TFL Vsebine / Revija SIR*IUS

Development of managerial accounting in Slovenian companies - information for decision - making on purchasing and investment function

Poslovodno računovodstvo ima pri vodenju izvajalnih funkcij podjetij pomembno vlogo, saj je najpomembnejši vir informacij za odločanje. V prispevku so predstavljene informacije za odločanje pri nabavni in naložbeni funkciji. Informacije smo zbrali v slovenskih podjetjih z raziskavami v letih 1995, 2001, 2006 in 2011. Pri nabavni funkciji so za analizirana leta predstavljene informacije o deležu stroškov materiala v celotnem prihodku, prisotnost odločitev o nabavi materiala ali njegovi lastni proizvodnji, optimalno naročilo in točka ponovnega naročila. Preverjene pa so tudi nekatere trditve glede učinkovitosti nabavne funkcije. Pri naložbeni funkciji so za analizirana leta predstavljene informacije o virih financiranja, uporabi sodil naložbenja in vzrokih zamenjave osnovnih sredstev ter nekatere trditve o vplivu naložb na uspešnost podjetij.

Managerial accounting has an important role in the management of fundamental implementing functions, as it is the most important source of information for decision-making. This paper presents the decisions in the purchasing function and in the investment function. The information was gathered in Slovenian companies in the research carried out in 1995, 2001, 2006 and 2011. The purchasing function contains information on the costs of materials in the total income, the presence of the make-or-buy decision, the optimum purchase order and reorder point in the analysed years. In addition, certain assertions regarding the efficiency of the purchasing function have been reviewed. With regard to the investment function, the paper presents the sources of financing, the use of investment criteria, the reasons for the replacement of capital assets, and certain assertions regarding the impact of investments on business performance.