magistrsko delo
Natalija Vinšek (Author), Simona Sternad (Mentor)

Abstract

Tehnologija nam danes omogoča, da lahko s pomočjo računalnikov in programske opreme shranimo skoraj vse podatke, ki jih želimo. Za podporo poslovanja v podjetjih so se razvile ERP rešitve, ki med seboj povezujejo skoraj vse oddelke znotraj ene organizacije in vsi poslovni dogodki so med seboj povezani vse od nabave materiala in surovin, skladišča, proizvodnje izdelkov, prodaje izdelkov do računovodstva, kjer se vsi ti dogodki odražajo v glavni knjigi in finančnih poročilih. Podatki se kopičijo, a kako danes v proizvodnih podjetjih iz vseh shranjenih podatkov dobiti natančno informacijo koliko stroškov je nastalo za to, da smo lahko nekaj proizvedli pa je drugi problem. Najprej se morajo podjetja odločiti katero ERP rešitev sploh želijo uvesti v podjetje. Ker se rešitve med seboj razlikujejo od ponudnika do ponudnika nam lahko to predstavlja pravi izziv. Vsaka ERP rešitev ima svoje začetke in okolje v katerem se je razvijala, kar tudi definira posebnosti panog na katere so bile rešitve osredotočene na začetku. Drugi izziv nato predstavlja spremljanje stroškov povezanih s proizvodnjo oz. kot pravimo stroškom, ki so nastali, da smo lahko naredili en izdelek – lastna cena. Dokler v lastno ceno upoštevamo samo nabavno vrednost porabljenega materiala, lastna cena ne predstavlja težav, a prava lastna cena izdelka je sestavljena tudi iz drugih neposrednih in posrednih stroškov, ki jih bomo predstavili tekom magistrske naloge. V magistrski nalogi bomo tudi na praktičnem primeru prikazali, kako lahko s pomočjo ERP rešitve Microsoft Dynamics NAV in horizontalne rešitve poračun stroška kapacitet poleg neposrednih stroškov materiala v lastno ceno izdelka vštejemo še ostale stroške povezane s proizvodnjo ter kakšen vpliv imajo te spremembe na razliko v ceni (RVC).

Keywords

informacijska tehnologija;informacijske rešitve;ERP;lastna cena;proizvodnja;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [N. Vinšek]
UDC: 004.77(043.2)
COBISS: 12982300 Link will open in a new window
Views: 902
Downloads: 119
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Other data

Secondary language: English
Secondary title: Example pf capacity cost adjustment in case of Microsoft Dynamics NAV solution
Secondary abstract: The technology of today enables us to be able to save almost any data we wish to with the help of computers and software. ERP solutions were created in order to offer companies support for business operations and these solutions incorporate linking of almost all departments of an enterprise as well as linking of all the business events from purchasing the primary and other materials, the warehouse management and the manufacturing to the sales and accounting operations. All these events reflect in the general ledger and in the financial reports. The data keeps piling up, however acquiring specific data from the saved data of a production company such as the expenses involved in producing something these days, is a different issue altogether. First, an enterprise has to determine which ERP they wish to implement. Since solutions may vary between the tenderers, this may present quite a challenge. Each ERP solution has its beginnings and an environment in which it had been developing which is what defines the specifics of branches the solutions were focused on in the very beginnings. The second challenge is monitoring the producing connected costs or as we named the costs involved in production of a single product – the full costs. As long as the full costs consider only the purchased cost of the consumed material, the full cost does not represent any issues, however the real full cost of a product is consisted also of other indirect and direct costs and they are the subject of the presentation of this Master thesis. In the Master thesis, we shall present a practical example of how we can with the help of the ERP solution Microsoft Dynamics NAV and the horizontal solution incorporate into the budget of capacity cost also the other costs connected with production as well as the changes' impact on the difference in price.
Secondary keywords: ERP;Enterprise resource planning;capacity cost adjustment;Microsoft Dynamics NAV;Navision;full cost.;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 65 str.
ID: 10881185