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Title:IZDELAVA PREDRAČUNSKIH TEMELJNIH IZKAZOV ZA GRADBENO PODJETJE X
Authors:ID Pančić, Sandra (Author)
ID Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf VS_Pancic_Sandra_2016.pdf (1,08 MB)
MD5: 2CE6557862EC1BC00966314ED2D748CC
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Računovodsko predračunavanje je računovodska funkcija, ki je usmerjena v pripravo nadrobnih predračunov in predračunskih temeljnih računovodskih izkazov. Predračuni so namenjeni predvsem notranjim uporabnikom za kakšne poslovne odločitve v podjetju. V diplomski nalogi smo predstavili računovodsko predračunavanje in temelje pojme računovodskega predračunavanja. Proučili smo metodike računovodskega predračunavanja, in predstavili tudi podlage, ki jih potrebujemo pri izdelavi predračunov. Za podjetje X smo najprej predstavili značilnosti njegovega poslovanja, njegove cilje in strategije. Za izdelavo predračunov smo izbrali metodo gibljivega predračunavanja, ki smo jo povezali z rastočo metodiko predračunavanja. Zato smo razčlenili celotne stroške v podjetju na stalne in spremenljive. Na koncu smo izdelali Izdelali smo vse tri predračunske izkaze predračunski izkaz poslovnega izida, predračunsko bilanco stanja in predračunski izkaz denarnih tokov.
Keywords:računovodsko predračunavanje, predračunski temeljni izkazi, predračunski poslovni izid, predračunska bilanca stanja, predračunski denarni tok.
Place of publishing:Maribor
Publisher:[S. Pančić]
Year of publishing:2016
PID:20.500.12556/DKUM-58389 New window
UDC:657
COBISS.SI-ID:12506908 New window
NUK URN:URN:SI:UM:DK:0L0R7XHI
Publication date in DKUM:22.09.2016
Views:1293
Downloads:166
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:MASTER BUDGET PREPARATION FOR COMPANY X
Abstract:Accounting budgeting is an accounting function, which is focused on preparing detailed estimates and basic budgeted financial statements. Estimates are mainly intended for internal use for specific commercial decisions in a company. The thesis presents budgeting and basic concepts of budgeting. We have studied the methods of budgeting and presented the basis, which we need to make estimates. For company X we have primarily presented the characteristics of their business operation, their objectives and strategies. In order to produce estimates we have selected the method of flexible budgeting, which we connected with the growing budgeting methodology. Therefore we have broken down all of the company’s costs into fixed or variable. We produced all three prospective statements: the projected income statement, budgeted balance sheet and budgeted cash flow statement.
Keywords:budgeting, budgeted financial statements, budgeted profit or loss, budgeted balance sheet, budgeted cash flow


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