20.500.12556/DKUM-61707 Pomen stroškov v MSP The importance of costs in SME Živimo v dobi podjetništva in vedno večje konkurence na trgu. Namen diplomskega dela je predstaviti pomen stroškov v malih in srednje velikih podjetjih (MSP), ne glede na to ali se ukvarjajo s proizvodnjo ali s storitveno dejavnostjo. Diplomska naloga v teoretičnem delu predstavlja vrste in obračun stroškov ter razčlenitev in postopek izračuna stroškovnih mest. Narejena je analiza primerjave ciljev med polnim izračunom stroškov in direct costing (D.C.) metodo. V praktičnem delu naloge je izveden sistem izračuna stroškov in podan primer analize stroškov pri funkciji prezračevanja s poudarkom na izračunu stroška obratovanja. We live in era of business and growing competition on business market. The purpose of my work is to present the meaning of costs in small and medium sized enterprises (SME), regardless if they are manufacturing or service company. In theoretical part of thesis I introduce types of costs and billing of those, breakdown and method of calculating cost type. Analysis is made on comparison of targets of full cost calculation and direct costing method of calculation. In practical part of thesis I've shown method of calculating costs and made example of analysing costs for ventilation (air conditioning), with focus on costs of operating time. stroški stroškovno mesto kalkulacija analiza stroškov direct costing costs cost type calculation analysis of costs direct costing true true false [J. Hentak Majcen] Slovenski jezik Angleški jezik Diplomsko delo 2016-08-16 01:06:58 2016-10-11 13:00:53 2022-06-27 03:06:29 2019-07-11 12:30:22 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.48(043.2) 20132630 URN:SI:UM:DK:OR3QUCUU VS_Hentak-Majcen_Jolanda_2016.pdf VS_Hentak-Majcen_Jolanda_2016.pdf 1 170C482BCD5422B5397E59853AFCC910 dedadf4e08eab74e678ea20d14c420e4d8474cb7374ac81bf84843649b59cbc4 c6afd691-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=107503 Fakulteta za strojništvo 0 0 0