20.500.12556/DKUM-58736 POSEBNOSTI OBVLADOVANJA STROŠKOV V GRADBENI DEJAVNOSTI NA PRIMERU PODJETJA VGP DRAVA PTUJ D. D. SPECIAL FEATURES OF COST CONTROL IN CONSTRUCTION SECTOR BASED ON THE EXAMPLE OF THE COMPANY VGP DRAVA PTUJ, D. D. Stroški poslovanja so temeljna kategorija poslovanja, na katero ima podjetje neposreden vpliv in zato je ena izmed temeljnih nalog managementa v podjetju obvladovanje stroškov. Šele, ko podjetje pozna vse stroške, ki nastajajo pri poslovnem procesu, jih lahko nadzoruje in tudi obvladuje. Pomembno je, da ločimo med pojmom zniževanje in obvladovanje stroškov. Zniževanje stroškov z uporabo cenejših surovin in materialov, z zniževanjem števila zaposlenih, dolgoročno ne prinaša želenih učinkov. Obvladovanje stroškov pa pomeni več kot samo zniževanje stroškov, gre za poslovno politiko podjetja, ki jo izvaja vodstvo z namenom, da podjetju zagotovi dolgoročni obstoj ter rast in razvoj. Obvladovanje stroškov v podjetju pomeni, da analizira nastale stroške in uporablja pristope za njihovo obvladovanje, s pomočjo katerih izboljša razmerje med prihodki in stroški. V diplomskem delu nameravamo ob pomoči strokovne literature preučiti pristope v zvezi s spremljanjem in obvladovanjem stroškov. Preučili bomo tako tradicionalne, kot tudi sodobne rešitve oz. pristope obvladovanja stroškov. Predstavili bomo tudi način spremljanja stroškov v podjetju kjer sem zaposlena. Namen diplomske naloge je predstaviti posebnosti gradbene dejavnosti, ki bistveno vplivajo na poslovanje podjetja in njegove stroške. Prav tako je naš namen preučiti tradicionalne in sodobne koncepte, s pomočjo katerih lahko posredno in neposredno vplivamo na obvladovanje stroškov in s tem omogočimo vodstvu podjetja sprejemanje ustreznejših poslovnih odločitev, ki vodijo k večji uspešnosti poslovanja. Proučili bomo različne, bolj ali manj uveljavljene pristope povezane z obvladovanjem stroškov, ki jih uporabljajo podjetja v razvitem svetu, nekoliko manj pa tudi pri nas. Na podlagi izsledkov bomo poiskali najprimernejši način obvladovanja stroškov za podjetje VGP Drava Ptuj d.d., ki sedaj temelji predvsem na tradicionalnem pristopu, to je spremljanju stroškov po stroškovnih mestih in stroškovnih nosilcih. Naš namen bo dosežen, če se bo vodstvo podjetja seznanilo s sodobnimi metodami za obvladovanje stroškov, izbralo najprimernejše in jih vključilo v obstoječi sistem obvladovanja stroškov. Hkrati pa želimo s tem delom navdušiti tudi sodelavce v podjetju za spremembe v načinu razmišljanja in ustvariti pozitiven odnos do sprememb. Menimo, da je to glavno vodilo, ki je pogoj za uspešno poslovanje podjetja v prihodnosti. Operating costs are the basic category of company's operations which can be directly influenced by the company and, therefore, cost control is one of the basic tasks of the management in the company. Only when the company is familiar with all the incurred costs in the business process, then it can monitor and control the costs. It is important to separate the two terms: cost reducing and cost control. Reducing the costs by using cheaper material and by lowering the number of employees does not bring results in the long-term. Cost control means more than reducing the costs; it is a business policy of a company carried out by the management with the purpose to ensure the company a long-term existence, growth and development. The cost control in a company means the analysis of the incurred costs and using the approaches for their control with the help of which the ration between the income and costs is improved. In the diploma paper it is intended to study with the help of literature the approaches relating to cost monitoring and cost control. Traditional as well as modern solutions or approaches to cost control are to be studied. The method of monitoring costs in the company where I work will also be presented. The purpose of the diploma paper is to present the special features of the construction sector, which essentially influence the operations of the company and its costs. It is also our intent to study traditional and modern concepts, with the help of which we can indirectly or directly influence cost control and in this way enable the management of the company to make more adequate business decisions which lead to greater success of operations. We will study different, more or less established approaches related to cost control used by companies in the developed world, but a little less in our country. Based on the findings, we will seek the most adequate method to control costs for the company VGP Drava Ptuj d.d., which is at present mostly based on the traditional method of cost control, that is monitoring costs according to cost centres and cost objects. Our purpose shall be reached if the company management acquaints itself with modern methods for cost control, chooses the most adequate and includes those in the existent system of cost control. At the same time, with this diploma paper we wish to encourage the colleagues in the company for changes in the way of thinking, and create a positive attitude towards changes. We believe that is a primary consideration which is a condition for successful operations of the company in the future. gradbena dejavnost zniževanje in obvladovanje stroškov tradicionalni pristopi sodobni koncepti spremljanje in analiza stroškov. construction sector cost reducing and cost control traditional approaches modern concepts monitoring and analysis of costs true true false [M. Draškovič] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-26 07:07:36 2016-10-06 11:49:16 2022-06-17 03:07:29 2019-07-11 10:50:06 2016 0 Pragersko 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.4 12518428 URN:SI:UM:DK:7IOVZNWP VS_Draskovic_Mateja_2016.pdf VS_Draskovic_Mateja_2016.pdf 1 19BB6B7CD97FE82688DCC9BECD9892EF 159b2de73a7cddc4c79ff0d0104d692897c709ef1401f90ddc2f7408004f945b efd571c2-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=97149 Ekonomsko-poslovna fakulteta 0 0 0