Stroški kakovosti v mikrobiološkem oddelku podjetja Krka, d. d.

diplomska naloga

Breda Uhan (Avtor), Vera Smodej (Mentor)

Povzetek

Raziskovalno vprašanje (RV): Podjetje mora v načrt poslovne politike vključiti planiranje, merjenje in analiziranje stroškov kakovosti, s ciljem doseganja predvidene kakovosti ob predvidenih stroških. Zmanjšanje stroškov kakovosti pomeni povečanje dobička brez povečane prodaje, brez nakupa nove opreme in brez zaposlovanja novih delavcev. Strateška usmeritev podjetja Krka , d. d. , je kakovost izdelkov in storitev ter nenehno izboljševanje ključnih procesov z namenom presegati zahteve odjemalcev in dosegati načrtovane cilje podjetja. Uvedba učinkovitega sistema kakovosti podjetju zagotavlja lažji vstop na trge, izboljšano poslovanj e , zvišanje ugleda podjetja, zmanjšanje stroškov kakovosti in boljši konkurenčni položaj na trgu. Namen: Raziskava stroškov kakovosti v izbranem oddelku podj etja Krka , d. d. , je glavni namen diplomske naloge. Ugotoviti želimo, koliko je sistem vodenja na osnovi ciljev ustrezen in učinkovit. Metoda: V teoretičnem delu diplomske naloge smo uporabili metodo kompilacije, s katero smo povzeli teoretična spoznanja i n stališča domačih in tujih avtorjev in oblikovali zaključke. Empirični del diplomske naloge vključuje metodo deskripcije, kar predstavlja opisovanje obstoječega stanja na podlagi razpoložljivih računovodskih podatkov podjetja, metodo preučevanja drugi h internih virov v podjetju in metodo analize pridobljenih podatkov. Rezultati: P orab a električne energije se v letu 2013 poviša , kar je posledica obnove prezračevalnega sistema v prostorih za testiranje sterilnih izdelkov. Pri tehnološ k ih procesih uporab ljamo paro, večja poraba je zaznana v letu 2013, kar je zagotovo posledica večjega obsega dela in testiranj. V letu 2013 smo uspeli zmanjšati porabo toplotne energije , in to predvsem z osveščenostjo zaposlenih in dosledno uporabo klimatskih naprav. Stroški porabe hlajene vode so se z letom 2011 povečali , ker smo nabavili dodatni parni sterilizator. V letu 2013 so se m očno povečali stroški vzdrževanja. V tem letu so bili glede na zahteve GMP izvedeni večji remonti v laboratorijih za izvajanje zahtevnih in ka kovostnih mikrobi o loških analiz. Stroški materiala za izvajanje mikrobio lo ških testov so najvi šja postavka med vsemi stroški , in to zaradi količine materiala in ne zaradi cene. V letošnjem letu 2014 smo uspešno izvedli kvalifikacijo nove opreme Milliflex Q uantum. Sistem nam omogoča hitre in zanesljive rezultate mikrobi o loških analiz. Naš odziv na rezultate analiz se je zmanjšal iz pet dni na 24 ur. Rezultati raziskave potrjujejo ustreznost hipoteze o zmanjšanju stroškov v zadnjih letih. Organizacija: Razis kava jasno prikazuje, kateri stroški se z leti povečujejo in katere smo uspeli zmanjšati. Potrjujemo ustreznost in učinkovitost Integriranega sistema vodenja v podjetju. Družba: V diplomskem delu je prikazana analiza stroškov kakovosti za obdobje petih let . Za zagotavljanje kakovosti izdelkov v podjetju so nujno potrebni stroški investiranja, vzdrževanja. U stvariti je treba pregled nepotrebnih stroškov ter postaviti cilje za zmanjšanje le teh. Originalnost: Z raziskavo o stroških kakovosti smo ugotovili, ka teri so stroški, ki so za zagotavljanje kakovosti izdelkov nujni in povišani. Jasno so opredeljeni stroški, ki smo jih z leti zmanjšali, torej niso bili nujno potrebni. Ob nakupu nove opreme potrdimo ustreznost kvalifikacije sistema in z uporabo opreme zag otavljamo dolgoročno zmanjšanje stroškov kakovosti. Omejitve raziskave: Raziskava je omejena le na en oddelek v podjetju. Nadaljnje raziskovanje se lahko razširi na drug e delovne enote , s čimer pridobimo bolj natančno sliko stroškov kakovosti podjetja.

