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4. ........................... 33 4.1. ..................................................................... 33
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4.3. ..................................................... 42 4.4. ........................................................................ 43
5. .................. 44 5.1. ......................................................................................................... 45 5.2. ................................................................... 46 5.3. ................................................................................... 47 5.4. ............................................................................................................... 48
5.4.1. ...................................................................................................... 50 5.4.2. ................................................................................................... 53
5.4.2.1. ................................................................................. 54 5.4.2.2. ................................................................. 55 5.4.2.3. - ................................ 56
5.4.3. .............................................................................................. 57 5.4.4. ........................................ 58
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III 65
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, :
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= 4.360 100
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= 26,67 100
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920/1 1.800 20
9.000 100
930
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920/1 90% 100% 10%
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x = 720.000 + 0,2y
y = 540.000 + 0,1x
x = 720.000 + 0,2 (540.000 + 0,1x) y = 540.000 + 0,1x
x = 720.000 + 108.000 + 0,02x y = 540.000 + 84.490 = 624.490
x = 828.000 + 0,02x y = 624.490
0,98x = 828.000
x = 828.000 / 0,98 = 844.898
930
1) 5.400.000
2) 90% 920/1 760.408
3) 80% 920/2 499.592
6.660.000
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93
–
930 6.660.000
920/1 844.898
920/2 624.490
930 6.660.000 : 4.440 = 1.500 / .
920/1 844.898 : 24.000 = 35 /
920/2 624.490 : 9.000 = 69 /
-
920/1 920/2
%
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920/2 20% 108.000,- - -
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920/2 20% 288,- - -
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VII 0,864 0,576
844.898,- 624.490,-
: 920/1 920/2
930
.
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95
1. 930 = 5.040 x 1.500 = 7.560.000
2. 920/1 = 25.200 x 35 = 882.000
930 22.200 x 35 = 777.000
920/2 3.000 x 35 = 105.000
3. 920/2 = 10.800 x 69 = 745.200
930 8.400 x 69 = 579.600
920/1 2.400 x 69 = 165.600
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112
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114
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1.200 69,925 83.910 34,860 118.770
10:
y - y1 = y2 - y1
* (x - x1 ) x2 - x1
"x" , , "y"
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x y
(x1) 800 (y1) 90.800
(x2) 1.200 (y2) 118.770
:
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* (x - 800) 1.200 - 800
10 : , , , ,
1971. ., . 154.
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115
y - 90.800 = 27.970
* (x - 800) 400
y - 90.800 = 69,925 * (x - 800)
y = 69,925x - 55.940 + 90.800
y = 69,925x + 34.860
,
-
, x1 x2.
, -
800, 1.000
1.200 :
y(800) = 55.940 + 34.860 = 90.800
y(1.000) = 69.925 + 34.860 = 104.785
y(1.200) = 83.910 + 34.860 = 118.770
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118
, , " "
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1. 200 850 170.000 40.000
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4. 600 1.350 810.000 360.000
5. 800 1.700 1.360.000 640.000
6. 1.000 1.950 1.950.000 1.000.000
=6 3.300 7.900 5.015.000 2.290.000
:
7.900 = 3.300 + 6
5.015.000 = 2.290.000 a + 3.300
- 550 ( – -
) :
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119
- 4.345.000 = -1.815.000 - 3.300
5.015.000 = 2.290.000 + 3.300
670.000 = 475.000 0
a = 670.000
= 1,41 475.000
" "
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7.900 = 3.300 * 1,41 + 6 ,
= 7.900 - 3.300 *1,41
6
= 7.900 - 4.653
6
= 3.247
= 541,16 6
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120
8.
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1 2 3 4 5 6 7 (5-6)
1. 200 1,41*200=282 541 823 850 -26
2. 300 1,41*300=423 541 964 950 +14
3. 400 1,41*400=564 541 1.105 1.100 +5
4. 600 1,41*600=846 541 1.387 1.350 +37
5. 800 1,41*800=1.128 541 1.669 1.700 -31
6. 1.000 1,41*1.000=1.410 541 1.951 1.950 +1
y = 1,41x + 541 .
