20.500.12556/DKUM-54204 Analiza in vrednotenje zalog Analysis and valuation of stocks Zaloge najdemo v vsakem podjetju. Podjetja imajo lahko velike zaloge ali zaloge drobnega inventarja. Potrebe po zalogah so odvisne od tega, v kakšen namen se uporabljajo oziroma od tega, s čim se ukvarja podjetje. Delimo jih glede na njihove funkcije, in sicer poznamo serijske, varnostne, sezonske, razbremenilne, tranzitne in špekulativne zaloge. Poznamo tudi ekonomično količino naročila, pri kateri se ukvarjamo s tem, da raziščemo, kolikšna količina naročila nam je ekonomično najbolj ugodna za naročilo. Na večje količine naročenega blaga se lahko priznajo in uveljavljajo količinski popusti. Zaloge lahko naročamo na različne načine. Lahko uporabljamo ciklični sistem ali sistem intervalnega naročanja, sistem na točki naročila oziroma sistem naročanja stalne količine, planiranje materialnih potreb ravno ob pravem času oziroma t.i. just in time. Poznamo tudi zaloge, ki so povezane z neodvisnim in odvisnim povpraševanjem. V računovodstvu zaloge razvrščamo na več načinov. Vse zaloge v podjetju lahko analiziramo po različnih metodah. Te metode so katalog zalog, ABC analiza zalog in XYZ analiza zalog. Zaloge vrednotimo po metodah LIFO (last in first out), FIFO (first in first out), HIFO (highest in first out), metodi drsečih povprečnih cen in metodi po tehtanih povprečnih cenah. Seveda pa so z zalogami povezani stroški. Poznamo stroške vzdrževanja zalog, nabavne stroške oziroma stroške naročanja in stroške pomanjkanja zalog. Stocks can be found in each company. Companies can have large stocks, or they just have the inventory stock. The need for inventories may be different, it depends what kind of a company is. Stocks can be divided based on their functions, which are serial stock, safety stock, seasonal stock, relief supplies, transit stocks and speculative stocks. Economic order quantity it is all about how much we order, that is still economically most favorable to order. In larger quantities of ordered goods may be recognized and enforced as quantity discounts. We can order stocks in different ways. We can use a cyclic system or interval ordering system, on the point of order or ordering system fixed quantity, planning material needs and just in time. There are also stocks which are related to the independent and dependent demand. In accounting we classified stock in several ways. All stocks in the company can also be analyzed by various methods. These methods are catalogue of stock, ABC analysis and XYZ analysis of stock. We can value stock based on this methods: LIFO (last in first out), FIFO (first in first out), HIFO (highest in first out), the method of floating average prices and weighted average prices. Of course, we have also costs with stocks. We know the cost of maintaining stock, acquisition costs or the costs of procurement and the cost of stock shortages. zaloge katalog zalog ABC analiza vrednotenje stock catalogue stock ABC analysis valuation true true false [Z. Kandal] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2015-08-25 15:33:08 2015-11-02 09:00:59 2022-06-05 03:05:17 2021-05-10 03:35:57 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 658.7 12109340 URN:SI:UM:DK:LFW0GTS4 VS_Kandal_Zdenka_2015.pdf VS_Kandal_Zdenka_2015.pdf 1 5F8635B2A1E601536D8535E00A2B18FD 0705fa2709572b9143fcd89831bf1eb604d985025140febb1a9441c404848737 bb84ef6e-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=80398 Ekonomsko-poslovna fakulteta 0 0 0