analiza poslovanja preduzeca modul 2

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  • 7/31/2019 Analiza poslovanja preduzeca Modul 2

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    1( OHOFB[O HIB\J@QBSIHBM YHYSQOHKBM QI[IQTB Y D.KB U@A@FKOHKO DBHOH\BK\JI\BSYOLBKI UQICY[IO

    ?( D`qnbqohki hib|j`qbsihbm yhysqohkbm qi{iqtb y uqicy{iy

    ?(?( Ohofb{o hib|j`qbsihbm yhysqohkbm qi{iqtb y j`qbsihky qochi |hogi

    ?(1( Ohofb{o hib|j`qbsihbm yhysqohkbm qi{iqtb y j`qbsihky |sofhbm |qic|soto

    ?(

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    HYQ y j`qbsihky |sofhbm |qic|soto&

    HYQ y j`qbsihky |bq`tbho b nosiqbkofo b

    HYQ y uq`li|y uq`b{t`chki

    Ohofb{o HYQ y j`qbsihky qochi |hogi

    Joco ki y ubsohky {hook qochi |hogi y `|stoqbtohky lbfkito uqicy{io&qiuqi{ihsosbtho ki |fkicio j`h|sosolbko; Fkycb |y h`|b`lb u`sihlbkofo& ai{hkbm hb hi u`|s`ki u`sihlbkofb( \ s`g |sokofbso |i `tkijy y uqicy{iyuqbcoki u`|iaho toh`|s( @h ki h`|bfol u`sihlbkofhi ihiqgbki& oh|b {oc`absoj y aycyh`|sb& u`sihlbkofhi kicbh|stih`|sb -hiu`h`tfkbt`|sb"uqicy{io(

    Mihqr D`qc ki kich`n ki b{kotb`; N`isi nb y{isb st`qhbli& {ouofbsb {gqoci&ofb nb coksi fkyci b ko y u`h`t` u`jqihysb u`|o`(

    Y`abokihb hobhb d`qnbqohko HYQ ti{ohbm {o j`qbsihki qochi |hogi`ch`|i |i ho;

    ?( tboj {ou`|fihbm -huq( ho qibk|jbn u`|f`tbno":1( hiocijtoshy ynkih`|s {ou`|fihbm:

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    9( |sohcoqcb{olbky uq`b{t`co b |f(

    @tcki ki ti`no toh` |mtosbsb {hook u`bnohko yjyuh`g jtofbsiso y |nb|fyhi |on` simhbji u`y{coh`|sb uq`b{t`co& ti b hkig`ti dyhjlb`hofh`|sb& {oc`t`fkotohko`cg`toqokyi u`sqiai jyuolo& |sohcoqcb{olbki& a`ki& cb{okho b uq`gfootohki u`fbsbjijtofbsiso |o|sothbn cbkif`n u`|f`thi u`fbsbji uqicy{io jo` qo|u`f`bti ofb& y am(

    y|f`tbno& hic`t`fkh` j`qbsihi yhysqohki qi{iqti y uqicy{iy( Yj`fbj` |i& uqbnkiqoqocb& ifb ojsbtbqosb HYQ ti{oho {o jtofbsis huq( f` b hiuqbnkiqih jtofbsis g`s`tbmuq`b{t`co& hiu`|s`kohki |b|sino jtofbsiso y uq`b{t`chkb b |f( `hco sqiao ocijtosh`|ohjlb`hb|osb hijtofbsisoh qoc b tbli tiq|o& uqbnkihkbtosb b|uq`aohi nis`ci b simhbjij`hsq`fi jtofbsiso& j`hsbhybqoh` u`a`fkotosb uq`b{t`c& uq`li| b nosiqbkofi b |f(

    Y ti{b | uqism`chbn& bfy|sqosbtoh ki qo{g`t`q |soh`tbs`g g`|u`cbho Noqby|o tohciq Tfbi|o | kouoh|jbn u`|f thbn uoqshiq`n( Hobni& hoj`h |sqyh`g qo{g`t`qo `uq`gqony u`a fkohko jtofbsiso b`hoj` jtofbsishbm mof`gihbm |tkisbfkjb {o oys`n`abf&g`|u`cbh toh ciq Tfbi| ki uq`j`nihsoqb|o`; Jyuol ki jqofk( Kouohol ki y{tqosb`; Jyuol

    ki a`g( Toh ciq Tfbi| |i |yuq`s|sotb`; A`g `uqoso& ho so ki Kouohol c`co`; Ofb|on` kich`n(

