Kdaj je dejavnost kontrolinga kakovostna?

Žmavc, Lili

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Title:	Kdaj je dejavnost kontrolinga kakovostna?
Authors:	ID Žmavc, Lili (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UN_Zmavc_Lili_2023.pdf (1,01 MB) MD5: A80E3966E7593802F139084E8E422D41
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Kontroling je razširjen ekonomski pojem, ki ga teoretiki pojmujejo na številne načine, v praksi pa je kontroling dejavnost, ki nudi poslovodstvu in drugim uporabnikom informacij pomoč pri odločanju za doseganje ciljev podjetja. To diplomsko delo se ukvarja s pregledom teorije na področju kontrolinga za lažje razumevanje, kaj predstavlja kontroling kot dejavnost v podjetju in kakšno vlogo ima. Na podlagi predhodnih raziskav na to temo išče možne rešitve za merjenje kakovosti dejavnosti kontrolinga. Pridobljene ugotovitve nato aplicira na dejavnost kontrolinga v podjetju X in merjenje le-te. Pri tem si pomaga z internimi dokumenti podjetja X in intervjuji z zaposlenimi v podjetju tako iz oddelka kontrolinga kot uporabniki kontroling informacij. Diplomsko delo išče odgovore na dve raziskovalni vprašanji: »Kdaj je dejavnost kontrolinga kakovostna?« in »Ali je izvajanje kontrolinga v podjetju X kakovostno?« Na podlagi teoretičnih dognanj in raziskav na to temo smo prišli do sklepa, da je kakovost dejavnosti kontrolinga odvisna od treh vidikov, in sicer kakovostnega informacijskega sistema, kakovostnih kontroling informacij in kakovostnega dela kontrolerjev. Ti vidiki so med seboj tesno povezani. Kakovosten informacijski sistem kontrolinga je pogoj za uspešno delovanje oddelka kontrolinga. Rezultat tega informacijskega sistema so kontroling informacije, katerih kakovost vpliva na zaupanje uporabnikov informacij v kakovost dejavnosti kontrolinga. Kakovost pa zajema tudi zavzeto delo kontrolerja, ki z razlago teh informacij motivira uporabnike za sprejemanje pravilnih odločitev. Ti trije vidiki torej nudijo odgovor na prvo raziskovalno vprašanje: »Kdaj je dejavnost kontrolinga kakovostna?« Raziskovalno vprašanje »Ali je izvajanje kontrolinga v podjetju X kakovostno?« pa se rešuje z analizo kakovosti dejavnosti kontrolinga v podjetju X. S pomočjo smiselnih kriterijev, internih dokumentov, intervjujev z zaposlenimi in kratke ankete se analizira informacijski sistem kontrolinga v podjetju X, informacije za odločanje, ki jih prejmejo uporabniki in raven pomoči, ki jo zaposleni v kontrolingu nudijo odločevalcem. Z naštetimi orodji in podjetju X prilagojenim načinom merjenja kakovosti dejavnosti kontrolinga v diplomskem delu zaključimo, da se dejavnost kontrolinga v podjetju X izvaja kakovostno.
Keywords:	kontroling, merjenje kakovosti kontrolinga, dejavnost kontrolinga, informacijski sistem poslovodnega računovodstva
Place of publishing:	Maribor
Publisher:	L. Žmavc
Year of publishing:	2023
PID:	20.500.12556/DKUM-84850
UDC:	657.6
COBISS.SI-ID:	167539715
Publication date in DKUM:	09.10.2023
Views:	302
Downloads:	59
Metadata:
Categories:	EPF
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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:	01.08.2023

Secondary language

Language:	English
Title:	When is controlling activity of good quality?
Abstract:	Controlling is a widespread economic concept that theorists understand in many ways, but in practice, controlling is an activity that provides management and other users with information assistance in making decisions to achieve the company's goals. This thesis deals with the review of theory in the field of controlling to facilitate the understanding of what constitutes controlling as an activity in a company and what role it plays. Based on previous research on this topic, it is looking for possible solutions for measuring the quality of controlling activities. The obtained findings are then applied to the controlling activity of company X and its measurement. In doing so, it is assisted by internal documents of company X and interviews with employees of the company, both from the controlling department, as well as users of controlling information. The diploma thesis seeks answers to two research questions: "When is the controlling activity of good quality?" and "Is controlling in company X of good quality?". Based on theoretical findings and research on this topic, we came to the conclusion that the quality of controlling activities depends on three aspects: a quality information system, quality controlling information and quality work of controllers. These aspects are closely interrelated. A good-quality controlling information system is a prerequisite for the successful operation of the controlling department. The result of this information system is controlling information, the quality of which affects the trust of users of information in the quality of controlling activities. Quality also includes the dedicated work of the controller, who by interpreting this information motivates users to make the right decisions. These three aspects therefore provide an answer to the first research question: "When is the controlling activity of good quality?". The research question "Is controlling in company X of good quality?" is solved by analyzing the quality of controlling activities in company X. With the help of reasonable criteria, internal documents, employee interviews and a short survey, the controlling information system in company X, the decision information received by users and the level of assistance provided by controlling employees to decision-makers is analyzed. With these tools and a method for measuring the quality of controlling activities adapted to company X, the diploma thesis comes to the conclusion that the controlling activity in company X is carried out qualitatively.
Keywords:	Controlling, controlling quality measurement, controlling activity, management accounting information system

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