20.500.12556/DKUM-38394 ANALIZA STROŠKOV PROIZVODNJE ANALYSIS OF PRODUCTION COSTS Problem, s katerim se, tako kot tudi večina vseh podjetij, sooča podjetje X, je kako zmanjšati stroške poslovanja na najmanjši možni nivo, da bo poslovanje čim bolj dobičkonosno. Možnost, da bi povečan dobiček dosegli z dvigom cen, zaradi trenutne svetovne gospodarske situacije ter vse večje konkurence, ni realistična. V diplomski nalogi je narejena analiza stroškov podjetja X, s poudarkom na stroških proizvodnje. V nalogi so na podlagi zbranih podatkov razvidni trendi gibanja stroškov ter odvisnosti stroškov od obsega poslovanja. Največja stroška podjetja X sta material in delo. Glede na postavljene cilje podjetja, predračunani dobiček podjetja za tekoče leto, so podani predlogi oz. ukrepi, kako ob planiranem poslovanju doseči takšen nivo stroškov, da bo predračunani dobiček tudi ustvarjen. Ob tem se je potrebno zavedati, da dosledno zmanjševanje določenih stroškov lahko kratkoročno ali dolgoročno te stroške ali z njimi povezane stroške še poveča oziroma celo ogrozi poslovanje (npr. cenejši material - slabša kvaliteta, zmanjševanje plač – izguba dobrih kadrov ipd.) Problem which company X, as also most of the other companies, is facing, is how to reduce costs of doing business to a minimum possible level, so that business will be profitable. There is no option to reach more profit with higher prices. The world economic situation, as well as competition on the market do not allow to reach higher profit with higher prices. In this diploma work we made a cost analysis of company X, with production costs being emphasized. We presented the trends of costs movements and the dependency of costs from production volume. According to the company’s business goals – profit budget for the current year, we have made suggestions, for activities that needs to be done, to cut the costs to such a level that profit budget could be reached. But we shall not forget that strict reduction of some costs can either on short or long term, lead to those costs or related costs increases. It can even jeopardize the whole business itself, such as for example, cheaper material – lower quality, lower salaries etc. proizvodnja stroški material delo analiza production costs material work analysis true true false Slovenski jezik Angleški jezik Diplomsko delo 2012-09-25 12:17:31 2013-01-31 09:12:30 2022-04-26 11:30:00 2021-04-18 03:34:55 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 7126035 URN:SI:UM:DK:QQTQWO57 VS_Arih_Metka_2012.pdf VS_Arih_Metka_2012.pdf 1 92DA75212D6B1571F77F68D74697CD58 d2323039948bf83fb81db52cc99eacaf669de19e53671d6a5901b0fe45645775 7d8f1fc6-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/3eecb887-caff-419b-b26a-ca1882f938b4 https://dk.um.si/Dokument.php?lang=slv&id=51283 Fakulteta za organizacijske vede 0 0 0