20.500.12556/RUL-170636 Optimizacija proizvodnih procesov z uporabo metodologij Value Stream Mapping (VSM) in Activity-Based Costing (ABC) Optimisation of production processes with the help of Value Stream Mapping (VSM) and Activity-Based Costing (ABC) methodologies Diplomsko delo obravnava analizo in optimizacijo proizvodnega procesa v podjetju Elvez d.o.o., ki deluje v avtomobilski industriji, elektroindustriji in industriji bele tehnike. V ospredju sta metodi Value Stream Mapping (VSM) in Activity-Based Costing (ABC), ki omogočata celovit pristop k izboljšanju učinkovitosti in stroškovne preglednosti. VSM se uporablja za vizualizacijo materialnega in informacijskega toka ter prepoznavanje izgub v procesu, medtem ko ABC omogoča natančno določanje stroškov posameznih dejavnosti. Delo poudarja pomen teh metod v sodobnem industrijskem okolju, kjer so ključni zmanjševanje stroškov, povečanje učinkovitosti in ohranjanje kakovosti. V uvodu so predstavljeni namen, cilji, struktura ter metodološki pristop raziskave, ki temelji na prepoznavanju pomanjkljivosti in oblikovanju predlogov za izboljšave na podlagi empiričnih podatkov. 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. analiza proizvodnje metoda activity - based costing metoda value stream mapping optimizacija proizvodni procesi production analysis activity-based costing (ABC) method value stream mapping (VSM) method optimization production processes true false false Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-07-11 07:30:16 2025-07-11 07:30:22 2025-08-04 12:24:16 0000-00-00 00:00:00 2025 0 0 68 f. 2025 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 658.51:005.52(043.2) 271458 244743683 39382.pdf 39382.pdf 1 B38673D0FCC2CC016A8CFAB82E70EC30 76d52c28dfc7f27c9b122bf9de374f5256add6b59574a89eac9b722d440427c5 392339b4-5e16-11f0-b232-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=212672 Fakulteta za strojništvo 0 0 0