diplomsko delo
Katarina Pavlič (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Vsako podjetje se s svojim poslovanjem srečuje s stroški. Kako jih bo spremljalo in obvladovalo je odvisno od dejavnosti podjetja in vrste proizvodnje. Na voljo ima različne metode za razporejanje stroškov. Zato mora dobro poznati strukturo svojih stroškov in jih pravilno razporediti. S pravilno metodo pa lahko podjetje znižuje stroške in tako doseže maksimalen dobiček. V diplomski nalogi smo v prvem delu opredelili vrste stroškov, kalkulacije in novejše metode za razporejanje stroškov. Tradicionalne metode so še vedno najbolj pogoste. Te razvrščajo stroške po stroškovnim mestih oziroma nosilcih. Vse bolj pa prihajata v uporabo metoda na podlagi sestavin dejavnosti, ki posredne stroške razporedi z natančno podlago na stroškovna mesta, ki so povezana z različnimi sestavinami dejavnosti, in metoda ciljnih stroškov, ki obvladuje stroške že v fazi ideje novega izdelka in spremlja koristi skozi celoten življenjski cikel proizvoda. V praktičnem delu smo za podjetje X z izbrano metodo ciljnih stroškov izračunali kalkulacijo izdelka kotla. Da bi dosegli ciljne stroške, pa smo morali poiskati možnosti za znižanje le-teh.

Keywords

stroški;stroškovna mesta;kalkulacije;metode;cene;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [K. Pavlič]
UDC: 657.47:338.5
COBISS: 12227868 Link will open in a new window
Views: 1111
Downloads: 151
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Other data

Secondary language: English
Secondary title: Model of cost price for furnace in company X
Secondary abstract: Every company is faced with costs. Following and auditing them depends on each company individually by the process used through a whole production from administrative, production and logistic way of handling them. Many methods are nowadays on response to be scheduled. By using the right one, minimization of costs and maximum targeted profit will be achieved. The type of costs, a calculation and newer methods of allocated costs are defined in a first part of a given thesis. The traditional approach is still the most common. By using this one, the costs according to their cost sources are allocated. The method of activity based costs is increasingly in use, where the indirect costs are allocated by an exact basis on the proper cost place from the very beginning, independent of the number of exact basis in usage, which makes managing of a whole product life cycle easier and more transparent. In the practical thesis part, a calculation of steam furnace is presented, by taking a company X in the consideration of its target costs. In the way to achieve the target costs, several possibilities to minimize them must be found.
Secondary keywords: costs;cost centres;cost objectives;calculation;cost price;traditional methods of calculating the costs;activity based costing;target costs;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 38 str.
ID: 8888966