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DKUM
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Title:
Računovodsko predračunavanje
Authors:
ID
Krajnc, Mario
(Author)
ID
Horvat, Robert
(Mentor)
More about this mentor...
Files:
VS_Krajnc_Mario_2018.pdf
(1,59 MB)
MD5: D8B8E505C3EE65FFB09F348C9E43103D
PID:
20.500.12556/dkum/9a1053ee-4aa4-4cf5-8739-215a43e4012d
Language:
Slovenian
Work type:
Diploma project paper
Typology:
2.11 - Undergraduate Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
Računovodsko predračunavanje je ena od štirih računovodskih funkcij. S to funkcijo si podjetje omogoči vpogled v prihodnje delovanje, vendar je veliko podjetij ne izvaja, ker se jim zdi to zapravljanje časa ali ker preprosto nimajo dovolj časa in kadra za izvedbo predračunskega procesa. Ta problem smo analizirali in proučili v podjetju Tlakovci Podlesnik, d. o. o., in hitro ugotovili, da to podjetje tega procesa ne izvaja. Posledično smo se odločili za izvedbo celostnega predračuna podjetja, ki smo ga podkrepili s predhodno predstavljeno teorijo o računovodskem predračunavanju. Pri sami izvedbi smo uporabili metodiko rastočega predračunavanja, ki je dovolj dobra za prikaz predračunavanja v podjetju, ki se je s tem srečalo prvič. Na osnovi te metodike smo izdelali nekaj delnih predračunov in temeljne predračunske računovodske izkaze. S celostnim predračunom omenjenega podjetja in s teoretičnimi spoznanji smo želeli predračunavanje približati podjetju, saj lahko ima to pomembno vlogo pri nadaljnjem poslovanju in sprejemanju določenih odločitev ter pri zastavljanju ciljev za prihodnje poslovno leto.
Keywords:
računovodsko predračunavanje
,
rastoče predračunavanje
,
celostni predračun podjetja
,
temeljni predračunski računovodski izkazi
Place of publishing:
Maribor
Publisher:
[M. Krajnc]
Year of publishing:
2018
PID:
20.500.12556/DKUM-71955
UDC:
657.3
COBISS.SI-ID:
13176604
NUK URN:
URN:SI:UM:DK:HDG2RUF7
Publication date in DKUM:
19.11.2018
Views:
2017
Downloads:
342
Metadata:
Categories:
EPF
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:
KRAJNC, Mario, 2018,
Računovodsko predračunavanje
[online]. Bachelor’s thesis. Maribor : M. Krajnc. [Accessed 29 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=71955
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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:
05.09.2018
Secondary language
Language:
English
Title:
Budgeting
Abstract:
Budgeting is one of four functions of accounting. This function provides companies an insight into the future operation, but many companies do not implement it, considering it a waste of time, or simply because they do not have enough time and staff to engage in budgeting. The problem has been analyzed and studied in the company Tlakovci Podlesnik d.o.o., but we quickly found out that they do not use this process. Consequently, we decided to implement a comprehensive master budget, supported by previously presented theory of budgeting. For the implementation itself we used a method of incremental budgeting which works sufficiently well to show budgeting in the company using it for the first time. On the basis of this methodology, some preliminary invoices and budgeting financial statements have been produced. Implementing master budgeting in the aforementioned company and theoretical knowledge, we wanted to approximate budgeting to the company, since it can play an important role in further operations and in decision-making processes, as well as in setting goals for the future financial year.
Keywords:
budgeting
,
incremental budgeting
,
master budget
,
budgeted financial statements
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