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Title:
Pomen stroškov v MSP
Authors:
ID
Hentak-Majcen, Jolanda
(
Author
)
ID
Leber, Marjan
(
Mentor
)
More about this mentor...
ID
Ramšak, Matjaž
(
Comentor
)
Files:
VS_Hentak-Majcen_Jolanda_2016.pdf
(1,12 MB)
MD5: 170C482BCD5422B5397E59853AFCC910
Language:
Slovenian
Work type:
Undergraduate thesis
Typology:
2.11 - Undergraduate Thesis
Organization:
FS - Faculty of Mechanical Engineering
Abstract:
Živimo v dobi podjetništva in vedno večje konkurence na trgu. Namen diplomskega dela je predstaviti pomen stroškov v malih in srednje velikih podjetjih (MSP), ne glede na to ali se ukvarjajo s proizvodnjo ali s storitveno dejavnostjo. Diplomska naloga v teoretičnem delu predstavlja vrste in obračun stroškov ter razčlenitev in postopek izračuna stroškovnih mest. Narejena je analiza primerjave ciljev med polnim izračunom stroškov in direct costing (D.C.) metodo. V praktičnem delu naloge je izveden sistem izračuna stroškov in podan primer analize stroškov pri funkciji prezračevanja s poudarkom na izračunu stroška obratovanja.
Keywords:
stroški
,
stroškovno mesto
,
kalkulacija
,
analiza stroškov
,
direct costing
Place of publishing:
Maribor
Publisher:
[J. Hentak Majcen]
Year of publishing:
2016
PID:
20.500.12556/DKUM-61707
UDC:
657.48(043.2)
COBISS.SI-ID:
20132630
NUK URN:
URN:SI:UM:DK:OR3QUCUU
Publication date in DKUM:
11.10.2016
Views:
1559
Downloads:
165
Metadata:
Categories:
KTFMB - FS
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Secondary language
Language:
English
Title:
The importance of costs in SME
Abstract:
We live in era of business and growing competition on business market. The purpose of my work is to present the meaning of costs in small and medium sized enterprises (SME), regardless if they are manufacturing or service company. In theoretical part of thesis I introduce types of costs and billing of those, breakdown and method of calculating cost type. Analysis is made on comparison of targets of full cost calculation and direct costing method of calculation. In practical part of thesis I've shown method of calculating costs and made example of analysing costs for ventilation (air conditioning), with focus on costs of operating time.
Keywords:
costs
,
cost type
,
calculation
,
analysis of costs
,
direct costing
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