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Z razvojem informacijske in komunikacijske tehnologije se je spremenil način poslovanja podjetij. Elektronska oblika poslovanja je postala nepogrešljiva. Ta oblika poslovanja je prinesla nove možnosti in priložnosti za sodelovanje med poslovnimi partnerji Računovodstva v današnjem času pomeni veliko več, kot le knjiženje poslovnih dogodkov. Omogoča učinkovit nadzor nad odhodki in prihodki v podjetju ter posledično močno vpliva na sprejemanje poslovnih odločitev. E-računovodstvo ali spletno računovodstvo predstavlja sodobno obliko vodenja poslovanja podjetij. Računalniška orodja za vodenje računovodstva podjetniku in računovodji močno olajšajo delo. Omogočajo namreč skoraj vse: izdajanje, sprejemanje, pošiljanje predračunov in računov, vnašanje potnih nalogov, obračunavanje stroškov, plačevanje obveznosti v spletni banki, pošiljanje obračunov v e-davke, hkrati pa omogočajo nadzor nad poslovanjem v realnem času. Elektronsko računovodstvo omogoča tudi usklajen in samodejno uveljavljanje novih zakonskih sprememb in ažuriranje pomembnih poslovnih podatkov. Pomembno je zagotavljanje varnosti pri elektronskem poslovanju in zagotavljanje arhiviranja v skladu z zakonodajo. Proučili smo elektronsko računovodstvo in presoditi njegovo uporabo v podjetju LANCom ter predlagati ukrepe za izboljšavo elektronskega računovodstva. The development of information and communication technology has irreversibly changed the way businesses operate, while electronic business forms have become indispensable. This form of business has brought new opportunities for cooperation between business partners. Accounting nowadays means much more than just posting transactions. It allows an effective control of expenditure and revenue in the company, and therefore has a strong influence on decision-making. E-accounting system or online accounting represents a modern form of management of business enterprises. Computer tools for management accounting for entrepreneurs and accountants greatly facilitate the work. They allow nearly everything: issuing, receiving, sending quotes and invoices, entering travel orders, billing costs, payment obligations in online bank accounts to send e-taxes, while allowing control of the operations in real-time. Electronic accounting also provides a consistent and automatic enforcement of new legislative changes and updates for critical business data. It is important to ensure safety in the provision of electronic commerce and archiving in accordance with the law. We have studied the electronic accounting system and assessed its application in the enterprise LANCom d.o.o. and proposed measures for improvement in electronic accounting. |
