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 users can view the content and first three pages of each paper to select one that fully meets their needs. Users can download papers from the database to create a unique work or order a custom text if none are found matching their requirements.
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 users can view the content and first three pages of each paper to select one that fully meets their needs. Users can download papers from the database to create a unique work or order a custom text if none are found matching their requirements.
The document is a seminar paper on the topic of motivation in sports. It was written by a student for a professor in May 2010. The document advertises several websites that provide free seminar papers, diploma works, and materials to help with graduation exams on all topics. The websites contain papers that can be downloaded along with PowerPoint presentations and other educational materials. Users can view the content, first three pages, and summary of each paper to select one that fully meets their needs. Custom papers can also be ordered if a suitable one is not found in the existing database.
This document is a seminar paper about motivation from March 20, 2011. It discusses several websites that provide free seminar papers, diploma papers, and materials to help with graduation exams. The websites contain works from all areas and subjects, as well as PowerPoint presentations and other educational materials. Unlike other sites, these sites allow you to view the content, summary, and first three pages of each work so you can precisely choose what fully meets your needs. The databases contain seminar papers, diploma papers, and works for graduation exams that can be downloaded to create a unique paper. If the required work is not found in the databases, custom works and additional materials can be ordered at any time through the "help with paper
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 viewing the content of papers and their first three pages to select precisely what is needed. Custom paper orders can also be placed for any needed materials not available in the existing collection.
This document discusses websites that provide free seminar papers, diploma papers, and matura papers on various topics to help students. It notes that the websites contain works from all fields as well as PowerPoint presentations and other educational materials. Visitors can view the content, topics, and first three pages of each paper to precisely select ones that fully meet their needs. Papers can be downloaded to create unique works. Custom papers can also be ordered if a suitable one is not found.
This document provides information about seminar papers available on various websites related to diplomski-radovi.com and other educational resources. It states that the websites contain seminar, diploma and matriculation papers, PowerPoint presentations and other materials from all fields that can be downloaded. It highlights that unlike other sites, users can view the content and first three pages of each paper to precisely select what best suits their needs. Original and unique papers can be created with the help of these resources. Users can also order custom papers if a suitable one is not found in the database.
The document is a seminar paper on the topic of motivation in sports. It was written by a student for a professor in May 2010. The document advertises several websites that provide free seminar papers, diploma works, and materials to help with graduation exams on all topics. The websites contain papers that can be downloaded along with PowerPoint presentations and other educational materials. Users can view the content, first three pages, and summary of each paper to select one that fully meets their needs. Custom papers can also be ordered if a suitable one is not found in the existing database.
This document is a seminar paper about motivation from March 20, 2011. It discusses several websites that provide free seminar papers, diploma papers, and materials to help with graduation exams. The websites contain works from all areas and subjects, as well as PowerPoint presentations and other educational materials. Unlike other sites, these sites allow you to view the content, summary, and first three pages of each work so you can precisely choose what fully meets your needs. The databases contain seminar papers, diploma papers, and works for graduation exams that can be downloaded to create a unique paper. If the required work is not found in the databases, custom works and additional materials can be ordered at any time through the "help with paper
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 viewing the content of papers and their first three pages to select precisely what is needed. Custom paper orders can also be placed for any needed materials not available in the existing collection.
This document discusses websites that provide free seminar papers, diploma papers, and matura papers on various topics to help students. It notes that the websites contain works from all fields as well as PowerPoint presentations and other educational materials. Visitors can view the content, topics, and first three pages of each paper to precisely select ones that fully meet their needs. Papers can be downloaded to create unique works. Custom papers can also be ordered if a suitable one is not found.
This document provides information about seminar papers available on various websites related to diplomski-radovi.com and other educational resources. It states that the websites contain seminar, diploma and matriculation papers, PowerPoint presentations and other materials from all fields that can be downloaded. It highlights that unlike other sites, users can view the content and first three pages of each paper to precisely select what best suits their needs. Original and unique papers can be created with the help of these resources. Users can also order custom papers if a suitable one is not found in the database.
1. Troškovi i izdaci | seminarski diplomski
Ovo je pregled DELA TEKSTA rada na temu "Troškovi i izdaci". Rad ima 13 strana. Ovde je prikazano
oko 500 reči izdvojenih iz rada.
