Povzetek

Poslovodno računovodstvo je računovodstvo za potrebe računovodskih informacij pri poslovodenju v organizaciji, v katerem je poseben poudarek na računovodskih predračunih in računovodskem proučevanju, pri slednjem pa zlasti pri predstavljanju odmikov od predračunov in standardov po področjih odgovornosti. Poslovodnik pa je oseba, ki na neki ravni v organizaciji vodi poslovanje; na najvišji ravni je npr. označen kot ravnatelj ali predsednik. Prispevek pojasnjuje, kateri znaki morajo biti izpolnjeni, da je mogoče govoriti o poklicni odličnosti poslovodnika in v katerem obsegu mu pri tem lahko pomaga poslovodno računovodstvo.

Summary

Management accounting is the accounting which provides accounting information needed for the management of an organization; it is primarily oriented to budgeting and accounting analysis particularly considering variances from the budgets and standards by level of responsibility. Managers are persons who take business decisions at a certain level; on the highest level they are known as top managers or presidents of companies. The paper explains the signs and requirements which must be fulfilled to be able to speak about the professional excellency of a manager, and to what extend can management accounting help to achieve such excellency.