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Title:PRESOJANJE PRIMERNOSTI RAČUNOVODSKEGA POROČANJA V GORENJU D.D. OB PODPORI INFORMACIJSKEGA SISTEMA SAP R/3
Authors:Oštir, Alenka (Author)
Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf UNI_Ostir_Alenka_2011.pdf (1,98 MB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:Na področju zunanjega poročanja pridobiva računovodstvo v slovenskem prostoru vedno večji pomen, kar je rezultat poglabljanja njegove vsebine in doseganja visoke stopnje mednarodne primerljivosti. Prav tako pa predstavljajo računovodska poročila pomembno vlogo pri upravljanju vodstva podjetij s poslovnimi podatki ter s tem presojanju učinkovitosti poslovanja. Zaposlenci, ki so odgovorni za sestavljanje RI, morajo biti pri upravljanju svojih zadolžitev seznanjeni z določenimi pravili in zakonodajo, med katerimi so za slovenska podjetja najbolj pomembni ZGD-1, SRS in MSRP. V diplomski nalogi so v teoretičnem delu poleg zakonskih podlag za sestavljanje RI ter njihovih uporabnikov natančneje prikazani tudi posamezni RI, v nadaljevanju pa je predstavljeno računovodsko poročanje v podjetju Gorenje d.d. Opisano je kreiranje računovodskih poročil tako za notranje kot zunanje poročanje ob podpori informacijskega sistema SAP R/3. Ob primerjavi obeh načinov poročanj so vidne številne razlike in neenakovredna izkoriščanja funkcij, ki jih omenjeni program za potrebe računovodskega poročanja ponuja. Izboljšave so možne predvsem na področju sestavljanja RI za zunanje uporabnike informacij, saj se v teh primerih zaposlenci poslužujejo ročnega načina oblikovanja informacij. Naši predlogi za izboljšanje računovodskega poročanja ter s tem celotnega poslovanja, so ob koncu diplomske naloge tudi predstavljeni.
Keywords:računovodsko poročilo, zunanje poročanje, notranje poročanje, SAP R/3, Business Warehouse sistem, Nova glavna knjiga
Year of publishing:2011
Publisher:[A. Oštir]
Source:Velenje
UDC:657.3
COBISS_ID:556072 Link is opened in a new window
NUK URN:URN:SI:UM:DK:HOBP5F3U
Views:1434
Downloads:187
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ASSESSING THE SUITABILITY OF FINANCIAL REPORTING IN GORENJE D.D. SUPPORTED BY THE INFORMATION SYSTEM SAP R/3
Abstract:Financial accounting in Slovenia, especially external accounting has been gaining an increasing role as a result of deepening its content and achieving a high level of international comparability. Financial reports have an important role in administrating of the company’s management concerning business information and consequently in assessing effectiveness of the business. Employees responsible for creating financial reports need to be familiar with special rules and laws. For Slovenian companies are the most important ZGD-1 (Companies Act), SRS (Slovenian accounting standards) and IFRS. Theoretical part of thesis represents legal basis for creating financial reports, their users and thorough demonstration of some individual financial reports. In practical part is described financial accounting in company Gorenje d.d. (Gorenje, Plc.) It contains the internal as well as the external reporting, supported by the information system SAP R/3. When comparing these two methods of reporting, we can see many differences and unequal exploitations of functions that are available with use of information system SAP R/3. Improvements are possible especially in external accounting where financial reports are not made automatically. At the end of our thesis are also presented suggestions for improvement of financial accounting and of whole business.
Keywords:financial report, external accounting, internal accounting, SAP R/3, Business Warehouse system, New genaral ledger


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