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Title:CELOVITO FINANČNO PREDRAČUNAVANJE V PODJETJU AJM D.O.O.
Authors:Žorman, Vesna (Author)
Horvat, Robert (Mentor) More about this mentor... New window
Files:.pdf VS_Zorman_Vesna_2012.pdf (836,67 KB)
MD5: A845693B6528CC27232129694A5D895C
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Finančno računovodstvo je ena izmed ključnih področij za uspešno poslovanje in kot izziv sodobnih organizacij. Podjetju omogoča, da odpravi nepotrebne stroške, ki so bili rezultat prejšnjega poslovnega leta ter ostalih problemov kot so neuspešni projekti in njihovo neustrezno planiranje, predvsem pa veliki operativni stroški. Organizacije dandanes delujejo v obdobju intenzivnih sprememb, ki se odražajo na številnih področjih organizacije, zato jim predračunavanje prinaša, da na kakovosten, enostavnejši način prinašajo številne izboljšave za prihodnja poslovna leta. V diplomskem seminarju je tako predstavljen postopek celovitega finančnega predračunavanja v podjetju AJM d.o.o. V prvih poglavjih so opredeljeni osnovni pojmi in metode računovodskega predračunavanja. Predstavljena je tudi vsebina predračunskih računovodskih izkazov. V osrednjem delu diplomskega seminarja je obravnavan konkretni primer celovitega finančnega predračunavanja v podjetju AJM d.o.o., na kakšen način obravnavajo predračunavanje, s čim si pomagajo ter katere podatke potrebujejo za izdelavo predračunskega izkaza poslovnega izida, predračunskega izkaza bilance stanja ter predračunskega izkaza denarnih tokov. V poglavju predračunskega izkaza denarnih tokov so prikazane tudi konkretne vrednosti prejemkov od prodaje in izdatkov obravnavanega podjetja ter njihova razlaga. Ugotovili smo, da so prejemki od prodaje največji v poletnih mesecih, saj je takrat v poteku največ gradbenih objektov, medtem ko je v zimskih mesecih v podjetju t.i. »mrtva sezona«. V zadnjem poglavju je podana analiza hipoteze, ki smo si jo zastavili na začetku. Nazadnje pa so podane ugotovitve kakšnega pomena je predračunavanje za podjetje in kakšne so njegove koristi zanj.
Keywords:celovito finančno predračunavanje, predračunski izkaz poslovnega izida, predračunski izkaz bilance stanja, predračunski izkaz denarnih tokov, načrtovanje izdatkov, načrtovanje prejemkov
Year of publishing:2012
Publisher:[V. Žorman]
Source:Maribor
UDC:657
COBISS_ID:11218204 New window
NUK URN:URN:SI:UM:DK:UTOFBZOC
Views:1606
Downloads:271
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:MASTER BUDGETING IN AJM D.O.O. COMPANY
Abstract:Master budgeting is one of the main areas for succesful business and as a challange of modern organizations. It allows the company to eliminate unnecessary costs, which were the result of previuos business year and other problems, like unsucessfull projects and their inappropriate planning, as well as big operating costs. Nowdays organizations work in the era of intensive changes, which can be seen on several areas of the organization, and because of that budgeting brings more quality and simplier way to get better for the next business years. In my graduation thesis the process of making a master budgeting for the company AJM d.o.o., In the first chapters the basic concepts of budgeting and methods of budgeting. The content of statement of cash flows and remuneration and expenditure is also presented. In the main part of my graduation thesis the concrete case of budgeting in the company AJM d.o.o. is discussed, on what way the budgeting is discussed, what they use to help themselves, which information do they need to make a statement of cahs flows. In this chapter the concrete values of remuneration and expenditure from discussed company and its analysis is shown. I found out that the remuneration from purchase are the biggest in the summer months, since then is the most building objects in progress, meanwhile in the winter months there is a »dead season«. In the last chapter the findings of the meaning of budgeting for the company and what are its adventages for it are presented.
Keywords:master budgeting, the estimated income statement, statement of the balance sheet, statement of cash flows, expendature planning, remuneration planning


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