Ekonomika Ugostiteljstva

VISOKA KOLA ZA TURIZAM
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2.1.1. PODJELA UGOSTITELJSTVA ZA SMJETAJ.............................................
32'-(/$8*267,7(/-679$=$35(+5$18,3,(
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2.5. KARAKTERISTIKE UGOSTITELJSKIH DJELATNOSTI SA STAJALITA
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3.1. EKONOMIKA KAO DRUTVENA ZNANOST
231,722=1$1267,0$
7(0ELJNE DRUTVENE ZNANOSTI..........................................................
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5.0. TROKOVI U UGOSTITELJSTVU
752.29,,(.2120,1267
5.2. POJAM TROKOVA
5.3. PODJELA TROKOVA S OBZIROM NA TROENJE ELEMENATA
352&(6$5$'$
5.3.1. TROKOVI RADA..................................................
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5.3.3. TROKOVI SREDSTAVA ZA RAD (STALNE IMOVINE................................
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5.4.1. DIREKTNI TROKOVI.....................................................................................

5.4.2. INDIREKTNI TROKOVI.....
5.5. PODJELA TROKOVA PREMA OVISNOSTI O STUPNJU
=$326/(1267,.$3$&,7(7$
5.1. FIKSNI TROKOVI...........................................................................................
5.5.2. VARIJABILNI TROKOVI.................................................................................
5.6. PODJELA TROKOVA PREMA MJESTU I NOSITELJU TROKOVA
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5.7. PLANIRANJE TROKOVA
5.8. ANALIZA TROKOV$

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MJERILA USPJENOSTI POSLOVANJA
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DRUTVENA SREDINA...................................................................................
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11.0. VRSTE UGOSTITELJSKIH OBJEKATA ZA SMJETAJ
11.1. HOTEL KAO TEMELJNI UGOSTITELJSKI OBJEKT ZA SMJETAJ

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SUROD]LOL SXWRYL L] (XURSH ]D LVWRN L D]LMVNH NUDMHYH X WRM MH GUDYL XJRVWLWHOMVWYR ELOR L
QDMUD]YLMHQLMHSDMHWDNRLSUYLSLVDQLVSRPHQLNNRMLMHRSLVDRRYHXJRVWLWHOMVNHREMHNWH
+DPXUDELMHY]DNRQLNQD]YDQSR]DNRQXNRMHJMHGRQLR%DELORQVNLNUDOM+DPXUDEL

8 *UNRM ]D NRMX NDHPR GD MH NROLMHYND FLYLOL]DFLMH YH X QDMUDQLMHP UD]GREOMX
SRMDYHGUDYHSRVWRMDOLVXEURMQLXJRVWLWHOMVNLREMHNWL*UD HYLQHVGYRULWHPLRNUXHQH
WULMHPRYLPD QDPLMHQMHQH SUHWHQR VWUDQFLPD L YLVRNLP NRPIRURP NDR XJRVWLWHOMVNL
REMHNWL QD]LYDOL VX VH NVHQRGRKLMH 2VLP RYLK VXVUHX VH L REMHNWL NDR WR VX
SDQGRNHML NDWDJRJLML NDWDOL]LML 6OXLOL VX ]D VPMHWDM GLMHORP L SUHKUDQX WH VX VH X
njima mogli smjestiti i trgovci kojima je bila potrebna usluga smjetaja i prehrane stoke.

2EMHNWLNRMLVXSUXDOLXVOXJXSUHKUDQHLSLDQD]LYDOLVXVHNDSHOHMHWHUPRSROLMH
RLQRSROLMH LVNOMXLYR WUJRYLQH YLQRP L NUPH *RVWLRQLFH NRMLPD MH XSUDYOMDOD GUDYD
*UFLVXQD]LYDOLSULWDQHMLWRVWRJDWRVXVHXQMLPDYHLQRPRNXSOMDOLSULWDQLNDNRVX
*UFL QD]LYDOL SRVODQLNH 9DOMD LVWDNQXWL NDNR MH X *UNRM XJRVWLWHOMVWYR SRQDMYLH ELOR
UD]YLMHQRXOXNLPJUDGRYLPDX$WHQLL6SDUWLDOLLWRGDVXYHXWRYULMHPH*UFLGROD]LOL
do obala Jadranskog mora te uz nau obalu i otoke osnivali brojne ugostiteljske radnje.

