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1.
Finančna upravičenost novogradnje hleva za krave molznice za lastno kmetijo
Barbara Kegl, 2021, diplomsko delo

Opis: V diplomskem delu je predstavljena finančna analiza smotrnosti investicijskega projekta za lastno kmetijo. Kmetija se ukvarja z mlečno proizvodnjo. Pri finančni oceni novogradnje hleva za krave molznice smo upoštevali dva različna scenarija. V prvem primeru je šlo za izgradnjo hleva na obstoječi lokaciji z lastnimi sredstvi in v drugem primeru za izgradnjo hleva na obstoječi lokaciji z vključenimi nepovratnimi sredstvi države. Za potrebe ocene finančne upravičenosti je bil v prvi fazi razvit tehnološko-simulacijski model prireje mleka za potrebe ocene ekonomike. Prireja mleka je na kmetiji namreč glavni vir dohodka. Na osnovi rezultatov tehnološko-ekonomskega simulacijskega modela prireje mleka ugotavljamo, da je ta na kmetiji ekonomsko upravičena, saj je lastna cena v našem primeru znašala 0,261 €/kg in koeficient ekonomičnosti 1,30. Ocena investicije s finančnega vidika je pokazala, da je investicija v novogradnjo hleva finančno upravičena le v primeru, da smo deležni 50 % nepovratnih sredstev države. Na tak način bi se nam investicija povrnila v 12 letih, saj je takrat ocenjena vrednost NSV prvič pozitivna.
Ključne besede: investicija, hlev, kalkulacija skupnih stroškov, cost benefit analiza
Objavljeno: 03.05.2021; Ogledov: 91; Prenosov: 35
.pdf Celotno besedilo (1,71 MB)

2.
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: 1421; Prenosov: 55
.pdf Celotno besedilo (1,29 MB)
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3.
Environmental management & audit 3: Controlling and stakeholders
2016, znanstvena monografija

Opis: The present scientific monograph, entitled “Environmental management & audit“, is the result of three years’ work on an international project entitled “Environmental management in Russian companies – retraining courses for the sensibilization for and integration of Eco-Audit programs in corporate decision-making (RECOAUD)”. Within its more than 600 pages, the monograph features interesting texts written by 31 authors from the European Union and the Russian Federation, edited by dr. Borut Jereb, Darja Kukovič and dr. Daria Meyr. The monograph “Environmental management & audit“ is composed of four books: “Scarcity and Introduction of Environmental Management”, “Management Systems”, “Controlling and Stakeholders”, and “Environmental Assessment” (Featured Articles). These four topics reflect the complexity, heterogeneity and multidisciplinary of the project Tempus RECOAUD. The reader of the monograph gets a comprehensive overview of theoretical perspectives of environmental management and audit in the chosen areas. Furthermore, the monograph also highlights the results of research in the field of environmental management and audit as well as trends and challenges in the development of this field. Providing insight into theoretical and research findings, the monograph will prove useful to both practitioners and researchers in the field of environmental management and audit; it can also be used for study purposes.
Ključne besede: logistics, environmental protection, alternatives, cost calculation, cost control, competitive constraints, stakeholders, performance indicators, environmental reports
Objavljeno: 09.05.2018; Ogledov: 537; Prenosov: 52
.pdf Celotno besedilo (4,43 MB)
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; Gradivo je zbirka in zajema 5 gradiv!

4.
Management and logistics
Borut Jereb, Mimo Drašković, Irena Gorenak, Sanja Bauk, Maja Fošner, Bojan Rosi, Drago Pupavac, Darja Topolšek, Oleksandr Dorokhov, Uroš Kramar, Željko Ivanović, Marjan Sternad, Matjaž Knez, Sonja Mlaker Kač, Ludmila Malyaretz, Matevž Obrecht, Tina Cvahte, 2016, znanstvena monografija

Opis: The scientific monograph titled Logistics and Management – selected topics is the result of a bilateral project, lasting from 2013 to 2015 and titled “Preparation of a joint scientific monograph in the field of logistics and management issued at the Faculty of Logistics in Celje and the Maritime Faculty of Kotor”. The project was managed by Professor Maja Fošner, PhD, from the Faculty of Logistics at the University of Maribor, and Professor Veselin Draskovic, PdD, from the Maritime Faculty of Kotor, Montenegro. The main goal of the monograph is to give a comprehensive account of selected areas from the field of logistics and challenges in the development of logistics, such as risk management and supply chains, transport cost, competences in logistics, urban logistics, green logistics, seaport cooperation, logistics network optimisation, logistics in tourism, logistics in performance management, systemic logistics providers and solutions to problems of transportation task. Wishing to offer a comprehensive presentation of various areas in the field of logistics, the authors of the monograph contributions, who participated on the project (Maja Fošner, Bojan Rosi, Borut Jereb, Marjan Sternad, Veselin Draskovic (ed.), Mimo Draskovic, Sanja Bauk, Senka Sekulac-Ivosevic), invited to cooperation also other researchers from the Faculty of Logistics and the Maritime Faculty of Kotor (Irena Gorenak, Matjaž Knez, Matevž Obrecht, Sonja Mlaker Kač, Tina Cvahte, Darja Topolsek, Drago Pupavac, Zeljko Ivanovic, Oleksandr Dorokhov, and Ludmila Malyaretz) who enriched the present monograph with their contributions. The monograph is aimed at professional public and anyone interested in the field of logistics. It should also serve as a useful aid in the study of logistics.
Ključne besede: logistics, management, risk management, supply chains, transport cost, urban logistics, green logistics, seaport cooperation, logistics network, optimisation, logistics in tourism, logistics in performance management, systemic logistics providers
Objavljeno: 08.05.2018; Ogledov: 684; Prenosov: 70
.pdf Celotno besedilo (21,21 MB)
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; Gradivo je zbirka in zajema 14 gradiva!

