PRESOJA NOTRANJIH KONTROL PRI OBRAČUNU PLAČ NA PRIMERU PODJETJA SIMFIN D.O.O.

Ravnjak, Danijela

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	PRESOJA NOTRANJIH KONTROL PRI OBRAČUNU PLAČ NA PRIMERU PODJETJA SIMFIN D.O.O.
Authors:	ID Ravnjak, Danijela (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	VS_Ravnjak_Danijela_2012.pdf (1,39 MB) MD5: 3E6786883AF9B25BD6F3B55D3C17FE3E PID: 20.500.12556/dkum/c6b7ba6a-ef1f-48ea-8026-c36c11d0d27c
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomski seminar je sestavljen iz dveh delov, in sicer teoretičnega in praktičnega. V teoretičnem delu smo preučili sistem notranjih kontrol in obračuna plač. Teoretična spoznanja smo uporabili na praktičnem primeru. Na primeru podjetja Simfin, d. o. o., smo izvedli praktični del diplomskega seminarja. Preučili smo potek obračuna plač podjetja Simfin in kje se lahko v tem postopku pojavljajo težave. Opredelili smo logične in programske notranje kontrole na vseh ravneh obračuna plač in preučili pomembnost notranjih kontrol. Na vseh ravneh obračuna plač smo opredelili kontrolne cilje, pomembna tveganja in kontrole ter poizkušali podati predlog izboljšav. Ugotovili smo, da ima podjetje Simfin, d. o. o., sistem notranjih kontrol zasnovan tako, da kontroliranje poteka sproti in nemoteno. Oseba, ki obračunava plače, nosi celotno odgovornost za morebitna nepravilna izplačila plač ali morebitne napake v zvezi s stroški plač. Za notranje kontrole, ki smo jih preučili, smo ugotovili, da so ustrezno zasnovane in da delujejo na način, ki zagotavlja preprečevanje, odkrivanje in odpravljanje napak in prevar.
Keywords:	sistem notranjih kontrol, notranje kontrole, kontrolni cilji, obračun plač, stroški plač
Place of publishing:	Koritno
Publisher:	[D. Ravnjak]
Year of publishing:	2012
PID:	20.500.12556/DKUM-37180
UDC:	657.6
COBISS.SI-ID:	11200284
NUK URN:	URN:SI:UM:DK:MMNOWDLT
Publication date in DKUM:	16.11.2012
Views:	3653
Downloads:	354
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:	ASSESSMENT OF INTERNAL CONTROLS IN THE CALCULATION OF WAGES: THE CASE OF COMPANY SIMFIN LTD.
Abstract:	The thesis is composed from two parts: theoretical and practical. In the theoretical part we have examined the system of internal control and payroll. All of the theoretical findings, we used on a practical example. For the practical part of the thesis we have used the case of the company Simfin d.o.o. We have considered the conduct of business payroll Simfin and also where problems can occur. We defined the logic and internal control program at all levels of wage settlements and examines the importance of internal controls. We have identified control objectives and control of the significant risks at all levels of payroll and we tried to make proposals for the improvements. We out found that the company has a system of internal controls designed to control all process regularly and smoothly. Person who is charged for billing the wages is responsible for any improper payment of wages, or any errors related to wage costs. For internal control, we have studied, we found out that they are properly designed and operated in a manner that ensures the prevention, detection and correction of errors and fraud.
Keywords:	system of internal controls, internal controls, control objectives, payroll, payroll costs

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back