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Primerjava metod kalkulacij stroškov gozdarske mehanizacije na primeru žičnice = Comparison of forest machine cost calculation methods on the case of a cablewayKlun, Jaka, 1974- ...Primerjali smo rezultate kalkulacij neposrednih materialnih stroškov po sedmihuveljavljenih kalkulacijskih metodah za gozdarsko strojno delo. Metode imajo skupno izhodišče pri strukturiranju ... kalkulacijskih postavk, a se razlikujejo v načinu izračunavanja in upoštevanju posameznih postavk. Primerjava ob predpostavki enakih vhodnih podatkov in upoštevanju letne izkoriščenosti na primeru gozdarske žičnice kaže na razlike v ceni strojnega dela in s tem na težjo primerljivost gospodarnosti stroja na enoto proizvoda. Vhodne podatke za primerjavo metod kalkulacij stroškov dela smo pridobili s spremljanjem koledarskega časa treh strojev, z meritvami pri časovnih študijahin spremljanju učinkov. Pri 1000 obratovalnih urah stroja na leto se po primerjanih kalkulacijskih metodah lahko materialni strošek na enoto spravila razlikuje za več kot 50 %. Največje razlike nastajajo predvsem zaradirazličnih pristopov pri obravnavi variabilnih stroškov. Potrebna je previdnost pri interpretiranju kriterijev gospodarnosti, zlasti pri konkuriranju na enotnem trgu dela in storitev.Source: Zbornik gozdarstva in lesarstva = Research reports : forest and wood science & technology. - ISSN 0351-3114 (Št. 82, 2007, str. 41-51)Type of material - article, component part ; adult, seriousPublish date - 2007Language - slovenianCOBISS.SI-ID - 1872806
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source: Zbornik gozdarstva in lesarstva = Research reports : forest and wood science & technology. - ISSN 0351-3114 (Št. 82, 2007, str. 41-51)
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Year | Impact factor | Edition | Category | Classification | ||||
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Klun, Jaka, 1974- | 21136 |
Košir, Boštjan, 1948- | 08157 |
Krč, Janez, 1967- | 12796 |
Medved, Mirko, 1959-2012 | 07890 |
Source: Personal bibliographies
and: SICRIS
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