INFORMATION TECHNOLOGY SUPPORT FOR FINANCIAL MANAGEMENT IN A SMALL COMPANY

Za diplomsko nalogo sem si zadala prikazati pomen in potrebo po vodenju finančnega poslovanja v malem podjetju z uporabo razpoložljive informacijske podpore. Teoretični del obravnava prikaz in pomen poslovnih financ na eni strani in na drugi strani, prikaz in pomen obstoječe komercialne informacijske podpore pri spremljanju finančnega poslovanja. V praktičnem delu je teoretični del predstavljen na primerih iz podjetja. Predstavljen je način in postopek predračunavanja denarnih tokov podjetja in njegova primerjava z uresničenimi prilivi in odlivi. V nadaljevanju je predstavljena statična analiza podjetja s finančnimi kazalniki — Du Pontov sistem povezanih kazalnikov, za tem pa analiza podjetja z Altmanovim modelom za presojo podjetniškega zdravja. Pridobljene informacije imajo veliko težo pri nadaljnjih odločitvah podjetja. V nalogi je prikazano in dokazano, da je ( ob pomoči računovodstva) priprava, razumevanje in uporaba finančnih informacij, ob hkratni uporabi informacijske tehnologije, nujno potrebno tudi za malo podjetje, hkrati pa je enostavno in hitro.The aim of my diploma thesis is to shed light on the importance of and need for financial management in a small company and on the role of information technology support in the financial management process. The theoretical part first explains the concept of financial management and discusses its significance and then presents the existing commercial information technology support and discusses its role in the financial management process. The practical part uses theoretical knowledge in order to analyze the situation in several small companies. It presents the manner and method of financial planning of future cash flows of a certain company and compares them with realized inflows and outflows. It also presents a statistical analysis of financial management in small companies, with the method applied being the DuPont analysis. In the next step, it uses the Altman model in order to evaluate the financial health of the companies. The information thus obtained is of vital importance for the subsequent decision making process. The diploma thesis demonstrates that the collection, interpretation and use of financial information (conducted in collaboration with experts in accounting) and its processing (supported by appropriate information technology) are of vital importance for a healthy and effective operation of a small company. Automated data transfer and the use of commercial information technology tools, nowadays available to every company, make such processes simple and quick