20.500.12556/DKUM-98570 Vpliv kakovosti izračunanih logističnih stroškov na prilagodljivost lastne cene izdelka v proizvodnem podjetju Impact of the quality of calculated logistics costs on the adaptability of a product’s cost price in a manufacturing company V diplomskem delu je analiziran vpliv kakovosti izračunanih logističnih stroškov na prilagodljivost lastne cene izdelka. V teoretičnem delu je bila izvedena analiza relevantne literature, na podlagi katere so bile opredeljene kategorije cen, metode izračuna lastne cene, vrste logističnih stroškov ter metode njihovega izračuna. V empiričnem delu je bila na podlagi podatkov iz realnega poslovnega okolja izvedena analiza primera, ki je vključevala projekte izdelkov s povratno embalažo. V sodelovanju s podjetjem je bil pridobljen nov obrazec za izračun logističnih stroškov, ki je bil podrobno predstavljen in analiziran z vidika načina izračuna. Natančnost ocenjenih logističnih stroškov je bila preverjena z uporabo opisne statistike ter parnega t-testa, pri čemer je bila izvedena primerjava med metodo ključev (pavšalna metoda) in metodo obrazca (analitična metoda). Rezultati analize kažejo, da uporaba metode obrazca ter večji vložek v pripravo ocene prispevata k večji natančnosti ocenjenih logističnih stroškov, kar omogoča tudi boljši približek dejanski lastni ceni izdelka. This thesis analyzes the impact of the accuracy of calculated logistics costs on the adaptability of a product's cost price. In the theoretical part, a review of relevant literature was conducted, based on which pricing categories, cost price calculation methods, types of logistics costs, and methods for their calculation were defined. In the empirical part, a case study was carried out using data from a real business environment, including projects involving products with returnable packaging. A new logistics cost calculation form provided by the company was obtained, presented in detail, and analyzed with regard to its calculation methodology. The accuracy of estimated logistics costs was evaluated using descriptive statistics and a paired-samples t-test, comparing the allocation key method (flat-rate method) with the form method (analytical method). Estimated logistics costs were compared with actual logistics costs. The results indicate that the use of the form method, together with greater effort invested in the estimation process, contributes to more accurate logistics cost estimates and, consequently, enables a closer approximation of the actual product cost price logistični stroški lastna cena izdelka metode izračuna stroškov natančnost ocen metoda obrazca logistics costs product cost price cost calculation methods estimation accuracy form method true true false Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-06-21 21:37:49 2026-09-18 07:44:09 2026-09-19 03:06:28 0000-00-00 00:00:00 2026 0 Kranj 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 291525123 UN_Hladnik_Matic_2026.pdf UN_Hladnik_Matic_2026.pdf 1 A87D853AA077AEFE4DEEAF204AE61B1D 2ef3aa192988231d423706bddc53624a186c0eba303874bc7add62e8dae42731 fbac4444-6da9-11f1-b8d3-00155d580e34 https://dk.um.si/Dokument.php?lang=slv&id=207409 Fakulteta za organizacijske vede 0 0 0