FIXING COMMERCIAL PRICES AND EXPENSES

POVZETEK Silovita konkurenca med ponudniki, ki je posledica hitrega znanstveno-tehnološkega razvoja, povezanega z izjemno rastjo produktivnosti dela, povzroča, da so kupci v središču pozornosti proizvajalcev. Podjetja se spoprijemajo z izzivom, kako pritegniti pozornost kupcev, ki se na trgu srečujejo s poplavo sorodnih izdelkov in zato pričakujejo poceni, vendar zelo kakovostne izdelke. V takšnih razmerah morajo podjetja, ki se želijo uveljaviti na svetovnih trgih, sproti upoštevati dosežek znanstveno-tehnološkega razvoja in uveljaviti sodobno tehnologijo (Tekavčič, 1997, str.63). Diplomska naloga zajema sedem poglavij. Po predstavitvi namena in ciljev ter vsebine diplomske naloge je prvo poglavje namenjeno predstavitvi podjetja Ravne Steel Center d.o.o. V drugem poglavju opišem, kako oblikujemo prodajno ceno v poslovnem sistemu. V tretjem poglavju bom teoretično opisal, kateri dejavniki vplivajo na oblikovanje cen in politiko prodajnih cen. V četrtem poglavju bom prav tako teoretično opisal, katere so najpogosteje uporabljene metode pri oblikovanju in določanju cen. V petem poglavju bom predstavil, katere so sodobne računovodske rešitve za obvladovanje stroškov. V šestem poglavju sledi analiza prodajne funkcije in prodaje v podjetju Ravne Steel Center d.o.o. V sedmem poglavju pa bom naredil zaključek.ABSTRACT A very strong competition among the suppliers, which is the consequence of the fast scientifical and technological development is the result of high growth of work productivity. It causes that the customers are in the centre of producer\u27s attention. Companies take challenge of how to attract the attention of customers, who expect quality and cheap products on the market with many similar products. In such circumstances companies must take the achievement of scientifical and technological development into consideration. They must also imply modern technology.(Tekavčič, 1997, page 63). This diploma work consists of seven chapters. After introducing the purpose and the goals and also the content, there is also the presentation of the company Ravne Steel Cener d.o.o. in the first chapter. In the second chapter I describe, how we form the selling price of the product in the business system. In the third chapter there is a theoretical descriprtion of what factors influence forming selling prices. In the fifth chapter I will present contemporary accountant solutions and how to deal with costs. In the sixth chapter there is the analysis of commercial function and selling in the company Ravne Steel Center d.o.o.. Finally, there is the conclusion in the seventh one