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Title:RAČUNOVODSKE INFORMACIJE ZA POTREBE KONCERNSKEGA NADZORA ODVISNEGA PODJETJA KOT DOBIČKOVNEGA MESTA ODGOVORNOSTI
Authors:ID Kolar, Andreja (Author)
ID Horvat, Robert (Mentor) More about this mentor... New window
Files:.pdf VS_Kolar_Andreja_2011.pdf (438,02 KB)
MD5: 791933E125CA612B60B4819E1E96F815
PID: 20.500.12556/dkum/96635788-22be-4d93-a75b-4000c6134811
 
Language:Slovenian
Work type:Undergraduate thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Podjetja v interesu širitve prodajnih trgov na različnih geografskih območjih ustanavljajo odvisne družbe. Koncerni opredelijo organizacijsko strukturo odvisnih podjetij kot mest odgovornosti. Med pogostejšimi tipi mest odgovornosti je dobičkovno mesto odgovornosti, ki je sorazmerno samostojno, uspešnost poslovanja pa se meri z nadzorom stroškov, prihodkov in dobička. V nadzoru poslovanja odvisnih podjetij koncerni spremljajo doseganje planiranih ciljev. Računovodske informacije so temeljna podatkovna podlaga za spremljanje in presojanje uresničevanja poslovanja podjetja. Temelj predračunskih računovodskih informacij je načrt prodaje. Pomembna je harmonizacija metodologije v računovodskem poročanju med predračunskimi cilji in obračunskimi podatki poslovanja. Koncern vrši nadzor sredstev in obveznosti do virov sredstev ter uresničevanje načrtovanih prihodkov, odhodkov in poslovnega izida. Analitske računovodske informacije so namenjene ugotavljanju in presojanju ugodnosti odmikov in njihovih vzrokov. V veleprodajni dejavnosti trgovine nas zanimajo podatki o prodanih količinah in cenah po posameznih vrstah in skupinah trgovskega blaga, po posameznih ključnih kupcih in posameznih ključnih tržiščih. Zanima nas predvsem nabavna vrednost blaga in drugi stroški prodajanja kot tudi finančna stabilnost in nadzor nad obratnimi sredstvi. V diplomski nalogi so predstavljena računovodska poročila odvisnega podjetja BT, d.o.o., ki se mesečno pripravljajo za potrebe nadzora v koncernu Benteler. Nadzor poslovanja je ciljno naravnan s poudarkom na predračunskem načrtovanju in spremljanju obračunskih podatkov in odmikov v zvezi z njimi. Analitske informacije pripravlja kontroling, ki svetuje in koordinira pri izdelavi predračunov, vodi obračunavanje in prikazovanje poslovne uspešnosti, zadolžen je za ekonomsko svetovanje, koordiniranje naložb in izdelavo poslovnih poročil. Računovodske informacije je potrebno dopolniti z nekaterimi neračunovodskimi sodili, ki dodatno pojasnjujejo poslovanje podjetja. Zagotavljanje pravočasnosti in ustreznosti potrebnih in primernih računovodskih informacij je povezano z ustrezno informacijsko tehnologijo.
Keywords:Konern, Odvisna podjetja, Dobičkovno mesto odgovornosti, Nadzor poslovanja, Kontroling, Računovodske informacije, Računovodska poročila, Neračunovodski podatki.
Place of publishing:Slovenj Gradec
Publisher:[A. Kolar]
Year of publishing:2011
PID:20.500.12556/DKUM-19937 New window
UDC:657
COBISS.SI-ID:10802204 New window
NUK URN:URN:SI:UM:DK:QUACMZ7W
Publication date in DKUM:03.11.2011
Views:2038
Downloads:217
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ACCOUNTING INFORMATION FOR THE MANAGEMENT CONTROL OF A PROFIT- CENTER TYPE SUBSIDIARY
Abstract:To expand their selling markets, corporations establish subsidiaries in various geographical regions. Corporate groups define organizational structures of subsidiaries as centers. Among the most common types of centers are profit centers, which are relatively independent. Success of their operation is measured by controlling the expenses, revenue and profit. By controlling the operation of subsidiaries, corporate groups monitor to what extent the planned objectives are being met. Accounting information serves as the fundamental data basis for monitoring and assessment of subsidiary’s realization of operation. The basis of estimated accounting information is the sales plan. Accounting reporting methodology harmonization between estimated objectives and accounting data of operation is of utmost importance. The corporate group controls the assets and liabilities towards the sources of assets, as well as the realization of planned revenue, expenses, and profit or loss. Analytical accounting information serves the purpose of determining and assessing the benefits of variances and their causes. What the wholesale trade activity is interested in is the information on the quantities sold and prices per individual types and groups of goods for resale, individual key customers, and individual key markets. The main interest lies in the original price of the goods and other selling costs, as well as the financial stability and control over the working capital. The diploma paper presents the accounting reports of BT, d.o.o. subsidiary, which are being prepared on a monthly basis for the purpose of control in the Benteler corporate group. Control of operation is objective-oriented, with the emphasis on estimated planning and monitoring of accounting data and variances connected with such data. Analytical information is prepared by the management accounting, which also provides advice on and coordinates the preparation of estimates, runs the accounting and presents the commercial success, provides economic counseling, coordinates investments and prepares the financial reports. The accounting information needs to be amended with some non-accounting criteria that further explain the operation of the subsidiary. Providing the timeliness and suitability of the necessary and appropriate accounting information is closely connected to suitable information technology.
Keywords:Corporate group, Subsidiary company, Profit center, Control of operation, Management accounting, Accounting information, Accounting reports, Non-accounting data.


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