20.500.12556/RUL-118202 Vpliv stroškov vezave kapitala na lastno ceno izdelka The impact of capital costs on the cost of the product Vpliv stroškov vezave kapitala na lastno ceno smo obravnavali na primeru materialnega toka izdelave polizdelkov enega stroja, ki zavzema izdelavo sedemdesetih polizdelkov. Iz celotnega vzorca smo vzeli 22 reprezentativnih polizdelkov, ki smo jih podrobneje analizirali. Pretočni čas smo določili glede na porabo izdelanih polizdelkov iz naročenega surovega materiala v poslovanju preteklega leta. Za vsak vzorec smo določili stroške izdelave po metodi TDABC, določili EOQ izdelave ter vse podatke povezali v VSM diagram. Iz dobljenih rezultatov smo primerjali dvig celotne lastne cene izdelave prve serije v primerjavi z zadnjo do porabe naročenega materiala. Stroške smo po principu vitke proizvodnje razdelili na stroške aktivnosti, dodane, nujne nedodane in nenujne nedodane vrednosti, ki predstavljajo zapravljanje. Ugotovili smo ključne parametre, ki najbolj vplivajo na dvig stroškov vezave kapitala. Največji vpliv ima MOQ naročenega materiala in poraba polizdelkov. Njuna neusklajenost najbolj vpliva na dvig stroškov zapravljanja, kar posledično negativno vpliva na lastno ceno. K zapravljanju največ doprineseta stroška skladiščenja in čakanje delovnega mesta pred ali po pričetku dela. The impact of capital cost on the cost of the product was considered in the case of the material flow of the production of semi-finished products of one machine, which produces 70 different products. From the whole sample, we took 22 samples, which were analysed in detail. The flow time was determined according to the consumption of semi-finished products made from the ordered raw material in the operations of the previous year. For each sample, we determined the production costs according to the TDABC method, afterwards we determined the EOQ of production and connected all data into a VSM diagram. From the obtained results, we compared the increase in production price of the first batch to the last one until all material was consumed. According to the principles of lean production, the costs were divided into the costs of activities of added, necessary non-added and non-necessary added value, which represents waste. We identified the key parameters that have the greatest impact on raising the cost production. The MOQ of the ordered material and the consumption of semi-finished products have the greatest impact. Their mismatch contributes the most to the increase in waste costs, which in turn has a negative impact on the product price. The two factors that increase the waste cost the most are cost of storage and cost of waiting for the operation to start. pretočni časi dodana vrednost metoda TDABC diagram VSM metoda EOQ vitka proizvodnja zapravljanje throughput times added value TDABC EOQ VSM lean manufacturing waste management true false false [F. Kavčič] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2020-08-26 15:08:11 2020-08-26 15:08:16 2023-11-29 08:25:06 0000-00-00 00:00:00 2020 0 Ljubljana 0 XXIV, 94 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 658.5:005.935(043.2) 222656 28120323 5532.pdf 5532.pdf 1 A37ECDEFD98DC120C9996B1F288D5F29 3c6d55a91cec7b343150af9af4efbe5283f449303287ea23d0be64e1b9a4f86f 6ccc2cca-a1b9-11eb-a523-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=132545 Fakulteta za strojništvo 0 0 0