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This document is a student paper about replacing the electric motor on a "BEKO" washing machine. It discusses replacing the electric motor and lists several websites that provide free seminar papers, diploma papers, and matriculation papers along with PowerPoint presentations and other educational materials across all subject areas. The websites allow users to view the content and first three pages of papers to select ones that fully meet their needs, and papers in their databases can be downloaded and customized to create unique works. Users can also order custom papers if ones meeting their requirements are not found.
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Uloga 'sive ekonomije' u postsocijalistickoj transformaciji drustvaivica_seminarski
This document discusses the role of the "gray economy" in the post-socialist transformation of society. It provides information about free seminar, diploma, and matriculation papers and other educational materials available on multiple websites that can be used to find and download works to help create unique papers and projects. The websites contain works from all fields that can be viewed in full before selecting to ensure the perfect fit for needs. Custom works can also be ordered if nothing suitable is found.
This document provides information about seminar, diploma and graduation papers available on various websites. It lists several websites that contain free works from all fields as well as PowerPoint presentations and other educational materials. The websites allow users to find seminar, diploma or graduation papers, presentations and other educational resources. In contrast to other sites, these sites allow viewing the full content and first three pages of each work so users can accurately choose what fully meets their needs. The databases contain papers that can be downloaded and used to create unique works. Users can also order custom papers if a suitable one is not found.
This document provides information about free seminar, diploma, and matriculation papers and supporting literature that can be found on various websites. The websites contain works from all fields, PowerPoint presentations, and other educational materials. Unlike other sites, these sites allow users to view the content, first three pages, and summary of each work so they can accurately choose what fully suits their needs. The databases contain seminar, diploma, and matriculation papers that can be downloaded to create a unique work. If a suitable work is not found, custom texts and supporting literature can be ordered through the websites.
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This document provides information about free seminar, diploma, and matriculation papers and supporting literature that can be found on various websites. The websites contain works from all fields, PowerPoint presentations, and other educational materials. Unlike other sites, these sites allow users to view the content, first three pages, and summary of each work so they can accurately choose what fully suits their needs. The databases contain seminar, diploma, and matriculation papers that can be downloaded to create a unique work. If a suitable work is not found, custom texts and supporting literature can be ordered through the websites.
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This document provides an overview of the organization of the company "Swisslion" in Vršac. It begins with an introduction that states the topic is analyzing the organization of the company "Swisslion" located in Vršac, Serbia. It then lists various websites that provide free seminar papers, diploma works, matriculation papers, PowerPoint presentations, and other educational materials on all topics. The websites allow users to view the content and first three pages of materials to select accurately what fully meets their needs. Custom works can also be ordered if needed materials are not found in existing databases.
1. Fiksni troškovi | seminarski diplomski
Ovo je pregled DELA TEKSTA rada na temu "Fiksni troškovi". Rad ima 13 strana. Ovde je prikazano
oko 500 reči izdvojenih iz rada.
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VISOKA POSLOVNA ŠKOLA
STRUKOVNIH STUDIJA NOVI SAD
FIKSNI TROŠKOVI
SEMINARSKI RAD Nastavni predmet: Upravljanje i kontrola troškova
Novi Sad, decembar 2009. god SADRŽAJ
1. Uvod u troškove.......................................................................................2 1.1. Pojam i definisanje
troškova...........................................................2 2. Klasifikacija
troškova..............................................................................4 2.1. Podela troškova u odnosu na dinamiku
obima proizvodnje...........4 2.2. Fiksni troškovi................................................................................5
2.2.1. Apsolutno fiksni troškovi.......................................................6 2.2.2. Relativno fiksni
troškovi........................................................9 3.
Zaključak................................................................................................11
Literatura....................................................................................................12
2
1. UVOD U TROŠKOVE 1.1. Pojam i definisanje troškova
Troškovi su jedan od osnovnih pojmova savremene ekonomije. Oni su jedan od najznačajnijih faktora, ako
ne i najznačajniji koji pored prihoda (dimenzija i karakteristika tržišta) utiče na dobit preduzeća. Ali ne tako
davno, o troškovima se nije znalo mnogo. Razvoj troškova počeo je sa razvojem tržišta i tržišne privrede. A
troškovi, danas, predstavljaju faktor konkurentnosti preduzeća kao i kriterijum ocene performansi poslovnih
organizacija. Postoje brojne definicije troškova a neke od najznačajnijih su : Troškovi predstavljaju
novčani izraz materijalnih dobara, rada, usluga i javnih izdataka, koji su potrebni za ostvarivanje zadatka
preduzeća. Troškovi su u vrednosti izražen utrošak elemenata proizvodnje u procesu reprodukcije.
Troškovi su u vrednosti izražena, pogonski neophodna normalna potrošnja dobara ili usluga za proizvodnju
proizvoda ili u najkraćoj formulaciji-troškovi su proizvodnjom uslovljena potrošna dobra. U troškove spada
samo potrošnja koja je uslovljena proizvodnjom Novih proizvoda, a ako preduzeće čini prekomerne izdatke,
to ne predstavlja troškove. Troškovi su vrednosti utrošaka u reprodukciji. Kvantitativno posmatrani
troškovi su umnišci utrošaka elemenata proizvodnje i cena tih utrošaka po jedinici utrošaka. Da bi utrošene
vrednosti bile trošak potrebno je : Da se trošenja elemenata proizvodnje zbivaju u procesu reprodukcije
Da su trošenja vrednosti nastala u reprodukciji, prouzrokovana utrošcima elemenata proizvodnje
3
Da utrošeni elementi proizvodnje imaju izraz društvenog priznanja ekonomske vrednosti1 Dobit preduzeća
jeste ključna kategorija za opstanak i rast, čija maksimizacija predstavlja osnovni i neizbežan cilj svakog
preduzeća. Ona jeste ključna stavka za svaku menadžersku odluku. Zavisnost dobiti od troškova može se
izraziti sledećom relacijom, koja predstavlja najuprošćeniji oblik ove funkcije : Dobit = Prihod - Troškovi Ako
je osnovni cilj preduzeća da ostvari najveću moguću dobit, onda iz toga indirektno proizilazi da je
istovremeno osnovni cilj preduzeća minimizacija troškova. Ali to nije sve. Troškovi nisu samo statička
kategorija, već zavise i od vremena (inflacije, globalnih ekonomskih kretanja…), prostora i tokova u
preduzeću. Sve veca ulaganja u moderna sredstva za proizvodnju čine preduzeća sve menje elastičnim u
vođenju poslovne politike, menjenju proizvodnih programa, dok s druge strane, nagli rast privrede praćen
promenama i kolebanjima iziskuje od preduzeća upravo veću fleksibilnost. Mogućnost preduzeća da opstane
i razvije se zavisi od njegove sposobnosti da se prilagodi tim međusobno suprotnim zahtevima. Zbog toga je
bitno da preduzeće formira određenu strategiju ponašanja i da pravovremeno donosi odluke kako bi se i
pored relativne neelastičnosti moglo prilagoditi trenutnoj situaciji. A za to su mu potrebne adekvatne
informacije. Da bi uspešno upravljali preduzećem, rukovodioci (menadžeri) moraju u svakom trenutku znati
iznose troškova. A pošto je osnovna funkcija menadžera planiranje, oni pre svega moraju planirati troškove
koji će nastajati u budućnosti. Da bi smo uspešno planirali dobit preduzeća, a samim tim i troškove,
2. potrebno je pre svega poznavati njihovu strukturu i dinamiku. 2
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