The thesis focuses on the analysis and optimization of the production process at Elvez d.o.o., a company operating in the automotive, electrical, and white goods industries. It highlights the use of two key methodologies: Value Stream Mapping (VSM) and Activity-Based Costing (ABC), which together enable a comprehensive approach to enhancing efficiency and cost transparency. VSM is employed to visualize the material and information flow and identify waste within the process, while ABC allows for accurate determination of the costs associated with individual activities. The thesis emphasizes the relevance of these methods in today’s industrial environment, where reducing costs, increasing efficiency, and maintaining quality are critical. The introductory chapter outlines the purpose, objectives, structure, and methodological framework of the research, which is based on identifying shortcomings and formulating improvement proposals supported by empirical data and analytical reasoning.
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