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Title:ZGRADBA KALKULACIJE IN VPLIV KALKULATIVNIH ELEMENTOV NA GIBANJE RAZLIKE V CENI
Authors:ID Tomc, Cvetka (Author)
ID Novak, Aleš (Mentor) More about this mentor... New window
Files:.pdf MAG_Tomc_Cvetka_2009.pdf (1,25 MB)
MD5: 13CD6CE9EBE077B6B0ADF6AAAEF9075A
PID: 20.500.12556/dkum/21404ad3-ad15-4764-ba19-c984158177df
 
Language:Slovenian
Work type:Master's thesis
Organization:FOV - Faculty of Organizational Sciences in Kranj
Abstract:Za zanesljivo upravljanje in vodenje podjetja potrebuje management stalne informacije o stanju na tržiščih, razvoju konkurence, stroških, cenah, prihodkih, produktivnosti in rentabilnosti ter o razvoju dobička v podjetju. Stalne informacije zajemajo tudi kontrolo, ki omogoča sprejemanje dodatnih odločitev, če stvari ne potekajo skladno s cilji politike podjetja. Pomembno področje podjetij predstavlja poznavanje in uporaba teorije kalkulacij in cen, čemur je namenjena magistrska naloga. Z uveljavljanjem novih tehnologij, z nenehnimi izboljšavami in s spreminjanjem okolja, so nastale tudi spremembe med stroški in njihovimi povzročitelji. Na osnovi teoretičnih spoznanj in praktičnih izkušenj so v magistrskem delu predstavljene ustrezne metode kalkuliranja cen v podjetju. Izdelana je raziskava o tem, kateri dejavniki vplivajo na gibanje razlike v ceni na asortimentu barvne metalurgije. Hkrati so podani predlogi o možnih učinkovitih spremembah in izboljšavah, ki bi pozitivno pripomogle h kvaliteti urejanja in spremljanja cenovne politike v podjetju.
Keywords:Kalkulacija, kalkulativni elementi, metode kalkuliranja, stroški, cene.
Place of publishing:Maribor
Year of publishing:2009
PID:20.500.12556/DKUM-11943 New window
COBISS.SI-ID:6568467 New window
NUK URN:URN:SI:UM:DK:HO78OZ4T
Publication date in DKUM:15.12.2009
Views:4128
Downloads:619
Metadata:XML DC-XML DC-RDF
Categories:FOV
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Secondary language

Language:English
Title:STRUCTURE OF PRICE CALCULATION AND INFLUENCE OF PRICE CALCULATION ELEMENTS ON MARGIN BETWEEN SALES AND PURCHASE PRICE
Abstract:In order to manage and lead a company successfully, management constantly needs information on markets, competition, costs, prices, incomes, productivity, viability and profit. Management needs permanent comparison between realized and planned values, which enables additional business decision making. An important business field is relevant knowledge and application of calculation and price policy theory, and it is the aim of this master work. Implementation of new technologies, permanent improvements and change of environment result in changes of cost structure. Based on theoretical knowledge and practical experience the relevant price calculation methods are shown. The work presents a research on factors, which have influence on price margins on color metallurgy products. In addition, the work provides proposals for changes and improvements, which would lead to higher quality of price calculation policy in a trade company.
Keywords:Calculation, calculation elements, calculation methods, costs, prices.


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