ESTABLISHMENT OF INTERNAL CONTROL SYSTEM IN MATERIAL ACCOUNTING WITH PRACTICAL EXAMPLE OF COMPANY XY

V diplomskem delu sem obravnavala proces materialno skladiščnega poslovanja, pojem materialnega računovodstva in pomen vzpostavitve in nadziranja notranjih kontrol v podjetju. Poudarjen je vpliv notranjih kontrol na zanesljivost računovodskih informacij. Problematika je poudarjena tako s teoretičnega kot praktičnega vidika. Za praktičen primer služi podjetje xy (zaradi varnosti podatkov ne razkrivamo točnega naziva podjetja). Nerazumevanje in neustrezno organiziranje materialnega poslovanja se je pri podjetju xy odrazilo v visokih manjkih materiala in v nepreglednosti nad zalogo stanja materiala v skladišču in nezanesljivih podatkih. Za vzpostavitev in vzdrževanje ustreznega notranjega kontrolnega sistema je odgovorno poslovodstvo. Podjetju xy je pri vzpostavitvi notranjih kontrol v materialnem poslovanju pomagala zunanja svetovalka (revizorka), ki je vodila skupino, v kateri sem odigrala sama pomembno vlogo. Po posredovanju ugotovljenih dejstev in podanih predlogov za ključne spremembe v procesu je sledila razmejitev ključnih nalog, zamenjava programske rešitve in izdaja organizacijskega predpisa za področje materialnega poslovanja v podjetju xy. Prvi pozitivni rezultati so se pokazali že v letu vzpostavitve sistema kontrol. V okviru controlling službe redno nadziram izvajanje materialnega procesa v skladu z izdanim navodilom in predvidenimi kontrolnimi postopki ter pri tem ne ugotavljam večjih nepravilnosti. Učinkovite in uspešne kontrole lahko izvajajo le zaposleni, ki so vredni zaupanja, imajo znanje in potrebne sposobnosti za opravljanje svojih zadolžitev. Pomembno se je zavedati pomena kontrol in prispevka prav vsakega od zaposlenih.The diploma paper addresses the process of material storage operations, the concept of material accounting and the importnace of establishing and monitoring internal controls in a company. The emphasis is on the impact of internal controls on the reliability of accounting information. The issue is highlighted from theoretical as well as practical point of view. Company xy (we do not reveal the exact name of the company because of data security) serves as a practical case. Lack of understanding and improper organization of material operations in company xy was reflected in high material deficits and non-transparency of the state of material stock in the warehouse. Material and stock records were not managed regularly, the data was not reliable. The management is responsible for establishing and maintaining an adequate internal controlling system. In establishing internal controls in material operations, the company xy was assisted by an external adviser (auditor), who led a team which conducted activities of verification and testing of a previous process of material operations. Delivering of determined facts and proposals for key changes in the process was followed by carrying out the delimitation of key tasks, the exchange of software (programme) solution and the issue of organizational regulation in the field of material operations in the company xy. First positive results were shown already in the year of the establishment of the control system. The external controlling service is regularly supervising the implementation of the material process in compliance with the issued regulation and foreseen controlling procedures also in the current year and is not noticing any major irregularities. Effective and successful controls can be implemented only by employees, who are reliable, have the knowledge and necessary skills to perform their duties. One has to be aware of the significance of controls and contribution of each and every employee