Prag Ekonomičnosti i Njegova Primjena u Poslovnoj Politici Preduzeća/ Economical Threshold and its Use in the Business Policies of Companies

• Authors: Šefkija Berberović , Miodrag Bandur
• Languages of publication: EN

Abstracts

EN

In the leading of business policies, familiarity with expenses, being the entering element in the reproduction process and their conduct in the dynamics of successive processes is of great importance for the quality of company economics. The fact that expenses vary in relation to the degree of using capacities requires from the management of company to be familiar with the legislation of expense conduct in the dynamics of reproduction process. In accordance with this is the success in finding an optimal degree of using capacity, where the maximal profit is gained. For this purpose, methods of establishing limit expenses are used, as well as the minimal degree of using capacities and the method of point determining - economical threshold.

U vođenju poslovne politike, poznavanje troškova, kao ulaznog elementa procesa reprodukcije i njihovog ponašanja u dinamici sukcesivnih procesa je od velikog značaja za kvalitet ekonomije preduzeća. Činjenica da se troškovi različito ponašaju u odnosu na stepen korišćenja kapaciteta, zahtjeva od menadžmenta preduzeća poznavanje zakonitosti u ponašanju troškova u dinamici procesa reprodukcije. U skladu s tim je uspješnost iznalaženja optimalnog stepena korišćenja kapaciteta, gdje se postiže maksimalna dobit. U tu svrhu koriste se metode utvrđivanja graničnih troškova, kao i minimalnog stepena korišćenja kapaciteta, te metod utvrđivanja tačke - praga ekonomičnosti.

Keywords

EN

capacity; expenses; expense progression; expense degression; expense remanence; limit expenses; economical threshold; reproduction process; entering and exiting elements of reproduction process; economics quality; mesoeconomic system (MOS)

HR

kapacitet; troškovi; progresija troškova; degresija troškova; remanentnost troškova; granični troškovi; prag ekonomičnosti; proces reprodukcije; ulazni i izlazni elementi procesa reprodukcije; kvalitet ekonomije,mezoekonomski sistem (MOS )

• Publisher: Sciendo
• Journal: ECONOMICS
• Year: 2015
• Volume: 3
• Issue: 2
• Pages: 55-72

Dates

published

2015-12-01

online

2015-12-30

Contributors

author

Šefkija Berberović

• University of Banja Luka, Bosnia and Herzegovina - Faculty of Economics Banja Luka

author

Miodrag Bandur

• Bandur d.o.o. Makarska, Croatia

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Identifiers

DOI

10.1515/eoik-2015-0018