=DSLVL R ]QDHQMX JRVWRSULPVWYD L XJRVWLWHOMVWYD X *UNRM QDOD]H VH X XYHQLP
VSMHYRYLPD,OLMDGLL2GLVHML

8YULMHPHSURFYDWD5LPVNRJDLPSHULMDVQDQRVHUD]YLMDSURPHWJUDGHVHPQRJLL
YHOLNL JUDGRYL D WR SUHGVWDYOMD SRYROMQH XYMHWH ]D UD]YRM XJRVWLWHOMVWYD 5LPOMDQL LPDMX
VDYUHQXRUJDQL]DFLMXGUDYHLYRMVNHSDWHPHOMHPWRJDRVYDMDMXPQRJHNUDMHYHLWDNR
GROD]HGRRJURPQRJDERJDWVWYD7RVXERJDWVWYRWURLOLQDUDVNRDQLYRWXYHQHVX
ULPVNHJR]EHRJURPQLKUD]PMHUDNRMHVX]QDOHWUDMDWLLQHNROLNRGDQD

.DR L X GUXJLP GUDYDPD WRJD YUHPHQD XJRVWLWHOMVNL VX VH REMHNWL L X 5LPVNRP
FDUVWYXQDMSULMHRWYDUDOLX]SXWRYHDNDVQLMHXYHHPEURMXLXJUDGRYLPD3RX]RUXQD
VWDUX *UNX QDMSULMH VH RWYDUDMX XJRVWLWHOMVNH UDGQMH VOLQRJ WLSD 2G XJRVWLWHOMVNLK
UDGQMLSR]QDWHVXVWDEXOHVOXLOHVX]DRGPRUSXWQLNDLQMLKRYH]DSUHJHGLYHUVRULDMH
ELODYUVWDXJRVWLWHOMVNHUDGQMH]DSUXDQMHVPMHWDMDDNDXSRQDMHELRQD]LY]DNUPX
*HQHMDMHWDNR HUELODNUPDVPMHWHQDQDMHHXSRGUXPXLXYHQDSRSLMDQHYDQMX
L UD]YUDWX 8 UDGQML NRMX VX QD]YDOL SRSLQD QDMHH VH VOXLOD VDPR KUDQD D ELOD MH
ORFLUDQD X] KUDPRYH NXSDOLWD L FLUNXVH WR JRYRUL GD MH SUXDOD XVOXJH YHHP EURMX
-. /012 34 5607089 6:902 ;:79 <:=9 > :
? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

RVRED 5DGQMH QD]LYD WHUPRSROLMH QRVH L X NRULMHQX LPH L X GMHODWQRVWL NDUDNWHULVWLNH

VOLQLKUDGQMLX*UNRMDVOXLOHVXXJODYQRP]DWRHQMHSLD,SDNQDMUDVSURVWUDQMHQLMH
XJRVWLWHOMVNH UDGQMH X VWDURP 5LPX ELOH VX WDEHUQH D RVQLYDQH VX NDNR X JUDGRYLPD
WDNRLGXSXWRYD2YDYUVWDREMHNDWDSUHQHVHQDMHLXQDHNUDMHYH7DNRXJRVWLWHOMVNH
REMHNWHJUNLKNDUDNWHULVWLNDVXVUHHPRXJODYQRPX]REDOXLQDRWRFLPDDREMHNWHV
ULPVNLPNDUDNWHULVWLNDPDWDNR HUX]REDOXDOLLXNRQWLQHQWDOQRPGLMHOX

5DVSDGRP 5LPVNRJD FDUVWYD L SRHWNRP QRYH HWDSH X UD]YRMX GUXtva koju
QD]LYDPR IHXGDOL]DP QDVWDMX EURMQL QHSRYROMQL LPEHQLFL NRML XVSRUDYDMX UD]YRM
XJRVWLWHOMVWYD 1D SUYL SRJOHG LQL VH QHORJLQLP LQMHQLFD NDNR MH IHXGDOL]DP YLD
HWDSDXUD]YRMXSURL]YRGQLKVQDJDDUD]YRMWDNR]QDDMQHJRVSRGDUVNHJUDQHXSUYR
YULMHPHWHHWDSHVWDJQLUD2EMDQMHQMHQDOD]LPRXLQMHQLFLGDVHUDVSDGRP5LPVNRJD
FDUVWYDX(XURSLIRUPLUDMXEURMQHGUDYLFHLNQHHYLQHNRMHVXXHVWLPVXNRELPDWR
VWYDUD NOLPX RSH QHVLJXUQRVWL SRVHEQR ]D WUJRYFH L SXWQLNH 7RMH UD]ORJ VWDJQDFLMH
XJRVWLWHOMVWYD

