This document discusses several ways that Excel spreadsheets can contain outdated, inconsistent, or erroneous information and formulas that deviate from approved models. It recommends tracking changes for compliance, evaluating complexity and common errors, and identifying external dependencies and broken links.
3.KAIZEN™ KONGRES 2019.
Beograd, Hotel Crowne Plaza, 23-24.9.2019.
Naučite o KAIZEN™ metodologiji od 30 vrhunskih praktičara iz Srbije. Očekuje vas 5 panela, izuzetno zanimljive diskusije, kao i Gemba walk u čak pet kompanija: Panasonic, Contitental, Eaton, Galeb Grupa i Adient koje su uspešno implementirale KAIZEN™ u svoje poslovanje.
Panelisti dolaze i najvećih kompanija koje posluju u Srbiji: JT International, Mitsubishi, NIS, Beorol, Galeb Grupa, Metalac AD, Delta auto, Toyota, Epson, Tarkett, Henkel, Tetra Pak, Panasonic, Hemofarm, Ametek...
Više informacija: https://bit.ly/2kqEWHd
Kompletan flajer: https://bit.ly/2lYFDYN
This document discusses several ways that Excel spreadsheets can contain outdated, inconsistent, or erroneous information and formulas that deviate from approved models. It recommends tracking changes for compliance, evaluating complexity and common errors, and identifying external dependencies and broken links.
3.KAIZEN™ KONGRES 2019.
Beograd, Hotel Crowne Plaza, 23-24.9.2019.
Naučite o KAIZEN™ metodologiji od 30 vrhunskih praktičara iz Srbije. Očekuje vas 5 panela, izuzetno zanimljive diskusije, kao i Gemba walk u čak pet kompanija: Panasonic, Contitental, Eaton, Galeb Grupa i Adient koje su uspešno implementirale KAIZEN™ u svoje poslovanje.
Panelisti dolaze i najvećih kompanija koje posluju u Srbiji: JT International, Mitsubishi, NIS, Beorol, Galeb Grupa, Metalac AD, Delta auto, Toyota, Epson, Tarkett, Henkel, Tetra Pak, Panasonic, Hemofarm, Ametek...
Više informacija: https://bit.ly/2kqEWHd
Kompletan flajer: https://bit.ly/2lYFDYN
Digitalization involves converting analog information into digital form so it can be stored and processed on computers using binary digits. As all information can be represented digitally, companies are increasingly digitalizing their processes. This provides advantages like improved integration, data longevity, and productivity gains through tools like ERP and BI systems. While digitalization allows for new possibilities, companies must properly organize their digital technologies and data to avoid chaos. The automotive industry in particular stands to benefit from digital innovations that enhance comfort, safety, and sustainability.
This document summarizes a presentation from the 5th ICV Conference in May 2017 about digital transformation. The presentation discusses how the 4th Industrial Revolution will fundamentally change how people live, work and relate through emerging technologies. It provides examples of real-world Internet of Things use cases across many industries from smart homes and cities to tracking livestock. The presentation argues that data and analytics are key to gaining insights and that finance must embrace digital transformation now to stay relevant, with many CEOs believing technology will greatly impact the future role of the CFO.
Automatic household devices and responsive retail technologies illustrate growing consumer demand for convenience solutions. As connectivity increases, some consumers also seek more private social interaction methods and tech-based stress relief. Overall, these trends reflect how technology is evolving to minimize effort for busy individuals seeking efficiency and discretion in daily life.
The document discusses supply chain concepts including planning, procurement, production, logistics, and customer service. It provides an overview of key supply chain terms and strategies to improve efficiency. Some goals mentioned include increasing order fulfillment rates, forecast accuracy, and customer responsiveness while decreasing out-of-stock items, errors, and costs across the supply chain. The document also discusses ERP systems and their role in integrating business processes and information flow.
Digitalization involves converting analog information into digital form so it can be stored and processed on computers using binary digits. As all information can be represented digitally, companies are increasingly digitalizing their processes. This provides advantages like improved integration, data longevity, and productivity gains through tools like ERP and BI systems. While digitalization allows for new possibilities, companies must properly organize their digital technologies and data to avoid chaos. The automotive industry in particular stands to benefit from digital innovations that enhance comfort, safety, and sustainability.
This document summarizes a presentation from the 5th ICV Conference in May 2017 about digital transformation. The presentation discusses how the 4th Industrial Revolution will fundamentally change how people live, work and relate through emerging technologies. It provides examples of real-world Internet of Things use cases across many industries from smart homes and cities to tracking livestock. The presentation argues that data and analytics are key to gaining insights and that finance must embrace digital transformation now to stay relevant, with many CEOs believing technology will greatly impact the future role of the CFO.
Automatic household devices and responsive retail technologies illustrate growing consumer demand for convenience solutions. As connectivity increases, some consumers also seek more private social interaction methods and tech-based stress relief. Overall, these trends reflect how technology is evolving to minimize effort for busy individuals seeking efficiency and discretion in daily life.
