ekonomika ugostiteljstva

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VISOKA ŠKOLA ZA TURIZAM ŠIBENIK COLLEGE OF TOURISM 5DWNR’REUH (.2120,.$,25*$1,=$&,-$ 8*267,7(/-6.,+32’8=(ß$ Šibenik, 2001.

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Page 1: Ekonomika ugostiteljstva

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WURãNRYL�YH]DQL�X]�YLãH�SURL]YRGD�LOL�XVOXJD��DOL�VH�]QD�]D�PMHVWR�QDVWDQND��D�WR�PRåH�ELWL� SRJRQ�� SURL]YRGQR� RGMHO� L� VOLþQR� SD� VH� ]ERJ� WRJD� L� QD]LYDMX� WURãNRYL� SRJRQVNH�UHåLMH�����������2SüL� WURãNRYL� XSUDYH� L� SURGDMH� QDVWDMX� X� VYH]L� V� FMHORNXSQLP� SRVORYDQMHP�SRGX]HüD� L� UD]OLNXMX� VH� RG� WURãNRYD� SRJRQVNH� UHåLMH� NRML� QDVWDMX� VDPR� X� VYH]L� V�SURL]YRGQMRP� L� REDYOMDQMHP� XVOXJD. Ovi se troškovi mogu evidentirati samo po PMHVWLPD�QDVWDQND��D�QH�SR�QRVLWHOMLPD�L�]DWR�NDåHPR�GD�VX�WR�RSüL�WURãNRYL��0H XWLP��L�RYH� WURãNRYH� SRPRüX� RGJRYDUDMXüH� PDWHPDWLþNH� PHWRGH� �QDMþHãüH� PHWRGRP�NRHILFLMHQDWD��WUHED�UDVSRUHGLWL�QD�SRMHGLQH�QRVLWHOMH��� Kako su ovi troškovi po obujmu veliki, raznovrsni po strukturi troškova, brojni po QRVLWHOMLma troškova, to ukazuje na potrebu da se ove troškove strogo kontrolira jer þLQH�]QDþDMQX�VWDYNX�X�FLMHQL�NRãWDQMD�SURL]YRGD�LOL�XVOXJD��7R�VX�WURãNRYL�NRML�QDVWDMX�X�VYLP�RVWDOLP�VOXåEDPD�X�SRGX]HüX��6WURJR�L�GHWDOMQR�SUDüHQMH�RYLK�WURãNRYD�XSXüXMH�L�QD�SRWUHEX� UDFLRQDOQRJ� L� HNRQRPLþQRJ�SRQDãDQMD� WLK� VOXåEL�� D�XSUDYR�VX� WH� VOXåEH�X�SUDNVL� QDMPDQMH� VWLPXOLUDQH� QD� VPDQMHQMH� WURãNRYD�� .DNR� VH� L]� RYLK� VOXåEL� L� XSUDYOMD�SRGX]HüHP��D�WR�]QDþL�L�IXQNFLMRP�NRQWUROH��þHVWR�XSUDYR�RYL�WURãNRYL�L]PLþX�NRQWUROL��L�WDNR�]QDþDMQR��VXYLãQR�L�QHSRWUHEQR�RSWHUHüXMX�NUDMQMX�FLMHQX�SURL]YRGD�LOL�XVOXJD����5.5. PODJELA TROŠKOVA PREMA OVISNOSTI O ���������67831-8���=$326/(1267,����.$3$&,7(7$�����������3RVWRMH�X� �SRGX]HüLPD�RGUH HQH�YUVWH� WURãNRYD�NRMH�VH� UD]OLþLWR�SRQDšaju ovisno o stupnju zaposlenosti, odnosno o stupnju korištenja kapaciteta��=DWR� MH�]D� SRGX]HüH� L]QLPQR� YDåQR� UDGL� NRQWUROH� HNRQRPLþQRVWL� SRVORYDQMD� XWYUGLWL� NDNR�VWXSDQM�NRULãWHQMD�NDSDFLWHWD�XWMHþH�QD�YLVLQX�SURVMHþQLK�WURãNRYD�SR�MHGLQLFL�SURL]YRGD�LOL�XVOXJD��1DLPH��XRþHQ�MH�UD]OLþLW�LQWHQ]LWHW�UHDJLUDQMD�WURãNRYD�X�RGQRVX�QD�SURPMHQH�u korištenju kapaciteta��7DM� LQWHQ]LWHW� UHDJLUDQMD� LPD� WROLNL� ]QDþDM�GD� MH�X�HNRQRPVNRM�]QDQRVWL� L]D]YDR� SRWUHEX� GD� VH� SUREOHP� LVWUDåL� L� SURQD H� SUDNWLþQD� IRUPXOH�L]UDþXnavanja stupnja reagiranja ukupnih troškova na promjene stupnja zaposlenosti, odnosno korištenja kapaciteta. ��������� Osjetljivost troškova na promjene zaposlenosti kapaciteta nazivamo reagibilnost troškova.��������������Tako stupanj reagibilnosti troškovD�PRåHPR�L]UDþXQDWL�VOMHGHüRP�IRUPXORP�������������������6U��� ���� SS]

