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Title:REVIDIRANJE NOTRANJIH KONTROL V NABAVNEM IN PROIZVODNEM CIKLU NA PRIMERU PROIZVODNEGA PODJETJA SIP D.D.
Authors:Banovšek, Maja (Author)
Odar, Marjan (Mentor) More about this mentor... New window
Files:.pdf MAG_Banovsek_Maja_2015.pdf (1,90 MB)
 
Language:Slovenian
Work type:Master's thesis/paper (mb22)
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Podjetja se pri poslovanju iz dneva v dan srečujejo z različnimi tveganji. Če jih pravočasno odkrijejo in na pravilen način ukrepajo, se nekatere neprijetne situacije dajo preprečiti ali vsaj omiliti, nekaterim tveganjem pa se na žalost ne da izogniti. Poslovodstvo se vedno bolj zaveda, da bodo njihova podjetja dosegla racionalno zastavljene cilje samo, če bodo uspešno obvladovala ta tveganja. Le-te pa lahko obvladujejo z dobro razvitim notranjim kontrolnim sistemom. V domači in tuji strokovni literaturi najdemo ogromno definicij na temo notranjih kontrol. Vsem pa je skupno to, da notranje kontrole zagotavljajo zanesljivo računovodsko poročanje podjetja, uspešno in učinkovito poslovanje ter skladnost z ustreznimi zakoni in predpisi. Notranje kontrole so sestavni del upravljanja in vodenja podjetij. Zmanjšujejo tveganje podjetja pri zastavljanju svojih ciljev poslovanja. Vzpostavi, vzdržuje in razvija jih poslovodstvo, medtem ko notranji revizor z revidiranjem poslovnih področij daje poslovodstvu zagotovilo, da je njihov ustroj notranjih kontrol dober ali slab glede na postavljene poslovne cilje in naloge podjetja. Kljub vsemu pa se je potrebno zavedati, da kontrolne dejavnosti dajejo le razumno zagotovilo in da noben ustroj notranjih kontrol ne odpravi ali onemogoči vseh tveganj v podjetju. Notranje kontrole so celosten proces, ki je sestavljen iz 5-ih medsebojno povezanih sestavin in sicer iz kontrolnega okolja, analize tveganj, kontrolnih aktivnosti, informiranja in komuniciranja ter nadziranja. Pri revidiranju notranjega kontrolnega sistema gre za sistematično presojanje vzpostavitve in delovanja ustreznih notranjih kontrolnih aktivnosti. V magistrski nalogi se omejujemo na kontrolne postopke, povezane z nabavno in proizvodno funkcijo. V praktičnem delu naloge se osredotočamo na proces nabave materiala od zaznave potreb po materialu, izbire dobavitelja, oddaje naročila in končamo s prejemom materiala v skladišče podjetja. Pri proizvodni funkciji se poglobimo na razpis proizvodnega plana, izdajo materiala iz vhodnega skladišča v proizvodno linijo, obdelavo polizdelkov skozi posamezne proizvodne faze ter na predajo končnih izdelkov v skladišče gotovih izdelkov. Revidiranje notranjih kontrol prikažemo na primeru podjetja Sip d.d., ki je specializiran proizvajalec kmetijske mehanizacije za košnjo trave, pripravo in spravilo sena, in ima za sabo že šestdesetletno tradicijo delovanja. S samo izvedbo notranje revizije podjetja Sip d.d. ocenjujemo, da sistem notranjih kontrol na področju nabave materiala in proizvodnje ni v celoti ustrezen, da se dosežejo zastavljeni cilji omenjenih področij. Posledica tveganj pa bi lahko podjetje pripeljalo do upada konkurenčnosti, namesto želenega dviga dodane vrednosti k njegovemu upadanju, zmanjševanju produktivnosti in neuspešni stroškovni optimizaciji.
Keywords:notranje kontrole, tveganja, doseganje ciljev organizacije, revidiranje notranjih računovodskih kontrol, nabava materiala, proizvodnja
Year of publishing:2015
Publisher:[M. Banovšek]
Source:Maribor
UDC:657.6
COBISS_ID:12069404 Link is opened in a new window
NUK URN:URN:SI:UM:DK:HFRVKV9U
Views:1254
Downloads:224
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:REVISION OF INTERNAL CONTROLS IN PURCHASING AND PRODUCTION CYCLE IN THE CASE OF PRODUCTION COMPANY SIP D.D.
Abstract:Companies in their daily operations face various risks. If they are detected in the right time and if the said companies act in the correct way, they can prevent or alleviate some unpleasant situations but unfortunately some risks cannot be avoided. Management is increasingly aware that their companies achieve the set goals only if they successfully manage these risks. These risks can be controled with a well-developed internal control system. In the domestic and foreign professional literature we find a lot of definitions on the subject of internal controls. They all have in common that internal control systems ensure reliable financial reporting in organizations, effective and efficient operations and compliance with the relevant law and regulations. Internal controls are an integral part of the governance and management of companies that reduce the risk of the company not achieveing its business objectives. Established, maintained and developed by management, while the internal auditor to audit the management of the business areas gives assurance that their internal control system is good or bad in terms of the business goals and mission of the company. Nevertheless, it should be noted that the control activities provide only reasonable assurance and that no internal control system eliminates or prevents all risks to the company. Internal controls are an integrated process, which consists of 5 interrelated components, which are the control environment, risk analysis, control activities, information and communication, and monitoring. Auditing internal control systems is a systematic assessment of the establishment and operation of internal control activities. This dissertation is limited to the control related procedures of the purchasing and production functions. In the practical part of the dissertation, we focus on the process of purchasing material, from the perception of the need for material, selection of the supplier, the procurement and the complete it with the receipt of the material in the warehouse of the company. In the production function we focus on the the production plan, the issue of material from the input warehouse in the production line, the processing of semi-finished products through each stage of production and handover the finished products to the warehouse of finished products. Audit of internal controls we displayed on the case of Sip d.d., which is a specialized manufacturer of agricultural machinery for cutting grass, preparing hay and already has sixty-years of tradition. With only an internal audit of the company Sip d.d. we estimate, that the system of internal controls related to the purchase of materials and production is not entirely appropriate to achieve the objectives in these two areas. The result of risks could lead the company to a decline in the company's competitiveness, rather than the desired rise in added value to its decline, reducing productivity and unsuccessful cost optimization.
Keywords:internal control, risk, achieving the organization's objectives, audit of internal accounting controls, purchase of materials, production


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