Vloga računovodskih podatkov in informacij v procesu planiranja politike družinskega podjetja

Stojić, Dejan

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Title:	Vloga računovodskih podatkov in informacij v procesu planiranja politike družinskega podjetja
Authors:	ID Stojić, Dejan (Author) ID Duh, Mojca (Mentor) More about this mentor...
Files:	UN_Stojic_Dejan_2024.pdf (1,54 MB) MD5: E133014F9D64F70DB2D7FAD8CA7C9763
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V Sloveniji, in v svetu predstavljajo družinska podjetja zelo pomemben del gospodarstva, saj prispevajo h gospodarski rasti države, pomemben je njihov doprinos k ustvarjanju novih delovnih mest in k ohranjanju tradicije. Družinska podjetja se v nasprotju z nedružinskimi podjetji soočajo z nekaterimi posebnostmi, ki so za njih značilna. Le-ta izhajajo iz dinamike odnosov med člani družinskega podjetja in upravljanjem podjetja. Za uspešno vodenje in delovanje družinskega podjetja ter posledično za njegov dolgoročni obstoj, je zelo pomembno, da se ustrezno planira politika družinskega podjetja. Da bo le-ta ustrezno planirana potrebujemo natančne računovodske informacije in podatke, ki so temelj za uspešno delovanje podjetja. Na njihovi podlagi se lahko učinkovito planira politika družinskega podjetja, in se sprejemajo pomembne poslovne odločitve. Diplomska naloga je sestavljena iz teoretičnega in praktičnega dela. V teoretičnem delu smo definirali družinsko podjetje, podali njegove značilnosti ter prednosti in slabosti. Opredelili smo nasledstvo družinskega podjetja, prenos lastništva na družinske člane ter opisali vpliv družinskega podjetja na gospodarstvo. V naslednjih poglavjih smo opredelili vlogo in pomen računovodskih podatkov in informacij ter glavne uporabnike računovodskih podatkov in informacij v družinskem podjetju. V zadnjem delu teoretičnega dela smo opredelili vizijo in politiko družinskega podjetja. Praktični del je sestavljen iz uporabe spoznanj teoretičnega dela na primeru družinskega podjetja Detelca d.o.o.. V njem smo predstavili podjetje Detelca d.o.o. . Z uporabo računovodskih podatkov in informacij smo proučili prednosti in slabosti podjetja, njegovo okolje ter priložnosti in nevarnosti. Na koncu smo podali predloge vizije in politike proučevanega družinskega podjetja.
Keywords:	družinsko podjetje, računovodski podatki in informacije, planiranje politike družinskega podjetja, Detelca d.o.o., vizija družinskega podjetja, politika družinskega podjetja.
Place of publishing:	Maribor
Publisher:	D. Stojić
Year of publishing:	2023
PID:	20.500.12556/DKUM-86509
UDC:	334.722.24:657
COBISS.SI-ID:	185769987
Publication date in DKUM:	16.02.2024
Views:	538
Downloads:	69
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	06.12.2023

Secondary language

Language:	English
Title:	The role of accounting data and information in the family business policy planning process
Abstract:	In Slovenia and in the world, family businesses represent a very important part of the economy, as they contribute to the economic growth of the country, their contribution to the creation of new jobs and to the preservation of tradition is important. Family businesses in contrast to non-family businesses, face certain peculiarities that are characteristic of them. These arise from the dynamics of relations between the members of the family business and the management of the company. For the successful management and operation of a family business and consequently, for its long-term existence, it is very important to properly plan the family business policy. In order for it to be properly planned, we need accurate accounting information and data, which are the basis for the successful operation of the company. On their basis, the policy of the family business can be effectively planned, and important business decisions can be made. The thesis consists of theoretical and practical work. In the theoretical part, we defined a family business, describe its characteristics and advantages and disadvantages. We defined the succession of the family business, the transfer of ownership to family members and described the impact of the family business on the economy. In the following subsections, we defined the role and importance of data and information and the main users of accounting data and information in the family business. At the end of the theoretical part, we defined the vision and policy of the family business. The practical part consists of the application of the findings of the theoretical part on the case of the family business Detelca d.o.o. In it, we presented the company Detelca d.o.o.. Using accounting data and information we studied the company`s strengths and weaknesses, its environment, and opportunities and threats. At the end we provided proposals for the vision and policy of the studied family business.
Keywords:	Family business, accounting data and information, planning the policy of the family business, Detelca d.o.o., vision of the family business, policy of the family business.

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