diplomsko delo
Povzetek
Pri delu v lastnem podjetju sem skušal na osnovi obstoječega računovodskega sistema pripravljati prave odločitve za prihodnost. Ker sem prišel do več problemov, kot so investicije, denarni tok in rezultat, sem s pomočjo literature raziskal še druge sisteme nadziranja in planiranja. Ugotovil sem, da mi del odgovorov daje teorija omejitev, ki na nek način poenostavlja odločitve pri finančnih aktivnostih, pri investicijah in novih projektih. Zahteva precej razmišljanja – novih logičnih procesov, ki jih dr. Eliyahu M. Goldratt opisuje v svojih treh knjigah (The Goal, The race, It s Not Luck). Ko sem našel še povezavo med Demingom in Goldrattom, sem postal bolj radoveden ter predvidevam, da bi s pomočjo predstavljenih tez lahko podal smernice za sodoben pristop obvladovanja stroškov.
Projektno vodenje razvoja gozdarskih prikolic sem izdelal s programskim orodjem MS Project. Uporabil sem klasičen model razvoja projekta, kjer je za vsako aktivnost določen varovalni čas. Z uporabo vodenja projekta po kritični verigi sem bistveno skrajšal potreben čas za izvedbo in pri tem izkoristil blažilce.
Model odličnosti EFQM se je pokazal kot metoda, ki načrtno zmanjšuje tveganja, vendar ga je pri mikro podjetjih nesmiselno uporabiti v celoti.
Življenjski cikli razvoja projekta ali podjetja so prav tako zanimivi in jih lastniki ter njihovi managerji morajo razumeti in v vsakem obdobju različno delovati.
Ključne besede
podjetje;stroški;denarni tokovi;obvladovanje stroškov;vodenje projektov;teorija omejitev;diplomske naloge;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2012 |
Tipologija: |
2.11 - Diplomsko delo |
Organizacija: |
UM FS - Fakulteta za strojništvo |
Založnik: |
[Ž. Voh] |
UDK: |
657.47:631(043.2) |
COBISS: |
11464988
|
Št. ogledov: |
1544 |
Št. prenosov: |
159 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni naslov: |
A modern approach to costs control and manage projects on the principle of critical chain |
Sekundarni povzetek: |
While working in our company I tried to prepare the right future decisions on the basis of the existing accounting system. As soon as I faced some other problems like investments, cash flow and the results, I decided to research some other systems of control and planning. I came to the conclusion that some answers are hidden in the Theory of constraint which simplifies the solutions regarding financial activities, investments and new projects but on the other hand, it demands quite a lot of reasoning and logic processes which are being defined in dr. Eliyahu M. Goldratt's books (The Goal, The race, It’s Not Luck). As soon as I found the connection between Deming and Goldratt, I became even more curious and I concluded that by the help of my hypothesis I could have been able to introduce some guidelines for a modern approach of managing the expenses.
Project managing of the forestry trailers development was made by MS Project software. A classic model of development, where a buffer time is set for each activity, was used. By critical chain project management not only a performance time was shortened but also buffers were used.
EFQM Excellence Model was established as a method that intentionally reduces risks, but it is pointless for them to be used in micro-businesses as a whole.
Lifecycles of the project development or a company seem to be simulating too, therefore it is essential for company owners and their managers to understand them and operate differently in each of their eras. |
Sekundarne ključne besede: |
project management;cost control; |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Diplomsko delo |
Komentar na gradivo: |
Univ. v Mariboru, Fak. za strojništvo, Gospodarsko inženirstvo |
Strani: |
IX, 78 f. |
ID: |
8725755 |