20.500.12556/DKUM-37332 ŠTUDIJA IZDELAVE KALKULACIJE V DOMEL D.O.O. PRICE CALCULATION STUDY IN DOMEL D.O.O. Nadzor in analiza proučevanja stroškov, še bolj pa njihova operativna uporaba pri poslovnih odločitvah zahtevajo, da podjetje v vse bolj konkurenčnem okolju oblikuje zanesljiv in panogi primeren sistem oblikovanja cen. Ta sistem oblikovanja cen imenujemo tudi kalkulacije. Rezultat kalkulacije je lastna cena izdelka, ki je obvezen predpogoj za oblikovanje prodajne cene pri vsakem komercialistu ne glede na program oz. izdelek, ki ga ta prodaja. Kalkulacije se od programa do programa nekoliko razlikujejo. Razlikujejo se celo od kupca do kupca. Podjetje Domel d.o.o., se že vrsto let ukvarja z izdelavo sesalnih enot, v zadnjem času pa prodira tudi na trge avtomobilske industrije. Specifika tega trga sili zaposlene v podjetju Domel d.o.o., v osvajanje novih znanj in izpopolnjevanje v preciznosti na vseh delih organizacije, zaradi teženj po nižjih stroških pa je še posebej na udaru oddelek kontrolinga. Mnenja ljudi o pomembnosti kalkulacije so znotraj podjetja lahko zelo različna. Dejstvo pa je, da se že manjše napake v začetni fazi projekta kasneje lahko potencirajo in izkažejo za pomembne ali celo usodne za preživetje podjetja. Nastajanje teh napak je treba preprečiti ali pa jih pravočasno odkriti in popraviti. Za optimiziranje kalkulacij je potrebna sistemska rešitev in ne zgolj gašenje požarov po posameznih projektih. Control and analysis of cost effects for important business decision-making, demands from a company to establish a reliable system of pricing, suitable for the industry that company is dealing with. This system could be also called costing and pricing, i.e. calculations. The output of the calculation is a cost per unit of a product, which is the base for formulating the selling prices for every salesman, irrespective of the branch program or the product that he is selling. Calculations vary from program to program. Furthermore, they vary from customer to customer. Company Domel d.o.o., has been manufacturing vacuum cleaner motors for many years, but in the last few years, company is also looking for its opportunities on the automotive market. This is a specific market, which forces the employees of Domel d.o.o., to gain new knowledge and to be more precise with every taken step. The constant cost decreasing demands within the automotive industry increased the importance of controlling department. There are different opinions about the importance of the calculations within the company. However, the fact is that a slight mistake in early stages of project can become a major or even the fatal mistake in the later phase of the project. There is a strong incentive to avoid these mistakes or discover them so early that they can still be corrected. Since it is not very rational to solve problems only on individual projects, in our opinion what is needed is to find the right systematic solution at the company level. - kalkulacija - kontroling - cene - avtomobilska industrija. - calculation - controlling - prices - automotive industry. true true false Slovenski jezik Angleški jezik Magistrsko delo 2012-08-27 15:01:17 2012-10-01 12:47:17 2022-04-23 23:02:24 2021-04-18 03:17:54 2012 0 Kranj 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 7062035 URN:SI:UM:DK:0YVXOCXP MAG_Kavcic_Jaka_2012.pdf MAG_Kavcic_Jaka_2012.pdf 1 139BD3C99FEB1A11CF82D23E12079A22 7a2c11d282117839a5490bb2eb15bc7465059bfe02e9d55db00704e6ea9dcedb 370377de-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/e842699e-45ae-440b-b064-efff48b46dca https://dk.um.si/Dokument.php?lang=slv&id=49480 Fakulteta za organizacijske vede 0 0 0