ROLE AND MEANING OF ACCOUNTING IN COMPANY

V diplomskem delu smo se osredotočili predvsem na pomen, vlogo, naloge in cilje računovodske službe. S pomočjo različne literature nekaterih avtorjev bomo podrobneje predstavili računovodsko funkcijo. Za odločitev, kako bo imelo podjetje organizirano računovodsko službo, je dobro pretehtati prednosti in slabosti različnih možnosti, saj se odločitev lahko razlikuje glede na značilnosti posameznega podjetja. Cilj diplomskega dela je rešiti odprto vprašanje ali imeti računovodsko službo znotraj podjetja ali se odločiti za zunanje izvajanje, tj. »outsourcing« v smislu računovodskega servisa.In this diploma, we focused on the importance of the role, functions and objectives of the Accounting Department. With the help of a variety of literature, we will present the accounting function. Before deciding how the company will organizeits accounting department it should to weigh the pros and cons of various solutions, because decisions could be different depending on the characteristics of the individual company. The aim of this diploma is to solve the question of whether the accounting department should be within the company or should the accounting function be outsourced to the private accounting practice