20.500.12556/DKUM-19282 RAČUNOVODSKE INFORMACIJE ZA UPRAVLJANJE S PRIHODKI ACCOUNTING INFORMATION FOR REVENUE MANAGEMENT V diplomskem delu je obravnavana problematika upravljanja s prihodki ter podpore računovodske funkcije v organizaciji oz. oblikovanja računovodskih informacij za poslovno odločanje v okviru upravljanja s prihodki. Podane so opredelitve upravljanja s prihodki različnih avtorjev, pojasnjeno je, kakšni so položaj, prihodnost in smeri razvoja upravljanja s prihodki v sodobnih organizacijah. Opisani so pogoji, ki so potrebni v dejavnosti oz. določeni organizaciji za uspešno uvedbo in izvajanje upravljanja s prihodki. Skozi celotno diplomsko delo je navedenih veliko primerov upravljanja s prihodki iz letalske in hotelske dejavnosti. Poleg teh dejavnosti je podrobneje opisano še upravljanje s prihodki v restavracijah in dejavnostih igrišč za golf. V končni fazi smo poskušali najti povezavo med računovodsko funkcijo v organizaciji in upravljanjem s prihodki. Zanimalo me je, katere računovodske informacije bi bile zanimive tistim poslovodnikom in odločevalcem v organizaciji, ki se ukvarjajo z upravljanjem s prihodki. The study is dealing with the issues of revenue management, how it is supported by accounting function in the organization and design of accounting information for business decisions within the revenue management. We gave the definitions of revenue management by various authors, we explained the position and the future trends of the revenue management in modern organizations. We described the conditions, that are necessary in certain industries or specific organizations for the successful introduction and implementation of revenue management. Throughout the study many examples of revenue management from the airline and hotel industry are presented. In addition to these examples we described in more detail revenue management in restaurant and golf course industry. In the final chapter of the study, we tried to find a link between the accounting function within organization and revenue management. We wanted to know if accounting information can be of interest to those managers and decision makers within the organization which are involved in implementing of revenue management. Računovodske informacije upravljanje s prihodki maksimizacija prihodkov omejene kapacitete cenovna segmentacija oportunitetni stroški. Accounting information revenue management revenue maximization limited capacities price segmentation opportunity costs. true true false [I. Piršić] Slovenski jezik Angleški jezik Diplomsko delo 2011-07-02 18:40:03 2011-09-09 11:02:01 2022-04-13 15:14:56 2023-12-25 03:16:05 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 10765596 URN:SI:UM:DK:DMURRVIT UNI_Pirsic_Igor_2011.pdf UNI_Pirsic_Igor_2011.pdf 1 F019FB485D4097B6F3DA9D7F47218CA8 2c7bbd6661177c92de833dd49119c40ca392e3f37d45fdc89bf7abbc2987ec34 56b8413a-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/52caee39-f70b-419d-8fd2-16c96f6276ec https://dk.um.si/Dokument.php?lang=slv&id=23253 Ekonomsko-poslovna fakulteta 0 0 0