Oblikovanje stroškovnih cen v podjetju Talum Izparilniki d.o.o.

Vogrinec, Sabina

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Title:	Oblikovanje stroškovnih cen v podjetju Talum Izparilniki d.o.o.
Authors:	ID Vogrinec, Sabina (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Vogrinec_Sabina_2016.pdf (946,00 KB) MD5: 58F5B094029AC118B235E9E769677FF0
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Na začetku diplomskega projekta smo najprej opredelili osnovne pojme, kot so stroškovna mesta, stroškovni nosilci in stroškovna cena. Predstavili smo, kakšne metode kalkuliranja stroškov po stroškovnih mestih in stroškovnih nosilcih vse poznamo, znotraj tega smo opredelili, kaj sploh je kalkulacija, kakšna so načela, kakšne vrste kalkulacij imamo in katere metode vse poznamo. Nato pa sledi praktičen primer ugotavljanja stroškovnih cen v podjetju Talum Izparilniki d.o.o. Najprej smo na kratko predstavili podjetje, s čim se ukvarjajo in kaj vse ponujajo, nato pa smo prikazali, kakšno metodo kalkuliranja uporabljajo za izračun stroškovnih cen, in sicer kalkulacijo stroškov s preprostim dodatkom posrednih stroškov. Kasneje smo predlagali tudi morebitne predloge za izboljšanje in tako prikazali še na istih podatkih kalkulacijo stroškov z razčljenjenim dodatkom posrednih stroškov po vrstah posrednih stroškov, saj pri tej kalkulaciji uporabljamo več različnih koeficientov dodatkov in so tako podatki morebiti bolj točni, je pa res, da je malo več dela, ampak menimo, da se to kasneje vse povrne. To je bil tudi cilj diplomskega projekta, da se seznanimo z osnovnimi pojmi in analiziramo stanje v podjetju Talum Izparilniki d.o.o. ter morebiti predlagamo kakšne spremembe. Poskušali bomo dokazati, da je delitev stroškov po stroškovnih mestih in stroškovnih nosilcih zelo pomembna za podjetje, saj pri poslovanju vedno nastajajo stroški in je zanje nekdo odgovoren. Tako je ena izmed nalog računovodstva razdeljevanje posameznih vrst stroškov na posamezne stroškovne nosilce in stroškovna mesta. Podjetja skozi izračun stroškovne cene ugotovijo, kakšne stroške imajo s posameznim izdelkom ali storitvijo in ali se jim to sploh splača. Podjetju je pomembno, da bo s svojim poslovanjem ustvarjalo dobiček. Na koncu smo prišli do sklepa, da podjetje ustvarja dobiček in posluje dobro, še boljše pa bi poslovali, če bi uporabljali kalkulacijo stroškov z razčljenjenim dodatkom posrednih stroškov po vrstah posrednih stroškov, saj bi tako še bolj natančno izračunali stroškovne cene za posamezne izdelke, kajti pri izračunih smo ugotovili, da je pri tej predlagani metodi pri nekaterih izdelkih stroškovna cena višja, kot je bila prej, in tako mora podjetje povišati prodajno ceno, če želi poslovati z dobičkom.
Keywords:	stroški, stroškovna cena, stroškovni nosilci, stroškovna mesta, kalkulacije
Place of publishing:	Maribor
Publisher:	[S. Vogrinec]
Year of publishing:	2016
PID:	20.500.12556/DKUM-60271
UDC:	338.5
COBISS.SI-ID:	12401692
NUK URN:	URN:SI:UM:DK:EWRVRIXE
Publication date in DKUM:	18.07.2016
Views:	1849
Downloads:	189
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Product costing in the company Talum Izparilniki d.o.o.
Abstract:	At the beginning of a graduate project we have determined the basic concepts, such as cost allocation, cost transfer, cost price, we have presented the known calculation methods according to the cost allocation and cost transfer and within this, we have identified what is calculation, what are the principles, what kind of calculations we have and which methods all we know. Continuing it follows a practical example of determination the cost prices in the company Talum Izparilniki d.o.o. First, we briefly presented the company, what they are producing and offering to the market, and then we have presented which calculation method they are using for calculation of the cost prices, namely calculation of the costs with simple addition of indirect costs. Later, we also propose possible suggestions to make an improvement and so we used the same data, but with another calculation – calculation of the costs with itemised addition of indirect costs after the types of indirect costs. In this type of calculation we use a number of different coefficients of additions and thus data are eventually more accurate, but it is true, that it demands more work, but our opinion is, that it can be reimbursed later. This was also a goal of our graduate project to become familiar with the basic concepts and to analyse the status of the Company Talum Izparilniki d.o.o. and possibly suggest which changes should be made. We will try to prove that the sharing of costs to cost allocations and cost transfers is very important for the company as indeed in the business there are costs always generated and is therefore always someone responsible for them. So it is one of the tasks of accounting the distribution of individual types of costs in the individual cost transfers and cost allocations. Companies are determining the height of the costs of each specific product or service through the cost calculation and so they can recognize, if the production of specific product or service is worth it or not. To the company is important that they are generating a profit with their business. In the end we came to the conclusion that the treating company generates a profit and operates good, but it would operate even better, if they will used the calculation of the costs with itemised addition of indirect costs after the types of indirect costs, as this would more accurately calculate the cost price for each product. In the calculations we found out that in this proposed method, for certain products the cost price is higher than it was before, and so the company must increase the selling price, if he wishes to operate profitably.
Keywords:	costs, cost price, cost transfer, cost allocation, calculations

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