Primena TD ABC metode za upravljanje troškovima u akreditovanoj laboratoriji za fizičko-hemijska ispitivanja

Abstract

Akreditacija laboratorije predstavlja potvrdu kompetentnosti laboratorije. Osnovni cilj jeste obezbeđenje poverenja korisnika usluga laboratorijskih ispitivanja u tačnost i preciznost rezultata. Opstanak laboratorije na tržištu, bez obzira da li je ona u potpunosti nezavisna ili je deo većeg poslovnog sistema, u značajnoj meri zavisi od upravljanja resursima, pri čemu je od posebnog značaja efektivno upravljanje troškovima. U radu je prezentiran način obračuna troškova prema unapređenoj verziji obračuna troškova na osnovu aktivnosti - ABC (Activity-Based Costing), koji je afirmisan kao metoda obračuna troškova po aktivnostima zasnovana na vremenu - TD ABC (Time-Driven Activity-Based Costing). Navedena metoda je primenjena u Laboratoriji za fizičko-hemijska ispitivanja u Galenika Fitofarmaciji a.d. u kojoj se sprovode ispitivanja pesticidnih materija (tehničkih materija i gotovih proizvoda). Primenom navedenih metoda moguće je utvrditi realne troškove koji nastaju pri pružanja usluge laboratorijskog ispitivanja, ali i efikasnost pojedinačnih aktivnosti u tom procesu.

Accreditation of a laboratory is verification of the competence of a laboratory regarding methods and procedures applied, personnel, the equipment used and working conditions. The main goal is establishment of customer trust in accuracy and precision of laboratory test results. Accredited laboratory has more specific costs than laboratory which is not accredited. To survive on the market, regardless the laboratory is independent or it is a part of a bigger system, the laboratory needs to establish resource management, especially effective cost management. Cost management describes approaches and short-term and long-term management activities, which make value for the customer, according to his known, reported or obligatory requirements and needs. In modern approach, there are different methods for cost calculation. One of them is ABC (Activity-Based Costing) method which adds activity costs to products and services trough activities needed for their finalization. In this paper, there is presented improved ABC method for obračun costs, affirmed as activity based cost calculation based on time - TD ABC (Time-Driven Activity-Based Costing). The method uses time as a primary base for costs allocation on products, porudžbine, customers. This is the way for simpler and less expansive getting of information's about costs. This paper describes TD ABC method implemented in accredited Laboratory for physical and chemical testing, which is a part of company Galenika Fitofarmacija a.d. The scope of testing in this laboratory are pesticide materials, meaning technical substances and finished products, within quality control for different internal customers. By using TD ABC method it is possible to define real costs, generated during the laboratory testing, and also effectiveness of specific activities in this process.