Presoja uporabnosti spremljanja stroškov po procesih v klicnem centru

diplomsko delo

Ivana Šalamon (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Mnoga podjetja tekmujejo na trgu s konkurenco brez poznavanja dejanskih stroškov in dobičkonosnosti njihovih storitev in kupcev. Poslovodstva pogosto osnujejo strategijo podjetja na zavajajočih podatkih, ki podpirajo slabe odločitve. Tradicionalni stroškovni pristopi merijo samo skupno uspešnost podjetja, kar ne pripomore pri iskanju možnosti za povečanje konkurenčnosti na trgu. Da bi ustvarili večjo vrednost in povečali donosnost, podjetja zahtevajo natančnejše informacije o stroških. Takšne informacije lahko zagotovi metoda spremljanja stroškov po procesih. Diplomska naloga predstavlja uporabo metode spremljanja stroškov po procesih na primeru klicnega centra z namenom ugotovitve dobičkonosnosti posameznih projektov, ki se izvajajo znotraj podjetja ter jo hkrati primerja z rezultati obstoječe tradicionalne metode spremljanja stroškov. Čeprav je oblikovanje in izvajanje metode spremljanja stroškov po procesih v podjetju stroškovno drago in zamudno študija ugotavlja, da njeni rezultati kažejo bolj natančne in uporabne informacije za analizo dobičkonosnosti projektov, določanju njihovih cen in načrtovanju zmogljivosti.

Keywords

storitve;stroški;zunanje izvajanje;spremljanje stroškov;metode;klicni centri;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[I. Šalamon]
UDC:	657.47(043.2)
COBISS:	12298524
Views:	1098
Downloads:	129
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Usability assessment of activity based costing in the call center
Secondary abstract:	Many companies seek to compete without knowing the true cost and profit of their services and customers. Managers often base corporate strategy on misleading information that supports bad decisions. Traditional cost systems measure a company’s performance only in the aggregate. They may not help to find opportunities to increase competitiveness in the market place. To create more value and enhance their profitability, organisations require accurate information on costs. Activity Based Costing can provide it. This thesis presents application of activity based costing system in the call center in order to determine profitability of individual projects which are carried out within the company and at the same time to compare results with the existing traditional costing system. Although the design and implementation of activity based costing system in the company is expensive and time consuming, this study concludes that its results show more accurate and useful information for analyzing projects profitability, determining projects selling prices and capacity planning.
Secondary keywords:	activity based costing;call center;services;project;outsourcing call center;overhead;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 55 str., 3 str. pril.
ID:	9124181