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Title:Zgledi kalkulacij stroškov v proizvodnem podjetju x
Authors:ID Nikić, Larisa (Author)
ID Zdolšek, Daniel (Mentor) More about this mentor... New window
Files:.pdf MAG_Nikic_Larisa_2025.pdf (4,93 MB)
MD5: C6806B17A900D9389C2750CFB0098B1B
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V današnjem konkurenčnem poslovnem okolju postaja natančno razumevanje stroškov ključnega pomena za učinkovito odločanje in dolgoročno uspešnost podjetja. Metode obračunavanja stroškov računovodstvu omogočajo vpogled v porabo virov in pomagajo pri določanju stroškovnih cen, optimizaciji procesov ter doseganju večje stroškovne učinkovitosti. Namen magistrskega dela je bil preučiti in primerjati tri metode stroškovnega računovodstva – tradicionalno metodo, ABC metodo (obračunavanje stroškov na podlagi aktivnosti; angl. activity based costing method) ter TDABC metodo (časovno vodeno obračunavanje stroškov na podlagi aktivnosti; angl. time-driven activity based costing method) ter oceniti njihovo uporabnost v praksi na primeru proizvodnega podjetja X. V drugem poglavju so predstavljeni teoretični pojmi, ki predstavljajo temelj za razumevanje stroškovnega računovodstva ter metod, uporabljenih pri izračunavanju, ter sestavine stroškovne cene. Sestavine stroškovne cene so za namene zunanjega računovodskega poročanja določene s SRS (Slovenski računovodski standardi). V SRS-jih iz leta 2016 so bile predpisane štiri možnosti vrednotenja izdelkov, in sicer možnost vrednotenja izdelkov po lastni ceni, vrednotenje izdelkov po zoženi lastni ceni, vrednotenje izdelkov po proizvajalnih stroških ter metoda vrednotenja izdelkov po spremenljivih stroških. V tretjem poglavju magistrskega dela smo predstavili in analizirali tradicionalne metode porazdeljevanja splošnih stroškov, ABC in TDABC metodo. Tradicionalne metode imajo pomembne pomanjkljivosti, kot so prekomerno posploševanje stroškov in manjša prilagodljivost na kompleksne poslovne procese, kar lahko vodi do napačnih odločitev glede stroškov in cen. Vendar kljub številnim pomanjkljivostim zaradi svoje preprostosti oz. enostavnosti ostajajo priljubljene med podjetji. Uvedba ABC metode je bila razvidno nizka zaradi njene kompleksnosti in predragega uvajanja. Kljub velikim težavam uvajanja ABC metode v podjetja v zadnjih 30 letih ostaja njena različica TDABC metoda večinoma neznana v poslovnem okolju. Razlog za to je, da TDABC metoda pripomore k lažjemu in hitrejšemu razporejanju stroškov na izdelke, kadar je čas glavni dejavnik stroškov. V obratnem primeru, kjer čas ni glavni dejavnik stroškov (predvsem v proizvodnih podjetjih), se je pokazalo, da lahko poenostavitve, značilne za TDABC metodo, v določenih okoliščinah vodijo k manjši natančnosti. V četrtem poglavju magistrskega dela je predstavljen izračun stroškovne cene izdelkov po posameznih metodah in njihova primerjava na primeru podjetja X. Uspešno smo implementirali tradicionalno metodo in ABC metodo. TDABC metodo smo implementirali le deloma, zaradi nezmožnosti določitve časa po izdelkih za nabavo in splošne službe. V magistrskem delu smo si zastavili 3 hipoteze. H1: Implementacija ABC metode omogoči podjetju X natančnejše prerazporejanje stroškov po posameznih izdelkih v primerjavi s tradicionalno metodo porazdelitve stroškov v podjetju X. H2: Implementacija TDABC metode v podjetju X omogoči podjetju natančnejše prerazporejanje stroškov po posameznih izdelkih v primerjavi z ABC metodo v podjetju X. H3: Implementacija sodobnejših metod (ABC metode in TDABC metode) dolgoročno prinese več koristi podjetju X zaradi natančnejšega prerazporejanje stroškov po posameznih izdelkih, ki jih podjetje proizvaja. Hipotezi H1 in H3 smo potrdili, medtem ko hipotezo H2 nismo niti potrdili niti ovrgli zaradi razloga pomanjkanja podatkov.
Keywords:Stroškovno računovodstvo, kalkuliranje, ABC metoda, TDABC metoda, tradicionalne metode, stroškovna cena, metode porazdeljevanja stroškov.
Place of publishing:Maribor
Publisher:L. Nikić]
Year of publishing:2025
PID:20.500.12556/DKUM-95919 New window
UDC:657.47
COBISS.SI-ID:263576067 New window
Publication date in DKUM:06.01.2026
Views:195
Downloads:51
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:10.11.2025

Secondary language

Language:English
Title:Illustrative examples of cost calculations in manufacturing company x
Abstract:In today’s competitive business environment, a precise understanding of costs is becoming increasingly crucial for effective decision-making and the long-term success of entities. Cost accounting methods provide valuable insight into resource consumption and support the determination of cost prices, process optimisation, and the achievement of greater cost efficiency. The purpose of this master’s thesis is to examine and compare three cost accounting methods – the traditional method, the ABC method (Activity-Based Costing), and the TDABC method (Time-Driven Activity-Based Costing) – and to assess their practical applicability using the example of a manufacturing company X. Chapter 2 presents the theoretical concepts that form the foundation for understanding cost accounting and applied cost methods, as well as the components of cost price. For the purposes of external financial reporting, the components of cost price are determined in accordance with the Slovenian Accounting Standards (Slovenski računovodski standardi, SRS). The SRS from 2016 listed four options for inventory valuation: full cost valuation, reduced full cost valuation, valuation at production costs, and valuation at variable costs. Chapter 3 of this master’s thesis presents and analyses traditional methods of overhead allocation, as well as the ABC and TDABC methods. Traditional methods have important shortcomings, such as excessive cost generalisation and lower adaptability to complex business processes, which can lead to inaccurate cost and pricing decisions. However, despite their limitations, these methods remain popular among entities due to their simplicity. The implementation of the ABC method has been relatively low because of its complexity and high implementation costs. Even though ABC has faced significant implementation challenges over the past 30 years, its variant – the TDABC method – remains largely unknown in business practice. This is because the TDABC method simplifies and accelerates cost allocation when time is the main cost driver. In contrast, in cases where time is not the main cost driver (especially in manufacturing companies), the simplifications inherent in the TDABC method can, under certain circumstances, lead to lower accuracy. Chapter 4 of this master’s thesis presents the calculation of product cost prices using the individual methods and their comparison based on the case of company X. We successfully implemented the traditional method and the ABC method. The TDABC method was only partially implemented due to the inability to determine the time required per product for procurement and general services. Within the scope of the master’s thesis, three hypotheses were formulated. H1: The implementation of the ABC method in company X enables more accurate cost allocation per product compared to the traditional cost allocation method used in company X. H2: The implementation of the TDABC method in company X enables more accurate cost allocation per product compared to the ABC method used in company X. H3: The implementation of more advanced methods (ABC and TDABC) brings greater long-term benefits to company X due to more accurate cost allocation per product. Hypotheses H1 and H3 were confirmed, while hypothesis H2 could neither be confirmed nor rejected due to insufficient data.
Keywords:Cost accounting, calculations, ABC method, TDABC method, Traditional Cost Accounting Methods, cost value, cost allocation methods.


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