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5.5.1. FIKSNI TROŠKOVI�����������Ako troškovi u masi ostaju nepromijenjeni bez obzira na stupanj zaposlenosti kapaciteta, tada te troškove nazivamo fiksnim ili stalnim trošNRYLPD��Ovakve troškove još nazivamo i vremenskim troškovima ili troškovima NDSDFLWHWD�MHU�VH�RVWYDUXMX�þDN�SRG�XYMHWRP�GD�VH�NDSDFLWHWL�L�QH�NRULVWH��6�RE]LURP�QD�RYX� þLQMHQLFX� WUHED� LVWDNQXWL� NDNR� MH� XJRVWLWHOMVWYR�� SRVHEQR� ]ERJ� VYRJD� VH]RQVNRJD�karaktera poslovanja, iznimno osjetljivo na ovu vrstu troškova.����������1DLPH��X�KRWHOLMHUVWYX�XSUDYR�ILNVQL�WURãNRYL�þLQH�þDN����GR����SRVWRWDND�XNXSQLK�WURãNRYD�SRVORYDQMD��GRN�MH�X�UHVWRUDWHUVWYX�WDM�SRVWRWDN�QHãWR�QLåL�������������������������������������������������������������������������������������������������������� Zašto je to tako? Zato što pri porastu proizvodnje, odnosno prometa, fiksni WURãNRYL�RSDGDMX�SR�MHGLQLFL�SURL]YRGD�LOL�XVOXJD�MHU�VH�LVWD�PDVD�WURãNRYD�UDVSRUH XMH�QD� YHüL� EURM� SURL]YRGD� LOL� XVOXJD�� 'DNDNR�� LVWR� MH� SUDYLOR� DNR� MH� VLWXDFLMD� REUQXWD��RGQRVQR� SUL� VPDQMHQMX� SURL]YRGD� LOL� XVOXJD� SRYHüDYDMX� VH� WURãNRYL� SR� MHGLQLFL�SURL]YRGD� LOL� XVOXJD�� 6YH� WR� JRYRUL� R� ]QDþDMX� NRQWLQXLUDQRJD� UDGD� XJRVWLWHOMVNLK�NDSDFLWHWD�����������)LNVQL�WURãNRYL�X�QDMYHüRM�VH�PMHUL�RGQRVH�QD troškove osnovnih sredstava i njihov MH�XGLR�X�XNXSQLP�WURãNRYLPD�YHüL�ãWR�MH�YHüD�PDVD�RVQRYQLK�VUHGVWDYD��=DWR�QDP�MH�YDåQR�GD�PRåHPR�L]UDþXQDWL�L�NRHILFLMHQW�ILNVQLK�WURãNRYD��7DM�VH�NRHILFLMHQW�L]UDþXQDYD�SR�IRUPXOL��������������������.IW��� ��� XW

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