TFL Vsebine / Revija Poslovodno računovodstvo

V prispevku obravnavamo evidentiranje stroškov v podjetju X, ki nastajajo v procesu preoblikovanja prvin poslovnega procesa. Gre za porabo oziroma obrabo delovnih sredstev, predmetov dela, storitev in delovne sile v procesu nastajanja proizvodov ali storitev. Slovenski računovodski standardi temeljijo na Zakonu o gospodarskih družbah in določajo strokovna pravila, ki jih morajo organizacije upoštevati pri evidentiranju stroškov in odhodkov. Pravilna uporaba standardov je za organizacije zelo pomembna, saj Zakon od dohodka pravnih oseb določa, da se za ugotavljanje davčne osnove pripoznajo prihodki in odhodki izkazani v skladu z uvedenimi računovodskimi standardi. Organizacije imajo v skladu z računovodskimi standardi pri evidentiranju poslovnih odhodkov na razpolago različne računovodske usmeritve in ocene. Te imajo pomemben vpliv na izkazan finančni položaj in poslovni izid organizacije, prav tako pa vplivajo na računovodsko predračunavanje, kjer je eden izmed najpomembnejših postopkov izračun točke preloma oziroma praga rentabilnosti in s tem povezanih poslovnih odločitev v prihodnosti.

In the article, we discuss the cost recordings in company X, which arise in transforming elements of the business process. It is the consumption of labour resources, objects of work, services, and workforce in creating products or services. Slovenian accounting standards are based on the Companies Act and define professional rules organisations must follow when recording costs and expenses. The correct use of standards is especially important for organisations, as the Corporate income tax regulation stipulates that income and expenses shown in accordance with the introduced accounting standards are recognised for determining the tax base. In accordance with accounting standards, organisations have various accounting policies and estimates when recording business expenses. These have a significant impact on the organisation's demonstrated financial position and business results, and they also affect accounting forecasting, where one of the most important procedures is calculating the break-even point or profitability threshold and related business decisions in the future.