Extension of activity based costing

Zaradi uveljavitve proizvodnje vedno številčnejših serij se v organizacijah pojavlja več posrednih stroškov, katerih upravljanje je zahtevnejše od neposrednih. Kot rešitev tega so se pojavile primernejše metode za celotno obvladovanje organizacije, ki vključujejo tudi metode za natančnejše kalkuliranje posrednih stroškov. Skupaj s tem se je razvila ideja o managementu organizacije, ki temelji na sestavinah dejavnosti in z njo združljiva ideja o kalkuliranju stroškov na podlagi sestavin dejavnosti. V diplomskem delu je predstavljena razširitev metode za kalkuliranje stroškov na podlagi sestavin dejavnosti in njena uporaba v realnem poslovnem procesu s priloženo analizo rezultatov.Owing to the implementation of the production of an ever growing number of batches, organisations create more indirect costs, the management of which is more complex than that of direct costs. As a solution to this, more appropriate methods of overall management of an organisation have appeared, which also include methods for more precise indirect costing. Alongside this, an idea of organisation management based on activity components has been developed, as well as a compatible idea of activity based costing. In this thesis, the extension of activity based costing is presented, as well as its use in a real business process, with an enclosed result analysis