    Oj` |i u`i `c cidbhblbki |sohcoqcb{olbki uq`b{t`co y |nb|fy h`qnosbth`gyqiihko jtofbsiso uq`b{t`co b nis`co {o uq`tkiqy j`h|ijtihshi uqbnkihi uq`ub|oh`gjtofbsiso& |fbkicb co y hkih`n uqojsbj`tohky si bh`tbqohky fii `gq`nhi yhysqohkiqi{iqti( Hkbm`t` ab ojsbtbqohki& qo{ynfkbt`& am( uqicy{ibno n`gf` co u`|fyb jo`{hookho j`hjyqihs|jo uqich`|s b co bm `|u`|`ab {o qoth`uqothy ysojnbly |o qo{tbkihbnitq`u|jbn uqicy{ibno(

    Ohofb{o hi|u`|`ah`|sb y d.kb `sjqbtohko y{q`jo d`qnbqohko HYQ b u`a`fkohko

    dbhoh|bk|ji |bsyolbki uqicy{io

    Hok{hookhbkb cb qo|u`f btbm o hib|j`qbsihbm yhysqohkbm qi{iqtb y am(uqicy{ibno ho|so` ki jo` u`|fkicblo yuqotfkohko sbn uqicy{ibno `c |sqohihi|u`|`ahbm jocq`to& sk( jocq`to qo|u`qiihbm ho u`|f`ti bki `aotfkohki uqifo{b hkbm`tiqiofhi uq`di|b`hofhi n`gyh`|sb( Hobni& joco |fyaihbj c`i c` hbt`o |t`kihi|u`|`ah`|sb& `h tbi hbki y |sohky co `aotfko hbjojot j`qb|soh u`|o`( @to ki u`koto yfbsiqosyqb u`{hoso u`c ho{bt`n Uisiq`t` hoif` -!Smi Uisiq uqbhlbufi!"(

    Uisiq`t` hoif` cqb co i |fyaihblb absb yhouqibtohb |ti c`sfi c`j hi c`|sbghyu`{blbky ho j`k`k |y hkbm`ti uiqd`qnoh|i |on` noqgbhofhi hkbm`t hbt` hi|u`|`ah`|sb(

    S` {hob co i |fyaihblb yhysoq `qgohb{olb hi mbkiqoqmbki houqic`tosb c`hoktbig hbt`o |u`|`ah`|sb o `hco absb yhouqbkiihb b `|sosb ho hbt`y ho j`kin|y hi|u`|`ahb( Uisiq`t` hoif` oufbjoabfh` ki coho| jo` b uqbki 35 g`cbho& joco ki uqtbuyso uyafbj`toh`& {a`g s`go s` ki y|nkiqih` ho joqojsiqb|sbjy fkyc|ji uqbq`ci j`ko |ihbki uq`nbkihbfo ti ki y bhcy|sqbk|j`n cqysty u`|sofo k` b{qoihbko hi|u`|`ah`|s-bhl`nuisihli"(

    Bfy|sqolbki qocb& n`i |i hoti|sb uqbnkiq j`nuohbki Ui`ufi I}uqi|| Obqfbhi bki|i aohjq`s|st`& u`qic `|sof`g& uqbub|yki bhkihblb co ki hkih `|hbto& C`hofc Ayqq& cyg`tqiniho uqojsbj`to` hiocijtoshy u`fbsbjy yhouqiihko `c u`isjo( Hobni& | `a{bq`n

    ho c`socohkb aq{b qo|s -?2=5.?2=4("& |fyaihblb |y n`qofb absb yhouqbkiihb ho nki|sogcki |y n`qofb uqiy{isb tbi `cg`t`qh`|sb hig` s` |y abfb |uqinhb& sk( abfb |y yhouqbkiihbc` hbt`o |t`ki hi|u`|`ah`|sb(

