Criteria of sole proprietorship when choosing an accounting service

Podjetniška ideja je pomemben korak posameznika ob ustanovitvi svojega podjetja. Med pomembnimi odločitvami podjetnika je tudi odločitev o tem, kdo mu bo vodil poslovne knjige in poskrbel za pravočasno oddana računovodska poročila. Večina manjših podjetij, kamor štejemo tudi samostojne podjetnike, se odloči, da bodo tovrstne naloge zaupali računovodskemu servisu. Vseeno pa je pomembno, da vsako podjetje preuči samega sebe in oceni, ali bodo oblikovali svoje računovodstvo ali pa se bodo odločili za zunanje izvajanje računovodstva. Če se odločijo za slednje, pa se pojavi nov velik izziv, in sicer izbira najprimernejšega računovodskega servisa. V Sloveniji lahko računovodski servis odpre kdorkoli, kar pomeni, da morajo biti podjetniki še bolj pozorni, komu bodo zaupali vodenje poslovnih knjig. Podobno kot ocena o tem, ali se bo podjetje sploh odločilo za zunanje izvajanje dejavnosti računovodstva, pa je treba oceniti, kaj so najpomembnejši kriteriji pri izbiri računovodskega servisa. Ob tem marsikdo najprej pomisli na ceno storitve, ki je zagotovo zelo pomemben kriterij, zagotovo pa ga ne moremo kar imenovati za najpomembnejšega. Skozi pregled dosedanje literature na tem področju in navsezadnje tudi skozi anketni vprašalnik smo odkrili, da marsikomu cena storitev ni najpomembnejši kriterij, pač pa jih obstaja kar nekaj takšnih, ki so od cene veliko pomembnejši. V pisnem delu smo pregledali in predstavili različna področja računovodskih servisov. Ob tem smo nekaj pozornosti namenili epidemiji COVID-19 kot enemu večjih izzivov računovodskih servisov v zadnjem obdobju, prav tako pa tehnološkim spremembam in novim tehnologijam, ki so za računovodske servise izziv prihodnosti. Računovodski servisi so v zadnjem obdobju, v času zaprtja javnega življenja, bila velika opora samostojnim podjetnikom, sploh kar se tiče tolmačenja proti koronskih paketov in uveljavljanju podpore, ki jih je v teh težkih časih nudila vlada Republike Slovenije. Kot omenjeno, smo izpostavili nekaj novih tehnologij, ki bi v bližnji prihodnosti lahko precej spremenile naš vsakdan oziroma prisilile podjetja vseh velikosti, da prilagodijo svoje procese. Tehnološka pismenost je lahko že danes velika konkurenčna prednost, vse pa kaže na to, da v prihodnosti ne bo le konkurenčna prednost, ampak pogoj za obstanek.A business idea is an important step in the process of starting a company, but it does not end here. It is also important for the entrepreneur to choose a bookkeeper who will ensure that all required annual reports and financial statements are submitted by the end of the financial year. Most small companies, including sole proprietorships, decide to entrust such tasks to an accounting service. However, it is important for every company to evaluate whether they will design their own accounting or whether they will decide to outsource accounting. If they decide on the latter, a big new challenge arises, namely the choice of the most suitable accounting service. In Slovenia, anyone can open an accounting service, which means that entrepreneurs must be even more careful about whom they entrust with the management of business books. Like the assessment of whether the company will decide to outsource accounting activities, it is necessary to assess what are the most important criteria when choosing an accounting service. At the same time, many people first think of the price of the service, which is certainly a very important criteria, but it cannot be called the most important one. Through the review of the existing literature in this field, and ultimately also through the survey questionnaire, it was discovered that for many, the price of services is not the most important criterion, but there are quite a few that are much more important than the price. In the written part, various areas of accounting services are reviewed and presented. At the same time, attention was paid to the ongoing COVID-19 epidemic, as one of the major challenges of accounting services in the recent period, as well as technological changes and new technologies, which are a challenge of the future for accounting services. In the last period, during the closure of public life, accounting services were a great support for independent entrepreneurs, especially in terms of interpretation against corona packages and enforcement of the support provided by the government of the Republic of Slovenia during these difficult times. As mentioned, some new technologies were highlighted that could significantly change our everyday life soon, or force companies of all sizes to adapt their processes. Technological literacy can already be a great competitive advantage, but everything points to the fact that in the future it will not only be a competitive advantage, but a condition for survival