TFL Vsebine / Revija SIR*IUS

Development of Management Accounting in Slovene Companies - Information for the first and the second decision-making levels

V podjetjih sprejemajo različne poslovne odločitve, ki so kakovostnejše, če imajo odločevalci na voljo potrebne informacije. Informacije morajo biti prilagojene ravni in namenu odločanja. V prispevku so predstavljeni izsledki štirih raziskav (iz let 1995, 2001 2006 in 2011) o razvitosti poslovodnega računovodstva v slovenskih podjetjih z vidika pripravljanja informacij za različne ravni odločanja. Obravnavani so podatki o tem, kakšne vrste informacij pripravljajo v podjetjih za prvo in drugo raven odločanja, katera služba pripravlja informacije in koliko pri odločanju upoštevajo tudi informacije iz okolja. Splošna ugotovitev je, da podjetja najbolj skrbijo za informiranost prve ravni odločanja, manj za informiranost druge in najmanj za informiranost vseh zaposlencev. Podjetja so bolj skrbna pri pripravljanju informacij za tisto raven, ki sprejema odločitve z dolgoročnimi posledicami, čeprav ima negativne posledice tudi neinformiranost nižjih ravni odločanja.

Companies adopt various business decisions that are of higher quality if decision-makers have the necessary information available. Information shall be adapted to the level and purpose of decision-making. The paper presents the findings of four research studies (from the years 1995, 2001, 2006 and 2011) on the development of management accounting in Slovene companies in terms of information to be prepared for various levels of decision-making. The research contains data about what types of information are prepared for the first and the second level of decision-making, by which department such information is prepared, and to what extent the environment-based information is taken into consideration. The general finding of the research states that companies take special care of information for the first level of decision-making, less so for the second decision-making level, and even less for the information of all employees. Companies are more careful when preparing information for the level that takes decisions with far-reaching consequences, even though lack of information for lower levels of decision-making may likewise have adverse effects.