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Title:PRESOJA UPORABNOSTI SPREMLJANJA STROŠKOV PO PROCESIH V KLICNEM CENTRU
Authors:Šalamon, Ivana (Author)
Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf UN_Salamon_Ivana_2016.pdf (1,64 MB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Mnoga podjetja tekmujejo na trgu s konkurenco brez poznavanja dejanskih stroškov in dobičkonosnosti njihovih storitev in kupcev. Poslovodstva pogosto osnujejo strategijo podjetja na zavajajočih podatkih, ki podpirajo slabe odločitve. Tradicionalni stroškovni pristopi merijo samo skupno uspešnost podjetja, kar ne pripomore pri iskanju možnosti za povečanje konkurenčnosti na trgu. Da bi ustvarili večjo vrednost in povečali donosnost, podjetja zahtevajo natančnejše informacije o stroških. Takšne informacije lahko zagotovi metoda spremljanja stroškov po procesih. Diplomska naloga predstavlja uporabo metode spremljanja stroškov po procesih na primeru klicnega centra z namenom ugotovitve dobičkonosnosti posameznih projektov, ki se izvajajo znotraj podjetja ter jo hkrati primerja z rezultati obstoječe tradicionalne metode spremljanja stroškov. Čeprav je oblikovanje in izvajanje metode spremljanja stroškov po procesih v podjetju stroškovno drago in zamudno študija ugotavlja, da njeni rezultati kažejo bolj natančne in uporabne informacije za analizo dobičkonosnosti projektov, določanju njihovih cen in načrtovanju zmogljivosti.
Keywords:metoda spremljanja stroškov po procesih, klicni center, storitve, projekt, zunanje izvajanje storitev klicnega centra, posredni stroški
Year of publishing:2016
Publisher:[I. Šalamon]
Source:Maribor
UDC:657.4
COBISS_ID:12298524 Link is opened in a new window
NUK URN:URN:SI:UM:DK:YZ1VKZJ0
Views:645
Downloads:102
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:USABILITY ASSESSMENT OF ACTIVITY BASED COSTING IN THE CALL CENTER
Abstract:Many companies seek to compete without knowing the true cost and profit of their services and customers. Managers often base corporate strategy on misleading information that supports bad decisions. Traditional cost systems measure a company’s performance only in the aggregate. They may not help to find opportunities to increase competitiveness in the market place. To create more value and enhance their profitability, organisations require accurate information on costs. Activity Based Costing can provide it. This thesis presents application of activity based costing system in the call center in order to determine profitability of individual projects which are carried out within the company and at the same time to compare results with the existing traditional costing system. Although the design and implementation of activity based costing system in the company is expensive and time consuming, this study concludes that its results show more accurate and useful information for analyzing projects profitability, determining projects selling prices and capacity planning.
Keywords:activity based costing, call center, services, project, outsourcing call center, overhead


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