Presoja popisa osnovnih sredstev pri zasebniku prevozniku

Bedrač, Mateja

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Title:	Presoja popisa osnovnih sredstev pri zasebniku prevozniku
Authors:	ID Bedrač, Mateja (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	VS_Bedrac_Mateja_2016.pdf (1,51 MB) MD5: 2809DFA55D04E35258F4857460D4B21D
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Osnovna sredstva v podjetjih predstavljajo navadno največji delež premoženja podjetja. Zato je poslovanje nad njimi treba še posebej pozorno spremljati. Če želimo kot lastnik podjetja ugotoviti točno stanje svojega premoženja, moramo vsaj enkrat letno izvesti ukrep za preverjanje zanesljivosti podatkov o vseh sredstvih in obveznostih do njihovih virov oziroma z drugimi besedami opraviti moramo popis oziroma inventuro. Le na ta način lahko zagotovimo, da so knjižna stanja točna. S tem pa zagotovimo tudi natančne podlage za sestavitev bilance stanje, ki mora biti sestavljena jasno in natančno ter mora resnično in pošteno prikazovati premoženje podjetja. V diplomski nalogi smo najprej na podlagi obstoječe literature proučili, kako poteka popis osnovnih sredstev, in to predstavili tudi na primeru podjetja. V proučevanem podjetju se popis izvaja ročno preko popisnih listov, kar z drugimi besedami pomeni, da podjetje ne uporablja evidentiranja in spremljanja osnovnih sredstev preko črtne kode. Ugotovili smo, da je tak popis zamuden in da mogoče tudi ne odraža dejanskega stanja. Podjetju zato predlagamo, da si vsaj do naslednjega rednega popisa uredi prehod na evidentiranje in spremljanje osnovnih sredstev preko črtne kode. Prav tako bi bilo priporočljivo sprejeti poseben notranji akt Pravilnika o popisu, ker trenutno uporablja le predpise po Zakonu o gospodarskih družbah in navodila, ki jih predstavljajo Slovenski računovodski standardi ter Pravilnik o računovodstvu. Tukaj pa ni jasnih navodil, vsaj v tehničnem smislu, kako se naj proučevano podjetje ravna in drži pravil, glede na to, da ima vsako podjetje neke svoje posebnosti.
Keywords:	popis osnovnih sredstev, osnovna sredstva, presežek, primanjkljaj
Place of publishing:	Maribor
Publisher:	[M. Bedrač]
Year of publishing:	2016
PID:	20.500.12556/DKUM-58405
UDC:	657
COBISS.SI-ID:	12439836
NUK URN:	URN:SI:UM:DK:8W4G5ZFX
Publication date in DKUM:	17.08.2016
Views:	1617
Downloads:	140
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	ASSESSMENT OF THE FIXED ASSETS INVENTORY FOR A PRIVATELY OWNED TRANSPORT COMPANY
Abstract:	Fixed assets generally represent the largest share of the company’s assets, which is why control over their operations should be closely monitored. If we as an owner want to assess the exact state of their assets, we need to at least annually perform a measure to verify the reliability of data on all assets and liabilities or in other words, we need to do an inventory. This is the only way to ensure that the sheet is accurate. This way we also ensure accurate bases for the balance sheet, which needs to be prepared clearly and accurately and realistically and fairly present the assets of the company. In the thesis we initially studied the inventory of fixed assets with the help of existing literature and then further presented this in the case of a company. The inventory in the analysed company takes place manually with the help of inventory papers, which means that the company does not use recording and monitoring of fixed assets through the barcode. We found that such kind of inventory is time consuming and that it possibly does not reflect the actual state. We therefore suggest to the company to transition to recording and monitoring of fixed assets through the barcode until the next inventory. It would also be good if the company would adopt a special internal act of the Inventory Act, since it currently uses only the provisions according to the Companies Act and manuals from the Slovenian accounting standards and the Accounting regulations. These acts provide no clear rules, at least not in a technical sense, how the analysed company should act and follow ruled, since each company has its own specifics.
Keywords:	inventory of fixed assets, fixed assets, surplus, deficit

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