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Osrednja tema naloge je uporaba računovodskih informacij pri sprejemanju poslovnih odločitev. Empirična raziskava vsebuje odgovore na temo pogostosti in načina uporabe računovodskih informacij na vseh odločevalnih ravneh v slovenskih podjetjih. V teoretičnem delu predstavljamo delo, ki ga opravljajo računovodje v sodelovanju z najpogostejšimi oddelki v podjetjih, ter odločitve, ki jih ti oddelki pri vsakodnevnem poslovanju sprejemajo. V nalogi prikazujemo splošne značilnosti računovodskih informacij. Računovodske informacije so lahko namenjene notranjim ali zunanjim uporabnikom, naloga prikazuje razlike med informacijami za posamezne uporabnike. V nalogi so predstavljeni različni načini pridobivanja informacij, skupaj z informacijskimi sistemi in poročili, ki se pripravljajo v podjetjih. Prikazujemo tudi vlogo računovodij pri postavljanju ciljev. V sklopu poslovnega odločanja predstavljamo ravni poslovodstva in odločanje na posamezni ravni, proces odločanja, vrste poslovnih odločitev in pomen poslovnega odločanja. Teoretični del zaključujemo s povezavo računovodskih informacij in poslovnih odločitev. V sklopu tega predstavljamo pomembnost uporabe računovodskih informacij pri poslovnem odločanju in pomen vloge računovodij, obenem pa tudi najpogostejše računovodske kazalnike, ki se uporabljajo za poslovno odločanje. V empiričnem delu raziskave smo s pomočjo anketnega vprašalnika raziskali, kako pogosto se računovodske informacije uporabljajo za poslovno odločanje in katere računovodske informacije se uporabljajo najpogosteje. Izvedena anketa je pokazala, da 39 % slovenskih podjetji uporablja računovodske informacije za poslovno odločanje enkrat mesečno. Najpogosteje se uporabljajo računovodske informacije za pripravo poslovnih načrtov in analizo doseženih rezultatov. Za odločanje se računovodske informacije uporabljajo v obliki finančnih poročil in z namenom primerjave poslovanja s preteklim obdobjem. Izvedena analiza prikazuje, da ni razlike med pogostostjo uporabe računovodskih informacij in poslovnim izidom, ki ga je imelo podjetje. Prav tako ni razlik med pogostostjo uporabe računovodskih informacij in tem, ali ima podjetje notranje oziroma zunanje računovodstvo. Vendar pa analiza prikazuje, da obstajajo razlike med uporabo računovodskih informacij in velikostjo podjetja. Anketiranci so navedli, da najtežji del v procesu odločanja predstavlja izvedba izbrane rešitve za problem, priložnost ali potrebo. S tem smo tri zastavljene hipoteze zavrnili in eno potrdili. The central topic of this thesis is the use of accounting information in business decisions. The empirical research includes answers to the questions of frequency and method of use of accounting information in Slovenian companies at all decision-making levels. In the theoretical part, we describe the tasks performed by accountants together with the most common departments in companies and the decisions that these departments take in their daily operations. Further, we list general characteristics of accounting information. Since accounting information may be intended for internal or external users, we explain the difference between information for each type of user. Moreover, we describe different ways of obtaining information, including information systems and reports that are compiled in companies. We also show what role accountants play in setting goals. In the context of business decision-making, we describe the levels of management and the decision-making at a particular level, the process of decision-making, the types of business decisions and the importance of business decision-making. The theoretical part ends by connecting accounting information with business decisions. Here, we show the importance of using accounting information in business decision-making and the importance of accountants’ role. Additionally, we describe the most common accounting indicators that are employed in business decision-making. In the empirical part of the research, we handed out a questionnaire to explore how often accounting information is used for business decision-making and what kind of accounting information is used most often. Our survey showed that 39% of Slovenian companies use accounting information in business decision-making once a month. The accounting information is most often employed to prepare business plans and analyse the achieved results. The accounting information is used for decision-making in the form of financial reports and for the purpose of comparing business results with past periods. The analysis shows that there is no difference between the frequency of use of accounting information and the business results of the company. Also, there is no difference between the frequency of use of accounting information and the fact that the company employs either internal or external accountants. However, the analysis shows that there are differences between the use of accounting information and the size of the company. The respondents stated that the most difficult part in the decision-making process is the implementation of the solution chosen for their problem, opportunity or need. With this, we rejected three proposed hypotheses and confirmed one. |
