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Izpis gradiva

Naslov:From effective accounting and reporting to efficient outsourcing
Avtorji:Meyr, Daria (Avtor)
Datoteke:.pdf Logistics_&_sustainable_transport_2014_Meyr_From_effective_accounting_and_reporting_to_efficient_outsourcing.pdf (246,14 KB)
MD5: 928EF7B6BF589857DA62B86341BB12E9
 
URL https://www.degruyter.com/view/j/jlst.2014.5.issue-1/jlst-2015-0003/jlst-2015-0003.xml
 
Jezik:Angleški jezik
Vrsta gradiva:Znanstveno delo (r2)
Tipologija:1.01 - Izvirni znanstveni članek
Organizacija:FL - Fakulteta za logistiko
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
Leto izida:2014
Št. strani:str. 16-23
Številčenje:št. 1, Letn. 5
ISSN:2232-4968
DOI:10.1515/jlst-2015-0003 Novo okno
ISSN pri članku:2232-4968
NUK URN:URN:SI:UM:DK:NPZLOI2K
Število ogledov:803
Število prenosov:336
Metapodatki:XML RDF-CHPDL DC-XML DC-RDF
Področja:Ostalo
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Skupna ocena:(0 glasov)
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Gradivo je del revije

Naslov:Logistics & sustainable transport
Založnik:Fakulteta za logistiko Univerze v Mariboru, De Gruyter Open
ISSN:2232-4968
COBISS.SI-ID:259554560 Novo okno

Licence

Licenca:CC BY-NC-ND 4.0, Creative Commons Priznanje avtorstva-Nekomercialno-Brez predelav 4.0 Mednarodna
Povezava:http://creativecommons.org/licenses/by-nc-nd/4.0/deed.sl
Opis:Najbolj omejujoča licenca Creative Commons. Uporabniki lahko prenesejo in delijo delo v nekomercialne namene in ga ne smejo uporabiti za nobene druge namene.
Začetek licenciranja:17.11.2017

Sekundarni jezik

Jezik:Slovenski jezik
Ključne besede:zunanje izvajanje, outsourcing, stroškovno računovodstvo, vodstveno poročanje, železniški promet


Zbirka

To gradivo je del naslednjih zbirk del:
  1. Logistics & sustainable transport

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