Scipediacontent: Scipediacontent moved page Draft Content 992187510 to Korosec et al 2012a

2021-01-25T17:33:52Z

Scipediacontent moved page Draft Content 992187510 to Korosec et al 2012a

Scipediacontent: Created page with " == Abstract == Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management..."

2021-01-25T17:33:48Z

Created page with " == Abstract == Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management..."

New page

== 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.

== Original document ==

The different versions of the original document can be found in:

* [http://hrcak.srce.hr/file/122160 http://hrcak.srce.hr/file/122160]

* [http://www.fpz.unizg.hr/traffic/index.php/PROMTT/article/view/265 http://www.fpz.unizg.hr/traffic/index.php/PROMTT/article/view/265],
: [https://doaj.org/toc/0353-5320 https://doaj.org/toc/0353-5320],
: [https://doaj.org/toc/1848-4069 https://doaj.org/toc/1848-4069]

* [https://dk.um.si/IzpisGradiva.php?id=65952 https://dk.um.si/IzpisGradiva.php?id=65952],
: [https://dk.um.si/Dokument.php?id=111903&dn= https://dk.um.si/Dokument.php?id=111903&dn=],
: [https://dk.um.si/Dokument.php?id=111901&dn= https://dk.um.si/Dokument.php?id=111901&dn=],
: [https://plus.si.cobiss.net/opac7/bib/10975004?lang=sl https://plus.si.cobiss.net/opac7/bib/10975004?lang=sl] under the license http://creativecommons.org/licenses/by/4.0/

* [https://hrcak.srce.hr/82164 https://hrcak.srce.hr/82164],
: [https://hrcak.srce.hr/file/122160 https://hrcak.srce.hr/file/122160]

* [https://hrcak.srce.hr/index.php?show=clanak&id_clanak_jezik=122160 https://hrcak.srce.hr/index.php?show=clanak&id_clanak_jezik=122160],
: [https://doaj.org/article/cc6d00be3e3346ca91c88bb5821e0bd5 https://doaj.org/article/cc6d00be3e3346ca91c88bb5821e0bd5],
: [https://hrcak.srce.hr/file/122160 https://hrcak.srce.hr/file/122160],
: [http://core.ac.uk/display/14449430 http://core.ac.uk/display/14449430],
: [https://dk.um.si/IzpisGradiva.php?id=65952&lang=slv https://dk.um.si/IzpisGradiva.php?id=65952&lang=slv],
: [https://traffic.fpz.hr/index.php/PROMTT/article/view/265 https://traffic.fpz.hr/index.php/PROMTT/article/view/265],
: [https://trid.trb.org/view.aspx?id=1136473 https://trid.trb.org/view.aspx?id=1136473],
: [https://traffic.fpz.hr/index.php/PROMTT/article/download/265/169 https://traffic.fpz.hr/index.php/PROMTT/article/download/265/169],
: [https://academic.microsoft.com/#/detail/2153840437 https://academic.microsoft.com/#/detail/2153840437]

* [https://traffic.fpz.hr/index.php/PROMTT/article/download/265/169 https://traffic.fpz.hr/index.php/PROMTT/article/download/265/169],
: [http://dx.doi.org/10.7307/ptt.v24i1.265 http://dx.doi.org/10.7307/ptt.v24i1.265]

← Older revision	Revision as of 17:33, 25 January 2021
(No difference)

Korosec et al 2012a - Revision history

Scipediacontent: Scipediacontent moved page Draft Content 992187510 to Korosec et al 2012a

Scipediacontent: Created page with " == Abstract == Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management..."