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N.V. Kolari MENADŽMENT U SAOBRAAJU KARAKTERISTIKE SAOBRAAJA KAO ORGANIZACIONOG SISTEMA U PRIVREDI svakog novog autobusa za dodatne vožnje ostaju na nivou marginalnih (0,70 €, umesto ranijih 1,00 €, koliko su iznosili u prethodnom, redovnom obimu). Kada se na marginalne troškove doda prosena dobit od 20 odsto ukalkulisana u cenu prethodnog, redovnog obima dobija se akviziciona cena po 1 pkm koja iznosi: 0,70 + (0,70 + 20%) = 0,70 + 0,14 = 0,84 € Ova cena predstavlja donju akvizicionu cenu koja donosi prosenu dobit (prag rentabilnosti akvizicije). Ukoliko se, u uslovima jake konkurencije na saobraajnom tržištu, u cilju akvizicije ova cena snižava ispod 0,84 €/1 pkm, onda se njena numerika vrednost mora nalaziti u intervalu: 0,84 € > CENA > 0,70 € u kom preduzee i dalje ostvaruje relativnu dobit uz pokrie marginalnih troškova. Prema tome, komercijalna služba prodaje usluga može biti u stanju da vodi politiku akvizicije usluga, odnosno prevoza putnika i posebno turista u turistikoj sezoni, iskljuivo na bazi poznavanja marginalnih troškova, tj. kalkulacijom cena na osnovu marginalnih troškova. Za voenje akvizicije neophodno je da postoje utvreni podaci koji, vezano uz prethodni primer, omoguavaju ispravnu kalkulaciju cena. Tim podacima obuhvaeni su: proseni troškovi prethodnog (redovnog) obima po 1 pkm (1,00 €); prosena cena prethodnog (redovnog) obima po 1 pkm (1,20 €); proseni marginalni troškovi po 1 pkm za dodatni autobus (0,70 €). 378 396
N.V. Kolari MENADŽMENT U SAOBRAAJU KARAKTERISTIKE SAOBRAAJA KAO ORGANIZACIONOG SISTEMA U PRIVREDI Na osnovu ovih podataka i u odnosu na ostvaren prethodni i planiran dodatni obim proizvodnje potrebno je da precizno budu utvreni: novi proseni troškovi po 1 pkm (0,98 €); donja granica cene (prag rentabilnosti akvizicije) 0,70 + (0,70 x 20%) = 0,84 € s kojom se za dodatni obim ostvaruje prosena dobit; granica apsolutne rentabilnosti novog obima usluga koja pokriva ukupne nove troškove i donosi 20 odsto prosene dobiti, a ona se nalazi na nivou: 0,98 + (0,98 x 20%) = 0,98 + 0,196 = € 1,176 Ovakva kalkulacija potpuno opravdava akviziciju, ali na nju se može raunati samo u sluaju kada nema konkurencije na tržištu. Meutim, pošto su tržišta, pogotovu otvorena, veoma izložena delovanju konkurencije, može se oekivati da e se u takvim sluajevima akviziciona cena kretati u rasponu izmeu: ili izmeu: 1,20 € > AKVIZICIONA CENA > 0,84 € uz ostvarenje apsolutne rentabilnosti 0,84 €>AKVIZICIONA CENA > 0,70 € uz ostvarenje relativne rentabilnosti. 379 397
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knjiga-mendžment u saobraćaju - Visoka turistička škola

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