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05. ICV sastanak (cena koštanja) Bojan Šćepanović MCB 2
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05. ICV sastanak (cena koštanja) Bojan Šćepanović MCB 2
1.
Cena koštanja (product
costing) Akademija Controllinga Nivo II / Poglavlje I A 9 © CONTROLLER AKADEMIE AG & MCB-Menadžment Centar Beograd Određivanje targetirane prodajne cene (srp) UtrošaksatiRadOstaloMaterijalRadOstaloUkupnoCFCpravaCFCpravaSOP'scenapokomukupnoCFCprava 1234567891011a11b12a12b13141516a16b 2*34*54*67+8+913*1412a+1512b+15 kolmeracenakolsaticena€/satcena€/sat€€€€komada€€€€ Sirovine: C-Ploča1kom90090090011,61,61,61,6 Bojenje5kg2010010050,84,04,04,0 Pomoćnidelovi: Glava1kom3004003201.0201209050170140 Telo1kom5004002501.150605080140130 Ruke4kom3002502007508070150230220 Materijal3.920545,6495,6 Montaža12sati10€15€1201803002,52,030241212144174168 Bojenje4sati10€30€401201608,07,5323042080112110 Testiranje1sati10€20€1020303,02,032110101312 Ukupnokorišćenikapaciteti17sati Rad(vreme)490299,0290,0 Subtotal2.1001.2201.0904.410325266519,6844,6785,6 Cenakoštanjaproizvodnje(COGS-CostOfGoodsSold)5.2555.196 Magacin,pakovanje, izlaznalogistika,otprema3,0%158 Tačkaintervencije5.412 Costcentar:Sektorprodaje,magacin,marketistraživanje10,0%541 Costcentar:Menadžmentiadministracija9,0%487 Minimalnopokriće(bezROI/EBITtargeta)6.441 DodatakzaROItarget9,2%jednakoROS(MRAcelekompanije)od:10,1%593 TargetiranaProdajnaCena(TPC)7.034 Postignutaprodajnacena(PPC)6.800 Varijansa=TPC-PPC;Procenat=TPC/PPC-234103,4% Contribution1(Prodajnacena-proco)2.39035,1% Targetcontribution cena€/sat€ Proco(VT) Materijal AmortizacijaOstalidirektanstruco
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