delo diplomskega projekta
Patricija Koprivšek (Author), Robert Horvat (Mentor)

Abstract

V današnjem globalnem svetu se podjetja trudijo ostati konkurenčna, povečevati proizvodnjo, zniževati stroške proizvodnje in s tem ustvariti večji dobiček. Vse to pa lahko podjetje doseže le s sposobnimi kadri, ki so zmožni do potankosti analizirati podatke povezane s stroški, ki nastanejo v proizvodnji podjetja. Ugotavljali bomo pomen stroškov, s katerimi se srečujejo podjetja in raziskali rešitve, ki omogočajo zniževanje proizvajalnih stroškov in oblikovanje stroškovne cene ter konkurenčnost podjetja. Diplomsko delo obsega dva dela. V prvem delu smo predstavili osnovne pojme razporejanja stroškov, pomembnost ugotavljanja stroškov po stroškovnih mestih in stroškovnih nosilcih. Predstavili bomo tudi metode razporejanja stroškov (kalkulacije), ki se uporabljajo v praksi (delitvena kalkulacija stroškov in kalkulacija stroškov z dodatki posrednih stroškov). V drugem delu bomo predstavili praktičen primer vzpostavitve stroškovnih mest in razporejanja stroškov na stroškovne nosilce v podjetju X. Na koncu bomo diplomsko nalogo dopolnili tako, da bomo predstavili aktualne ugotovitve spremljanja razporejanja stroškov na stroškovna mesta in stroškovne nosilce.

Keywords

stroškovno računovodstvo;stroški;razporejanje;stroškovna mesta;stroškovna cena;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [P. Koprivšek]
UDC: 657.47
COBISS: 13200924 Link will open in a new window
Views: 1487
Downloads: 327
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Other data

Secondary language: English
Secondary title: Cost centres and product costing in company X
Secondary abstract: In today's globalised world companies try to stay competitive through the use of different strategies; production increase, lowering cost and profit gain. These strategies can only be successful if professional personnel precisely analyse information about production costs. The importance of costs in a company will be studied and solutions how to reduce production costs and establish cost price which enable companies to be competitive will be explored. This diploma paper consists of two parts. The first part defines basic concepts of cost scheduling, the importance of establishing costs centres and cost drivers. Cost allocation methods (calculations) used in practice, such as split cost accounting and indirect cost accounting will be presented. The second part presents an example of cost centres establishments and cost allocations to cost drivers in a company X. My final findings regarding monitoring of cost allocations to cost drivers and cost centres will be presented in the last part of this diploma paper.
Secondary keywords: costs;cost price;cost centres;cost driver;allocation cost methods.;
URN: URN:SI:UM:
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 62 str.
ID: 10959283