Ključne besede

stroški kakovosti;učinkovit sistem kakovosti;ustrezen sistem vodenja;analiza stroškov kakovosti;zahteve GMP;kvalifikacija sistema nove opreme;zmanjšanje stroškov kakovosti;diplomske naloge;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2014
Tipologija:	2.11 - Diplomsko delo
Organizacija:	FOŠ - Fakulteta za organizacijske študije v Novem mestu
Založnik:	[B. Uhan]
UDK:	338.5:005.336.6
COBISS:	2048248834
Št. ogledov:	3
Št. prenosov:	0
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni povzetek:	Research question: The company needs to include plan ning, assessment and analysis of quality cost into its business policy, with the aim of reaching the anticipated quality at anticipated cost. Reducing quality cost means increasing profit without increasing sales, purchasing new equipment or new employment s. The strategic orientation of Krka, d.d. is quality products and services, together with constant improvement of key processes with the intention of exceeding employer%s demands and reaching the planned company goals. Introducing an effective quality sys tem ensures the company an easier market access, an improved business activity, a higher company reputation, a lowering of quality cost and a more competitive market position. Objective: The main objective of this dissertation is the research of quality co st in a selected department of the company Krka, d.d. We would like to find out to what extent the management system based on objectives is adequate and efficient. Method: The theoretical part of the dissertation uses the method of compilation, i.e. summar ising the theoretical findings and views of domestic and foreign authors and formulating conclusions. The empirical part of the dissertation includes the method of description, i.e. describing the existing state on the basis of available accounting data of the company, the method of studying other internal sources in the company and the method of analysing the acquired data. Results: Consumption of electricity increased in 2013 which is the consequence of renovating the ventilation system in the areas for testing of sterile products. Technological processes use vapour and there is an increase detected in 2013, which is definitely the c onsequence of a higher scope of work and testing. In 2013 we managed to decrease the use of heat energy, mostly through rising awareness of the employees and consistent use of air - conditioners. The cost of cooling water increased in 2011 due to purchasing an additional vapour steriliser. In 2013, there was a great increase in maintenance cost. In that year, according to the demands of the GMP, there had been major repairs in the laboratories for performing demanding and high - quality microbiological analyses . The cost of material for performing microbiological tests is the highest item of all the expenses, the reason for that being the quantity of the material and not its price. In this year (2014), we have successfully executed the qualification of the new e quipment Milliflex Quantum. The system enables fast and reliable results of microbiological analyses. Our response to the analyses results has been cut from 5 days to 24 hours. The results of the research confirm the adequacy of the thesis of lowering cost s in the recent years. Organisation: The research clearly shows which costs have been increasing with years and which ones the company has succeeded in decreasing. We can confirm the adequacy and efficiency of the Integrated system of management in the co mpany. Company: The dissertation depicts the analysis of quality costs for the period of five years. Investment and maintenance costs are vital in order to ensure the quality of products in the company. What needs to be done is a revision of the unnecessa ry costs and laying down of objectives for decreasing them. Originality: The dissertation of quality costs established which costs were necessary for ensuring the quality of products and which costs were on the increase. It contains a clear characterisatio n of the costs that had been reduced through the years, i.e. costs that had been unnecessary. In purchasing new equipment we verify the adequacy of the qualification system and by using the equipment we ensure the long - term decrease of the quality costs. L imitations of the research: The research was limited to only one selected department of the company. Future research may extend to other departments which would enable a clearer picture of quality costs of the company.
Sekundarne ključne besede:	quality costs;efficient quality system;appropriate management system;quality cost analysis;demands of the GMP;new equipment qualification system;decreasing quality costs;diploma thesis;
Vrsta dela (COBISS):	Diplomsko delo/naloga
Komentar na gradivo:	Fak. za organizacijske študije v Novem mestu
Komentar vira:	Nasl. na ov.: Diplomska naloga študijski program prve stopnje;
Strani:	V, 51 str., [1] str. pril.
ID:	13261328