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    Bfb& y |t`n fohjy Uisiq`t` hoif` y tb|`j`n `aqo{`tohky N( G( Jf`|j`coki y`usihbkb uqbnkiq `hb j`kb |i {ou`|fi y ycqyihkbno tb|`j`g `aqo{`tohko& tfocb bfbocnbhb|sqolbkb tb|`j`g `aqo{`tohko& `coabqyb |sofoh uqbm`c b {cqot|stihi b uih{b`hij`qb|sb& bfb |jyufkoky nom`tbhy y u`|f`tbno |qichkig nihocnihso bfb c`|sby tbihbt`i y ocnbhb|sqosbth k mbkiqoqmbkb cbqijs q|ji u`f oki& u`f oki cijoho& tbliuqic|kichbjo& uqic|kichbjo& isl( Y |tbn |ijs`qbno ij`h`nbki& jo` s` `ub|yki Uisiq`t`

    hoif & ocnbhb|sqos`qb `abh` houqicyky c` hbt`o hkbm`ti hi|u`|`ah`|sb o `hcouocoky& `abh` nbqh`& o u`hijoc b y tifboh|stih`n ufonihy hiy|ukimo(

    Ho j`ki |ti hobhi hi|u`|`ah`|s -uq`di|b`hofho/"& ai{ `a{bqo ho hbt``qgohb{olb`hi mbkiqoqmbki& y{q`jyki d`qnbqohki HYQ0

    Yhouqiihki hi|u`|`ahbm |fyaihbjo

    Y `t`n j`hsij|sy uqtih|stih` |i nb|fb ho yhouqiihki |fyaihbjo |ou`f`oko {o j`kb ki |u`|`aoh ho u`f`ok {o j`kb ki hi|u`|`aoh& sk( ho s{t( u`|fkichkiyhouqiihki -uioj `d bhl`nuisihli"( [o |toj`g |fyaihbjo u`|iah & u`|fkichki

    yhouqiihki ki |o hbt`o |u`|`ah`|sb ho hbt` hi|u`|`ah`|sb( Ijfosohshb bhcbjos`qb s`goco ki hijb |fyaihbj c`o` c` u`|fkichki dyhjlbki y mbkiqoqmbkb |y; d`h`dbfbko -huq(hi|u`|`ahb |fyaihbj {omsbkito co ny |i ho |s`fy bh|sofbi hij`fbj` sifid`ho& kicoh bfbtbi bhsiqd`ho& qoyhoq": dbfi`dbfbko -huq( |fyaihbj ki {o`jyufkih sohbn |fogohkin bqo{tq|sotohkin uoubqo":uoubq`dbfbko -huq( |fyaihbj hi u`ch`|b uoubqi bfb jhkbgi ho |t`nqoch`n |s`fy& oj hb y |t`k`k johlifoqbkb": soayfos`qhb gbgohsb{on -`u|kichys`|s co |ibno tib qochb |s` `c `|sofbm qochbm j`figo": qbg`q loqsb| -uqiskiqohb bhsiqi| {o y|sq`k|st``qgohb{olbki b gqodbj`hi"(((

    bsot hb{ HYQ n`i absb uq`y{q`j`toh qo{fbbsbn d`qnono yhouqiihkohi|u`|`ahbm |fyaihbjo( Y`abokihi d`qni |y;

    uiqjy|btho |yafbnolbko -uiqly||bti |yafbnosb h&u|iyc`.uq`n`sb`h": fosiqofho oqoai|jo -fosiqof oqoai|yi": `aytohki `itbm lbuifo -uosiqhof bh.|siu": uq`di|b`hofhb oys`nosb{on -`llyuosb`hof oys`nosb|n" b |f(

    Uiqjy|btho |yafbnolbko& jo` huq( u`nbkiqohki |fyaihbjo |o nki|so ho j`ni ki ab`hiuq`cyjsbtoh ho cqyg` hiuq`cyjsbth` nki|s`& uq`t`cb |i {a`g hij`fbj` qo{f`go& b s`;

    ?( uqbjqbtohko hiy|ukimo f`i t`ihi jocq`t|ji u`fbsbji&1( n`sbtolbki |fyaihbjo uqino yhouqiihky b

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    gfotho b kicbho aqbgo co d`qnyfoqb aycy yqich` u`uyhkihb b u`qicohb( @hb c`|sby hbt`|t`ki hi|u`|`ah`|sb `h`g n`nihso joco aycy yhouqbkiihb ho u`f`oki ho j`kbno |onbn`qoky co c`h`|i `cfyji(

