APPROPRIATENESS OF ACTIVITY BASED COSTING FOR THE SERVICE COMPANY X

Podjetja težijo k vedno večji učinkovitosti in uspešnosti. V razmerah, ki vladajo v poslovnem okolju, je mogoče večjo učinkovitost in uspešnost dosegati z boljšim obvladovanjem stroškov. Stroške lahko obvladujemo z uporabo tradicionalnih ali sodobnih metod obvladovanja. Najpogosteje uporabljeni metodi sta tradicionalni metodi obvladovanja stroškov po stroškovnih mestih in stroškovnih nosilcih. Tudi storitveno podjetje X uporablja tradicionalno metodo obvladovanja po stroškovnih mestih. Ker se podjetje zaveda pomena obvladovanja in je v obstoječem sistemu mogoče zaslediti pomanjkljivosti, smo se odločili, da preučimo možnost uvedbe procesnega obvladovanja stroškov. Ugotovili smo, da je za podjetje smiselno, da nadgradi sedanji način obvladovanja, saj bi bila uvedba procesnega obvladovanja stroškov povezana z velikimi stroški in porabljenim časom uvedbe. To sta slabosti zaradi katerih se podjetja največkrat ne odločajo za uvedbo metode procesnega obvladovanja stroškov, čeprav je zanjo značilno pravilnejše obvladovanje stroškov. Prednost metode je, da se stroški pripisujejo na podlagi meril, ki so odvisna od povzročiteljev stroškov. Ideja metode je namreč, da ni mogoče neposredno vplivati na stroške, možno pa je vplivati na procese, ki stroške povzročajo.Companies tend to higher efficiency and performance. In situation that rule business world, higher efficiency, and performance can be achieved with better cost management. Cost can be managed with the usage of traditional or modern methods of management. Traditional methods of cost management, based on cost position and cost bearers, are the most frequent. The service company X, which provides services, uses the traditional method of managing cost positions. The service company X is aware of the importance of management and controlling, but there are some disadvantages in the existing system, so we decided to examine the possibility of introducing activity based costing. We found out that upgrading of the management would be in place for this company. Namely, the introduction of activity based costing is connected with great cost and time that we spent with introduction. These two disadvantages are the reason why companies do not decide for introduction of the method although this is more regular. The advantage of this method is that costs are attributed on the basis of criteria, which depend on creators of costs. The idea of this method is that it is not possible to influence on costs directly, but it is possible to influence on processes which cause them