2000, br. 5, str. 455-461
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Decision making management and success in sales
(naslov ne postoji na srpskom)
aUniverzitet u Novom Sadu, Ekonomski fakultet, Subotica
bnema
Sažetak
Ovaj rad obuhvata nedovoljno istražene oblasti rentabiliteta i mehanizovanoj proizvodnji crnog luka. Fokus ovog rada je profit koji zavisi od razlike između finansijske realizacije i cene koštanja. Rad sadrži opis korišćene tehnologije ali i analizu segmenata proizvodnje i celovitu finansijsku analizu. Prevashodni cilj rada je da se istakne značaj menadžment odluka koje se baziraju na 'U šejp teoriji' o kupovini i prodaji. Drugi cilj ovog rada je poboljšanje tehnologije proizvodnje crnog luka kroz smanjenu cenu koštanja i generisanje akumulacije neophodne za daljnji razvoj. Finansijska analiza segmenata proizvodnog rentabiliteta i formi naturalne dobiti ukazuje na sledeće razlike: luk za seme 32,8%, arpadžik 81,9%- i luk merkantilni i semenski 194,8%. U slučaju kada se samo jedan od ovih segmenata proda proizvodnja crnog luka kao celina nije rentabilna (troškovi propuštene prilike).
Abstract
This paper comprises insufficiently explored fields of profitability in the mechanized production of onions. This work is focused on profit which depends on the difference between financial realization and cost. The paper contains description of the applied technology along with a segmented work analysis as well as the entire financial analysis. The primary aim of the paper is to point out the significance of management decisions based on 'U shape Theory' of buying and selling. The other aim of the work is to improve the technology of onion production through diminishing cost price and generating an accumulation necessary for further development. The segmented financial analysis of production profitability in the form of net grain shows the following differences: onions for seeds 32.8%. seeds for onion bulbs 81.9% and onion bulbs for onions 194.8%. In the case when only one of above mentioned segments is sold, the production of onions as a whole is not profitable (Opportunity cost).
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