VPLIV SPREMEMBE METODE VREDNOTENJA ZALOG UČINKOV NA POSLOVNI IZID GRADBENEGA PODJETJA V ČASU RECESIJE

Traven, Vera

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Title:	VPLIV SPREMEMBE METODE VREDNOTENJA ZALOG UČINKOV NA POSLOVNI IZID GRADBENEGA PODJETJA V ČASU RECESIJE
Authors:	ID Traven, Vera (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	VS_Traven_Vera_2016.pdf (424,96 KB) MD5: C81D464323542B61B019853E15773DEF
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomska naloga z naslovom »Vpliv spremembe metode vrednotenja zalog učinkov na poslovni izid gradbenega podjetja v času recesije« obravnava vse tri dovoljene metode vrednotenja zalog nedokončane proizvodnje in proizvodov. Po opisanih metodah vrednotenja zalog v začetnem delu smo obravnavali stroške iz več zornih kotov, kajti prav poznavanje stroškov nam omogoča pravilno razporejanje le-teh in pravilno vrednotenje zalog po želeni metodi. V praktičnem delu diplomske naloge smo obravnavali metodo vrednotenja zalog po zoženi lastni ceni, metodo vrednotenja zalog po proizvajalnih stroških in metodo vrednotenja zalog po spremenljivih proizvajalnih stroških skozi poslovanje gradbenega podjetja, ki posluje v času recesije. S praktičnimi primeri smo ugotavljali, ali bi bilo za gradbeno podjetje bolje spremeniti metodo vrednotenja zalog ali ima primerno metodo. Z diplomsko nalogo smo pridobili boljši vpogled v sam sistem vrednotenja zalog nedokončane proizvodnje in proizvodov ter spoznali vplive izbranih metod na poslovni uspeh posameznega leta.
Keywords:	metoda vrednotenja zalog po zoženi lastni ceni, metoda vrednotenja zalog po proizvajalnih stroških, metoda vrednotenja zalog po spremenljivih proizvajalnih stroških, stroški.
Place of publishing:	Maribor
Publisher:	[V. Traven]
Year of publishing:	2016
PID:	20.500.12556/DKUM-58352
UDC:	657
COBISS.SI-ID:	12430364
NUK URN:	URN:SI:UM:DK:F54IIWKP
Publication date in DKUM:	10.08.2016
Views:	2466
Downloads:	237
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	The Effect of Products Inventory Method Change on Business Profitability of the Construction Company in the Recession
Abstract:	The thesis »The effect of products inventory method change on business profitability of the construction company in the recession« considers all three permitted methods of evaluating the inventories of unfinished production and products. After describing the methods of evaluation of inventories at the beginning, we considered costs from different angles because knowing the costs enables us to allocate them correctly and evaluate properly the inventory according to the desired method. In the practical part of the thesis we discussed the method of valuation of inventories after the contracted full costs, the method of valuation of invetories at production costs and inventory valuation method at variable production costs trough operating construction company, which operates in times of recession. With practical examples we established whether it would have been better to change the construction company's valuation method or the current method was appropriate. Troughout the thesis we have gained a better insight into the system of valuation of inventories of unfinished production and products, and learned about the impacts of selected methods to bussines success each year.
Keywords:	method of valuation of inventories after the contracted full costs, method of valuation of inventories at production costs, inventory valuation method at variable production costs, costs.

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