| Title | Specifičnost računovodstvenih informacijskih sustava uslužnih djelatnosti |
| Author | Petra Brkić |
| Mentor(s) | Katarina Žager (thesis advisor)
|
| Abstract | Računovodstveni informacijski sustavi danas imaju sve veću i značajniju ulogu u poslovanju poduzeća te se sa sigurnošću može tvrditi kako su ovi sustavi presudan faktor za opstanak poslovnih subjekata na tržištu. Razlog tome je sve veći broj konkurenata zbog čega se većina poduzeća oslanja na svoje računovodstvene informacijske sustave u poslovanju budući da povećavaju brzinu i kvalitetu poslovnih procesa te ujedno povećavaju fleksibilnost i spremnost poduzeća na promjene. Osim toga, računovodstveni informacijski sustavi imaju za cilj podržati poslovne procese unutar poslovnog sustava te stvoriti dodanu vrijednost na temelju informacijske podloge potrebne za donošenje kvalitetnih i opravdanih poslovnih odluka.
Isto tako, potrebno je primijetiti da nije moguće razviti jedinstveni računovodstveni informacijski sustav koji će biti primjenjiv za sva poduzeća, pa čak i za sva poduzeća unutar iste djelatnosti, što je ujedno i bio cilj ovog diplomskog rada. Naime, prilikom razvoja računovodstvenog informacijskog sustava, a s time i računovodstvenog softvera, potrebno je uvažiti specifičnost poslovanja svakog pojedinog poslovnog subjekta kako bi računovodstveni softver u potpunosti odgovarao zahtjevima korisnika jer bi u suprotnom moglo doći do stvaranja neobjektivne informacijske podloge što bi u konačnici dovelo do krivih poslovnih odluka.
U ovom radu je primjenom analize računovodstvenog softvera Comarch Banking pokazati da nije moguće razviti jedinstveni računovodstveni informacijski sustav za jednu djelatnost, jer kao što je prethodno navedeno, svako poduzeće ima svoje individualne potrebe i zahtjeve koji se trebaju uvažiti prilikom razvoja i implementacije računovodstvenog informacijskog sustava. |
| Keywords | accounting information system service industry specificity accounting software |
| Parallel title (English) | Specifics of accounting information systems in service industries |
| Committee Members | Ivana Mamić Sačer (committee chairperson)
Nikolina Dečman (committee member)
|
| Granter | University of Zagreb
Faculty of Economics and Business |
| Place | Zagreb |
| State | Croatia |
| Scientific field, discipline, subdiscipline | SOCIAL SCIENCES
Economics
Accounting
|
| Study programme type | university |
| Study level | graduate |
| Study programme | Business Economics |
| Academic title abbreviation | mag. oec. |
| Genre | master's thesis |
| Language | Croatian |
| Defense date | 2015-09-21 |
| Parallel abstract (English) | Today, accounting information systems have an increasing role in business operations, and it can certainly be argued that these systems are a crucial factor for survival of market participants. The reason for this argument is a growing number of competitors wherefore most businesses rely on their accounting information systems since they improve flexibility of enterprises, increase speed and quality of business applications and also increase willingness of enterprises for changes. In addition, accounting information systems are intended to support business processes and creation of added value on information bases needed for making quality and justifiable business decisions.
Furthermore, it should be noted that it is not possible to develop an unified accounting information system that will be applicable to all companies, and even for all companies belonging to the same industry, which is the purpose of this thesis. In a development of the accounting information system, and also in a development of the accounting software, it is necessary to take into account the specifity of operations of each business subject. These actions must be taken to accounting software in order to fully fit user requirements; otherwise they could result with a creation of biased information platforms which would finally lead to false business decisions.
The topic of this paper is the analysis of Comarch Banking, accounting software for service activities, which will lead to a conclusion that it is not possible to develop a unique accounting information system because each company, due to its business specificity, requires adjustments connected with company's individual needs and requirements. |
| Parallel keywords (Croatian) | računovodstveni informacijski sustav uslužna djelatnost specifičnost računovodstveni softver |
| Resource type | text |
| Access condition | Access restricted to students and staff of home institution |
| Terms of use |  |
| URN:NBN | https://urn.nsk.hr/urn:nbn:hr:148:319776 |
| Repository | https://repozitorij.efzg.unizg.hr |
