diplomsko delo
Jolanda Hentak Majcen (Author), Marjan Leber (Mentor), Matjaž Ramšak (Co-mentor)

Abstract

Živimo v dobi podjetništva in vedno večje konkurence na trgu. Namen diplomskega dela je predstaviti pomen stroškov v malih in srednje velikih podjetjih (MSP), ne glede na to ali se ukvarjajo s proizvodnjo ali s storitveno dejavnostjo. Diplomska naloga v teoretičnem delu predstavlja vrste in obračun stroškov ter razčlenitev in postopek izračuna stroškovnih mest. Narejena je analiza primerjave ciljev med polnim izračunom stroškov in direct costing (D.C.) metodo. V praktičnem delu naloge je izveden sistem izračuna stroškov in podan primer analize stroškov pri funkciji prezračevanja s poudarkom na izračunu stroška obratovanja.

Keywords

stroški;stroškovno mesto;kalkulacija;analiza stroškov;direct costing;diplomske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM FS - Faculty of Mechanical Engineering
Publisher: [J. Hentak Majcen]
UDC: 657.48(043.2)
COBISS: 20132630 Link will open in a new window
Views: 855
Downloads: 127
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Other data

Secondary language: English
Secondary title: The importance of costs in SME
Secondary abstract: We live in era of business and growing competition on business market. The purpose of my work is to present the meaning of costs in small and medium sized enterprises (SME), regardless if they are manufacturing or service company. In theoretical part of thesis I introduce types of costs and billing of those, breakdown and method of calculating cost type. Analysis is made on comparison of targets of full cost calculation and direct costing method of calculation. In practical part of thesis I've shown method of calculating costs and made example of analysing costs for ventilation (air conditioning), with focus on costs of operating time.
Secondary keywords: costs;cost type;calculation;analysis of costs;direct costing;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Fak. za strojništvo
Pages: X, 54 f.
ID: 9161387