.DNR X VUHGQMHP YLMHNX QDJOR L VQDQR MDD XORJD &UNYH L NDNR RQD SRVWDMH
WHPHOMQDLGHRORNDVQDJDGUXWYDRQDSRODNRSUHX]LPDLYDQXXORJXXJRVSRGDUVNRM
VIHUL GUXWYD 9H SRHWNRP VWROMHD SRQRYQR RLYOMXMH JRVSRGDUVND GMHODWQRVW
SRVHEQR WUJRYLQD L ]DQDWVWYR D NDNR VH VQDQLMH UD]YLMDMX L JUDGRYL WR QDVWDMH
SRYROMQRUD]GREOMH]DUD]YRMXJRVWLWHOMVWYD

3UHPD ]QDDMX VYRMH XORJH X GUXWYX &UNYD VH MDYOMD L NDR ]QDDMDQ QRVLWHOM
XJRVWLWHOMVNHGMHODWQRVWL7DNRVHXRNYLUXFUNDYDLVDPRVWDQDRWYDUDMXSRQDMEROMD
prihvatilita KRVSLWDOL $OL NDNR VH ]DQDWVWYR L WUJRYLQD YUOR EU]R UD]YLMDMX WDNR VYH
YLH L SULYDWQLFL RWYDUDMX KRVSLWDOH MHU &UNYD WDNR QDUDVWDMXLP ]DKWMHYLPD YLH QLMH
PRJOD XGRYROMDYDWL 3ULYDWQL YODVQLFL KRVSLWDOLD SRVWDMX ERJDWL L XJOHGQL JUD DQL NRML
UD]YLMDMX YODVWLWX FHKRYVNX RUJDQL]DFLMX ,] WRJD VH UD DMX SUYL SURSLVL NRML UHJXOLUDMX
RWYDUDQMHSRVORYDQMHLVYHREOLNHSODDQMDXRYLPXJRVWLWHOMVNLPREMHNWLPD3RVWRMDOLVX
VWURJL SURSLVL R SRVMHWX XODVNX L L]ODVNX JRVWLMX X XJRVWLWHOMVNH UDGQMH D VDPL VX
JRVWLRQLDUL ELOL SRGYUJQXWL VWURJRM NRQWUROL SURYR HQMD SURSLVD 'DNDNR VOLMHGLOH VX L
VWURJHND]QH]DQHSULGUDYDQMHSURSLVDQLKSUDYLOD

3URGRURP 7XUDND X (XURSX MDYOMDMX VH QRYL XJRVWLWHOMVNL REMHNWL KDQRYL L
NDUDYDQVDUDMLLWRXJODYQRPX]SURPHWQLFH

0DGD VUHGQML YLMHN GDNOH YLMHN IHXGDOL]PD R]QDDYDPR NDR PUDQR UD]GREOMH
(XURSH SRQDMYLH ]ERJ GUDVWLQD SURJRQD KHUHWLNLK XHQMD LPH VH XVSRUDYDR
GUXWYHQLLNXOWXUQLUD]YRMLSDNNDGDMHULMHRUD]YRMXXJRVWLWHOMVWYDYDOMDQDSRPHQXWL
GDVHYHJRGLQHX)UDQFXVNRMRVQLYDSUYLKRWHO8,WDOLMLMHSUYLREMHNWKRWHOVNRJD
WLSDL]JUD HQJRGLQHX3DGRYLDOL]DPDKL]JUDGQMHKRWHODMDYOMDVHWHNXVW

