delo diplomskega seminarja
Maja Grošl (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Naloga predstavlja potek zajemanja stroškov v družbi Slovenske železnice – Tovorni promet, d.o.o. Tema se mi je zdela zanimiva, saj sem želela presoditi način zajemanja stroškov v družbi SŽ – TP, d.o.o, predvsem zaradi specifičnosti podjetja. V teoretičnem delu, ki predstavlja izhodišče za praktični del, sem se omejila na stroške predvsem na neposredne in posredne. Dobila sem pogled v razvrščanje stroškov po stroškovnih mestih in stroškovnih nosilcih ter kaj so kalkulacije in kakšen je njihov namen v podjetjih. V praktičnem delu naloge sem predstavila železniško storitev v tovornem prometu in sicer Službo za proizvodnjo v družbi SŽ – TP, d.o.o. Predstavila sem primer zajemanja stroškov za 16 procesov osnovne dejavnost tovornega prometa na proizvodni lokaciji Maribor – Tezno. Dobila sem vpogled v module programa SAP R/3, njegove pomanjkljivosti ter v obračunsko kalkulacijo, ki je razčlenjena po stroškovnih mestih in vrstah stroškov. Ker je bil glavni namen naloge proučiti obstoječi sistem zajemanja stroškov v družbi SŽ – TP, d.o.o., sem s pomočjo programa SAP R/3 in s pomočjo internega kontnega plana presodila ali je sistem zajemanja stroškov učinkovit. Skozi nalogo sem ugotovila ter presodila, da uporaba programa SAP R/3 delno omogoča natančno spremljanje stroškov in je zaradi reorganizacije sistema potreben prilagoditve izboljšav in sprememb. Problem pri zajemanju stroškov predstavljajo zelo različni in številčni procesi dela ter številna stroškovna mesta, kjer ti procesi dela nastajajo. Menim, da bi družbi koristilo, če program SAP nadgradijo in ves sistem usmerijo vanj. Tako bi zmanjšali stroške in omogočili vpogled v višino stroškov družbe in v kalkulacijo stroškov iz proizvodnih lokacij celotne Slovenije.

Keywords

stroški;stroškovna mesta;stroškovno računovodstvo;kalkulacije;železnice;železniški transport;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [M. Grošl]
UDC: 657.47:656.2
COBISS: 11831580 Link will open in a new window
Views: 1590
Downloads: 149
Average score: 0 (0 votes)
Metadata: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Other data

Secondary language: English
Secondary title: Assessment of costing in the company Slovenske železnice d.o.o.
Secondary abstract: The paper presents the course of capturing cost in the company Slovenske železnice – TP, Ltd. The topic seemed interesting, because i wanted to assess the method of cost capturing in SŽ – TP, Ltd, mainly due to the specificity od the company. In the theoretical part, which constitutes the starting point for the partical part, I limited myself mainly on direct and indirect costs. I got a view into the classification of cost by cost centers and cost drivers and i also got to know what are calculations and what is their purpose in companies. In the practical part of the paper I presented the railway service in freight transport namely Department for the production of the company SŽ - TP, Ltd. I presented the example of capturing the cost of 16 basic processes of freight traffic on a production location Maribor - Tezno. I got an insight into the program modules of SAP R / 3, its weaknesses and into accounting calculation, which is broken down by cost centers and cost types. Since the main purpose of this thesis to examine the existing system of capturing costs in the company SŽ - TP, Ltd, I assessed with the help of SAP R / 3 and with the help of an internal accounting plan whether the acquisition system cost is effective. Through the task I have found and determined that the use of SAP R / 3 partly allows precise monitoring of costs and is because of the reorganization of the system reguired of adaptations and changes. The problem with capturing costs pose a very different and numerical work processes and a number of cost centers, where those work processes occur. I think it would benefit the company if they would upgrade the SAP program and direct the whole system into the program. It would reduce costs and allow insight into the amount of company costs and into the calculation of the production location across Slovenia.
Secondary keywords: cost;cost centers;cost drivers;capturing cost;calculations.;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 43 str.
ID: 8727652