20.500.12556/DKUM-89498 Izračun nabavne cene materiala v izbranem proizvodnem podjetju Material purchase price calculation in a manufacturing entity Delo diplomskega projekta prikazuje izračun nabavne cene materiala (komponent) v izbranem proizvodnem podjetju. Namen je prikazati, kako izbrano podjetje izračunava nabavno ceno materialov (komponent), ki jih potrebuje za svoje poslovanje, to je proizvodnjo proizvodov. V delu po uvodni kratki predstavitvi vsebin v zvezi s stroški, kalkulacijami in na splošno še nabavo predstavimo izračunavanje nabavnih cen materialov (komponent), ki so potrebni za proizvodnjo avtomobilskega praga. Avtomobilski prag je namreč sestavljen iz večih komponent, med drugim tudi komponente iz aluminija in neravnega jekla. Ker gre za surovini, katerima se nabavna cena pogosto spreminja, smo tudi na kratko predstavili, kako je ta cena sestavljena, ko podjetje z dobavitelji sklepa dogovore glede nabavnih cen. V delu diplomskega projekta je postavljena hipoteza, da ima proizvodno podjetje organizirane notranje procese pri nabavi materiala (komponent) v podjetju tako, da lahko na podlagi teh procesov računovodstvo natančno izračuna nabavno ceno posameznega nabavljenega materiala (komponent). To hipotezo smo potrdili, saj ima proučevano proizvodno podjetje takšne nabavne funkcije in pravila, ki računovodstvu priskrbujejo vse potrebne podatke za izračunavanje nabavnih cen posameznega materiala (komponent) in skupaj stroškovno ceno avtomobilskega praga. V delu diplomskega projekta smo tudi predstavili, kako se podjetje sooča z dogodki, ki lahko višajo nabavno oz. stroškovno ceno našega končnega proučevanega izdelka (avtomobilski prag). V delu diplomskega projekta smo prikazali tudi, kako izbrano podjetje računalniško obdela postopek od naročila do nabave, ki se zaključi s prejetim računom. The bachelor’s degree project work focuses on the calculation of the material purchase price (component's purchase price) within the manufacturing entity. The objective of the project's work is to present how the manufacturing entity calculates the purchase price of the material (components) required for its operations, namely, for the production of products. In the project's work, following a brief presentation of the contents referring to costs, calculations, and purchasing in general, the calculation of the purchase price of the materials (components) required for the production of the car component (avtomobilski prag) is presented. The car component consists of more components, including aluminium and stainless steel. As these are materials whose purchase price often changes, it was shortly presented how the purchase price is calculated when the manufacturing entity made agreements with suppliers. The project's work has the hypothesis that the manufacturing entity has the internal processes of purchasing material (components) organized in such a manner that the accounting is able to precisely calculate, based on these processes, the purchase price of every purchased material. The hypothesis was confirmed as the manufacturing entity has purchasing functions and rules that provide the accounting department with all the necessary data for the calculation of the purchase price of every material (components) and the total cost price of the car component. The bachelor’s degree project work also presents how the manufacturing entity faces events which can increase the purchase price or cost price respectively of a car component. The bachelor’s degree project work also presents how the company deals via computer programs with the procedure from the order to the purchase, which is finalized with the received invoice. nabava nabavna cena izračun nabavne cene strošek material stroškovna cena proizvoda purchase purchase price purchase price calculation cost material costs price of a product true true false N. Gaberc Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2024-07-15 14:40:12 2024-09-25 12:05:11 2024-09-26 03:12:30 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 338.5 208875267 VS_Gaberc_Natalija_2024.pdf VS_Gaberc_Natalija_2024.pdf 1 024544E10BD53CFB581683BC0DD2488E 441278b27fde624443877884ed587a6ccac1f387c45a4f581c9c0445a1be8181 d54bf2f6-6087-11ef-bd3a-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=183082 Ekonomsko-poslovna fakulteta 0 0 0