Show simple item record

dc.contributor.advisorNurmet, Maire
dc.contributor.authorPärl, Sandra Liisa
dc.date.accessioned2021-05-25T06:16:06Z
dc.date.available2021-05-25T06:16:06Z
dc.date.issued2021
dc.identifier.urihttp://hdl.handle.net/10492/6650
dc.descriptionBakalaureusetöö Maamajandusliku ettevõtluse ja finantsjuhtimise õppekavalest
dc.description.abstractKuigi MTÜ-d ei taotle kasumit, on arvestus ja analüüs seal oluline, sest ka nemad toimetavad piiratud ressursside keskkonnas. Seega on oluline uurida ja arendada arvestust organisatsioonis. Bakalaureusetöö eesmärk on pakkuda välja lahendus arvestussüsteemi arendamiseks huviharidust pakkuvas mittetulundusühingus. Käesoleva töö fookuses on tantsukool MTÜ Tants (nimi muudetud). Uurimismeetodiks on juhtumiuuring ja uuringu aluseks kasutatavad andmed kogutakse dokumendianalüüsist (koduleht jt avalikud materjalid (meedia), MTÜ Tants sisedokumendid) ja fookusgrupi intervjuudest. Töö käigus analüüsiti tantsukooli MTÜ Tants ning seal kasutusel olevat arvestussüsteemi. Analüüsi tulemusena selgus, et kulukohtade- ja projektiarvestust teostatakse nii majandusarvestuse tarkvaras kui ka juhtimise otstarbel Exceli baasil loodud infosüsteemis. Üheks oluliseks probleemiks oli suur hulk Exceli tabeleid. Teine oluline probleem oli kontoplaanis, kus ei ole kasutatud konto numbri esimese taseme süstematiseerimise võimalust, objektid ja projektid on viidud konto tasandile. Lähtudes töö teoreetilisest käsitlusest ning juhtkonnaga läbiviidud fookusgrupi intervjuudest koostati arvestussüsteemi arendamiseks ettepanekud muuta kontoplaani ja arendada kulukohtade süsteemi. Kontoplaani kontod jaotati sünteetilisteks ja analüütilisteks kontodeks. Lisaks viidi kontoplaanis kokku ühe kontogrupi kontod, et saada arvestusest automaatselt vajalikku infot. Uus kulukohtade süsteem koosneb kuuest tegevusvaldkonnast, mis ei ühti täielikult juhtimisstruktuuriga.est
dc.description.abstractAlthough non-profit organisations do not seek profit, cost accounting and analysis are still important in those organisations as they also operate in an environment of limited resources. Therefore it is important to research and develop cost accounting in the organization. The aim of this bachelor’s thesis is to offer a solution for the development of an accounting system in a non-profit organisation that offers hobby education. The focus of this work is the dance school Tants (name changed) which offers hobby education and operates in the form of non-profit organisation. The research method is a case study and the data used as a basis for the study is collected from document analysis (website and other public materials (media), dance school internal documents) and focus group interviews. In the course of the thesis the dance school under study and the accounting system used there were analyzed. As a result of the analysis it became clear that cost and project accounting is performed both in the accounting software and in the information system created on the basis of Excel for management purposes. One major problem was the number of Excel spreadsheets. Another important problem was in the chart of accounts, where the possibility of systematizing the first level of the account number has not been used, objects and projects have been moved to the account level. Based on the theoretical approach of the thesis and the focus group interviews conducted with the management, proposals were made to change the chart of accounts and develop the cost object system in order to develop the accounting system. The chart of accounts was divided into synthetic and analytical accounts. In addition, the accounts of one account group were combined in the chart of accounts in order to automatically obtain the necessary information from the calculation. The new cost object system consists of six areas of activity that are not fully in line with the management structure.eng
dc.publisherEesti Maaülikool
dc.subjectbakalaureusetöödest
dc.subjectmittetulundusühingudest
dc.subjectjuhtimisarvestusest
dc.subjectarvestussüsteemest
dc.subjecthuviharidusest
dc.subjectkontoplaanest
dc.titleArvestussüsteemi arendamine huviharidust pakkuvas MTÜ-sest
dc.title.alternativeAccounting System Development at the Non-Profit Association Providing Hobby Educationeng
dc.typeBachelor Thesiseng
dc.date.defensed2021-06-03
rioxxterms.freetoread.startdate03.09.2021


Files in this item

Thumbnail
Thumbnail

This item appears in the following Collection(s)

Show simple item record