20.500.12556/DKUM-65952 Activity-based management of logistic costs in a manufacturing company a case of increased visibility of logistic costs in a Slovenian paper manufacturing company Procesni način obvladovanja stroškov logistične dejavnosti v proizvodnem podjetju primer povečane vidljivosti logističnih stroškov v slovenskem podjetju za proizvodnjo papirja Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly reported as part of overhead (indirect) costs in such companies, usually remain hidden or are not explicitly visible when the traditional method of accounting is applied. The aim of this research is to create a model of activity-based accounting of logistics costs in a production company, and to test its efficiency in the disclosure of logistics costs compared with traditional cost accounting. The application of the model in a production company shows that an activity based approach discloses as much as 108% more logistics costs at the level of a group of products than the traditional cost accounting approach. Further, detailed information on logistics costs obtained in this way enables their more efficient management. Pomemben pogoj za uspešno obvladovanje materialnih tokov in z njimi povezanih logističnih dejavnosti v proizvodnih podjetjih predstavlja kar se da transparentno izkazovanje in z njihovimi povzročitelji smiselno povezano spremljanje stroškov logističnih dejavnosti. Ti so pretežno sestavina splošnih stroškov takih podjetij in pri tradicionalnem računovodenju stroškov ostajajo v veliki meri skriti oziroma ne eksplicitno vidni. Namen raziskave je oblikovanje modela procesnega spremljanja stroškov logistike v proizvodnem podjetju ter preizkus njegove učinkovitosti pri razkrivanju stroškov logistikev primerjavi s tradicionalnim računovodenjem stroškov. Aplikacija modela na primeru proizvodnega podjetja dokazuje, da ta razkrije na ravni skupine proizvodov kar 108 % več stroškov logistike kot tradicionalni model spremljanja stroškov v podjetju, z njim pridobljene razčlenjene informacije o stroških logistike pa lahko omogočajo tudi njihovo boljše obvladovanje. logistic costs activity-based costing cost allocation cost visibility cost management logistični stroški procesni način računovodenja stroškov razporejanje stroškov razvidnost stroškov obvladovanje stroškov true false true Angleški jezik Slovenski jezik Znanstveno delo 2017-05-31 11:57:30 2017-05-31 12:01:45 2022-07-10 03:05:25 2019-07-11 15:35:05 2012 0 0 str. 15-24 št. 1 Letn. 24 2012 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 0353-5320 658.788 1416196 10975004 10.7307/ptt.v24i1.265 0353-5320 URN:SI:UM:DK:HBOSZFMI PROMET_2012_Krajnc,_Logozar,_Korosec_Activity-based_Management_of_Logistic_Costs_in_a_Manufacturing_Company_A_Case_of_Increased_Visibili.pdf PROMET_2012_Krajnc,_Logozar,_Korosec_Activity-based_Management_of_Logistic_Costs_in_a_Manufacturing_Company_A_Case_of_Increased_Visibili.pdf 1 C440566F4561327AAD7529826F67ECA5 8d1820307512ca435530e9657bd7ea846353d90fc2e1482612eeaa62b5365ea6 2ea45b27-7c0e-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=111903 http://www.fpz.unizg.hr/traffic/index.php/PROMTT/article/view/265 1 https://dk.um.si/Dokument.php?lang=slv&id=111901 Ekonomsko-poslovna fakulteta 0 0 0