20.500.12556/DKUM-40895 ANALIZA IZDELAVE PREDKALKULACIJE NOVEGA IZDELKA NEW PRODUCT BUDGET DEVELOPMENT ANALYSIS Magistrsko delo obravnava analizo izdelave predkalkulacije novega izdelka na konkretnem primeru v podjetju Kolektor Group d. o. o., program Elektronika in pogoni. Izdelava predkalkulacij nam omogoča določanje lastne cene izdelka, ki je predpogoj za pripravo ponudbe oz. oblikovanje prodajne cene izdelka. Živimo v času, v katerem je cena izdelka ali storitve pomemben faktor pri sprejemu odločitve o nakupu. Zato je še toliko bolj pomembno, da ima podjetje dobro razvit proces določanja lastne cene. Delo poleg teoretičnih osnov zajema tudi konkretni primer izdelave predkalkulacije, opis in predloge za izboljšanje ter prenovo procesa. Skozi analizo procesa je izpostavljena vloga kontrolinga, ki managementu pomaga pri sprejemanju odločitev in vodenju podjetja. Koncern Kolektor vedno bolj širi paleto svojih proizvodov. Eno izmed področji, na katerem se uveljavlja v zadnjem času, je tudi Elektronika in pogoni. Spoznavamo, da obstoječi način izdelave predkalkulacij ni optimalen. Zaradi pomembnosti postopka določanja lastne cene izdelka želimo ta proces izboljšati in ga čim bolj približati uveljavljenemu načinu dela v koncernu. The master's thesis presents an analysis of a new product precalculation on a concrete case in company Kolektor Group Ltd., in the department of Electronics and drives. Precalculations enable determining the product price which presents a precondition for preparing an offer or setting the product selling price. We live in an era when the price of a product or service is an important element in our decision for purchase. Therefore, it is even more important that a company possesses a well-developed price determination process. The thesis consists of theoretical bases as well as it gives a concrete example of a precalculation, its description and suggestions for improvement and renewal of the process. Through the process analysis, a role of controllership is exposed as it helps the management in decision making and leadership. Concern Kolektor is expanding its range of products. One of the fields getting more focus lately is Electronics and drives. We have found out that the present method of precalculation is not optimal. Due to the importance of determination of our own product price we wish to improve the process and bring it closer to the already established working process in the group. Predkalkulacija cena proces kontroling Precalculation price process controllership true true false Slovenski jezik Angleški jezik Magistrsko delo 2013-06-27 13:38:17 2013-09-24 13:03:29 2022-05-03 03:06:44 2021-04-23 03:36:41 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 7137043 URN:SI:UM:DK:1NLEOITZ MAG_Sinkovec_Dejan_2013.pdf MAG_Sinkovec_Dejan_2013.pdf 1 3F0795F78BDB6415D0FFC94F5CDB8688 d09d603e6ce818ef57c33948ed724416cfdb5e56833b2f3b70c3e79fec097baa 0dfdd1f9-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=56199 Fakulteta za organizacijske vede 0 0 0