ANALYSIS OF ACCOUNTING SYSTEM IN COMPANY X

Računovodsko proučevanje je del celotnega proučevanja podjetja in temelji v glavnem na računovodskih podatkih. Računovodsko proučevanje običajno opravlja analitska služba, ki se je v proučevanem podjetju preimenovala v kontroling. Za dobro in hitro odločanje poslovodstva so potrebne pravočasne, zanesljive in razumljive informacije. Od nosilcev proučevanja pričakujemo strokovna poročila, ki bodo razkrivala uspešnost ali neuspešnost poslovanja podjetja. Predstavljena so lahko z besedili in kazalniki, s pomočjo tabel ali slik. Proučevalec mora izbrati bistvene proučevane probleme in jih prikazati v primerni obliki in vsebini, ki mora biti prilagojena potrebam in sposobnostim prejemnika. Računovodsko proučevanje v podjetju je dobro razvito v službi kontrolinga, po posameznih področjih pa bi bilo potrebno dvigniti nivo proučevanja. Nekatera področja se s proučevanjem ne ukvarjajo in podatke pridobijo iz kontrolinga. Smiselno bi bilo vsebino računovodskega proučevanja približati širšemu krogu zaposlenih in s tem vzpodbuditi aktivno sodelovanje s proučevalci.Accounting analysing is a part of an overall study of company and is mainly based on accounting data. Accounting analysing is usually performed by analytical service, which was renamed in controlling in the company which was researched. Timely, reliable and understandable information is needed to enable management’s good and fast decisions. Expert reports are expected from the holders of study, which will reveal the business performance of the company. It may be presented with texts and indicators with help of tables or images. A researcher has to select the fundamental researched problems and they have to be displayed in the appropriate form and content, which has be adjusted to the recipient’s needs and abilities. Company’s accounting analysing is well developed in the serving of controllinghowever, the level of research should be raised by various areas. Some of the areas are not involved in the research and they get the information from the controlling. It would be reasonable to approximate the contents of accounting analysing to a wide range of employees and thus encourage them towards active participation with the researchers