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Title:Obvladovanje stroškov v manjšem lesnem podjetju : magistrska naloga
Authors:ID Kovač, Branko (Author)
ID Vodopivec, Robert (Mentor) More about this mentor... New window
Files:.pdf MAG_2013_Branko_Kovac.pdf (1,43 MB)
MD5: 1E6AF9EDC9957CDB0EA6A85A84647C59
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:FIŠ - Faculty of Information Studies in Novo mesto
Abstract:Vsako podjetje, ki želi biti v času globalne krize uspešno in konkurenčno, se srečuje s problemom, kako najti rezerve v celotnem poslovnem procesu. Rezerve najdemo le s točnim definiranjem stroškov. Zato moramo obvladovati stroške povsod, kjer le-ti nastajajo. V nalogi smo obravnavali obvladovanje stroškov manjšega lesnega podjetja. Prikazali smo najpomembnejše stroške manjšega lesnega podjetja. Izračunali smo, koliko je dejansko vredna delovna ura na posameznem stroškovnem mestu. V praksi se je do sedaj vrednost delovne ure določala največkrat samo izkustveno. V empiričnem delu naloge smo prikazali, kako se izračuna prodajna cena za tri različne proizvodne programe, in sicer za pisarniško opremo, kuhinjo in otroško sobo. Pričujoče delo lahko služi tudi kot priročnik za podjetnike oz. manjša lesna podjetja, saj so v njem prikazani najpomembnejši stroški, ki nastajajo v poslovnem procesu.
Keywords:malo lesno podjetje, obvladovanje stroškov, kalkulacije, prodajna cena
Place of publishing:Novo mesto
Place of performance:Novo mesto
Publisher:[B. Kovač]
Year of publishing:2013
Year of performance:2013
Number of pages:63 str., [9] f. pril.
PID:20.500.12556/ReVIS-4688 New window
COBISS.SI-ID:2048219155 New window
UDC:658.14/.17:338.5(043.2)
Note:Na ov.: Magistrska naloga : študijskega programa druge stopnje;
Publication date in ReVIS:10.08.2018
Views:4821
Downloads:143
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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:10.08.2018

Secondary language

Language:English
Abstract:Every enterprise that wants to be successful and competitive during global crisis meets a problem, how to find reserves in their business process. Reserves can be found only with exact costing. Therefore cost management is obligatory, wherever costs appear. In this thesis we focused on smaller wood enterprise cost management. We showed most important costs of smaller wood enterprise. We calculated the actual cost of one working hour on each cost centre. Until now the cost of working hour was determined mainly by experience. In empirical part of the thesis we showed the selling price calculation for three different manufacture areas, which is furniture for office, kitchen or children’s room. This thesis can serve as manual for businessmen or smaller wood enterprises, because it includes the most important costs in this business process.
Keywords:small wood enterprise, cost management, costing, selling price


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