ACCOUNTING INFORMATION TO DECIDE IN FAVOUR OF INTERNAL ACCOUNTING

Cilj diplomske naloge je bil vzpostavitev splošnega modela, ki smo ga zasnovali na proučitvi prednosti in slabosti zunanje in notranje računovodske službe. Na podlagi teh smo ugotovili ključne kriterije za katere smo menili, da so odločilno vplivali na zastavljeno odločitev. Na podlagi subjektivno določenih ponderjev smo predstavili pomembnost posameznih kriterijev. Rezultat je pokazal, da se podjetju splača uvesti lastno računovodsko službo.In the diploma work we focused and studied thoroughly advantages and disadvantages of external and internal accounting department. Based on these facts we established criterion which were considered of great importance on the decision question. According to subjective set of weightings we presented the importance of every criterion and the result has showed that for companies it would be worthwhile to introduce its own accounting department