9DOMDSRVHEQRLVWDNQXWLNDNRVHX(XURSLXVWROMHXSUYLSXWSRMDYOMXMXREMHNWL
]YDQL NDYDQH ,] QD]LYD VH YLGL GD MH QMLKRYD SRMDYD YH]DQD X] SRMDYX QDSLWND NDYH
NRMXVXPOHWDNLWUJRYFLGRQLMHOLL]&DULJUDGD.DYDQDMHSRVYRPHSRVWDQNXLSDNUDQLMH
RVQRYDQD L WR X 0HNL X VWROMHX DOL MH RQD X (XURSL SRVWDOD YUOR SRSXODUQR
VDVWDMDOLWH RVRELWH NOLMHQWHOH 8 NDYDQL VX VH VDVWDMDOL OMXGL VOLQLK ]DQLPDQMD L
LGHRORJLMVNLK JOHGLWD .DYDQH VX QDURLWR ELOH SRSXODUQH X )UDQFXVNRM L X QMLPD VH

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @6 9 C'D0E ? < 3F :
SMHYDORPX]LFLUDORL]YRGLOLVXVHYRGYLOMLSOHVDORVHLXRSHGUXLOR0RJORELVHND]DWL
kako je socijalna uloga kavana ostala aktualna do dananjih dana.

5D]YRM XJRVWLWHOMVWYD X VXYUHPHQRP VPLVOX QDMSULMH MH SRHR X )UDQFXVNRM L
9HOLNRM %ULWDQLML 3RHWDN LQGXVWULMVNH UHYROXFLMH RWNULHP SDUQRJD VWURMD R]QDLR MH
YHOLNHHNRQRPVNHLGUXWYHQHSURPMHQHRELOMHHQHPLJUDFLMDPDUXUDOQRJVWDQRYQLWYD
XLQGXVWULMVNLUD]YLMHQDSRGUXMDDSRUDVWRPVWDQGDUGDMRVHYLHSRYHDYDNUHWDQMH
stanovnitva . Nastaje novi zamah u razvoju ugostiteljstva pa je iz tih naraslih potreba
]D VPMHWDMHP L SUHKUDQRP L]YDQ GRPDLQVWYD SRHR YDO L]JUDGQMH PRGHUQLK KRWHOD
3UYLKRWHOSRURGLQRJWLSDL]JUD HQMHX/RQGRQXJRGLQHDQDNRQWRJD]QDWQRVH
SRYHDYD EURM QRYLK KRWHOD X VYLP YHLP JUDGRYLPD ]DSDGQH (XURSH 9H RG NRQFD
VWROMHD RVRELWR VUHGLQRP VWROMHD X $PHULFL QLX EURMQL QRYL KRWHOL D
QDMSR]QDWLMLL]WRJDYUHPHQD$VWRU+RXVHX1HZ<RUNXL]JUD HQMHJRGLQH

'HYHWQDHVWR VWROMHH SUHGVWDYOMD SRYLMHVQX SUHNUHWQLFX X UD]YRMX XJRVWLWHOMVWYD
3UYD HOMH]QLFD NUHQXOD MH JRGLQH D YH JRGLQH RUJDQL]LUD VH SUYR
WXULVWLNR SXWRYDQMH HOMH]QLFRP 6YH VH WR ]ELYD X 9HOLNRM %ULWDQLML 8SUDYR WD
JRGLQD R]QDHQD MH NDR JRGLQD UD DQMD QRYRJ GUXWYHQRJ L HNRQRPVNRJ
IHQRPHQDQD]YDQRJDWXUL]DP

,GRNVHJDVHEURMQHJRVWLRQLFHLNUPHVPMHWHQHX]SXWRYHNRMLPDVXVHNUHWDOH
GLOLDQVHX]HOMH]QLNHSUXJHRGQRVQRSRVWDMHQLXQRYLXJRVWLWHOMVNLREMHNWLLYHOHEQL
KRWHOL
8 RYR YULMHPH D MR YLH SRHWNRP VWROMHD UHYROXFLRQDUQX XORJX X UD]YRMX
XJRVWLWHOMVWYD LPD QDJOL UD]YRM SURPHWD L SURPHWQLK VUHGVWDYD 2G SRNUHWDQMD SUYH
ORNRPRWLYH SD GR JRGLQH YH MH X VYLMHWX ELOR L]JUD HQR RNR NLORPHWDUD
HOMH]QLNLKSUXJD.RQFHPVWROMHDSRNUHQXRVHLSUYLDXWRPRELODSUYLSDUREURG
koji je preao Atlantski ocean 1818. godine zvao se "Savanah". Prvi zrakoplov poletio
MHJRGLQHDSUYLNRPHUFLMDOQLSULMHYR]SXWQLND]UDNRSORYRPREDYOMHQMHYH
JRGLQH3UYLOHWL]PH X(XURSHL$PHULNHRVWYDUHQMHJRGLQH

