diplomsko delo
Povzetek
V diplomskem delu sem predstavila posebnosti stroškovnega računovodstva v storitvenih podjetjih. Specifike storitev vplivajo na organiziranost stroškovnega računovodstva in na metode, s katerimi se pridobivajo informacije, pomembne za strateške odločitve v podjetju. Osredotočila sem se predvsem na spremljanje stroškov za namen izračuna stroškovne cene storitve in na uporabo te informacije pri oblikovanju prodajne cene poslovnega učinka, v mojem primeru storitve. Izbira pravih metod in prilagajanje le-teh specifikam storitvene dejavnosti sta ključna za izračun realnih podatkov, ki preprečijo morebitne napačne poslovne odločitve.
Na podlagi vseh teoretičnih spoznanj sem v diplomskem delu skušala predstaviti izračun stroškovne cene storitve. Obravnavano podjetje na trgu ponuja več heterogenih izdelkov in storitev, odločila sem se za izračun stroškovne cene žičničarskih prevozov, saj podjetje kalkulacij te še ni opravilo. Menim, da je stroškovna cena poslovnih učinkov za podjetje pomemben podatek, saj se bodo kljub drugačnim strategijam oblikovanja prodajnih cen po stroškovni ceni lahko orientirali in ocenili uspešnost stroškovnega mesta in primernost prodajnih cen žičničarskih prevozov. Prav tako bodo lahko ocenili primernost prodajne cene ostalih turističnih produktov, katerih del so med drugim tudi žičničarski prevozi.
Ključne besede
stroškovno računovodstvo;stroški;prodajca cena;kalkulacije;storitve;žičničarstvo;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2016 |
Tipologija: |
2.11 - Diplomsko delo |
Organizacija: |
UM EPF - Ekonomsko-poslovna fakulteta |
Založnik: |
[K. Trunkl] |
UDK: |
657.47:625.5(043.2) |
COBISS: |
12460572
|
Št. ogledov: |
802 |
Št. prenosov: |
74 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni naslov: |
Assessment of ropeway transport pricing |
Sekundarni povzetek: |
The aim of the thesis is to present the characteristics of cost accounting in service companies. The specific nature of their services has an influence on the organisation of cost accounting as well as on the methods for generating information, which is essential for strategic decisions of the company. The focus was mainly on the cost monitoring for the service sales price calculation purposes and on the use of that particular information to determine the selling price of the service. Choosing the right methods and adapting them to the characteristics of the service activity is crucial for the calculation of real data which would prevent wrong business decisions from happening.
After acquiring theoretical knowledge, we tried to present the calculation of service cost price. The analysed company offers several heterogeneous products and services on the market. Since the company has never calculated the cable car transportation cost price before, we decided to perform it. It is our opinion that the service cost price is a very important piece of information which enables the company to assess the performance of the cost centre as well as the sales prices, although their sales price strategy is different. In addition, the company can evaluate the adequacy of the sales price of other tourism products, the cable car transportation, among others. |
Sekundarne ključne besede: |
costs;cost price;pricing;calcuation method;services; |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Diplomsko delo |
Komentar na gradivo: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Strani: |
III, 51 str. |
ID: |
9137564 |