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Title:VIDIKI ORGANIZACIJE DELA V RAČUNOVODSKIH SERVISIH V SLOVENIJI IN AVSTRIJI
Authors:ID Verdnik, Vesna (Author)
ID Uršič, Duško (Mentor) More about this mentor... New window
Files:.pdf MAG_Verdnik_Vesna_2019.pdf (2,14 MB)
MD5: 26D42869319C39BDF366EE29F0AA9069
PID: 20.500.12556/dkum/122f6410-7d9b-4bec-b58e-517006f0d0b9
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Računovodski servisi vodimo računovodstvo in izdelujemo davčne napovedi za večje število poslovnih partnerjev. Pri svojem delu se srečujemo s povečanim obsegom dela v prvem trimesečju leta, saj moramo do 31. 3. tekočega leta izdelati letne davčne napovedi za preteklo leto za vsa podjetja, za katera vodimo računovodstvo, in poleg navedenega dela opraviti še vse tekoče delo. Posledično smo zaradi tega zaposleni v računovodstvu pod velikim pritiskom in doživljamo povečan stres na delovnem mestu. V tem obdobju je prisotno veliko kampanjskega dela in povečana obremenitev zaposlenih. Zaposleni v računovodstvu moramo vedno prilagajati izrabo letnega dopusta datumom, ki nas vežejo k oddaji mesečnih in letnih davčnih napovedi. V večini računovodskih servisov si izrabe letnega dopusta v prvem trimesečju leta zaposleni ne morejo privoščiti. Nekateri računovodski servisi vodijo računovodstvo tudi za samostojne podjetnike, ki imajo podjetja v Avstriji. Roki za izdelavo letnih davčnih napovedi v Sloveniji se razlikujejo od rokov, ki jih imajo za izdelavo letnih davčnih napovedi določene v Avstriji. Roki za izdelavo letnih davčnih napovedi v Avstriji so veliko daljši kot v Sloveniji. Zato se samostojni podjetniki, ki imajo podjetja v obeh državah, srečujejo z dodatnimi stroški vodenja računovodskih evidenc, saj v nekaterih primerih avstrijski računovodski servisi ne izdelajo pravočasno letnih davčnih napovedi, ki jih morajo slovenski računovodski servisi vključiti v davčne napovedi v Sloveniji. Ob tem spoznanju smo se odločili, da bomo s pomočjo raziskave raziskali in vam predstavili, kakšna je organizacijska struktura računovodskih servisov Slovenije in Avstrije, kako imajo organizirano delo, kaj omogočajo zaposlenim, kaj pomenijo za računovodske servise različni roki izdelave letnih davčnih napovedi in kaj bi bilo po našem mnenju in mnenju anketiranih računovodskih servisov najboljše spremeniti glede organizacije dela v slovenskih računovodskih servisih na področju zaposlenih. V raziskovalni nalogi smo ugotovili, da so organizacija dela in razporeditev dela ter roki do državnih institucij, ki jih imajo računovodski servisi v Avstriji, veliko prijaznejši do zaposlenih kot v Sloveniji.
Keywords:računovodski servis, organizacijska struktura, organizacija dela, roki davčnih napovedi, letni dopust.
Place of publishing:Maribor
Publisher:[V. Verdnik]
Year of publishing:2019
PID:20.500.12556/DKUM-75453 New window
UDC:657
COBISS.SI-ID:13550364 New window
NUK URN:URN:SI:UM:DK:5GIPJTUZ
Publication date in DKUM:22.01.2020
Views:1700
Downloads:310
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-ND 4.0, Creative Commons Attribution-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nd/4.0/
Description:Under the NoDerivatives Creative Commons license one can take a work released under this license and re-distribute it, but it cannot be shared with others in adapted form, and credit must be provided to the author.
Licensing start date:18.11.2019

Secondary language

Language:English
Title:Aspects of work organization in accounting services in slovenia and austria
Abstract:Accounting firms provide their clients with services, which include accounting and preparation of tax returns for a large number of business partners. They meet with an increased amount of work in the first trimester of the year, as annual tax returns for the last year need to be produced until 31th March for all companies, and still do all current work. Consequentially, all employed in accounting firms feel under a lot of pressure and experience increased stress at work. There is a lot of intense work present and the strain of employees is increased. The employees in accounting firms must adapt their use of their annual leave accordingly with the dates of monthly and annual tax returns preparation. In the majority of accounting services, the use of annual leave in the first trimester of the year is unaffordable. Some accounting firms provide their services also for private entrepreneurs with companies in Austria. Time periods for annual tax production differs in both countries, in Austria and in Slovenia. Time periods for annual tax returns production are much longer in Austria. Therefore, private entrepreneurs with companies in both countries meet with additional costs of keeping accounting records, as Austrian accounting services, in some cases, do not produce annual tax returns in time, but need to be included in tax returns in Slovenia. Accordingly, we decided to research and introduce what organisational structure accounting firms both Slovenia and Austria have; how they organise their work; what they offer to their employees; what different time periods of annual tax returns production represent to accounting services; what would in our opinion and in opinion of interviewed accounting services best be modified in work organisation in Slovene accounting firms in the field of employees. In this research task we found out that work organisation, work distribution and the deadlines towards state institutions are much kinder to employees in accounting firms in Austria than they are in Slovenia.
Keywords:accounting firms, organisational structure, work organisation, time period of tax returns, annual leave.


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