TFL Vsebine / Revija Poslovodno računovodstvo

Računovodska služba v mednarodnem podjetju pri delovnih procesih ne upošteva le lokalne zakonodaje, predpisov in standardov, temveč pri načrtovanju, organiziranju in vodenju upošteva tudi zakonske zahteve ter zahteve vodstva odvisnega in obvladujočega podjetja. Računovodski sistem, ki je bistven del celotnega informacijskega sistema v podjetju, ima za obvladujoče podjetje velik pomen pri spremljanju poslovanja odvisnih podjetij. Računovodski informacijski sistem mora zato zagotoviti takšne informacije, ki bodo omogočale odločanje in usklajevanje dejavnosti po vrstah storitev, poslovanja odvisnih podjetij po svetu in poslovnih funkcijah znotraj podjetij. Organiziranost računovodstva v podjetju je izrednega pomena, saj so od tega odvisni kakovost, pravilnost in točnost informacij za notranje in zunanje poročanje. V prispevku je predstavljen pomen računovodske službe v mednarodnem podjetju, izzivi, s katerimi se računovodska služba sooča ter predlagane izboljšave pri pripravi računovodskih poročil za odločanje.

In planning, organizing and managing its work processes, accounting department in an international company has to consider not only the local legislation, regulations and standards but also the requirements of management of the parent and subsidiary companies and the relevant legal requirements. The accounting system is an essential component of the information system, as it helps the controlling company to monitor the subsidiaries' operations, and therefore needs to provide such information that will facilitate decision making and coordination of activities by service type, operations of foreign subsidiaries and business functions within the group of companies. The organization of the accounting service is fundamental for the quality, correctness and accuracy of the information for internal and external reporting. This paper analyzes the importance of accounting function in international companies and its challenges, and suggests improvements for the preparation of accounting reports for decision making.