Računovodsko predračunavanje

• Main Author: Krajnc, Mario
• Other Authors: Horvat, Robert
• Format: Bachelor Thesis
• Language: Slovenian
• Published: M. Krajnc 2018
• Subjects: računovodsko predračunavanje; rastoče predračunavanje; celostni predračun podjetja; temeljni predračunski računovodski izkazi; budgeting; incremental budgeting; master budget; budgeted financial statements; info:eu-repo/classification/udc/657.3; sami
• Online Access: https://dk.um.si/IzpisGradiva.php?id=71955; https://dk.um.si/Dokument.php?id=129145&dn=; https://plus.si.cobiss.net/opac7/bib/13176604?lang=sl

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. 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.