MANAGEMENT U POLJOPRIVREDI
MANAGEMENT U POLJOPRIVREDI
MANAGEMENT U POLJOPRIVREDI
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Kazalo<br />
<strong>MANAGEMENT</strong> I PODUZETNIŠTVO U <strong>POLJOPRIVREDI</strong>......................................................5<br />
FARM <strong>MANAGEMENT</strong> ......................................................................................................................7<br />
PODUZETNIŠTVO...........................................................................................................................12<br />
TEORIJA TROŠKOVA.................................................................................................................14<br />
RAZVITAK TEORIJE TROŠKOVA............................................................................................14<br />
TROŠKOVI - ODREĐENJE I RAZVRSTAVANJE.....................................................................15<br />
ČINITELJI KOJI DJELUJU NA VISINU T R O Š K O V A ...............................................16<br />
RAZVRSTAVANJE TROŠKOVA ..............................................................................................16<br />
TROŠKOVI I STUPANJ ISKORIŠTENJA KAPACITETA .........................................................20<br />
STUPANJ ISKORIŠTENJA KAPACITETA...............................................................................21<br />
DIFERENCIJALNI TROŠAK...................................................................................................24<br />
KOEFICIJENT OSJETLJIVOSTI ILI PRILAGODLJIVOSTI (REAGIBILNOSTI) TROŠKOVA 25<br />
FIKSNI TROŠKOVI (FT)............................................................................................................27<br />
ZAKONITOSTI NEPROMJENJIVIH (FIKSNIH) TROŠKOVA..................................................27<br />
PROPORCIONALNO-VARIJABILNI TROŠKOVI (PT).............................................................30<br />
ZAKONITOSTI PROPORCIONALNO-VARIJABILNIH TROŠKOVA.......................................30<br />
DEGRESIVNO - VARIJABILNI TROŠKOVI (DT) .................................................................32<br />
PROGRESIVNO VARIJABILNI TROŠKOVI (PGT).................................................................34<br />
UKUPNI VARIJABILNI TROŠKOVI (VT)...............................................................................36<br />
UKUPNI TROŠKOVI (UT) .......................................................................................................38<br />
GRANIČNI TROŠKOVI (GT)....................................................................................................40<br />
FINANCIJSKI REZULTAT (FR) ..............................................................................................41<br />
GRANIČNI FINANCIJSKI REZULTAT (gfr)............................................................................42<br />
KRITIČNE TOČKE U KRETANJU TROŠKOVA.......................................................................45<br />
DONJA I GORNJA TOČKA POKRIĆA....................................................................................45<br />
TOČKA POSLOVNOG MINIMUMA i MAKSIMUMA ..............................................................46<br />
TOČKA OPTIMUMA TROŠKOVA...........................................................................................47<br />
TOČKA MAKSIMUM POZITIVNOG i MAKSIMUM NEGATIVNOG FINANCIJSKOG<br />
REZULTATA...........................................................................................................................48<br />
KALKULACIJE (IZRAČUNI) TROŠKOVA ...............................................................................48<br />
POJAM I VRSTE KALKULACIJE..............................................................................................48<br />
NAČELA KALKULACIJA........................................................................................................49<br />
VRSTE KALKULACIJA...............................................................................................................50<br />
SASTAV CIJENE KOŠTANJA U <strong>POLJOPRIVREDI</strong>..................................................................54<br />
MJERILA POSLOVNOG USPJEHA............................................................................................56<br />
EKONOMIČNOST ........................................................................................................................56<br />
POJAM EKONOMIČNOSTI................................................................................................................56<br />
MJERENJE EKONOMIČNOSTI ..........................................................................................................58<br />
MJERE ZA POVEĆANJE EKONOMIČNOSTI.........................................................................................67<br />
PROIZVODNOST..........................................................................................................................69<br />
POJAM PROIZVODNOSTI.................................................................................................................69<br />
MJERENJE PROIZVODNOSTI ...........................................................................................................70<br />
RENTABILNOST ..........................................................................................................................77<br />
POJAM RENTABILNOSTI.................................................................................................................77<br />
MJERENJE RENTABILNOSTI............................................................................................................78
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