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121
4. -
" " ( ),
1.000 "Y".
I :
) -
:
1. 50.000
2. 99 .
3. 52.000
4. 95 .
)
:
1. 32.000 .
2. 81 .
3. 30.000 .
4. 92 .
)
:
-
– 1.000 . .
. .
- 900 . .
1.
5.600.000 900.000 4.700.000 5.500.000
2.
220.000 104.000 116.000 200.000
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122
II - 910 . .
1. .
2. .
3. .
4.
.
III , (
), ( ) .
,
– -
.
.21.
1.
. 52.000
50.000
. 2.000
198.000 .
(2.000 x 99 . - )
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123
2.
..................................................... 99 /
........................................................... 95 /
...................................... 4 /
.................. 208.000 .
( 52.000 x 4 )
3.
....................................... 32.000
................................................ 30.000
....................... 2.000
... 162.000 .
( 81 x 2.000 .)
4.
........................................................ 81 /
.............................................................. 92 /
.......................................... 11 /
................... 330.000 .
(11 x 30.000 )
. 22.
-
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124
-
, :
= 5.600 .
=
=
5.600.000
= 5.600
1.000
. =
.
=
900.000
= 900
1.000
5.600.000 , ,
.
4.700.000 -
900.000 - (900 * 1.000)
5.600.000 - (5.600 * 1.000)
,
,
.
= 5.510.000 .
4.700.000
810.000( 900 x
900)
5.510.000
= 5.040.000 .
( 5.600 * 900 = 5.040.000)
![Page 133: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/133.jpg)
125
=
5.096.000
( 5.600 * 910 =
5.096.000)
)
-
( )
5.500.000 - 5.510.000 = 10.000 ( )
)
( )
-
( )
5.510.000 - 5.040.000 = 470.000 ( )
)
–
5.096.000 - 5.040.000 = 56.000 ( )
-
= 220
=
=
220.000
= 220
1.000
. =
.
=
104.000
= 104
1.000
![Page 134: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/134.jpg)
126
, 220.000 ,
, .
116.000 -
104.000 - (104 x 1.000)
220.000 - (220 x 1.000)
= 209.600
116.000
93.600( 900 x
104)
209.600
= 198.000
( 220 * 900 = 198.000)
=
200.200
( 220 * 910 = 200.200)
)
-
( )
209.600 - 200.000 = 9.600 ( )
)
-
( ) ( )
209.600 - 198.000 = 11.600 ( )
)
-
200.200 - 198.000 = 2.200 ( )
![Page 135: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/135.jpg)
127
“ ”,
.
1. 9300 4.950.000
. 9590 198.000
902 4.940.000
9591 208.000
2. 9301 2.592.000
9593 330.000
902 2.760.000
9592 162.000
3. 9302 5.096.000
9595 470.000
902 5.500.000
9594 10.000
9596 56.000
4. 9303 200.200
9598 11.600
902 200.000
9597 9.600
9599 2.200
5. 982 200.000
9597 9.600
9599 2.200
9303 200.200
-
9598 11.600
![Page 136: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/136.jpg)
128
6. 9509 12.638.000
9309 12.638.000
.
7. . 960 12.638.000
. 9509 12.638.000
8. 9309 12.638.000
9300 4.950.000
9301 2.592.000
9302 5.096.000
9. 9509 998.000
9590 198.000
9593 330.000
9595 470.000
10. 9591 208.000
9592 162.000
9594 10.000
9596 56.000
. 9509 436.000
11. 14
969 562.000
. 9509 562.000
14 : 982/9509
![Page 137: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/137.jpg)
129
+ 9300
- +
9590
. -
1. 4.950.000 4.950.000 8. 1. 198.000 198.000 9.
