Kontroling proizvodnje (Product Costing)Logiko d.o.o.
Kontroling je komunikacijski most između različitih funkcionalnih cjelina poduzeća.
Kontrolerske informacije mogu pomoći pravovremenom uočavanju potrebe za promjenama.
Kontroling razvija senzibilnost menadžmenta i za ono što se u broju ne može izreći, a “računa se”, važno je, danas ili će već sutra biti kasno.
Kontroling proizvodnje (Product Costing)Logiko d.o.o.
Kontroling je komunikacijski most između različitih funkcionalnih cjelina poduzeća.
Kontrolerske informacije mogu pomoći pravovremenom uočavanju potrebe za promjenama.
Kontroling razvija senzibilnost menadžmenta i za ono što se u broju ne može izreći, a “računa se”, važno je, danas ili će već sutra biti kasno.
This document is a seminar paper about the mineral wealth of Africa. It discusses Africa's rich natural resources. Some of the key minerals found in Africa include gold, diamonds, platinum, uranium, and oil. Countries with significant mineral deposits include South Africa, Democratic Republic of Congo, Botswana, Zimbabwe, and Nigeria. Africa has large reserves of minerals that are important for economic development and modern technology if properly managed.
This document describes several websites that provide free seminar papers, diploma papers, and materials to help with matura exams. The websites contain works from all fields as well as PowerPoint presentations and other educational materials. Users can find seminar papers, diploma papers, matura papers, and supporting literature on the sites. The sites allow viewing of the content and first three pages of each paper so users can select materials that fully meet their needs. Papers from the databases can be downloaded and customized to create unique works. Users can also order custom papers if none are found matching their requirements.
This document is a seminar paper written by Ermin Spahić at the University of Zenica Faculty of Law Department of History of State and Law. The paper was written in November 2009 under the mentorship of Doc. Dr. Dževad Drino on the topic of slavery. The document also contains advertisements for free seminar papers, diploma works, and other educational materials available on various websites related to student papers and projects.
This document advertises free seminar papers, diploma papers, and matriculation texts as well as PowerPoint presentations and other educational materials on various topics. It lists several websites that contain these materials and notes that the sites allow users to view the content of papers and their first three pages to select materials that fully meet their needs. The document encourages finding existing papers in the database to create a unique work and also offers custom paper writing if users cannot find a suitable existing paper.
This document is an advertisement for websites that provide free seminar papers, diploma works, and matriculation papers written on various topics in Serbian. It lists several website URLs where students can find and download educational materials like completed papers and PowerPoint presentations. The websites contain seminar, diploma and matriculation papers from all fields that students can use to help create their own unique work. If a suitable pre-written paper is not found in the database, students can also order a custom text on the websites.
This document is a seminar paper about the mineral wealth of Africa. It discusses Africa's rich natural resources. Some of the key minerals found in Africa include gold, diamonds, platinum, uranium, and oil. Countries with significant mineral deposits include South Africa, Democratic Republic of Congo, Botswana, Zimbabwe, and Nigeria. Africa has large reserves of minerals that are important for economic development and modern technology if properly managed.
This document describes several websites that provide free seminar papers, diploma papers, and materials to help with matura exams. The websites contain works from all fields as well as PowerPoint presentations and other educational materials. Users can find seminar papers, diploma papers, matura papers, and supporting literature on the sites. The sites allow viewing of the content and first three pages of each paper so users can select materials that fully meet their needs. Papers from the databases can be downloaded and customized to create unique works. Users can also order custom papers if none are found matching their requirements.
This document is a seminar paper written by Ermin Spahić at the University of Zenica Faculty of Law Department of History of State and Law. The paper was written in November 2009 under the mentorship of Doc. Dr. Dževad Drino on the topic of slavery. The document also contains advertisements for free seminar papers, diploma works, and other educational materials available on various websites related to student papers and projects.
This document advertises free seminar papers, diploma papers, and matriculation texts as well as PowerPoint presentations and other educational materials on various topics. It lists several websites that contain these materials and notes that the sites allow users to view the content of papers and their first three pages to select materials that fully meet their needs. The document encourages finding existing papers in the database to create a unique work and also offers custom paper writing if users cannot find a suitable existing paper.
