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Singidunum revija
2011, vol. 8, br. 1, str. 89-96
jezik rada: srpski
vrsta rada: neklasifikovan

Koncept direktne profitabilnosti proizvoda
Univerzitet u Beogradu, Ekonomski fakultet

e-adresa: rlukic@ekof.bg.ac.rs

Sažetak

U veoma značajne mere performansi asortimana u maloprodaji spada direktna profitabilnost proizvoda. Ona se kalkuliše tako što se korigovani (uvećani) bruto profit (bruto marža) analiziranog artikla za nabavne diskonte i odbitke umanjuje za direktne maloprodajne troškove (skladištenja i poslovanja prodavnice, posredovanja, zaliha i direktni troškovi rada, sem generalnih opštih). Po svojoj prirodi je bazirana na principima obračuna troškova po varijabilnim troškovima, i pokazuje konkretan doprinos prodaje svakog artikla pokriću fiksnih troškova i ostvarenju izvesnog profita.

Ključne reči

kategorije proizvoda; korigovana bruto marža; kritični faktori uspeha modnih proizvoda; planiranje asortimana

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