+ 9591
- +
9301
-
10. 208.000 208.000 1. 2. 2.592.000 2.592.000 8.
+ 9593
- +
9592
-
2. 330.000 330.000 9. 10. 162.000 162.000 2.
+ 9302
- +
9595
-
3. 5.096.000 5.096.000 8. 3. 470.000 470.000 9.
+ 9594
- +
9596
-
10. 10.000 10.000 3 10. 56.000 56.000 3.
+ 9303
- +
9598 .
-
4. 200.200 200.200 5. 4. 11.600 11.600 5.
+ 9597
- +
9599
-
5. 9.600 9.600 4. 5. 2.200 2.200 4.
+ 982 - + 9309
-
5. 200.000 8. 12.638.000 12.638.000 6.
![Page 138: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/138.jpg)
130
+ 960
- +
969
-
7. 12.638.000 11. 562.000
+ 902
- +
9509
-
4.940.000 1. 6. 12.638.000 12.638.000 7.
2.760.000 2. 9. 998.000 436.000 10.
5.500.000 3. 562.000 11.
200.000 4.
![Page 139: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/139.jpg)
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230
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V
1.
,
,
, ,
,
, ,
.
,1
" ". ,
: .
(1929 - 1933).
, .
,
.
,
,2
.
1
. "Direct costing",
"Variable costing". "Marginal costing",
"Grenzplankostenrechnung". : "Direct costing",
" ", " ". 2
. ,
ugen Schmalenbah, , ,
. ( , . . : "
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134
(Jonathan Harris), , .3
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, ,
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,
,
.
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.
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,
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, .
,
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,
:
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2.
3. (1-2)
4.
5. (3-4)
", : "O sodobnih metodah v
stroškovnem ra unovodstvu", , 1965. . . 1.). 3 " Jonathan Harris,
. 1936. . N.A.S.A. "Bulletin-u", "
", "Direct costing". Jonathan
Harris 1934. Dewey and Almy Chemical company.
J. Harris-a, Charter Harrison Spool Cotton Company,
,
". . . : "
", , , 1978. . . 182. 4 , , , ,
, 2006. . 307.
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135
,
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136
, 2 – ,
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6 : dr K.
Mellerowicz: "Kosten und Kostenrechnung", Band 2, Walter de Gruyter, , 1968. . 86-99 7 : , , , ,
, , 2006. , .317
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137
-
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138
, ,
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139
. : ,
, , ,
. , X, ,
3.000 ,
( ),
, :
2.400.000 ,
16.000 ,
( ) 80%,
480.000 ,
460 ,
700 ,
496.000 .
:
292 ,
370 ,
50.000 .
. 11.
1. 11.200.000 1.110.000 12.310.000
2. 7.360.000 876.000 8.236.000
3. 3.840.000 234.000 4.074.000
4. 2.400.000 2.400.000
5. 496.000 50.000 546.000
6. 944.000 184.000 1.128.000
, , ,
184.000 .
,
, ,
X , ,
. , ,
, ,
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140
,
.
:
3.000 ,
400 ,
300 ,
120.000 .
12.
1. 1.110.000 1.200.000
2. 876.000 900.000
3. 234.000 300.000
4.
5. 50.000 120.000
6 184.000 180.000
X
.
,
,
, ,
4.000 .
.
, ,
( ), .
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,
,
.
,
.
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141
4. -
" " ( ),
900 . " ".
I :
)
:
1. 21.000
2. 20 .
3. 19.000
4. 24 .
)
:
1. 5.000 .
2. 41 .
3. 4.700
4. 43 .
)
( )
- –
5.000 . .
– 4.500 . .
1. 185.000 - 200.000 -
2. 104.000 616.000 88.000 618.000
3. 289.000 616.000 288.000 618.000
![Page 150: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/150.jpg)
142
II 4200 . .
