THE PLANNING OF A COMPANY POLICY WITH A FOCUS ON EXAMINING THE STRENGTHS AND WEAKNESSES BASED ON THE ACCOUNTING INFORMATION

Ustanoviti uspešno podjetje in postati vodilen na svojem področju je želja vsakega ustanovitelja podjetja. Da bi se čim hitreje približali svojim vizijam, morajo podjetniki dobro poznati okolje, v katerem bo podjetje delovalo, prilagajati se morajo spremembam, ki prihajajo iz okolja in tudi tistim, ki nastajajo znotraj podjetja. Za obstoj podjetja je pomembna izbira dobre politike podjetja, katero sestavljajo poslanstvo, smotri in temeljni cilji. Za dolgoročno uspešnost je potrebno raziskovanje in planiranje politike podjetja, kar v diplomskem projektu predstavimo s pomočjo raziskovalno-prognostičnih procesov. Zanimajo nas proučevanje vrednot v podjetju, razvoj okolja, prednosti in slabosti podjetja, kjer le te opredelimo z uporabo računovodskih informacij. V uvodu diplomskega projekta povzamemo opis področja in opredelitev problema, namen, cilje in hipoteze raziskave, predpostavke in omejitve ter predvidene metode raziskovanja. V teoretičnem delu s pomočjo literature opredelimo politiko podjetja, njene sestavine in nato raziskovalno-prognostične procese. Nazadnje povzamemo računovodske informacije in njihov namen v podjetju. Empirični del diplomskega projekta predstavlja raziskava v dejanskem podjetju, kjer proučujemo raziskovalno-prognostične procese in uporabljamo metode, predstavljene v teoretičnem delu. Poudarek je na prednostih in slabostih, ki so ugotovljene v podjetju, zaradi uporabe računovodskih informacij. Glavne ugotovitve so predstavljene v sklepnem delu, kjer na podlagi dobljenih rezultatov, potrdimo postavljene hipoteze.To found a successful company and become a leader in your business field is the desire of each of company\u27s founder. In order to reach their vision as soon as possible, entrepreneurs have to know well the environment in which the company will operate, they need to adjust to environment\u27s changes or those that arise within the company. For the survival of the company it is important to choose a good company policy constisting of mission, purposes and basic goals. For long term succes it is necessary to research and to plan company policy, which we represent in the graduate seminar trough research and forecasting processes. We are interested in the study of corporate values, development of environment, strengths and weaknesses, where we define those by using accouting information. In the introduction of the diploma project, we summarize the description of the field and definition of the problem, purpose, objectives and research hypotheses, assumptions and limitations and provided research methods. In the theoretical part, we define company policy, its components and then research and forecasting processes, trough literature. At last we summarize the accounting information and their purpose in the company. The empirical part of the thesis presents research of the actual company, where we are studying research and forecasting processes with methods, presented in the theoretical part. The emphasis is on the advantages and disadvantages, which are identified in the company due to usage of accounting information. The main findings are presented in the conclusion, where based on the obtained results, hypotheses are confirm