| KRATKA VSEBINA | Ekonomika poslovanja pomembno vpliva na raven kakovosti delovanja podjetij z upravljanjem ekonomskih tokov poslovnih aktivnosti. Poslovanje temelji na informacijah, ki prikazujejo značilnosti delovanja in zagotavljajo potrebno dodatno znanje. Osrednje področje upravljanja delovanja predstavlja ekonomsko odločanje, ki temelji na različnih vrstah informacij (količinskih, kakovostnih, vrednostnih, ...). Vrednostno sliko poslovanja predstavimo s splošnimi in specifičnimi vrednostnimi informacijami, ki jih oblikujemo predvsem v ciljno usmerjenih računovodskih informacijskih sistemih. Sistemi zagotavljajo ustrezno strukturirane kakovostne informacije za poslovno odločanje na izbranih ravneh upravljanja. // The economics of business operation, which is target-oriented into the management of the economic flow of business activities has a major impact on the level of quality of the enterprises operations. The business operation is based on information, which shows thecharacteristics of the operation and provide an additional and necessary knowledge. The main field of the management of the operation is presented by the economic decision, which is based on the various sorts of information (quantitive, qualitative, valued, ...). The value picture of the business operation is illustrated by general and specific valued information which is primarily created by the target-oriented accounting information systems. These assure a correspondingly structured quality information for business decision-making at the selected levels of management. |