AN ACCOUNTING RECORD OF ORDERING AND PURCHASING PROCESSES IN A BUILDING COMPANY

Nabava je ena izmed temeljnih funkcij poslovnega procesa v podjetju. Pomembno je, da oskrbuje podjetje s potrebnim materialom v zadostni količini, kupljenim po primerni ceni in je na voljo ob pravem času ter na pravem mestu. Proces nabave predstavlja vrsto aktivnosti, ki potekajo od zaznavanja potreb po materialu do njihove zadovoljitve. Te aktivnosti potekajo v večih korakih in v sodelovanju oddelkov v organizacijski strukturi podjetja. Predmet dela diplomskega seminarja je računovodski posnetek procesa nabave v gradbenem podjetju. To pomeni, da smo natančno analizirali potek nabavne funkcije kot jo opisuje literatura ter to teorijo dopolnili s konkretnim primerom iz prakse. Raziskava se nanaša na podjetje, katero ponuja praktično vse storitve v zvezi z gradbeništvom. Gradbeništvo je ena izmed najstarejših človekovih dejavnosti, ki je skozi tisočletja zelo napredovala. Vendar pa gradbeništvo v Sloveniji danes posluje v precej negotovih razmerah. Zaradi ponujanja gradbenih del po nizkih cenah, je nabava za taka podjetja precej otežena. V celotni raziskavi smo prišli do sklepa, da ima naše podjetje dobro razvito nabavno službo, ki natančno in zakonito izvaja proces nabave in je kljub krizi v gradbeništvu njihova nabava uspešna ter prispeva k celotni poslovni uspešnosti podjetja.Purchase is one of the fundamental functions of the business process in the company. It is very important that procures the company with required material in sufficient quantity, purchased at a reasonable price in terms of time and place. The process of purchase presents a wide range of activities that perceive the perception of the goods to their fulfilment. These activities take place in several steps and the collaboration inside the departments in the organisational structure of the company is well organised. The subject of the diploma seminar is an accounting record of purchase in the construction company. The course of purchasing function was analysed very carefully as in literature, and the theory was supplemented by practical and concrete examples. The survey relates to the company where all services related to construction work are offered. Construction is one of the oldest human activities that increased over millenniums. However, construction in Slovenia nowadays operates in very uncertain conditions. The construction works are offered at very low prices, and therefore the purchase for the companies is very complicated. In our research we came to the conclusion that our company has got a well developed cost service which accurately and legally performs purchasing process. It is also very successful and contributes to overall business prosperity despites the economic crisis