Predračunavanje in obračunavanje stroškov gradbenih storitev : diplomsko delo

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Predračunavanje in obračunavanje stroškov gradbenih storitev : diplomsko delo

Pivk, Silvo

Predkalkulacije sestavljamo zaradi presojanja pomena posameznih vrst stroškov v stroškovni ceni gradbenih storitev, odločanja o višini prodajne cene in načrtovanja dobička. Računovodske podatke o ... načrtovanih neposrednih stroških strokovnih nosilcev zberemo v enotni podatkovni podlagi. Načrtovane posredne stroške s količniki dodajamo jk predračunanim neposrednim. Pokalkulacije sestavlja računovodstvo na podlagi knjigovodskih podatkov o nastalih stroških.Neposredne stroške gradbenih storitev spremljamo na podlagi dejanskihpodatkov o stroških stroškovnih nosilcev. Za razdelitev posrednih stroškov izračunamo količnike na podlagi izbranih osnov, katere smo uporabili za izdelavo predkalkulacij. Primerjava obračunskih kalkulacij s predračunskimije podlaga za ugotavljanje razlik med posameznimi postavkami kalkulacij in iskanje vzrokov za odmike.

Type of material - undergraduate thesis

Publication and manufacture - Koper : [S. Pivk], 2000

Language - slovenian

COBISS.SI-ID - 162007

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Library/institution	City	Acronym	For loan	Other holdings
University of Primorska University Library	Koper - Capodistria	UPUK	reading room 1 cop.

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Year	JCR	SNIP	JCR	SNIP	JCR	SNIP	JCR	SNIP

Links to authors' personal bibliographies	Links to information on researchers in the SICRIS system
Melavc, Dane	01759

Source: Personal bibliographies and: SICRIS

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