SPREMLJANJE STROŠKOV PO AKTIVNOSTIH POSLOVNEGA PROCESA V TOVARNI BOVDENOV IN PLASTIKE (TBP D.D.)

• Main Author: Ajlec, Simona
• Other Authors: Horvat, Robert
• Format: Bachelor Thesis
• Language: Slovenian
• Published: S. Ajlec 2011
• Subjects: Računovodstvo aktivnosti,Zniževanje stroškov; Merilo aktivnosti; Obvladovanje stroškov; Stroškovni bazen; Activity Based Costing; Cost cutting; Cost driver; Cost management; Cost pool; info:eu-repo/classification/udc/657.4; Drago; Kooperacija; sami
• Online Access: https://dk.um.si/IzpisGradiva.php?id=17499; https://dk.um.si/Dokument.php?id=20457&dn=; https://plus.si.cobiss.net/opac7/bib/10648348?lang=sl

Poslovni rezultat podjetja ter njegov obstoj v prihodnosti je odvisen od skrbnega spremljanja stroškov. Ena od metod, katere so na voljo podjetjem za obvladovanje celotnih stroškov je metoda spremljanja stroškov po aktivnostih poslovnega procesa (angl. Activity Based Costing). Osnovni namen te metode je, da so aktivnosti tiste, ki izrabljajo prvine poslovnega procesa v podjetju in povzročajo stroške, proizvodi in storitve pa so le porabniki teh aktivnosti. V diplomskem delu so predstavljene prednosti in slabosti te metode. Podjetja, katera se odločajo za uvedbo te metode, morajo temeljito pretehtati vse prednosti in slabosti, ki jim ponuja ta metoda. Uvedba te metode je zelo zahtevno in drago opravilo, zahteva veliko strokovnega znanja. Razlogi za spremljanje stroškov na podlagi aktivnosti, so vse večje potrebe po točnih in zanesljivih informacijah o stroških. Podjetja se zaradi neustreznosti tradicionalnega načina kalkuliranja odločajo za uvedbo sodobnih konceptov. K temu jih sili tudi močna konkurenca na trgu. Uporaba ABC metode pripomore managerjem odgovoriti na naslednja pomembna vprašanja, kot so: ali bodo določen proizvod kupili ali ga sami izdelali ali je smiselno imeti pri nakupu več aktivnih dobaviteljev katere aktivnosti so nepotrebne in jih je potrebno čim bolj omejiti ali celo odpraviti ali se bolj izplača lastna proizvodnja ali kooperacija ali bi uvedli konstrukcijske omejitve pri novih izdelkih, kjer je preveč splošnih stroškov zaradi spremembe oblike in vrste materiala ter standardizacije. Result for companies and their existence in the future depends on careful monitoring of costs. One of the methods, which they have at their disposal to reduce the total costs, is Activity Based Costing. The primary purpose of this method is, that the activities are the one, that take advantage of elements of business process in the company and they are causing costs, and products and services are just users of this activities. This diploma work presents the advantages and disadvantages of this method. Companies which decide to introduce these methods must carefully considered all the advantages and disadvantages, which offers this method. The introduction of this method is very difficult and expensive task that requires great expertise. Reasons for monitoring the cost of the operation are the growing need for accurate and reliable information on costs. Companies due to inadequacy of the traditional method decided to introduce modern concepts. They are forced to do that, because of strong competition in the market. The use of ABC methods can help managers answer the following important questions such as: whether they will buy the particular product or built it by themselves, or whether it makes sense to have several active suppliers, whose activities are unnecessary and need to minimize or even eliminate, or what is better cooperation or their own production, or to impose restrictions on the design of new products, where it is too general expenses due to changes in forms and types of materials, and standardization.