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Title:RAZPOREJANJE STROŠKOV PO STROŠKOVNIH NOSILCIH V PODJETJU THERMANA LAŠKO
Authors:Lokovšek, Jasmina (Author)
Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf VS_Lokovsek_Jasmina_2013.pdf (700,59 KB)
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Na kakšen način bo podjetje spremljalo stroške je v veliki meri odvisno od dejavnosti podjetja, vodstva in cene. Podjetje mora že pri ustanavljanju dobro zasnovati sistem spremljanja stroškov, da ostane konkurenčno na trgu. Bistvo uspešnega poslovanja podjetja je v zniževanju stroškov. Podjetja poskušajo kar se da zmanjšati izgubo in povečati ustvarjen dobiček. Vse to pa je mogoče, če podjetja natančno spremljajo stroške po vrstah in stroškovnih mestih. Thermana Laško ne razporeja stroškov na stroškovne nosilce. Glede na pogovore, ki sem jih imela z mentorico, v podjetju dosedanjega sistema tudi ne mislijo spreminjati, ker tudi ne vidijo potrebe po tem. Z dosedanjim sistemom spremljanja stroškov so zadovoljni, ker jim zagotavlja podatke, ki jih potrebujejo za uspešno poslovanje.
Keywords:Stroški, stroškovno mesto, stroškovni nosilec, lastna cena, razporejanje stroškov, kalkulacija, Thermana, profitni center, neposredni in posredni stroški.
Year of publishing:2013
Publisher:[J. Lokovšek]
Source:Dol pri Hrastniku
UDC:657.4
COBISS_ID:11581212 Link is opened in a new window
NUK URN:URN:SI:UM:DK:HOKIEOFS
Views:1995
Downloads:732
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ALLOCATING COST IN THE COMPANY THERMANA LAŠKO
Abstract:In what way the company will monitor the cost, it largely depends on the Company's activities, management and price. Well designed costs monitoring system must be set up while establishing the company, to be able to remain competitive in the market. The essence of a successful business is in cutting costs. Companies are trying to minimize losses and increase the profit. All this is possible, if the company closely monitors costs by its type and cost. Thermana Lasko does not allocate costs to cost objects. Based on the conversations that I had with my mentor of the company, they do not plan to change the existing system, as they do not see any need for that. They are pleased with the current system of monitoring costs, because it provides them the information they need for a successful business.
Keywords:Costs, costs centers, cost objective, cost price, cost allocation, calculation, Thermana, profit center, direct and indirect costs.


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