The Effect of Products Inventory Method Change on Business Profitability of the Construction Company in the Recession

Diplomska naloga z naslovom »Vpliv spremembe metode vrednotenja zalog učinkov na poslovni izid gradbenega podjetja v času recesije« obravnava vse tri dovoljene metode vrednotenja zalog nedokončane proizvodnje in proizvodov. Po opisanih metodah vrednotenja zalog v začetnem delu smo obravnavali stroške iz več zornih kotov, kajti prav poznavanje stroškov nam omogoča pravilno razporejanje le-teh in pravilno vrednotenje zalog po želeni metodi. V praktičnem delu diplomske naloge smo obravnavali metodo vrednotenja zalog po zoženi lastni ceni, metodo vrednotenja zalog po proizvajalnih stroških in metodo vrednotenja zalog po spremenljivih proizvajalnih stroških skozi poslovanje gradbenega podjetja, ki posluje v času recesije. S praktičnimi primeri smo ugotavljali, ali bi bilo za gradbeno podjetje bolje spremeniti metodo vrednotenja zalog ali ima primerno metodo. Z diplomsko nalogo smo pridobili boljši vpogled v sam sistem vrednotenja zalog nedokončane proizvodnje in proizvodov ter spoznali vplive izbranih metod na poslovni uspeh posameznega leta.The thesis »The effect of products inventory method change on business profitability of the construction company in the recession« considers all three permitted methods of evaluating the inventories of unfinished production and products. After describing the methods of evaluation of inventories at the beginning, we considered costs from different angles because knowing the costs enables us to allocate them correctly and evaluate properly the inventory according to the desired method. In the practical part of the thesis we discussed the method of valuation of inventories after the contracted full costs, the method of valuation of invetories at production costs and inventory valuation method at variable production costs trough operating construction company, which operates in times of recession. With practical examples we established whether it would have been better to change the construction company\u27s valuation method or the current method was appropriate. Troughout the thesis we have gained a better insight into the system of valuation of inventories of unfinished production and products, and learned about the impacts of selected methods to bussines success each year