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Title:
STROŠKOVNI VIDIK NOTRANJEGA IN ZUNANJEGA RAČUNOVODSTVA
Authors:
ID
Tomažič, Andreja
(
Author
)
ID
Novak, Aleš
(
Mentor
)
More about this mentor...
Files:
VS_Tomazic_Andreja_2016.pdf
(1,59 MB)
MD5: 8B0B5523F987702540A06E0C39FCC71E
Language:
Slovenian
Work type:
Bachelor thesis/paper
Organization:
FOV - Faculty of Organizational Sciences in Kranj
Abstract:
V diplomskem delu smo predstavili stroškovni vidik notranjega in zunanjega izvajanja računovodstva. S stroškovnega vidika smo obravnavali organizacijo in organizacijski sistem računovodstva v izbranem podjetju. Podjetja se lahko odločajo za zunanje ali notranje izvajanje računovodstva, pri čemer svoje odločitve sprejemajo na podlagi različnih prednosti in slabosti ene in druge možnosti. V diplomskem delu smo na primeru izbranega podjetja izluščili konkretne prednosti in slabosti notranjega in zunanjega izvajanja računovodstva ter poseben poudarek posvetili stroškovnemu vidiku. Osrednja tematika diplomskega dela so neposredni in posredni stroški, ki jih ima podjetje z računovodenjem oziroma stroškovni vidik računovodstva v primeru zunanjega ali notranjega izvajanja. Za sodelovanje z zunanjimi računovodskimi servisi se praviloma odločajo manjša podjetja, vendar tudi večja opažajo prednosti tovrstne organizacije. Rezultati dela vsebujejo pregled stroškov notranjega in zunanjega izvajanja računovodstva v izbranem podjetju in na ta način lahko podjetjem s podobno organizacijo pomaga pri sprejemanju odločitve o obliki izvajanja računovodstva.
Keywords:
- stroškovni vidik - organizacija - organizacijski sistem računovodstva - zunanje in notranje izvajanje računovodstva - organizacijska struktura
Place of publishing:
Maribor
Year of publishing:
2016
PID:
20.500.12556/DKUM-60312
COBISS.SI-ID:
7650579
NUK URN:
URN:SI:UM:DK:TMHGID1Z
Publication date in DKUM:
05.07.2016
Views:
1542
Downloads:
218
Metadata:
Categories:
FOV
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Secondary language
Language:
English
Title:
COST ASPECTS OF INTERNAL AND EXTERNAL ACCOUNTS
Abstract:
In this thesis, we present the cost aspect of the accounting function performed internally and the accounting function being outsourced. In terms of cost, we discussed the organizational structure and the organisation of the accounting function in the selected company. Companies may decide between performing the accounting function internally and the outsourcing of the accounting function. Their decisions are based on the various advantages and disadvantages of both options. In this thesis, based on the case of a selected company, we identified strengths and weaknesses of both options with the emphasis on the aspect of cost. The main themes of the thesis are the direct and indirect costs generated by the company in the case of the accounting function performed internally and in the case of the accounting function being outsourced. It is usually smaller companies that decide for the outsourcing, i.e. cooperation with private accounting practices, but recently also larger companies have started to notice greater advantages of such organization. The results of the thesis provide an overview of the costs of the accounting function performed internally and the accounting function being outsourced in a selected company, which can serve as a guide for companies with a similar organization, when making the decisions about the form of the implementation of the accounting function.
Keywords:
- cost aspect - organization - organization of the accounting function - accounting function performed internally and the accounting function being outsourced - organizational structure
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