5.
The relationship between the intellectual capital disclosure and cost of debt capital
Neca Stropnik, Bojana Korošec, Polona Tominc, 2017, izvirni znanstveni članek

Opis: The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.
Ključne besede: intellectual capital, intellectual capital disclosure, intellectual capital disclosure level, cost of debt, private organisations, content analysis
Objavljeno: 03.05.2018; Ogledov: 481; Prenosov: 93
.pdf Celotno besedilo (859,66 KB)
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6.
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: 683; Prenosov: 322
.pdf Celotno besedilo (246,14 KB)
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7.
Estimating truck operating costs for domestic trips
Eleftherios Sdoukopoulos, Maria Boile, Afroditi Anagnostopoulou, 2015, izvirni znanstveni članek

Opis: The transport sector represents a vital component of national economies and has significant impacts on productivity and social welfare. In 2012, the transport sector in Europe was estimated to account for 3.7% of the European Gross Domestic Product (GDP) and 5.1% for employment. Road transport proves to be the predominant mode for moving goods within Europe holding a share of approximately 45.8% in 2012 (in ton-kms). In Greece, the share of road freight transport is significantly higher (98%) indicating the importance of this sector for the Greek economy. To this end and considering the existing needs of road freight transport operators in Greece, the objective of this research is to establish an analytical and documented basis for estimating the operating cost of a truck on specific urban or national freight transport routes. To achieve this goal, an extended literature review has been conducted resulting in the identification of the main components comprising the total truck operating cost, which were then updated and validated through a series of personal interviews with selected road freight transport professionals. An excel-based application tool was also developed in order to facilitate operating cost estimates for different cases, through selection of the proper values of the relevant parameters. The resulting tool was used to analyse four test cases, which demonstrate the tool’s usability and applicability. Results from this analysis have been also validated by industry experts and they reflect real-world transport scenarios.
Ključne besede: cost calculation tool, road freight transport, truck operating costs
Objavljeno: 17.11.2017; Ogledov: 444; Prenosov: 103
.pdf Celotno besedilo (339,45 KB)
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8.
Estimating marginal infrastructure cost in new infrastructure charging model
Marjan Sternad, Timotej Jagrič, Bojan Rosi, 2017, izvirni znanstveni članek

Opis: Competitiveness of rail transport compared to road transport has been reducing, especially on regional railway lines. To improve this situation, the EU adopted various directives and regulations to increase efficiency of railway undertakings. In this paper we present an organizational and economic model based on European policies for local railway system. The organizational model is based on multi-criteria decision analysis. For the economic model we used an econometric approach to estimate the cost function and marginal costs in regional lines, which constitute the basis for railway charges. By implementing such an organizational model, the functioning of the railway network will improve. The research found that a change in the existing model of calculating costs of infrastructure use would bring economic effects for the railway infrastructure manager and the providers of transport. Using the proposed model we also found that it is reasonable to increase the flow of goods on unused regional railway lines because the railway infrastructure maintenance costs are inelastic with regard to transported gross tons.
Ključne besede: econometrics, charging model, maintenance cost, marginal costs, railway infrastructure, railway traffic, logistics, Slovenia
Objavljeno: 09.08.2017; Ogledov: 654; Prenosov: 288
.pdf Celotno besedilo (567,64 KB)
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9.
From technical and cost efficiency to exporting
Ksenja Pušnik, 2010, izvirni znanstveni članek

Opis: The paper investigates the influence of technical and allocative efficiency on export performance of Slovenian individual firms. The main contribution of the paper to the literature is the test on whether technical and allocative efficiencies, measured by data envelopment analysis (DEA) and stochastic frontier function (SFA), significantly influence the export orientation of individual firms. Our evidence suggests that firms which are more efficient than their competitors in industry are more export oriented and that technical efficiency is more significant for firms’ export orientation than allocative efficiency. The evidence also suggests that along efficiency export activity of individual firms is significantly influenced by size, capital intensity, profitability, wages and export orientation of the firms a year prior to investigation.
Ključne besede: export, firm, company, technical efficiency, cost efficiency, Slovenia
Objavljeno: 09.08.2017; Ogledov: 636; Prenosov: 78
.pdf Celotno besedilo (233,42 KB)
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10.
Financial aspects of a seismic base isolation system for a steel high-rack structure
Vojko Kilar, Simon Petrovčič, Simon Šilih, David Koren, 2013, izvirni znanstveni članek

Opis: The paper deals with the effects and costs of implementing a base isolation system for the mitigation of the seismic risk of an existing steel rack structure. Different realistic distributions of the payload mass and occupancy levels, which form different plan asymmetric variants, have been analysed. The results obtained by the pushover analysis (N2 method) are presented as top floor envelopes and as plastic hinge damage patterns. In the presented cost study, the cost of the implementation of the proposed base isolation system is compared with the estimated costs of structural repairs to the damaged structural members of the superstructure, as well as with estimated expenses of the downtime period. The results have shown that base isolation is, in general, not economically feasible for lower ground motion intensities, whereas it could be of great benefit in the case of moderate and high intensities, especially if the downtime period is taken into account.
Ključne besede: rack structures, seismic behaviour, base isolation, cost efficiency, mass eccentricity, pushover analysis
Objavljeno: 07.08.2017; Ogledov: 477; Prenosov: 73
.pdf Celotno besedilo (999,00 KB)
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