IZBIRA PRIMERNEGA MODELA KALKULIRANJA STROŠKOVNE CENE KOTLA V PODJETJU X

Pavlič, Katarina

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Title:	IZBIRA PRIMERNEGA MODELA KALKULIRANJA STROŠKOVNE CENE KOTLA V PODJETJU X
Authors:	ID Pavlič, Katarina (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	VS_Pavlic_Katarina_2015.pdf (895,83 KB) MD5: 7202D736BAE914D1E48B083477D066D1
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Vsako podjetje se s svojim poslovanjem srečuje s stroški. Kako jih bo spremljalo in obvladovalo je odvisno od dejavnosti podjetja in vrste proizvodnje. Na voljo ima različne metode za razporejanje stroškov. Zato mora dobro poznati strukturo svojih stroškov in jih pravilno razporediti. S pravilno metodo pa lahko podjetje znižuje stroške in tako doseže maksimalen dobiček. V diplomski nalogi smo v prvem delu opredelili vrste stroškov, kalkulacije in novejše metode za razporejanje stroškov. Tradicionalne metode so še vedno najbolj pogoste. Te razvrščajo stroške po stroškovnim mestih oziroma nosilcih. Vse bolj pa prihajata v uporabo metoda na podlagi sestavin dejavnosti, ki posredne stroške razporedi z natančno podlago na stroškovna mesta, ki so povezana z različnimi sestavinami dejavnosti, in metoda ciljnih stroškov, ki obvladuje stroške že v fazi ideje novega izdelka in spremlja koristi skozi celoten življenjski cikel proizvoda. V praktičnem delu smo za podjetje X z izbrano metodo ciljnih stroškov izračunali kalkulacijo izdelka kotla. Da bi dosegli ciljne stroške, pa smo morali poiskati možnosti za znižanje le-teh.
Keywords:	stroški, stroškovno mesto, stroškovni nosilec, kalkulacija, lastna cena, tradicionalne metode kalkuliranja, ABC metoda, ciljni stroški
Place of publishing:	Celje
Publisher:	[K. Pavlič]
Year of publishing:	2015
PID:	20.500.12556/DKUM-54529
UDC:	657.4
COBISS.SI-ID:	12227868
NUK URN:	URN:SI:UM:DK:3RT7HQFM
Publication date in DKUM:	17.03.2016
Views:	1934
Downloads:	202
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	MODEL OF COST PRICE FOR FURNACE IN COMPANY X
Abstract:	Every company is faced with costs. Following and auditing them depends on each company individually by the process used through a whole production from administrative, production and logistic way of handling them. Many methods are nowadays on response to be scheduled. By using the right one, minimization of costs and maximum targeted profit will be achieved. The type of costs, a calculation and newer methods of allocated costs are defined in a first part of a given thesis. The traditional approach is still the most common. By using this one, the costs according to their cost sources are allocated. The method of activity based costs is increasingly in use, where the indirect costs are allocated by an exact basis on the proper cost place from the very beginning, independent of the number of exact basis in usage, which makes managing of a whole product life cycle easier and more transparent. In the practical thesis part, a calculation of steam furnace is presented, by taking a company X in the consideration of its target costs. In the way to achieve the target costs, several possibilities to minimize them must be found.
Keywords:	costs, cost centres, cost objectives, calculation, cost price, traditional methods of calculating the costs, activity based costing, target costs

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