05. ICV sastanak (cena koštanja) Bojan Šćepanović MCB 2

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Primeri određivanja cene koštanja (product costing)

Primeri određivanja cene koštanja (product costing)

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  • 1. Cena koštanja (product costing)Akademija Controllinga Nivo II / Poglavlje I A9© CONTROLLER AKADEMIE AG & MCB-Menadžment Centar Beograd Određivanje targetirane prodajne cene (srp)UtrošaksatiRadOstaloMaterijalRadOstaloUkupnoCFCpravaCFCpravaSOPscenapokomukupnoCFCprava1234567891011a11b12a12b13141516a16b2*34*54*67+8+913*1412a+1512b+15kolmeracenakolsaticena€/satcena€/sat€€€€komada€€€€Sirovine:C-Ploča1kom90090090011,61,61,61,6Bojenje5kg2010010050,84,04,04,0Pomoćnidelovi:Glava1kom3004003201.0201209050170140Telo1kom5004002501.150605080140130Ruke4kom3002502007508070150230220Materijal3.920545,6495,6Montaža12sati10€15€1201803002,52,030241212144174168Bojenje4sati10€30€401201608,07,5323042080112110Testiranje1sati10€20€1020303,02,032110101312Ukupnokorišćenikapaciteti17satiRad(vreme)490299,0290,0Subtotal2.1001.2201.0904.410325266519,6844,6785,6Cenakoštanjaproizvodnje(COGS-CostOfGoodsSold)5.2555.196Magacin,pakovanje,izlaznalogistika,otprema3,0%158Tačkaintervencije5.412Costcentar:Sektorprodaje,magacin,marketistraživanje10,0%541Costcentar:Menadžmentiadministracija9,0%487Minimalnopokriće(bezROI/EBITtargeta)6.441DodatakzaROItarget9,2%jednakoROS(MRAcelekompanije)od:10,1%593TargetiranaProdajnaCena(TPC)7.034Postignutaprodajnacena(PPC)6.800Varijansa=TPC-PPC;Procenat=TPC/PPC-234103,4%Contribution1(Prodajnacena-proco)2.39035,1%Targetcontributioncena€/sat€Proco(VT)MaterijalAmortizacijaOstalidirektanstruco