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

Author

Listed:
  • Berberović Šefkija

    (University of Banja Luka, Bosnia and Herzegovina - Faculty of Economics Banja Luka)

  • Bandur Miodrag

    (Bandur d.o.o. Makarska, Croatia)

Abstract

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.

Suggested Citation

  • Berberović Šefkija & Bandur Miodrag, 2015. "Prag Ekonomičnosti i Njegova Primjena u Poslovnoj Politici Preduzeća/ Economical Threshold and its Use in the Business Policies of Companies," Economics, Sciendo, vol. 3(2), pages 55-72, December.
    • Handle: RePEc:vrs:econom:v:3:y:2015:i:2:p:55-72:n:5
    DOI: 10.1515/eoik-2015-0018
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