| Popis: |
V diplomskem delu je predstavljeno delovanje javnega vzgojno izobraževalnega zavoda za predšolsko vzgojo, izvajanje procesov, aktivnosti ter dejavnosti in s tem v zvezi nastali stroški, ki so nujen pogoj za opravljanje kakovostnih storitev vzgoje in varstva otrok. Presoja se uporabnost activity based costing metode, ciljne metode, benchmarking metode ter kaizen metode za boljše obvladovanje stroškov. S pomočjo obravnavanih metod bi lahko vplivali na dvig kakovosti opravljanja storitev predšolske vzgoje ter povečali učinkovitost in uspešnost poslovanja javnih vzgojno izobraževalnih zavodov za predšolsko vzgojo. The diploma work is focused on operation of the public educational institution for preschool education. Moreover, activities of the institution are described and costs expense linked with them, which are a pressing term for quality of educational and custodial service. The practicability of activity based costing method, target costing method, benchmarking method and kaizen method is estimated. These methods could improve cost management, quality of preschool education and operation effectiveness of public educational institutions for preschool education. |