    Ij|d`fbkolbko qgohb{olb`hi mbkiqoqmbki

    Ij|d fbkolbko bfb fkysihki `qgohb{olb`hi mbkiqoqmbki -mbiqoqlmof i}d fbosb`h"`{hooto hoqyotohki mbkiqoqmbk|j`g u`qisjo y|fkic uqitifbji& `ch`|h` |ytbhi&|u`|`ah`|sb( Hobni& y tibn uqicy{ibno uqitifbjo |u`|`ah`|s u`ifkho ki nohki hig`hi|u`|`ah`|s( Dot`qb{yki |i s{t( uq`|kiho hi|u`|`ah`|s& `ch`|h` u fy|u`|`ahb|fyaihbj sqisbqo |i jo` bciofhb sbu(

    \s`go hi {oyyki joco hij` c`abki `sjo{ {a`g uqitifbji |u |`ah`|sb kiqhouq`|s` hoqyoto mbkiqoqmbk|jb u`qicoj( Cojfi& `tcki |i qocb ` hog`nbfotohky HYQ hi{a`g yhouqiihko hi|u`|`ahbm |fyaihbjo ti {a`g `suysohko |yuiq.|u`|`ahbmZb^

    |fyaihbjo u`c b{g`t`q`n co |i mbkiqoqmbko |oyto `c |tbm sq`j`to(Z b^ \yuiq.|u`|`aoh -!|yuiql`nuisihs!" ki `hok j`kb tbcb a`fkb hobh co

    yqocb |stoqb(

    Hog`nbfotohki |fyaihbjo y tqbkini `uocohko u`|f`thbm ojsbth`|sb

    C` d`qnbqohko HYQ n`i c`b b y|fkic u`gqihbm b hiqolb`hofhbm `cfyjo tb|`jbmhi|u`|`ahbm qyj`t`cbfolo b{ |fyai jocq t|j`g u`uyhkotohko( Hobni& `tb `abh` ytqbkini |sogholbki bfb& oj& `uocohko `qbgbhofh`g ab{hb|o& co ab ytq|sbfb |t`ki u`{blbki kiq |u`|s`kibn aq`kin {ou`|fihbm hb|y y |sohky b{tyb uqicy{ii b{ jqb{i& c`h`|i `cfyji `uqbkiny h`tbm qochbjo& noco {hoky co |y b u`|s`kib |ytbhb b hiuq`cyjsbthb {ouqicy{ii(

    Hoj`h b{tki|h`g tqiniho& uq`li| yhouqiihko i b h`t`uqbnfkihi qochbjiy{cbghysb ho hbt` hkbm`ti hi|u`|`ah`|sb( Kicbhb b{fo{ soco ki& u` uqbq`cb |stoqb& k` kich`u`tiohki `|`afko b k` kich` ysouohki y nyshbn t`cono hi|u`|`ah`|sb(

    Uqino tic|j`n bh|sbsysy {o qolb`hofb{olbky& hiu`sqiah` {ou`fkotohki `|`afkouqic|sotfko f`i b|j`qbsihki joubsofo(

    Sqoh|diq b{ kichi y cqygy `qgohb{olb`hy mbkiqoqmbky

    Qocb |i {ouqot` ` uqb|bfh k hi|u`|`ah`|sb( Uqisu`|sotbn` `|`ay j`ko ki huq( yuqbtqich`k uqoj|b c`|sbgfo |on tqm b j`ko |t k u`|o` `aotfko ho {otbch`n hbt`y|u`|`ah`|sb( Niysbn& so `|`ao ifb c`|sbb hbt` |t`ki hi|u`|`ah`|sb b {os` `cfyyki couqii y |o|tbn cqygy mbkiqoqmbky& qilbn` u`fbsbjy(

    Uqifo{oj b{ kichi y cqygy mbkiqoqmbky bno {o u`|fkicbly uqb|bfhy hi|u`|`ah`|s( Yh`t`k |qicbhb |fyaihblb i& cojfi& c`|sbb hbt` hi|u`|`ah`|sb& kiq y |soq`k mbkiqoqmbkb hb|yn`gfb co go c`|sbghy(

