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Activity-based management of logistic costs in a manufacturing company
Julijana Krajnc, Klavdij Logožar, Bojana Korošec, 2012, izvirni znanstveni članek

Opis: Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly reported as part of overhead (indirect) costs in such companies, usually remain hidden or are not explicitly visible when the traditional method of accounting is applied. The aim of this research is to create a model of activity-based accounting of logistics costs in a production company, and to test its efficiency in the disclosure of logistics costs compared with traditional cost accounting. The application of the model in a production company shows that an activity based approach discloses as much as 108% more logistics costs at the level of a group of products than the traditional cost accounting approach. Further, detailed information on logistics costs obtained in this way enables their more efficient management.
Ključne besede: logistic costs, activity-based costing, cost allocation, cost visibility, cost management
Objavljeno: 31.05.2017; Ogledov: 383; Prenosov: 53
.pdf Celotno besedilo (449,77 KB)
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3.
New approach to determining visibility length on passive protected level railroad crossings
Drago Sever, 2012, kratki znanstveni prispevek

Opis: The paper is based on the question whether the existing (legislation determined) method for determining the visibility length on passive protected level railroad crossings insures the relevant level of traffic safety. It has been recognised that using of such method does not provide stopping of road driver vehicles in front of railroad crossing in all conditions. Based on such conclusion a new approach to determining visibility length on passive protected level railroad crossing is proposed. The new approach is based on the assumption that it is necessary, primarily on level railroad crossings with local roads to recognize the worst possible and expected road and weather conditions. The testing of the proposed method in the real environment has shown that at lower speeds of road vehicles there is almost no difference, and that important benefits are recognised for the speeds of 30 and 50km/h where longer stopping distances of road vehicles have been detected (road vehicle can stop safely in front of a rail crossing) with almost the same visibility lengths. The use of the proposed method could have important impact on the increase of traffic safety on passive protected level railroad crossings.
Ključne besede: traffic safety, visibility field, level railroad crossings
Objavljeno: 05.06.2017; Ogledov: 233; Prenosov: 77
.pdf Celotno besedilo (892,41 KB)
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