1. .
2. .
3.
.
III .
IV .
V .
“ ”,
.
.
1. 9500 420.000
9591 76.000
902 456.000
9590 40.000
2. 9511 205.000
9593 9.400
902 202.100
9592 12.300
3. 9520 155.400
9594 33.500
9595 11.100
902 200.000
![Page 151: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/151.jpg)
143
4.
9530 87.360
.
9597 6.240
902 88.000
.
9596 5.600
5. 9540 616.000
9546 2.000
902 618.000
6. 9509 93.600
.
9530 87.360
9597 6.240
7. .
9596 5.600
. 9509 5.600
8. 982 88.000
. 9509 88.000
9. . 9509 618.000
9540 616.000
9546 2.000
10. 982 618.000
. 9509 618.000
![Page 152: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/152.jpg)
144
11. . 9509 780.400
9500 420.000
9510 205.000
9520 155.400
12.
960 780.400
9509 780.400
13. 9509 130.000
9591 76.000
9593 9.400
9594 33.500
9595 11.100
14. 9590 40.000
9592 12.300
9509 52.300
15.
969 77.700
. 9509 77.700
: ,
, 969 -
, 982 - .
![Page 153: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/153.jpg)
145
+
9500
- + 9591
-
1. 420.000 420.000 11. 1. 76.000 76.000 13.
+
9590
- + 9510
-
14. 40.000 40.000 1. 2. 205.000 205.000 11.
+ 9593
- +
9592
-
2. 9.400 9.400 13. 14. 12.300 12.300 2.
+ 9520
- +
9594
-
3. 155.400 155.400 11. 3. 33.500 33.500 13.
+ 9595
- +
9530
-
3. 11.100 11.100 13. 4. 87.360 87.360 6.
+
9597
- + 9596
-
4. 6.240 6.240 6. 7. 5.600 5.600 4.
+ 9540
- +
9546
-
5. 616.000 616.000 9. 5. 2.000 2.000 9.
![Page 154: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/154.jpg)
146
+ 982 - +
960
.
.
-
8. 88.000 12. 780.400
10. 618.000
+ 9509
- +
902
-
6. 93.600 5.600 7. 456.000 1.
9. 618.000 88.000 8. 202.100 2.
11. 780.400 618.000 10. 200.000 3.
13. 130.000 780.400 12. 88.000 4.
52.300 14. 618.000 5.
77.700 15.
+
969 -
-
15. 77.700
. 23.
![Page 155: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/155.jpg)
147
1.
19.000
21.000
2.000
40.000 .
(2.000 x 20 . - )
2.
20 /
24 /
4 /
76.000 .
( 19.000 x 4 )
3.
5.000
4.700
300
. 12.300 .
( 41 x 300 .)
4.
41 /
43 /
2 /
9.400 .
(2 x 4.700 - )
. 24.
![Page 156: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/156.jpg)
148
-
-
, :
=
=
185.000 = 37
5.000
= 166.500
, :
4.500 x 37 = 166.500
= 155.400
.
4.200 x 37 = 155.400
)
-
( )
200.000 - 166.500 = 33.500 ( )
)
-
166.500 - 155.400 = 11.100 ( )
![Page 157: Upravljacko racunovodstvo za Glasnik - ef.uns.ac.rs · G Z a b \ b a ^ Z Z: û 0 > j m ] h b a ^ Z _ : m l h j: I j h n. ^ j 4 m [ b p Z = Z b](https://reader030.vdocuments.pub/reader030/viewer/2022040420/5e09ecc9a4c8ec0ee00e9e9c/html5/thumbnails/157.jpg)
149
-
618.000 - 616.000 = 2.000 ( )
-
=
=
104.000 = 20,8
5.000
= 93.600
-
, :
4.500 x 20,8 = 93.600
= 87.360
.
4.200 x 20,8 = 87.360
a)
( ) -
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