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Title:
Vpliv tehnike zapisa tehnoloških postopkov na natančnost predkalkulacij in pokalkulacij
Authors:
ID
Troha, Viktor Ervin
(Author)
ID
Kern, Tomaž
(Mentor)
More about this mentor...
ID
Roblek, Matjaž
(Comentor)
Files:
MAG_Troha_Viktor_Ervin_2016.pdf
(1,01 MB)
MD5: AD08732BB15EF5E9DF2C0549C9DAD4EF
Language:
Slovenian
Work type:
Master's thesis/paper
Organization:
FOV - Faculty of Organizational Sciences in Kranj
Abstract:
Pri ugotavljanju uspešnosti podjetja nimamo težav, če jo ocenjujemo z vidika finančnih oziroma ekonomskih kazalnikov, npr. z vidika dobička, donosnosti, rentabilnosti, dodane vrednosti, ekonomičnosti itn. Ob analizi, kako te kazalnike lahko izboljšamo, je ključno ugotoviti, kaj se nam izplača, tj. izdelava katerih izdelkov, proizvodnih programov, storitev; posledično je pomembno tudi ugotavljanje, zakaj je to tako, in v nadaljevanju, katere ukrepe sprejeti, da bo proizvodni proces še učinkovitejši. V posamični in maloserijski proizvodnji ne razpolagamo z natančnimi delovnimi normativi; pri pripravi predkalkulacij si pomagamo s številnimi izkustvenimi ocenami. Odstopanja, ki jih ugotovimo s pokalkulacijami, so lahko posledica nenatančne (predkalkulacijske) ocene, nenatančnih podatkov o realizaciji (ki jih pridobimo iz proizvodnega procesa) ali pa nepredvidenih težav med izdelavo.
Keywords:
predkalkulacije in pokalkulacije
,
obvladovanje stroškov
,
varjenje
,
študij dela
Place of publishing:
Maribor
Year of publishing:
2016
PID:
20.500.12556/DKUM-58971
COBISS.SI-ID:
7601939
NUK URN:
URN:SI:UM:DK:LSAMN6DY
Publication date in DKUM:
03.06.2016
Views:
1225
Downloads:
181
Metadata:
Categories:
FOV
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:
TROHA, Viktor Ervin, 2016,
Vpliv tehnike zapisa tehnoloških postopkov na natančnost predkalkulacij in pokalkulacij
[online]. Master’s thesis. Maribor. [Accessed 18 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=58971
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Secondary language
Language:
English
Title:
The impact of technological procedure specifications on the accuracy of pre- and post-calculations
Abstract:
Assessing the performance of a company presents little difficulty when working with financial and economic indicators such as profit, rate of return, profitability, value added, operating efficiency etc. In order to carry out an analysis of ways to improve these indicators, it is crucial to determine production profitability (of products, programmes, services), the factors behind it, and subsequently, the measures for improving the efficiency of the production process. Custom and small-scale production lacks precise work norms; instead, a number empirical assessments are used for budget calculations. Any deviations determined through account calculations may be caused by imprecise estimates (in budget calculations), imprecise data on production volume (obtained from the production process) or unanticipated issues during production.
Keywords:
budget and account calculations
,
cost control
,
welding
,
motion study
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