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N.V. Kolari MENADŽMENT U SAOBRAAJU KARAKTERISTIKE SAOBRAAJA KAO ORGANIZACIONOG SISTEMA U PRIVREDI k e T = o pp pp 0% = = 0, 00 10% u kojem : Tpp predstavlja procenat poveanja troškova, a Opp oznaava procenat poveanja obima usluga. To, na primer (u železnikom saobraaju), znai da pri poveanju obima usluga za 10% (Tpp = 10) f iksni troškovi infrastrukture ostaju isti, pa e njihovo poveanje u procentima biti oznaeno nulom (Tpp = 0), iz ega proizilazi da je i njihov koeficijent elastinosti jednak nuli (ke = 0). Ukoliko preduzee izvrši proširenje infrastrukturnih kapaciteta (njihovom izgradnjom ili dogradnjom) pojavie se skokovito poveanje fiksnih troškova, koji e se i pri daljem rastu obima usluga ponašati kao fiksni. Stoga se ukupni fiksni troškovi dele na: apsolutno fiksne i relativno fiksne. Apsolutno fiksni troškovi ostaju trajno nepromenjeni kao potpuno neelastini u odnosu na promenu obima usluga, dok se relativno fiksni troškovi skokovito poveavaju. Njih je mogue prepoznati i njihovu dinamiku analizirati iskljuivo razmatranjem dužeg (višegodišnjeg) prethodnog perioda kroz koji se mogu sagledati razliite investicione mere proširenja kapaciteta. Analizom ponašanja varijabilnih troškova može se utvrditi da jedan deo njihove mase raste proporcionalno porastu obima proizvodnje. To znai da ti troškovi rastu za isti procenat (na primer: 10%) za koji se poveava i obim proizvodnje. Iz toga sledi da je njihov koeficijent elastinosti: 382 400
N.V. Kolari MENADŽMENT U SAOBRAAJU KARAKTERISTIKE SAOBRAAJA KAO ORGANIZACIONOG SISTEMA U PRIVREDI k e T = o pp pp 10 = = 1 10 Drugi deo ove mase troškova ne raste proporcionalno, ve (potproporcionalno) sporije od rasta obima proizvodnje. To znai da s porastom obima proizvodnje od 10%, ova masa troškova raste za (na primer) 3%, pa sledi da e njihova elastinost biti: k e T = o pp pp 3 = = 0, 3 10 STRUKTURA I DINAMIKA TROŠKOVA Podela ukupnih troškova, posmatrano u zavisnosti od stepena zaposlenosti, izvršena je na: 26 1. FIKSNE TROŠKOVE apsolutno fiksne; i relativno fiksne. 2. VARIJABILNE TROŠKOVE proporcionalne; i potproporcionalne. Elastinost fiksnih troškova, kako je ve utvreno, jednaka je nuli, s tim što se relativno fiksni troškovi skokovito poveavaju pri promenama zone zaposlenosti. Ponašanje relativno fiksnih troškova u odnosu na obim proizvodnje (usluga) neelastino je, što znai da je u odnosu na taj obim i njihov ke=0. Iz tog razloga se u analizi troškova težište postavlja upravo na analizu ukupnih 383 401
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Dr Nebojša V. Kolari MENADŽMENT U
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knjiga-mendžment u saobraćaju - Visoka turistička škola

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