Stanje prakse poslovodnega računovodstva v sloveniji

Lončarič, Zala

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Title:	Stanje prakse poslovodnega računovodstva v sloveniji
Authors:	ID Lončarič, Zala (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UN_Loncaric_Zala_2022.pdf (823,81 KB) MD5: 0AF1031AB4BA0DE10AF4C1D8618CB107
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomskem delu smo raziskovali stanje poslovodnega računovodstva v slovenskih podjetjih. S pomočjo ankete smo ugotovili, katere informacije podjetja najpogosteje uporabljajo, katere so najbolj uporabne informacije in katere se jim zdijo najbolj potrebne v prihodnosti. V teoretičnem delu smo predstavili poslovodno računovodstvo in izdelali primerjavo s stroškovnim ter finančnim računovodstvom. Izpostavili smo njihove podobnosti in razlike. V naslednjem sklopu sledi pregled razvoja poslovodnega računovodstva skozi čas in njegov izvor ter opis današnjega stanja in izzivov, s katerimi se podjetja danes soočajo. Teoretični del smo zaključili s predstavitvijo izbranih raziskav, ki so bile opravljene v različnih državah sveta, in njihove ugotovitve. V empiričnem delu smo s pomočjo ankete opravili raziskavo, v katero so bila vključena mala, srednja in velika podjetja v Sloveniji. Ugotovili smo, da največje število podjetij pripravlja informacije o vrednotenju dosežkov v organizaciji, in sicer analizo doseženega poslovnega izida, informacije o načrtovanih denarnih tokovih in informacije o načrtovanih aktivnostih za obvladovanje stroškov in drugih izdatkov. Med informacije, ki se zdijo podjetjem najbolj uporabne, spadajo informacije v zvezi z analiziranjem dobičkonosnosti proizvoda, informacije o vrednotenju dosežkov v organizaciji, in sicer analiziranje dosežkov z uporabo nevrednostnih (nefinančnih) kazalnikov ter informacije v zvezi z analiziranjem življenjskega cikla proizvoda. Za najbolj uporabne informacije v prihodnje so podjetja izbrala informacije o načrtovanem premoženjsko-finančnem položaju organizacije, informacije o načrtovanih aktivnostih in virih, ki so povezani z načrtovanim premoženjsko-finančnim položajem organizacije, in informacije o načrtovanih aktivnostih za obvladovanje stroškov ter drugih izdatkov. Pridobljene rezultate smo primerjali z raziskavo v Grčiji avtorjev Reckers in Sale (2010), kjer smo ugotovili, da se praksa uporabe računovodskih informacij med državama precej razlikuje.
Keywords:	poslovodno računovodstvo, računovodske informacije, poslovno odločanje, računovodska orodja
Place of publishing:	[Maribor]
Publisher:	Z. Lončarič
Year of publishing:	2022
PID:	20.500.12556/DKUM-82235
UDC:	657.1
COBISS.SI-ID:	125476355
Publication date in DKUM:	13.10.2022
Views:	625
Downloads:	132
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	04.08.2022

Secondary language

Language:	English
Title:	The use of management accounting in slovenia
Abstract:	In the thesis, we researched the state of management accounting in Slovenian companies. With the help of a survey, we found out which accounting information companies use most often, which information is the most useful and which they think they will need most in the future. In the theoretical part, we presented management accounting itself and made a comparison with cost accounting and financial accounting. We have highlighted their similarities and differences. In the next part, there is an overview of the development of management accounting over time and its origin, as well as a description of the current state and the challenges companies face today. We concluded the theoretical part with a presentation of selected research conducted in various countries of the world and their findings. In the empirical part, we concluded a survey in which small, medium and large companies in Slovenia were included. We found that the largest number of companies prepare information on the evaluation of achievements in the organization, namely an analysis of controllable profit, information on planned cash flows and information on planned activities for managing costs and other expenses. Information that companies find the most useful includes information related to analysing product profitability, information about evaluating achievements in the organization, namely analysing achievements using non-financial measures, and information related to analysing product life cycle. For the most useful information in the future, the companies chose information about budget for planning financial position, information about planned activities and resources linked to financial position, and information about planned activities for controlling costs and other expenditures. The obtained results were compared with the research in Greece by authors Reckers and Sale (2010), where we found that the practice of using accounting information differs considerably between the two countries.
Keywords:	management accounting, accounting informations, business decision-making, accounting tools

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