20.500.12556/DKUM-13764 KONTROLING V LOGISTIKI TRGOVSKEGA PODJETJA Controlling in trade logistics company Logistika je v trgovini poleg nabavnih pogojev in konkurenčne ponudbe najpomembnejši dejavnik ustvarjanja vrednosti, in sicer deloma skozi kakovost storitve, še bolj pa skozi stroškovno učinkovitost storitve, saj pomeni za trgovsko podjetje največji sklop stroškov. Izvajanje logističnih aktivnosti je del oskrbne verige in posledica poslov nabave in prodaje. Logistika je idealno področje za začetek delitve stroškov po aktivnostih in pripisovanje le teh prodajnim poslom. V logistiki nastaja tudi največ neposrednih stroškov, ki neposredno vplivajo na ekonomičnost prodajne odločitve. Pri analizi stroškov po aktivnostih uporabljamo drug vidik, kot je klasičen pristop spremljanja stroškov po stroškovnih mestih logistike in znotraj teh po vrstah stroškov. ABC (Activity Based Costing) obravnava logistiko kot proces distribucije blaga, sestavljen iz ključnih aktivnosti, ki so dejansko povzročiteljice stroškov. Kdo ima pri tem glavno vlogo? To sta manager in kontroler, z eno besedo rečeno kontroling. Procurement conditions, competitive offer and logistics are the most important factors for creation of added value in a trade enterprise. Logistics adds value through the quality of service and through cost efficiency. Cost of logistics represents the biggest group of costs in the trade enterprise. Logistic activities are part of supply chain and are result of purchase and sales activities. The field of logistics is ideal for division of costs by activities and sales transactions. Direct costs, which directly influence sales decision economics, are predominantly generated in logistics. In activity based cost analysis a new approach is used, which is different from the traditional cost center approach. ABC (Activity Based Costing) treats logistics as a process of distribution of goods, which is composed from key activities, which generate costs. And who has the crucial role in this process? Both the manager and the controller, with one word the controlling. Kontroling ABC Logistika Procesi Stroški Controlling ABC Logistics Processes Costs true true false Slovenski jezik Angleški jezik Magistrsko delo 2010-04-22 08:34:42 2010-08-27 09:07:22 2022-04-12 11:28:12 2023-12-16 03:29:15 2010 0 KRANJ 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 6696979 URN:SI:UM:DK:6ABD8NSN MAG_Simnovec_Vid_2010.pdf MAG_Simnovec_Vid_2010.pdf 1 7A798DA98D8D3BCEB11D9CE7B26681E0 1d8fd223520fa72ca1a03f13e4545f20b969902f8cdf813a27f876bd25d239fc fc9df318-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/d3027d61-c0af-44ed-962e-dd5fb4de9b15 https://dk.um.si/Dokument.php?lang=slv&id=15850 Fakulteta za organizacijske vede 0 0 0