diplomsko delo
Abstract
Stroški so tista ekonomska kategorija, katere morajo podjetja znati pravilno meriti, spremljati in obvladovati. Pomembno je zavedanje, da so stroški tisti, katerim moramo nameniti veliko pozornosti, imeti moramo dobro strokovno znanje za dosego zastavljenih ciljev, kadar želimo izboljšati poslovanje.
V svojem diplomskem delu sem se odločila, da opišem in analiziram tradicionalni način spremljanja stroškov v izbranem podjetju v primerjavi v ABC konceptom (ang. Actvity Based Costing). V literaturi zasledimo, da podjetja z njo pripomorejo k boljšemu in natančnejšemu spremljanju stroškov. Osnovna opredelitev ABC koncepta je ta, da so aktivnosti tiste, ki izrabljajo prvine poslovnega procesa in povzročajo stroške, proizvodi in storitve pa so le porabniki teh aktivnosti. Za tradicionalne metode je značilno nepravilno razporejanje neposrednih in splošnih stroškov.
Prvo poglavje je namenjeno uvodu, kjer sem opredelila probleme, predpostavke in omejitve diplomskega dela, navedeni so cilji z opisanimi uporabljenimi metodami s pomočjo katerih sem napisala to delo. Drugo in tretje poglavje je namenjeno teoretičnemu izhodišču opredeljevanja stroškov po stroškovnih mestih in stroškovnih nosilcih z opisom metod spremljanja stroškov. Četrto poglavje je namenjeno prikazu praktičnega primera v podjetju X z analizo učinkovitosti stroškovnega obračuna.
Keywords
stroškovno računovodstvo;stroški;stroškovna mesta;kalkulacija stroškov;analiza;
Data
Language: |
Slovenian |
Year of publishing: |
2016 |
Typology: |
2.11 - Undergraduate Thesis |
Organization: |
UM EPF - Faculty of Economics and Business |
Publisher: |
[S. Jančič] |
UDC: |
657.47(043.2) |
COBISS: |
12517148
|
Views: |
1234 |
Downloads: |
116 |
Average score: |
0 (0 votes) |
Metadata: |
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Other data
Secondary language: |
English |
Secondary title: |
Analysis of accounting by cost centers and products/services in the company X |
Secondary abstract: |
Costs are an economic category, which the company must measure, inspect and manipulate accurately. It is important to be aware of the fact that costs are something to be considered meticulously and that one needs a good expertise to achieve desired goals, while attempting to improve business operations.
In my work, I have decided to describe and analyse the traditional way of cost inspection in comparison with the ABC method (Activity Based Costing), in a chosen company. In various texts we come across claims that this method contributes to better and more detailed cost inspection. The ABC method states that activities exploit components of the business process and cause costs, while products and services are merely the users of these activities. Irregular allocation of indirect and overhead costs is typical of traditional methods.
In the first chapter, which is also the introduction, I have defined the problems, hypotheses and limitations, as well as stated the used methods and the objective of my work. In the following two chapters I have presented the theoretical basis for defining costs, using by cost centers and products/services, along with describing cost inspection methods. The fourth chapter introduces the practical example on the basis of company X, including the analysis of cost calculation efficiency. |
Secondary keywords: |
costs;cost centre;cost products;calculation;analysis; |
URN: |
URN:SI:UM: |
Type (COBISS): |
Undergraduate thesis |
Thesis comment: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Pages: |
II, 45 str. |
ID: |
9137696 |