Procesni način obvladovanja stroškov logistične dejavnosti v proizvodnem podjetju

Abstract

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. Pomemben pogoj za uspešno obvladovanje materialnih tokov in z njimi povezanih logističnih dejavnosti v proizvodnih podjetjih predstavlja kar se da transparentno izkazovanje in z njihovimi povzročitelji smiselno povezano spremljanje stroškov logističnih dejavnosti. Ti so pretežno sestavina splošnih stroškov takih podjetij in pri tradicionalnem računovodenju stroškov ostajajo v veliki meri skriti oziroma ne eksplicitno vidni. Namen raziskave je oblikovanje modela procesnega spremljanja stroškov logistike v proizvodnem podjetju ter preizkus njegove učinkovitosti pri razkrivanju stroškov logistikev primerjavi s tradicionalnim računovodenjem stroškov. Aplikacija modela na primeru proizvodnega podjetja dokazuje, da ta razkrije na ravni skupine proizvodov kar 108 % več stroškov logistike kot tradicionalni model spremljanja stroškov v podjetju, z njim pridobljene razčlenjene informacije o stroških logistike pa lahko omogočajo tudi njihovo boljše obvladovanje.