Povezava metode ABC z uspešnostjo podjetij

Murko, Katarina

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Title:	Povezava metode ABC z uspešnostjo podjetij
Authors:	ID Murko, Katarina (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UN_Murko_Katarina_2026.pdf (708,77 KB) MD5: E52AFCBE9BBC07AD16941300BDCA8768
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo obravnava povezavo med metodo Activity-Based Costing (ABC) in uspešnostjo podjetij. Metoda ABC izhaja iz predpostavke, da stroškov ne povzročajo neposredno izdelki ali storitve, temveč aktivnosti, ki porabljajo vire. Zaradi večje kompleksnosti poslovnih procesov, večjega deleža posrednih stroškov in večje raznolikosti proizvodov lahko tradicionalni stroškovni sistemi prikažejo premalo natančne informacije, zato se metoda ABC obravnava kot pomembno orodje poslovodnega računovodstva. Pregled literature kaže, da je povezava med metodo ABC in uspešnostjo podjetij predvsem pogojna in posredna. Najmočnejše koristi metode se kažejo pri stroškovni preglednosti, kakovosti poslovnega odločanja in operativni učinkovitosti. Finančni učinki se praviloma pojavijo šele takrat, ko podjetje informacije iz sistema ABC dejansko uporabi pri oblikovanju cen, izbiri proizvodnega programa, izboljševanju procesov ali analizi dobičkonosnosti kupcev. Uspešna uporaba metode je odvisna od stroškovne strukture podjetja, raznolikosti izdelkov ali storitev, konkurenčnega okolja, kakovosti podatkov, podpore vodstva in organizacijske sprejetosti sistema. Ugotovitve kažejo, da metoda ABC ni univerzalna rešitev za vsa podjetja, temveč je njena uporabnost največja v kompleksnejših okoljih, kjer natančnejše stroškovne informacije podpirajo poslovne odločitve. Kot poslovodno orodje lahko metoda ABC prispeva k boljšemu razumevanju stroškovne strukture, učinkovitejšemu obvladovanju aktivnosti in dolgoročno tudi k večji konkurenčni sposobnosti podjetij.
Keywords:	Metoda ABC, poslovodno računovodstvo, uspešnost podjetij, stroškovna preglednost, poslovno odločanje.
Place of publishing:	Maribor
Publisher:	K. Murkor]
Year of publishing:	2026
PID:	20.500.12556/DKUM-98711
UDC:	657.47
COBISS.SI-ID:	290476547
Publication date in DKUM:	09.09.2026
Views:	91
Downloads:	4
Metadata:
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:	02.07.2026

Secondary language

Language:	English
Title:	The relationship between ABC method and company performance
Abstract:	The thesis discusses the relationship between Activity-Based Costing (ABC) and company performance. The ABC method is based on the assumption that costs are not caused directly by products or services, but by activities that consume organisational resources. In business environments characterised by more complex processes, a higher share of indirect costs and greater product diversity, traditional costing systems may provide insufficiently precise cost information. For this reason, ABC is considered an important management accounting tool. The literature review indicates that the relationship between ABC and company performance is mainly conditional and indirect. The strongest benefits of the method are reflected in cost transparency, the quality of business decision-making and operational efficiency. Financial effects usually appear only when companies actually use ABC information in pricing decisions, product-mix decisions, process improvements or customer profitability analysis. The successful use of ABC depends on the company’s cost structure, product or service diversity, competitive environment, data quality, management support and organisational acceptance of the system. The findings show that ABC is not a universal solution for all companies. Its usefulness is greatest in more complex environments where more accurate cost information supports managerial decisions. As a management tool, ABC can contribute to a better understanding of cost structures, more effective activity management and, in the long term, stronger competitive capability.
Keywords:	Activity-Based Costing, management accounting, company performance, cost transparency, business decision-making.

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