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1.
Material flow cost accounting
Manuela Ingaldi, Dorota Klimecka-Tatar, 2016, samostojni znanstveni sestavek ali poglavje v monografski publikaciji

Ključne besede: material costs, material efficiency, material flow, material flow cost accounting, MFCA
Objavljeno: 11.05.2018; Ogledov: 1519; Prenosov: 58
.pdf Celotno besedilo (1,29 MB)
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2.
From effective accounting and reporting to efficient outsourcing
Daria Meyr, 2014, izvirni znanstveni članek

Opis: This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP)” platform, used in JSC "Russian Railways" (further Russian Railways) were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and effectiveness of outsourcing is based on the technique comparison “costs on outsourcing should be less than the cost of own units”. Effective analysis should include not one, but several factors and be based on multi-criteria approach. The main influence on the variation of such determinants as cost, productivity and staff members outsourcing has when the volume of production and prices are constant. According to the features of railway transport enterprises, existing method has been completed with statistical. It shows how outsourcing changed the performance of the company and by what factors - the average cost, or productivity, or staffing or due to variations of all three factors simultaneously. Further, the results of quantitative data analysis will be used to identify an effective management accounting in sustainable organizations while supporting the development of outsourcing.
Ključne besede: outsourcing, cost accounting, managerial reporting, railway transport
Objavljeno: 17.11.2017; Ogledov: 755; Prenosov: 331
.pdf Celotno besedilo (246,14 KB)
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3.
ENERGY MANAGEMENT AS A TOOL FOR ENERGY EFFICIENCY IN THE COMPANY KOPUN SIMTO Ltd.
Kaja Černjavič, 2013, magistrsko delo

Opis: The problem we referred to is great and mostly uncontrolled energy consumption in the public and private sector not just in Slovenia but also in other countries around the world. In Europe some restrictions were met, which resulted in 2009 in a new standard, the EN 16001:2009, two years later the International Standardization Body issued the ISO 50001:2011, energy management standard. With the help of a case study potential in energy and emissions as well as overall environmental protection was presented. All anticipated research methods were followed, hypothesises set in the introduction were carefully researched and mainly proven to be right whereas some, hypothesis one and two, connected with the increase of energy consumption in Slovenia and hypothesis two, number of certificates per capita, were refuted. The overall consumption of energy in Slovenia decreased (table 2, page 15) in the year 2011 compared to 2010. Slovenia is also not the country with the lowest number of issued energy certificates per capita; Portugal has two (picture 1, page 35). Hypothesises three to five linked to the study case were fully proven to be right; the company did not have an energy management programme but the owners were fully aware of the possibilities of energy savings. There was as well energy savings potential, proven to be even more that the first anticipated 50-percent. Our conclusion is that energy management plays a key role in sustainable development and environment conservation practices, as it helps the country move towards an energy efficient economy. With the help of the case study we made a good illustration how a micro company saved 75-percent of energy costs in the first year, by using energy management as a tool. The main and general changes enhanced the company’s energy efficiency, taught employees some basic techniques for achieving greater energy efficiency and cost reduction not just inside the organization but also in family homes. It is important, that expenditures concerning energy purchase and consumption are exactly defined. Before the implementation and certainly after it, energy management accounting and energy management audits should be performed. This serves as a tool to realize and understand the full spectrum of the environmental costs and helps to create internal demand in businesses for cleaner and less wasteful production processes. It gives organizations a preferential position to engage in pollution prevention activities mainly because it makes good business sense due to the immediate financial benefits it delivers. The prime goal of the thesis was to stimulate organizations to implement the concepts of energy management practices into their organizational structure and to use energy management systems for lowering energy and other environmental costs, no matter the size or segment the organization. There is no need to get certified if not wanted; just performing these activities is enough, as it brings all the benefits to the environment. Helping to achieve this goal is now mainly in the hands of others, it is important how the country will act and react and help organizations to achieve this goal. Different restrictions can be met on the field of law and taxes, subsidies, etc. We believe that, for meeting all the required goals (Kyoto protocol and other) and help the economy to move towards a sustainable one, organizations will have to reorganize their structures and implement energy management. There are big potentials in reduction of emissions and energy consumption, with energy management, organizations can get the help and knowledge how to keep the budget of energy consumption as low as possible, how to meet all the critical objectives and also important, reduce their operational costs on a long-term basis.
Ključne besede: energy management, energy efficiency, energy conservation, energy consumption, energy accounting and auditing, energy manager, International Standards Organization (ISO), energy management system EnMS, cost efficiency
Objavljeno: 19.05.2014; Ogledov: 1398; Prenosov: 83
.pdf Celotno besedilo (1,68 MB)

4.
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