitable for use in accounting.
Keywords:	Accounting, Slovenian accounting standards, Croatian standards of financial reports, value-added tax (VAT), retail trade, information system, computer program BTM, calculations

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