20.500.12556/DKUM-58352 VPLIV SPREMEMBE METODE VREDNOTENJA ZALOG UČINKOV NA POSLOVNI IZID GRADBENEGA PODJETJA V ČASU RECESIJE The Effect of Products Inventory Method Change on Business Profitability of the Construction Company in the Recession Diplomska naloga z naslovom »Vpliv spremembe metode vrednotenja zalog učinkov na poslovni izid gradbenega podjetja v času recesije« obravnava vse tri dovoljene metode vrednotenja zalog nedokončane proizvodnje in proizvodov. Po opisanih metodah vrednotenja zalog v začetnem delu smo obravnavali stroške iz več zornih kotov, kajti prav poznavanje stroškov nam omogoča pravilno razporejanje le-teh in pravilno vrednotenje zalog po želeni metodi. V praktičnem delu diplomske naloge smo obravnavali metodo vrednotenja zalog po zoženi lastni ceni, metodo vrednotenja zalog po proizvajalnih stroških in metodo vrednotenja zalog po spremenljivih proizvajalnih stroških skozi poslovanje gradbenega podjetja, ki posluje v času recesije. S praktičnimi primeri smo ugotavljali, ali bi bilo za gradbeno podjetje bolje spremeniti metodo vrednotenja zalog ali ima primerno metodo. Z diplomsko nalogo smo pridobili boljši vpogled v sam sistem vrednotenja zalog nedokončane proizvodnje in proizvodov ter spoznali vplive izbranih metod na poslovni uspeh posameznega leta. The thesis »The effect of products inventory method change on business profitability of the construction company in the recession« considers all three permitted methods of evaluating the inventories of unfinished production and products. After describing the methods of evaluation of inventories at the beginning, we considered costs from different angles because knowing the costs enables us to allocate them correctly and evaluate properly the inventory according to the desired method. In the practical part of the thesis we discussed the method of valuation of inventories after the contracted full costs, the method of valuation of invetories at production costs and inventory valuation method at variable production costs trough operating construction company, which operates in times of recession. With practical examples we established whether it would have been better to change the construction company's valuation method or the current method was appropriate. Troughout the thesis we have gained a better insight into the system of valuation of inventories of unfinished production and products, and learned about the impacts of selected methods to bussines success each year. metoda vrednotenja zalog po zoženi lastni ceni metoda vrednotenja zalog po proizvajalnih stroških metoda vrednotenja zalog po spremenljivih proizvajalnih stroških stroški. method of valuation of inventories after the contracted full costs method of valuation of inventories at production costs inventory valuation method at variable production costs costs. true true false [V. Traven] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-15 12:06:14 2016-08-10 09:45:07 2022-06-16 03:08:06 2019-07-11 10:36:48 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 12430364 URN:SI:UM:DK:F54IIWKP VS_Traven_Vera_2016.pdf VS_Traven_Vera_2016.pdf 1 C81D464323542B61B019853E15773DEF 9807b1481bd183816b491a18c6b95cb493b69351ddb0e93265cdeafa37360707 b031f420-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=94340 Ekonomsko-poslovna fakulteta 0 0 0