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Activity-based costing method (ABC) u upravljanju troškovima ...

Activity-based costing method (ABC) u upravljanju troškovima ...

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ješenje: <strong>ABC</strong> metodi<br />

X<br />

Y<br />

direktni trošak 16.000 56.000<br />

indirektni trošak 98.094 151.906<br />

UT 114.094 207.906<br />

koliĉina proizvodnje 200 500<br />

jediniĉni trošak proizvoda 570,50 415,80<br />

rješenje: metoda radnog naloga<br />

X<br />

Y<br />

direktni trošak 16.000 56.000<br />

indirektni trošak 57.700 192.300<br />

UT 73.700 248.300<br />

koliĉina proizvodnje 200 500<br />

jediniĉni trošak proizvoda 368,50 496,60<br />

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