ANALIZA RAZVITOSTI KONTROLINGA V PODJETJU AHA EMMI D.O.O.

Španinger, Jožica

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Title:	ANALIZA RAZVITOSTI KONTROLINGA V PODJETJU AHA EMMI D.O.O.
Authors:	ID Španinger, Jožica (Author) ID Uršič, Duško (Mentor) More about this mentor...
Files:	VS_Spaninger_Jozica_2016.pdf (983,44 KB) MD5: 6C0232BC947AE552BCB2B6AD51DAB7F0
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Za uspešen razvoj in rast podjetja je pomembno, da dobro opredeli vizijo, poslanstvo, strategijo in cilje. Ker pa je pomembno, da so rezultati skladni s cilji, jih je potrebno kontrolirati. Nosilci dejavnosti kontrolinga so najpogosteje kontrolerji, prejemniki informacij dejavnosti kontrolinga, so poslovodje. Obseg nalog kontrolerja je odvisen od več dejavnikov, od velikosti in organiziranosti podjetja, zapletenosti organizacije, panoge, njegove osebnosti in sposobnosti ter od zamisli najvišjega vodstva. Poslovodje najdemo v podjetju na vseh ravneh, glede kontrolerja pa stroka ni enotna. Ne glede na to, na kateri ravni v podjetju sta poslovodja in kontroler, je pomemben odnos med njima, sodelovanje, komuniciranje, pomembno je da si zaupata. Jedro uspešnega proizvodnega podjetja je dobro postavljen sistem. Poslovanja v trenutnih razmerah si ni več mogoče zamišljati brez dobre informacijske podpore. V prvem delu diplomske naloge smo predstavili teoretične vidike kontrolinga. Pojasnjen je pojem kontrolinga, razvojne stopnje dejavnosti kontrolinga, razloge za uvedbo kontrolinga, vlogo in naloge, ki jih opravlja kontroler in pregled nekaterih orodij kontroliga. V nadaljevanju spoznamo slovenjebistriško podjetje Aha Emmi d.o.o., osnovne podatke, mejnike in dejavnost podjetja. Organizacijska struktura družbe je prikazana v organizacijski shemi, prikazani so tudi procesi v podjetju. Vizija, poslanstvo in vrednote so jasno zapisani. Naloga zajema analizo razvitosti strateškega in izvedbenega kontrolinga in analizo razvitosti obstoječega kontrolinga po poslovnih področjih. Predstavitev prednosti in pomajkljivosti kontrolinga in predlogi za izboljšanje ter izpopolnitev kontrolinga v podjetju Aha Emmi d.o.o. sta sklepni točki diplomske naloge.
Keywords:	kontroling, kontroler, stroški, načrtovanje, kontroliranje
Place of publishing:	Maribor
Publisher:	[J. Španinger]
Year of publishing:	2016
PID:	20.500.12556/DKUM-59052
UDC:	657.6
COBISS.SI-ID:	12429596
NUK URN:	URN:SI:UM:DK:QLT63KGN
Publication date in DKUM:	09.08.2016
Views:	1933
Downloads:	235
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	DEVELOPMENT ANALYSIS OF CONTROLLING IN THE COMPANY AHA EMMI D.O.O.
Abstract:	Vision, mission, strategy and goals are very important for successful development and growth of a company. However, it is important to control the goals, if we want to achieve congruity between the results and goals. The activity of controlling is usually performed by controllers, whereas the department managers receive the information concerning the activity of controlling. The range of assignments assigned to the controller depends of many factors, from the size and organisation of the company, complexity of organisation, sector, controller's personality and skills, and ideas of the highest management. Department managers can be found on all levels in the company. On the other hands, as far as the controllers are concerned, the profession doesn't have a unified opinion. No matter at which level in a company the department manager and controller are, the relationship between them is very important, their cooperation, communication and trust. The basis of successful production company is a well set system. In present situation, it is difficult to imagine making business without a good information support. In the first part of my diploma thesis you can find the theoretical aspects of controlling. The term controlling is explained, the development stages of the controlling activity, the reasons why one should implement controlling activities, the role and assignments the controller has, and an overview of some tools of controlling. In continuation, the company Aha Emmi d.o.o. from Slovenska Bistrica is introduced with its basic information, milestones and activity of the company. The structure of organisation and the processes in the company can be found in the organisation chart. Vision, mission and values are clearly formulated. The following thesis includes the analysis of the level of development of the strategic and performance controlling. Furthermore, the analysis of the level of development of existing controlling at different business areas is made. In conclusion, the advantages and disadvantages of controlling are introduced. Additionally, some suggestions for improvement of controlling in the company Aha Emmi d.o.o. are given.
Keywords:	controlling, controller, costs, planning, control

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