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Analiza računovodske funkcije v slovenskih občinah : diplomsko deloPetrović, DanaDiplomsko delo obravnava analizo računovodske funkcije v slovenskih občinah, s poudarkom na analizi kadrovske strukture in uporabi informacijske tehnologije v finančno-računovodskih službah. ... Računovodstvo lokalnih samouprav ima ključno vlogo pri zagotavljanju pravilnih in pravočasnih podatkov o poslovni in finančni uspešnosti ter premoženjskem stanju za notranje in zunanje uporabnike informacij. Računovodja in njegovi sodelavci morajo biti pri opravljanju nalog strokovni, zaupanja vredni, odgovorni, pošteni in natančni. V finančno-računovodskih službah se osredotočajo na načrtovanje in izvajanje finančnih dejavnosti, pri čemer morajo slediti zakonskim zahtevam. Proračunsko računovodstvo je ključno za sledenje in nadzorovanje javnih financ, vključno z evidentiranjem proračunskih prihodkov in odhodkov. Ustrezno upravljanje računovodstva omogoča občinam učinkovito zagotavljanje potreb občanom in spodbuja trajnostni razvoj občine. V analizi, ki je bila opravljena na podlagi podatkov 12 mestnih občin v Sloveniji, je bilo ugotovljeno, da je večina zaposlenih v finančno-računovodskih službah starejša, od tega jih večina presega 50 let. Poleg tega ugotovitve kažejo, da ima največ zaposlenih manj kot 10 let izkušenj z delom na občini, hkrati pa večina dosega 6. stopnjo izobrazbe. Informacijska programa, ki se uporabljata v računovodstvu slovenskih mestnih občin, sta programa podjetja Cadis d. o. o. in Grad d. d.Type of material - undergraduate thesis ; adult, seriousPublication and manufacture - Ljubljana : [D. Petrović], 2024Language - slovenianCOBISS.SI-ID - 198098179
Author
Petrović, Dana
Other authors
Stanimirović, Tatjana
Topics
lokalna samouprava |
občine |
računovodstvo |
računovodja |
finančno-računovodska funkcija |
local government |
municipalities |
accounting |
accountant |
financial-accounting function
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Petrović, Dana | ![]() |
Stanimirović, Tatjana | 31028 |
Source: Personal bibliographies
and: SICRIS
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