PROBLEMI IN REŠITVE SPREMLJANJA PRODAJE IN PROJEKTOV PRODAJE V ŽIVALSKEM VRTU

Hočevar, Edi

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Title:	PROBLEMI IN REŠITVE SPREMLJANJA PRODAJE IN PROJEKTOV PRODAJE V ŽIVALSKEM VRTU
Authors:	ID Hočevar, Edi (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Hocevar_Edi_2016.pdf (2,45 MB) MD5: 88EC44964187D2D696E44E9F86B2084D
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Magistrsko delo proučuje zagotavljanje potrebnih informacij odločevalnim ravnem za poslovno odločanje v prodajni funkciji živalskega vrta. Osrednji problem pri zagotavljanju teh informacij je ugotoviti, katere informacije potrebujejo odločevalci in kako jih zagotoviti. V nalogi smo proučili lastnosti prodaje v živalskem vrtu, odločitve v njegovi prodajni funkciji, potrebne informacije za sprejemanje poslovnih odločitev ter težave pri zagotavljanju potrebnih informacij. Iskali smo primerna orodja za zagotavljanje potrebnih informacij. Podrobneje smo predstavili dve orodji, to sta portfeljska matrika in analiza občutljivosti, ki smo ju uporabili tudi v praktičnem primeru. Praktični primer analize kontrolinga z uporabo izbranih orodij smo izdelali za Živalski vrt Ljubljana. Pri tem smo najprej določili cilje in odločitve za doseganje postavljenih ciljev v prodajni funkciji Živalskega vrta Ljubljana. Nato smo ugotovili potrebne informacije za sprejemanje odločitev in preverili razpoložljivost potrebnih informacij. Del informacij že zagotavljajo obstoječi informacijski sistemi, del manjkajočih informacij smo pridobili s pomočjo izbranih orodij kontrolinga. S portfeljsko matriko smo analizirali skupino produktov, programsko tržna področja in tržne poti v Živalskem vrtu Ljubljana. Projektov prodaje s portfeljsko matriko nismo mogli analizirati. Analizo občutljivosti smo naredili za prodajni produkt taborjenje v Živalskem vrtu Ljubljana in projekt prodaje Božična zgodba. Analiza občutljivosti je za produkt taborjenje pokazala nizko stopnjo tveganja in zadostno varnostno razliko. Za projekt Božična zgodba je analiza pokazala visoko stopnjo tveganja zaradi zelo velikega deleža stalnih stroškov in nizko varnostno razliko. Koristnost ugotovitev portfeljske matrike in analize občutljivosti so potrdile tudi odločevalne ravni v Živalskem vrtu Ljubljana. S portfeljsko matriko in analizo občutljivosti lahko zagotovimo velik del manjkajočih informacij za potrebe odločanja v prodajni funkciji Živalskega vrta Ljubljana, ne pa tudi vseh. Raziskava je potrdila trditev, da je analiza občutljivosti primerno orodje za spremljanje prodaje in projektov prodaje v živalskem vrtu. Raziskava je tudi potrdila trditev, da je portfeljska matrika primerno orodje za spremljanje prodaje v živalskem vrtu, ni pa potrdila trditve, da je portfeljska matrika primerno orodje za spremljanje projektov prodaje v živalskem vrtu.
Keywords:	kontroling, prodajna funkcija, poslovno odločanje, informacije za odločanje, živalski vrt, portfeljska matrika, analiza občutljivosti
Place of publishing:	Maribor
Publisher:	[E. Hočevar]
Year of publishing:	2016
PID:	20.500.12556/DKUM-64557
UDC:	658.8
COBISS.SI-ID:	12678428
NUK URN:	URN:SI:UM:DK:NGHBMZNN
Publication date in DKUM:	12.01.2017
Views:	11817
Downloads:	226
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	PROBLEMS AND SOLUTIONS ON ACCOUNTING OF SALES AND SALES PROJECTS IN ZOO
Abstract:	The master’s thesis refers to providing the necessary information to decision making levels for the purpose of business decisions in the sales function of the zoo. The main problem in providing this information is which information is needed by the decision makers and how to ensure it. In the thesis we studied the characteristics of the sales in the zoo, decisions in its sales function, necessary information in order to make business decisions as well as the problems in providing necessary information. We searched the appropriate tools for providing the necessary information. In detail, we introduced two tools, i.e. portfolio matrix and cost volume profit analysis (CVP analysis), which were used in the practical example as well. The practical example of accounting by means of using the selected tools was made for the Ljubljana Zoo. In the process, we first identified the objectives and decisions for achieving the set objectives in the sales function of the Ljubljana Zoo. Then we discovered the necessary information for making decisions and checked the availability of the necessary information. A part of information has already been provided by the existing information systems; a part of missing information was acquired by means of the selected tools of controlling. By means of three portfolio matrixes we analyzed a group of products, program marketing fields and marketing channels in the Ljubljana Zoo. The sales projects, however, could not be analyzed by means of the portfolio matrix. The CVP analysis was made for the sales product camping in Ljubljana Zoo, and the sales project the Christmas Tale. The CVP analysis showed a low risk rate and sufficient security difference for the project camping. The analysis showed a high risk rate for the project Christmas Tale, however, due to a very large share of fixed costs and low security difference. The usefulness of the findings of the portfolio matrix and the CVP analysis were also confirmed by the decision making levels of the Ljubljana Zoo. We can provide a large part of missing information for the purpose of the decision making in the sales function of the Ljubljana Zoo by means of the portfolio matrix and the CVP analysis. However, we cannot provide all of it. The research confirmed the statement that CVP analysis is the appropriate accounting tool for following the sales and projects of sales in the zoo. The research also confirmed the statement that portfolio matrix is the appropriate accounting tool in order to follow the sales in the zoo. It did not confirm the statement, however, that the portfolio matrix is the appropriate accounting tool for following the projects of sales in the zoo.
Keywords:	accounting, sales function, business decisions, information for decision-making, zoo, portfolio matrix, CVP analysis

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