20.500.12556/DKUM-22930 PRESOJA PRIMERNOSTI OBLIKOVANJA STROŠKOVNE CENE BOVDEN POTEGA ASSESMENT OF THE APPROPRIATENESS OF CREATING VALUE FOR THE PRICE BOVDEN CABEL POVZETEK Spremljanje stroškov je za vsako podjetje bistvenega pomena. Vsako podjetje poskuša na svoj način priti do novih rešitev za zniževanje stroškov ter s tem doseči maksimalen dobiček. V strmenju po čim nižjih stroških so v avtomobilski industriji razvili metodo Target Costing oz. metodo ciljnih stroškov. Metoda se je razvila na Japonskem, v avtomobilskem koncernu Toyota. Ta metoda je uporabna tudi v drugih panogah. Zraven metode ciljnih stroškov poznamo še več novejših metod, npr. Kaizen stroški, ABC metoda, Analiza vrednosti, ki so uporabne kot samostojne metode ali pa kot sestavni del procesa zniževanja stroškov ob drugi glavni metodi, npr. metodi ciljnih stroškov. Poznamo pa še tradicionalne metode, torej spremljanje stroškov po stroškovnih mestih oz. po stroškovnih nosilcih, ki pa zaradi poznega vključevanja spremljanja stroškov ne dajejo zadostnih informacij. Glede na hiter razvoj v svetu, vedno večjo avtomatizacijo, kratko življenjsko dobo izdelkov in globalizacijo, je konkurenca na vseh področjih vedno močnejša, tako so podjetja prisiljena zmanjšati stroške, da lahko s svojimi izdelki konkurirajo na trgu. Osnovni cilj metod spremljanja ciljnih stroškov je spremljanje stroškov izdelka od razvoja do proizvodnje. Ta metoda spremljanja stroškov zahteva veliko časa, napora zaposlenih in tudi denarja. Praktičen primer smo predstavili na bovden potegu izdelka podjetja TBP d. d. Predstavili smo kalkulacijo stroškov določenega izdelka. Da bi dosegli ciljne stroške, pa smo poiskali alternative za znižanje le-teh. Summary Monitoring of costs has become an essential part in the functioning of companies. Companies in general adopted the policy of finding new solutions and through that to lower their production costs and obtain maximum profit. In the automotive industry a special method was developed for reducing costs the so called »target costing method«. This method was originally developed in Japan for the purposes of the Toyota company but it can be applied to other industries as well. Besides the target costing method there are also other methods in use for example: the kaizen costing method, the ABC method and value analysis. Value analysis can be used as a stand – alone method or as an addition to the main method in the process of reducing the costs. A good example of such additional use is the target costing method. Also traditional methods can be used, this methods focus on the monitoring of costs by cost objects. All in all this methods do not provide sufficient information due to the late inclusion of cost monitoring in the overall process. Given the rapid development in the world, the increasingly degree in automatization, the short life cycle of products and globalization the competition in all areas is growing stronger. Companies are forced to reduce costs so that they are able to compete with their products on the market.The primary objective of the target costing method is monitoring the costs of the product from development to production. This method is very time demanding it also demands a lot of efforts from the employees and is costly. As a practical example we presented the production of a bowden pull, a product of TBP d.d. company. We presented the calculation of the costs for this particular product produced by the company. In order to achieve the target costs we looked for the alternatives on how to reduce them. Ključne besede: bovden potegi avtomobilska industrija tradicionalne metode kalkuliranja stroškov ciljni stroški kaizen stroški. bowden pull automotive industry traditional methods of calculating the costs target cost kaizen costing true true false [S. Čuček] Slovenski jezik Angleški jezik Diplomsko delo 2012-05-09 21:01:03 2013-03-22 11:40:29 2022-04-14 12:13:09 2023-12-29 03:26:58 2012 0 Biš 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.4 11359004 URN:SI:UM:DK:35LQVS7T VS_Cucek_Simona_2012.pdf VS_Cucek_Simona_2012.pdf 1 BF2847BBD63DF186B4CAE519EA43DF00 fc44d41482ee2692c0f7b6927aa142b0e3777d020365854cdebc0865ec6cbde7 9a939288-7c06-11eb-bb7a-00155d0001ca 20.500.12556/dkum/df24721f-2de1-4b3f-89de-758d735a7d60 https://dk.um.si/Dokument.php?lang=slv&id=29852 Ekonomsko-poslovna fakulteta 0 0 0