This document is an advertisement for websites that provide free seminar papers, diploma works, and matriculation papers written on various topics in Serbian. It lists several website URLs where students can find and download educational materials like completed papers and PowerPoint presentations. The websites contain seminar, diploma and matriculation papers from all fields that students can use to help create their own unique work. If a suitable pre-written paper is not found in the database, students can also order a custom text on the websites.
1. Klasifikacija troškova | seminarski diplomski
Ovo je pregled DELA TEKSTA rada na temu "Klasifikacija troškova". Rad ima 22 strana. Ovde je
prikazano oko 500 reči izdvojenih iz rada.
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ispod su namerno izostavljeni pojedini segmenti.
Uputstvo o načinu preuzimanja rada možete pročitati OVDE.
S A D R Ž A J
1. UVOD 3
2. Računovodstvo troškova 4
3. Klasifikacija troškova 5
3.1. Troškovi prema vremenu nastanka 6
3.2. Troškovi prema elementima proizvodnje 7
3.2.1. Troškovi materijala 7
3.2.2. Troškovi sredstava 8
3.2.3. Troškovi radne snage 9
3.3. Troškovi prema mjestu nastanka 10
3.4. Troškovi prema vezanosti za nosioce 11
3.4.1. Pojedinačni troškovi 11
3.4.2. Zajednički troškovi 12
3.5. Troškovi prema načinu obračuna po nosiocu 12
3.5.1. Direktni troškovi 12
3.5.2. Indirektni troškovi 13
3.6. Troškovi prema stepenu iskorištenja proizvodnih kapaciteta 13
3.6.1. Fiksni troškovi 14
3.6.1.1. Apsolutno fiksni troškovi 15
3.6.1.2. Relativno fiksni troškovi 17
3.6.2. Varijabilni troškovi 18
3.6.2.1. Proporcionalno varijabilni troškovi 19
3.6.2.2. Progresivno varijabilni troškovi 20
3.6.2.3. Degresivno varijabilni troškovi 21
4. ZAKLJUČAK 22
LITERATURA 23
1. UVOD
Svaki put kada se neki od resursa u preduzeću uloži u proces proizvodnje (npr. materijalni u obliku tekuće ili
stalne imovine, finansijska imovina, te čovjekov fizički ili umni rad) a zbog stvaranja učinaka u obliku
proizvoda ili usluge, prouzrokuje se trošak. U procesu stvaranja zarade pojava troškova je nužnost.
Najraširenija definicija troškova glasi da troškovi predstavljaju vrijednosni izraz trošenja resursa, odnosno
proizvodnih faktora u cilju proizvodnje i prodaje učinka preduzeća i ostvarivanju dobiti po tom osnovu. Uz
pojam troška često se vezuje i riječ rashod.
Poznavanje različitih podjela troškova omogućuje lakše sagledavanje njihova reagovanja u različitim
uslovima (njihovo nejednako kretanje u nejednakim uslovima), kao i njihovo rangiranje prema važnosti u
određenim okolnostima. Različitim klasifikacijama, koje se danas vrše, troškovi se razgraničavaju u cilju
kontrole njihovih kretanja, da se omogući njihovo alociranje po proizvodima ili po mjestima troškova, da se
olakša postupak prilikom utvrđivanja efekata raznih poslovnih poduhvata, da se omoguće brojni analitički
prilazi itd.
2. Računovodstvo 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. Razvoj
troškova počeo je sa razvojem tržišta i tržišne privrede, a troškovi, danas, predstavljaju faktor
konkurentnosti preduzeća kao i kriterij ocjene performansi poslovnih organizacija.
Trošak je mjera u novčanom iznosu, suma resursa koji su upotrijebljeni za neku svrhu. Elementi troškova
proizvodnje materijalnih dobara ili nematerijalnih usluga su naturalne jedinice količine materijala, sati rada i
2. količine ostalih resursa, a trošak mjeri koliko je tih resursa bilo upotrijebljeno.
...
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