Napomena: Rad koji dobjate na e-mail ne izgleda ovako, ovo je samo DEO TEKSTA izvučen iz rada, da bi
se video stil pisanja. Radovi koje dobijate na e-mail su uređeni (formatirani) po svim standardima. U tekstu
ispod su namerno izostavljeni pojedini segmenti.
Uputstvo o načinu preuzimanja rada možete pročitati OVDE.
INTERNACIONALNI UNIVERZITET
BRČKO DISTRIKT
BOSNA I HERCEGOVINA
SEMINARSKI RAD:
TROŠKOVI I IZDACI
Br. Ind. OFM546/2012
vedad7@gmail.com
Brčko, 2013.godina
SADRŽAJ
UVOD…………………………………………………………………………….…….…………2
POJAM TROŠKOVA…………...……………………...……………………………………..3
Izdaci………………………………………………….…………………………………...3
Utrošak....…………………………………………….……………………………………4
Rashodi……………………………………….…………………………………………...4
PODJELA TROŠKOVA………..…………………………………………………………….4
Prirodne vrste troškova……………………………………………...……………………4
Troškovi prema načinu raspoređivanja………………………………………..………….5
Troškovi prema mjestima i nosiocima……………………………………………………6
Podjela troškova prema vremenskom nastanku………..…………………………………6
Troskovi prema dinamici………………………………...……………………………….6
DINAMIKA TROŠKOVA………………………………………………………………..…..7
Fiksni troškovi………………..…………………………………………………………..7
Varijabilni troškovi…………...………………….……………………………………….8
UKUPNI I PROSJEČNI TROŠKOVI……………………………………………………….10
GRANIČNI TROŠKOVI………………………………………………...…………………..11
KLASIFIKACIJA TROŠKOVA…………………………………………...………………..12
ODNOS TROŠKOVA I PRIHODA………………………………………...……………….13
ZAKLJUČAK…………………………………………………………………..………………..14
LITERATURA………………………………………………………………….……………….15
UVOD
POJAM TROŠKOVA
Osnova svakog oblika proizvodnje podrazumijeva jedan oblik utroška faktora proizvodnje. Potrošnja tih
faktora proizvodnje, da bi se dobio određeni proizvod, mož emo izraziti u količinskom i u novčanom iznosu,
pa zbog toga razlikujemo dva oblika njihovog izraž avanja:
Utroške, kao količinski izraz potrošnih faktora proizvodnje u obliku: mašinskih sati, količine repromaterijala,
sati rada i drugo.
Troškovi kao cjenovni izraz potrošenih količina faktora proizvodnje.
Troškovi su definirani poslovni rashodi, tj. onaj dio utroška materijalnih dobara, vremena i novca koji se
može ukalkulirati u cijenu nastalog učinka (proizvoda ili usluge). Postoje i troškovi kod kojih nema fizičkog
trošenja pri procesu proizvodnje. U te troškove spadaju: razna zakonske i druge obaveze, kamate, doprinosi
i drugo. Zbog toga postoje različite definicije troškova, a određuju se prema pristupu izračunavanja
troškovi u užem i
troškovi u širem smislu.
Pod troškovima u užem smislu, misli se na novčanu količinu ili materijale koji su direktno upotrijebljeni za
proizvodnju. U širem smislu, ovi troškovi obuhvataju i izdatke koji nastaju izmirenjem obaveza prema društ
venoj zajednici. Ovaj pojma troškova na kraju i određuje cijenu koštanja proizvoda. Za potpunije
2. razumijevanje pojma troškova nužno je razlikovati značenje termina: izdaci , utrošak i rashod.
Izdaci su svako izdavanje materijala, proizvoda ili robe iz skladišta, kao i smanjenje novca u blagajni ili na
računu u banci. Izdaci mogu biti ekonomski povezani uz troškove ali i ne moraju. Kada su izdaci i troškovi
međusobno povezani, vremenski se mogu, ali ne moraju preklapati. Izdatak može nastati prije troška
(primjer: izdatak novca za nabavu sirovina prethodi trošku sirovina), može nastati istodobno s troškom
(primjer: plaćanje neke usluge), ali i nakon troška (primjer: plaćanje računa za prethodno potrošenu
električnu energiju). Kada izdaci i troškovi nisu ekonomski međusobno povezani, izdatak može nastati, a da
troška uopšt e nema (primjer: posudba sirovine koja će biti vraćena ili kupnja vrijednosnih papira za novac)
ili pak da postoji trošak, a da nema izdatka.
...
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