20.500.12556/DKUM-10942 PRESOJA PRIMERNOSTI PROCESNEGA SPREMLJANJA STROŠKOV ZA STORITVENO PODJETJE X APPROPRIATENESS OF ACTIVITY BASED COSTING FOR THE SERVICE COMPANY X Podjetja težijo k vedno večji učinkovitosti in uspešnosti. V razmerah, ki vladajo v poslovnem okolju, je mogoče večjo učinkovitost in uspešnost dosegati z boljšim obvladovanjem stroškov. Stroške lahko obvladujemo z uporabo tradicionalnih ali sodobnih metod obvladovanja. Najpogosteje uporabljeni metodi sta tradicionalni metodi obvladovanja stroškov po stroškovnih mestih in stroškovnih nosilcih. Tudi storitveno podjetje X uporablja tradicionalno metodo obvladovanja po stroškovnih mestih. Ker se podjetje zaveda pomena obvladovanja in je v obstoječem sistemu mogoče zaslediti pomanjkljivosti, smo se odločili, da preučimo možnost uvedbe procesnega obvladovanja stroškov. Ugotovili smo, da je za podjetje smiselno, da nadgradi sedanji način obvladovanja, saj bi bila uvedba procesnega obvladovanja stroškov povezana z velikimi stroški in porabljenim časom uvedbe. To sta slabosti zaradi katerih se podjetja največkrat ne odločajo za uvedbo metode procesnega obvladovanja stroškov, čeprav je zanjo značilno pravilnejše obvladovanje stroškov. Prednost metode je, da se stroški pripisujejo na podlagi meril, ki so odvisna od povzročiteljev stroškov. Ideja metode je namreč, da ni mogoče neposredno vplivati na stroške, možno pa je vplivati na procese, ki stroške povzročajo. Companies tend to higher efficiency and performance. In situation that rule business world, higher efficiency, and performance can be achieved with better cost management. Cost can be managed with the usage of traditional or modern methods of management. Traditional methods of cost management, based on cost position and cost bearers, are the most frequent. The service company X, which provides services, uses the traditional method of managing cost positions. The service company X is aware of the importance of management and controlling, but there are some disadvantages in the existing system, so we decided to examine the possibility of introducing activity based costing. We found out that upgrading of the management would be in place for this company. Namely, the introduction of activity based costing is connected with great cost and time that we spent with introduction. These two disadvantages are the reason why companies do not decide for introduction of the method although this is more regular. The advantage of this method is that costs are attributed on the basis of criteria, which depend on creators of costs. The idea of this method is that it is not possible to influence on costs directly, but it is possible to influence on processes which cause them. Storitveno podjetje obvladovanje stroškov procesno računovodstvo dejavnost proces procesni učinek končni učinek Service providing company cost management activity based costing activity process process effect final effekt. true true false [A. Postrašija] Slovenski jezik Angleški jezik Diplomsko delo 2009-06-16 18:02:22 2009-10-19 12:39:23 2022-04-11 23:19:05 2022-04-17 03:20:40 2009 0 Zgornji Duplek 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.4 9980188 URN:SI:UM:DK:6ZUTNULV VS_Postrasija_Adela_2009.pdf VS_Postrasija_Adela_2009.pdf 1 DC9722D0C25EE14C275DB73D6E1A35E4 0af83e65c017714a8af587e2ef55b702831a8cc57cf3249a0be90093f5a8dce6 f8f3d75c-7c02-11eb-bb7a-00155d0001ca 20.500.12556/dkum/0b43b19d-55f1-49c7-a4e1-2015db869f8c https://dk.um.si/Dokument.php?lang=slv&id=9355 Ekonomsko-poslovna fakulteta 0 0 0