    Uqbnkiqo qocb& \`jqos ki ab` b{tohqicoh ybsifk ofb tqf` |foa oct`jos& Nolaismy|ukihb t`k|j`t`o ofb hi|u`|`aoh jqofk& isl(

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    Qigqi|bko mbkiqoqmbki

    Qigqi|bky -ho{oc`tohki" mbkiqombki hokfoji ki `ako|hbsb ho uqbnkiqbno b{ `afo|sb`aqo{`tohko( \ysbho ki y s`ni co j`f|jo |tkic`oh|sto& cbuf`ni b ojocin|jb |siuihbb{ coho y coh& {a`g u`kootohko `aqo{`th`g hou`qo& `ch`|h` u`c uqbsb|j`n co |ibno s` tbi bhihkiqo& hoyhbjo& fkijoqo b |f(& gyai |t`ky tqbkich`|s jo` nkiqi

    |u`|`ah`|sb kiq uq`|kij jtofbsiso hyh` `uoco -qigqi||b`h s` smi nioh"(

    Huq( uqbki nh`g` g`cbho |ono ub|nih`|s |nosqoho ki c`jo{`n hibki|u`|`ah`|sb( Niysbn& tqinih`n |i ytbckif` co ki |ti tbi ub|nihbmhi|u`|`ahkoj`tbo( \s`go |i |tkic`oh|st` nofi& o u`s`n b tifbji& nosyqi sqobf` jo`c`jo{ hibki |u`|`ah`|sb( Coho| |y s`& hokii& dojyfsis|ji cbuf`ni uqt`g |siuiho bu`|scbuf n|ji cqyg`g |siuiho |sycbko( \tojb h`tb y|f`t b{ u`isjo ki |nosqoh c`jo{`nhibki |u`|`ah`|sb& noco |i jo|hbki uqistoqo` y |t`ky |yuq`sh`|s(

    U`n`y qigqi|bki uq`|kijo& j`ko bnufblbqo co i aycyo |u`|`ah`|s absb hbo `cuq`|kijo& n`gy |i `ako|hbsb hiji cqygi |bsyolbki( Huq( {os` |y ho|sotlb dbfno g`qb `c

    `qbgbhofh`g dbfno ho j`ni |y {o|h`tohb bfb {os` |y cqygi u`|kisi qi|s`qohbno nohkitqbkichi hig` uqti& isl(

    [ojfkyoj

    U`|s`kohki qo|u`f`btbm o hib|j`qbsihbm yhysqohkbm qi{iqtb ci dols`u`g`qoto dbhoh|bk|jy |bsyolbky uqicy{io b |uqioto hkig`t cofkb qo{t`k&u`g`s`t` oj` ki sok qo{t`k dyhcbqoh ho tfo|sbsbn u`sihlbkofbno b |hogono(@syco ko|h` uq`b{bfo{b {ojfkyoj co uqicy{ii uiqnohihsh` sqiao co

    uqicy{bno nkiqi ho ojsbtbqohky b n`abfb|ohky HYQ ti{ohbm b {o qochy|hogy& b {o |sofho |qic|sto& b {o nosiqbkof& isl(

    Hi|u`|`ah`|s jocq`to uq`b{t`cb {hookhi HYQ( @ho |i hi nohbdi|syki|on` jq`{ yhouqiihki hi|u`|`ahbm |fyaihbjo -huq( uiqjy|bthy|yafbnolbky" ti b jq`{ hoqyotohki mbkiqoqmbk|j`g u`qisjo&hog`nbfotohki |fyaihbjo y tqbkini uocohko u`|f`thi ojsbth`|sb&uqb|bfhy hi|u`|`ah`|s& isl( \on` u` |iab honii |i ubsohki n`i fb |iuqicy{ii {osbsbsb `c hi|u`|`ah`|sb( @cg`t`q ki u`stqcoh& o hkig`to|ysbho `gfico |i y b{akigotohky u`|fkichkig yhouqiihko( S` {hob co ab

    ho cqiih`n |siuihy houqic`tohko |toj`g c |fyaihbjo sqiaof`uqi|sosb |o hocnisohkin b ho|s`kosb `cqosb |sosy| y`(