Organiziranost računovodskega analiziranja podjetja First, d. o. o.

Škafar, Sandra

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Title:	Organiziranost računovodskega analiziranja podjetja First, d. o. o.
Authors:	ID Škafar, Sandra (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	VS_Skafar_Sandra_2016.pdf (902,64 KB) MD5: 175CD336065300BCB3EA3DD8B649F3DE
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Realizacijo ciljev, ki jih posameznik ne bi mogel sam doseči in uresničiti, omogoča organizacija na vseh področjih. Zaradi tega je pomen organizacije omejen na celoto delovnih in življenjskih aktivnosti človeka, ne pa samo na gospodarsko dejavnost. Prav tako pomen organizacije izhaja iz narave človeka, ki je družbeno bitje in potrebuje komunikacijo z drugimi ljudmi ter delovanje v skupnosti. Neposrednih predpisov, ki bi urejali organizacijo delovanja računovodskih služb, ni na razpolago. V Zakonu o gospodarskih družbah, Slovenskih računovodskih standardih in v Kodeksu računovodskih načel obstajajo le splošna napotila glede organiziranosti. Tako vsaka računovodska služba ugotavlja interne potrebe podjetja in temu primerno pristopi. V diplomskem delu sta predstavljena podjetje First, d. o. o., iz Murske Sobote in način, kako je organizirano računovodsko analiziranje v podjetju. Ugotavljamo, da ima obravnavano podjetje dobro organizirano računovodsko analiziranje, saj ima računovodsko analiziranje materiala, storitev in plač urejeno skladno z obravnavano literaturo s tega področja. Kljub dobremu poslovanju podjetja First, d. o. o., so podani morebitni predlogi izboljšav.
Keywords:	računovodsko analiziranje, računovodska poročila
Place of publishing:	Maribor
Publisher:	[S. Škafar]
Year of publishing:	2016
PID:	20.500.12556/DKUM-61998
UDC:	657.3
COBISS.SI-ID:	12575004
NUK URN:	URN:SI:UM:DK:BQCAKHHK
Publication date in DKUM:	09.11.2016
Views:	1078
Downloads:	104
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Organization of accounting analysis in company First, d. o. o.
Abstract:	Organization in all areas enables accomplishment of goals which could not be achieved by an individual. Due to that, the importance of organization is limited to the whole of working and life activities of a human, and not only to the economic activity. Also, the importance of organization originates in the nature of a human who is a social being and needs communication with other people and operation in community. There are no direct regulations available which would regulate organization of operation of accounting office. In Companies Act, Slovene Accounting Standards, and Code of Accounting Principles, there are only general guidelines in regard to organization. Thus, every accounting office establishes internal needs of a company and approaches accordingly. In the graduation thesis, the company First, d. o. o., from Murska Sobota is presented, as well as accounting analysis in the company. We have established that the considered company has a well-organized accounting analysis, since the accounting analysis of material, services, and salaries is consistent with the considered literature from this field. Despite the sound business operation of the company First, d. o. o., there are possible suggestions for improvements given.
Keywords:	accounting analysis, accounting reports

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