Vol.6, No 1, 2009 pp. 41 - 49
UDC
657.474
ELABORATION OF KEY CONCEPTS RELATING TO COST AND PROFIT CALCULATION WITH PRACTICAL EXAMPLES
Milan Lj. Stamatović, Milan B. Vemić
Novi Sad Faculty for Management Studies, Vase Stajića 6, 21000 Novi Sad, Serbia
stamatovicm@sbb.co.yuv milanvemic1@yahoo.com
The main objective of this paper is to analyze the necessary preconditions for successful calculation of costs and profit for small enterprises and entrepreneurs. Authors of the paper advocate the use of modern tools of financial management to estimate current profit strategies and elaborate alternative restructuring possibilities in order to make profit or exceed planned values in the operation of a modern business.
Key Words: Costs, gross profit, break-even point, swot analysis, alternative strategy.
RAZMATRANJE KLJUČNIH KONCEPATA OBRAČUNA TROŠKOVA I PROFITA SA PRAKTIČNIM PRIMERIMA
Ovaj rad ima za cilj analizu potrebnih preduslova za uspešan obračun troškova i profita kod malih preduzeća i preduzetnika. Autori se zalažu za korišćenje savremenih alata finansijskog menadžmenta u proceni tekućih strategija ostvarenja profita kao i razvoja alternativnih mogućnosti presrtuktuiranja troškova radi ostvarenja ili prebačaja planiranih vrednosti u poslovanju savremenog preduzeća.
Ključne reči:
Troškovi, bruto profit, prelomna tačka rentabilnosti, swot analiza, alternativna strategija