The document discusses supply chain concepts including planning, procurement, production, logistics, and customer service. It provides an overview of key supply chain terms and strategies to improve efficiency. Some goals mentioned include increasing order fulfillment rates, forecast accuracy, and customer responsiveness while decreasing out-of-stock items, errors, and costs across the supply chain. The document also discusses ERP systems and their role in integrating business processes and information flow.
1. 1S R B I J A
Danijela Medić
Menadžer finansijske analize
Industrija mesa AD
NEOPLANTA
4. sastanak ICV Srbija
Beograd, 24 maj 2012
Prodajna
cena
svežeg mesa POVERLJIVO
2. 2S R B I J A
Nelt grupa
Distribucija
Proizvodnja - Neoplanta
Logističke usluge
Maloprodaja - Neoplanta
Srbija, Crna Gora, Bosna, Makedonija, Angola....
4. 4S R B I J A
Industrija mesa AD Neoplanta
Tradicija iz koje se razvila AD Neoplante datira iz 1885. godine.
Neoplanta ima tri osnovne delatnosti:
1. PROIZVODNJA - klanica, konfenkcioniranje mesa, prerada mesa
2. POLJOPRIVREDA - poljoprivredna proizvodnja i stočna farma
3. DISTRIBUCIJE – veleprodaja, izvoz i 23 sopstvena maloprodajna objekata
44M€ prodaja u 2011
700 zaposlenih
Misija kompanije - Proizvodnja visokokvalitetnih i zdravih proizvoda uz
razvoj imidža koji uliva poverenje našim potrošačima i poslovnim
partnerima.
5. 5S R B I J A
Danijela Medić
Obrazovanje
– Master studije - Ekonomski fakultet Subotica.
Radno iskustvo
– Finansijski analitičar – Neoplanta
– Menadžer FA – Neoplanta
– 3 godine radnog staža
Hobi-interesovanja
– Stoni tenis
– Web design
– Excel ekspert
– Izlasci
6. 6S R B I J A
Skraćenice
CK – cena koštanja – u ovom primeru obuhvata
samo direktan materijal
TC – tržišna (prodajna) cena;
MACO – marginalna kontribucija, razlika prodajne i
cene koštanja
MACO% = MACO/TC
Ponder - udeo u tržišnoj vrednosti svakog artikla;
pokazuje odnos vrednosti pojedinih artikala
Price radar – izveštaj popisa cena na tržištu.
7. 7S R B I J A
• 1. Od više jedan...
• 2. Od jednog više...
Formiranje cene koštanja
8. 8S R B I J A
1. Od više, jedno...
3 din
5 din
2 din
10 din cena koštanja
+ 1 din marža
= 11 prodajna cena
9. 9S R B I J A
1.000 din
10 kg
B
500
300
200
A
100
200
700
2. Od jednog, više...
C
333
333
333
Cena koštanja (CK)??
Pitanje za milion
dolara: Kolika je
CK repića?
∑
10. 10S R B I J A
Obračun CK
(princip: tržišna vrednost)
* Ponder pokazuje udeo u tržišnoj vrednosti svakog artikla
Količina
(kg)
TC/kg
Tržišna
vrednost
Ponder CK CK/kg
4 150 600 54% 541 135
5 100 500 45% 450 90
1 10 10 1% 9 9
∑ 10 1,110 100% 1,000
11. 11S R B I J A
Obračun CK
(princip: tržišna vrednost)
Različite cene svinja
Ponder CK 1 CK 2 CK 3
54% 135 203 270
45% 90 135 180
1% 9 14 18
100% 1,000 1,500 2,000
12. 12S R B I J A
Planska MACO
TC/kg CK/kg MACO MACO u %
150 135 15 10%
100 90 10 10%
10 9 1 10%
∑ 100 110
targetirani
prosek = 10%
13. 13S R B I J A
Kretanje cena žive stoke u 2011. i
projekcija za 2012. godinu
14. 14S R B I J A
Stvarna MACO
Jan/Dec
CK/kg TC/kg MACO MACO u % TC/kg MACO MACO u %
135 150 15 10% 100 (35) -35%
90 100 10 10% 140 50 36%
9 10 1 10% 10 1 10%
∑ 100 110
targetirani
prosek = 10%
110
targetirani
prosek = 10%
Januar Decembar
15. 15S R B I J A
Osnovni principi
1. Prodajne cene svežeg mesa su direktno i linearno
zavisne od cena živih životinja.
2. Sezonalnost prodajnih cena ne prati cenu koštanja
pojedinih artikala.
3. Marginalna kontribucija (MACO) se posmatra na
nivou cele životinje (primer: 10%).
4. Planiranje i promena prodajnih cena svežeg mesa se
radi na nedeljnom nivou na osnovu price radara.
5. Marginalna kontribucija na svežem mesu se kreće
od 2% do 10% u veleprodaji.