STROŠKOVNI VIDIK POSLOVANJA MIKROBIOLOŠKE SLUŽBE V PODJETJU ŽIVILSKE INDUSTRIJE

• Main Author: Bajc, Martina
• Other Authors: Novak, Aleš
• Format: Bachelor Thesis
• Language: Slovenian
• Published: 2009
• Subjects: KLJUČNE BESEDE - Zunanje izvajane - Stroški - Mikrobiološka analiza - Akreditacija; KEYWORDS - Outsourcing - Costs - Microbiological Analysis - Accreditation; Hitra; sami
• Online Access: https://dk.um.si/IzpisGradiva.php?id=10304; https://dk.um.si/Dokument.php?id=8326&dn=

POVZETEK Hitra gospodarska rast, odpiranje vrat tujim ponudnikom blaga in storitev, borba za svoj prostor na svetovnem trgu so dejavniki, ki silijo podjetja k razmišljanju, kako biti čim bolj konkurenčen tudi na račun izločevanja procesov, ki jih sama ne zmorejo opraviti najceneje. Ponudba zunanjih izvajalcev, ki so se najprej pojavljali na področju logistike, čiščenja prostorov, priprave toplih obrokov, se je hitro razširila tudi na bolj zahtevna področja informatike, opravljanje računovodskih storitev … Tako lahko danes najdemo zunanje izvajalce praktično že na vsakem področju. Da bi prišli do odgovora na vprašanje, kaj kupiti in kaj narediti sami, smo se v nalogi osredotočili na delovanje mikrobiološkega laboratorija. Skozi finančni vidik smo presojali, če je smotrno proces mikrobiološke kontrole opravljati v okviru podjetja samega, ali je bolje poiskati zunanjega izvajalca. Primerjali smo cene storitev za opravljene mikrobiološke analize s strani zunanjih ponudnikov s stroški, ki v podjetju nastajajo zaradi aktivnosti mikrobiološkega laboratorija. Dobljeni rezultati potrjujejo naša pričakovanja, da je trenutno najbolj ekonomična odločitev, da mikrobiološka kontrola kot podporni proces ostaja v okvirih podjetja samega. Prednost s stroškovnega vidika je nadgrajena še z visoko kvaliteto opravljenih analiz, kar laboratoriju odpira nove možnosti delovanja. ABSTRACT Fast economic growth, the entrance of foreign services and merchandise on the market and the fight to win one's own spot on the global market, all force companies to think of devising ways to be as competitive as possible – and that includes eliminating processes that would be more cost-efficient if they were outsourced. The initial services offered by outside providers such as logistics, cleaning and catering quickly spread to include more demanding tasks such as information technology and accounting. Thus, today we can find external providers in almost every possible area. To answer the question what to buy and what to make internally, we focused in our diploma thesis on the functioning of a micro-biological laboratory. We evaluated the cost-efficiency of performing microbiological control in-house, within the microbiological laboratory, or alternatively to outsource the control and hire an external provider. The results confirm our expectations that, at the moment, it is more cost-efficient to keep microbiological control as supportive process within the framework of the company itself. Besides lower costs, another positive effect of keeping the process in the company is the high quality of the analyses themselves, which opens new opportunities for the laboratory.