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Za uspešno poslovanje na trgu potrebujemo kvalitetne in pravočasne informacije. V podjetjih govorimo o veliki količini podatkov, ki jih je potrebno zbrati in obdelati v različnih poročilih. Celovite in kvalitetne podatke s povezovanjem posameznih področij v podjetju nam zagotavlja dober in celovit računalniški sistem. Takšni celoviti informacijski sistemi morajo biti zakonsko ustrezni, temeljiti morajo na dobri računovodski praksi ter biti skladni z računovodskimi standardi, predpisi in načeli. Poznamo tudi druga sodila za vrednotenje informacijskih sistemov. V nalogi predstavljamo značilnosti integriranih informacijskih sistemov, prednosti in slabosti ter pomembnejše dejavnike, na katere moramo biti pozorni pri izbiri in implementaciji takšnega sistema. V drugem delu predstavljamo določene računovodske standarde ter druga sodila dobrih informacijskih rešitev. Upoštevanje navedenih sodil in standardov smo preverili tudi na ERP rešitvi iScala. Ugotavljamo, da je iScala zasnovana tako, da upošteva SRS ter računovodska načela in predpise. Vendar pa je za optimalno delovanje rešitve potrebno tudi dodatno računalniško informacijsko dopolnjevanje in prilagajanje. For successful viability on the market, high-quality and timely information are essential. For companies, this means large quantities of data that must be collected and processed into various reports. Complete and high-quality data obtained by connecting separate areas within a company are made possible by a well-integrated computer system. Such information systems must be in accordance with the law, based on proper accounting practice, and consistent with accounting standards, regulations, and principles. Thus there are also other criteria used for evaluating information systems. This thesis introduces the characteristics of integrated information systems – their advantages and disadvantages, and significant factors that we need to pay attention to when choosing and implementing such systems. The second part presents defined accounting standards and other criterion of suitable information solutions. The compliance of the given criteria and standards have we tested with the ERP solution iScala. It was established that iScala is designed so that it takes the Slovenian Accounting Standards (SAS) and accounting principles as well as regulations into account. However, additional computer-based revision(s) and adjustment(s) of information are needed for the solution to work optimally. |
