RAČUNOVODSKE INFORMACIJE KOT OSNOVA ZA POSLOVODNO ODLOČANJE NA KMETIJI X

Cotman Pintar, Marija

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Title:	RAČUNOVODSKE INFORMACIJE KOT OSNOVA ZA POSLOVODNO ODLOČANJE NA KMETIJI X
Authors:	ID Cotman Pintar, Marija (Author) ID Korošec, Bojana (Mentor) More about this mentor...
Files:	VS_Cotman_Pintar_Marija_2015.pdf (1,55 MB) MD5: 2B18BD9B8BFCD25471364E39D050BBE6
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomski nalogi smo predstavili, kako vzpostaviti knjigovodstvo na kmetiji X, ki se ukvarja s prirejo govejih pitancev. Z analizo občutljivosti smo želeli ugotoviti, kako občutljiva sta poslovni in denarni izid kmetije na spremembe v obsegu poslovanja. Kmetija do leta 2014 ni bila obvezana voditi knjigovodstvo. Za potrebe diplomske naloge smo za leto 2013 vzpostavili računovodstvo, ker ga prej niso vodili. Najprej smo s popisom sredstev in dolgov ugotovili premoženjsko-finančni položaj kmetije ter izdelali začetno bilanco stanja. Proučili smo poslovne procese na kmetiji in izdelali izkaz poslovnega izida za leto 2013. Nato smo z izkustveno metodo ločili stroške kmetije na stalne in spremenljive. Analiza občutljivosti je ovrgla našo trditev, da je poslovni izid kmetije zelo občutljiv na spremembe v obsegu poslovanja. Izračunali smo tudi kritično točko čistega denarnega izida iz poslovanja in ugotovili, da je ta precej bolj ugoden, kot kaže opazovanje poslovnoizidnih tokov. Kratkoročno je to sicer zadovoljivo, saj kmetija nima težav s plačilno sposobnostjo. Vendar se bodo težave zaradi negativnega poslovnega izida pokazale, ko bo na kmetiji treba zamenjati zastarela opredmetena osnovna sredstva. Dolgoročno je poleg likvidnosti pomemben tudi dobiček, saj je tudi kmetija na trgu zaradi pridobivanja dobička. Ugotovitve, ki izhajajo iz poslovne raziskave in so utemeljene v zakonodajnih in računovodsko-poslovodnih podlagah, so pokazale, da je vodenje knjigovodstva na kmetiji smotrno. Da bi od računovodskih informacij pridobili več kot le izkaze za zunanje poročanje, je dobro poznati tudi poslovodno računovodstvo. Isto smo ugotovili tudi pri praktičnem proučevanju kmetije X.
Keywords:	kmetijska dejavnost, začetna bilanca stanja, poslovni izid, izkustvena metoda za ločitev stroškov, stalni in spremenljivi stroški, analiza občutljivosti poslovnega izida
Place of publishing:	Maribor
Publisher:	[M. Cotman Pintar]
Year of publishing:	2015
PID:	20.500.12556/DKUM-55217
UDC:	657.3
COBISS.SI-ID:	12228124
NUK URN:	URN:SI:UM:DK:JMQVLR0R
Publication date in DKUM:	17.03.2016
Views:	2245
Downloads:	152
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	ACCOUNTING DATA AS A BASIS FOR MANAGEMENT DECISION ON SELECTED FARM
Abstract:	The diploma thesis presents how to establish bookkeeping at a farm X which is breeding cattle for meat production. The cost-volume-profit analysis was a method that helped us find out the sensitivity of income and cash flow from operations to changes in volume of business. The farm was not obligated to keep accounts until 2014. Therefore, for the needs of the thesis, we established accounting for 2013. First we made an inventory list of assets and debts to determine the wealth and financial situation of the farm, and then prepared the opening balance sheet. By studying farm’s business processes, we created a profit and loss statement for the year 2013, as well as differed fixed and variable costs by (managerial) judgement method. With the help of the cost-volume-profit analysis we found out that the farm's income was not too sensitive to the changes in volume of business. Furthermore, we calculated the net cash flow from operations break-even point that turned out to be much more favourable than expected on the basis of observing income flows. In the short-term, this is satisfactory enough since the farm has no problems with solvency. Problems stemming from negative income might, however, appear in the future when obsolete fixed assets need to be replaced. In the long-term, not just solvency but also profit will be very important since the farm operates in the market with an intention to make profit. Findings that are results of our business research and are based on law and accounting principles have shown that it would be rational to keep accounts at the farm. To gain more from the accounting information than only the external financial reporting statements, it pays off to know more about managerial accounting. The same conclusions were derived from the practical studies at the farm X.
Keywords:	agriculture, opening balance sheet, income, fixed and variable costs, cost-volume-profit analysis

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