Pregled bibliografske jedinice broj: 255794
Točka pokrića troškova mlinsko-pekarskih proizvoda
Točka pokrića troškova mlinsko-pekarskih proizvoda // Proceedings of 3rd International congress Flour- Bread '05 / Žaneta Ugarčić Hardi (ur.).
Osijek: Prehrambeno tehnološki fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2006. str. 328-330 (poster, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
Točka pokrića troškova mlinsko-pekarskih proizvoda
(Break-even-analysis in milling-bakary production)
Autori
Lj. Ranogajec, J. Deže, J. Kanisek
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of 3rd International congress Flour- Bread '05
/ Žaneta Ugarčić Hardi - Osijek : Prehrambeno tehnološki fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2006, 328-330
Skup
Proceedings of 3rd International congress Flour-Bread '05, 5th Croatian Congress of Cereal Technologists
Mjesto i datum
Opatija, Hrvatska, 26.10.2005. - 29.10.2005
Vrsta sudjelovanja
Poster
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
bekery production ; variable cost ; contribution and break-even cost
Sažetak
Stronger competitions on market milling-bakery production impose demand for more cost control. Significant condition for making business decision is to understand cost behavior as well as its act through different production conditions and businesses. Calculating process it is possible to define result that presents the best identification of decision toward businesses prosperity. Direct cost method based on variable cost, with break-even cost analyses, gives effective databases for business decision-making. Contribution for break-even cost is key valuation for calculating break-even point (marginal point), which divide profit field from loss field, representing equal revenue and expenses.
Izvorni jezik
Engleski
Znanstvena područja
Poljoprivreda (agronomija)
