Upravljanje troškovnom efikasnošću voznih parkova složenih javnih sistema
Public companies fleet cost efficiency management
Author
Manojlović, Aleksandar V.Mentor
Vukadinović, Katarina S.![](/themes/MirageNardus/images/orcid.png)
Committee members
Filipović, Snežana M.Duboka, Čedomir V.
![](/themes/MirageNardus/images/orcid.png)
Metadata
Show full item recordAbstract
delatnosti, neminovno se postavlja pitanje položaja koji treba da zauzme
podsistem transporta i u okviru toga rad voznih parkova: kao delatnost koja stvara
novu vrednost osnovnom sistemu ili kao neizbežan trošak. Značajnu ulogu u tome
ima način na koji je definisano korišćenje vozila i kako se odvijaju aktivnosti
vezane za vozni park.
Predmet ove disertacije su vozni parkovi složenih javnih sistema i analiza uticaja
metoda upravljanja troškovima na troškovnu efikasnost.
Cilj disertacije je razvoj unapređenog metoda za alokaciju troškova voznih parkova
složenih javnih sistema na osnovu prethodno definisanih parametara
funkcionisanja sistema koji utiču na način korišćenja vozila i na procese i
potprocese podsistema transporta. Metod predstavlja podršku odlučivanju
rukovodiocima voznih parkova prilikom optimizacije organizacije, procesa i
potprocesa podsistema transporta i korišćenja voznih parkova.
U radu je prvo prikazan značaj upravljanja troškovnom efikasnošću u voznim
parkovima. Zati...m su analizirane karakteristike složenih javnih sistema i tipovi
voznih parkova u složenim javnim sistemima, pri čemu je akcenat stavljen na način
posedovanja vozila u voznim parkovima. Prikazan je položaj organizacione jedinice
transport/vozni park u organizacionoj strukturi složenog sistema, kao i procesi
koji se u njoj odvijaju.
Prezentiran je unapređeni metod za alokaciju troškova u podsistemima transporta
složenih javnih sistema koji se zasniva na obračunu troškova prema aktivnostima i
karakteristikama rada voznih parkova. Analizirana je mogućnost njegove primene
za potrebe upravljanja troškovnom efikasnošću voznih parkova. Definisani su
odgovarajući parametri od uticaja na aktivnosti podsistema transporta i uzročnici
troškova u postupku raspoređivanja troškova. Njihovom primenom u metodu
određeni su troškovi aktivnosti podsistema transporta. Prilagođena je procedura
određivanja troškova prema aktivnostima za primenu u voznom parku javnog
preduzeća. Zatim je razvijeni metod primenjen u voznom parku jednog javnog
preduzeća u Republici Srbiji. Razvijeni metod, prilagođen datom okruženju,
pokazao se pogodnim za korišćenje u velikim voznim parkovima naših javnih
preduzeća, i kao međufaza za postepenu primenu sveobuhvatnog sistema za
upravljanje troškovima prema aktivnostima.
With the contemporary tendencies for business systems to concentrate on their
core activities, the question arising indispensably is the position that should be
occupied by the transport activity and fleet operation within: is it the activity
which provides an added value to the core system or a cost that could not be
avoided. The manner of defining the vehicle utilization and the realization of the
activities linked to the fleet play an important role in this matter.
The object of this dissertation are fleets of complex public systems and the impact
analysis of cost management methods on cost efficiency.
The objective of the dissertation is the development of cost allocation method
within public fleets based on system operation predefined parameters that affect
vehicle utilization and transport subsystem processes and sub-processes. The
method is a decision support system for fleet managers intended for optimization
of the organization, processes and sub-processes of transport and fle...et operation
subsystems.
The dissertation has first highlighted the importance of fleet’s cost efficiency
management. Afterwards, the characteristics of complex public systems and types
of public fleets were analyzed, with emphasis on fleet ownership. Position of the
transport organizational unit/fleet department within the organizational structure
of a complex public system has been presented, as well as processes taking place
within.
An improved fleet cost efficiency management method is then shown within
transport subsystems of complex public systems based on Activity Based Costing
and fleet operation characteristics . The possibility of its implementation into fleet
cost efficiency management has been analyzed. Relevant parameters influencing
transport subsystem activities and cost drivers in the cost allocation procedure
have been defined. Their usage in this method allowed transport activities’ costs to
be determined. Cost determination procedure based on Activity Based Costing in
the public companies fleet has been appropriately adapted. The method has been
implemented in one public company fleet in the Republic of Serbia. The established
method, adapted to such environment, proved to be suitable for use in large fleets
of Serbian public companies, and as an intermediate stage for the gradual
implementation of a comprehensive system for activity based cost management.