1RYL ]DPDK PRGHUQRP XJRVWLWHOMVWYX SULVNUELR MH SRHWDN SULPMHQH HOHNWULQH
HQHUJLMH LPH VH SRQDMSULMH PRGHUQL]LUD L ]QDWQR RERJDXMH XJRVWLWHOMVND SRQXGD
8YRGLVHVXYUHPHQDUDVYMHWDWHOHIRQVNHFHQWUDOHKRWHOLGRELYDMXGL]DODXKRWHOVNHVH
VREH JUDGH NXSDRQLFH V WRSORP YRGRP 0HGLWHUDQVND REDOD SRVWDMH SRGUXMH QD
NRMHPX L]UDVWDMX OXNVX]QL KRWHOL L UHVWRUDQL D QH QHGRVWDMH QLWL ERJDWH NOLMHQWHOH MHU
LQWHQ]LYDQUD]YRMLQGXVWULMHVWYDUDNODVXEXURD]LMHNRMDUDVSRODHVGRYROMQRQRYFD]D
ODJRGDQLYRWDSURPHWLSURPHWQDVUHGVWYDRPRJXXMXEU]RLHVWRPLMHQMDQMHPMHVWD
ERUDYND

3UYL VYMHWVNL UDW SUHNLGD RYX ]ODWQX HUX UD]YRMD XJRVWLWHOMVWYD 8 UDWX VX PQRJL
XJRVWLWHOMVNLREMHNWLLOLSRWSXQRXQLWHQLLOLGHYDVWLUDQLDWLMHNRPUDWDRQLNRMLVXVDXYDQL
NRULWHQL VX X GUXJH HVWR YRMQH VYUKH 1R QL ]DYUHWDN UDWD QLMH REHDYDR EU]
RSRUDYDN9HOLNDJRVSRGDUVNDNUL]DL]JRGLQHXVSRULODMHREHDYDMXHWUHQGRYH
UD]YRMDQHSRVUHGQRSR]DYUHWNXUDWD,SDNJRGLQHX9HOLNRM%ULWDQLMLL]JUD HQMH
SUYL RPODGLQVNL KRWHO D JRGLQH RWYRUHQ MH SUYL NDPS ]D RGPRU 7R MH SRHWDN
QRYRJ]DPDKDXUD]YRMXXJRVWLWHOMVWYD

-. /012 34 5607089 6:902 ;:79 <:=9 > :
? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

5D]GREOMH L]PH X GYD VYMHWVND UDWD NDUDNWHUL]LUD X SUYRP UHGX UD]YRM

KRWHOLMHUVWYD XYR HQMH VWDQGDUGD SRVORYDQMD X XVOXQL SURFHV D UD]YRMQR VH
naglaava educiranje kadrova.

'UXJL VYMHWVNL UDW RVWDYOMD VOLQH SRVOMHGLFH QD XJRVWLWHOMVWYR SRSXW 3UYRJD
VYMHWVNRJUDWDDOLMHXVOLMHGLR]QDWQREULRSRUDYDN2SRUDYDN]DWLPLQWHQ]LYDQUD]YRM
GRGDQDVVHRGYLMDRXQHNROLNRNDUDNWHULVWLQLKID]D3RQDMSULMH]UDQLSURPHWXLQLRMH
GRVWXSQXVYDNXGHVWLQDFLMXXQDMNUDHPYUHPHQXL]DUHODWLYQRQLVNXFLMHQXSULMHYR]D
]D VWDQRYQLNH UD]YLMHQLK ]HPDOMD 3RYHDQMHP VWDQGDUGD VWDQRYQLWYD QDVWDMH SRMDYD
PDVRYQRJD WXULVWLNRJ SURPHWD D MDYOMDMX VH L QRYL WLSRYL KRWHOLMHUVNLK L UHVWRUDQVNLK
REMHNDWD

5D]GREOMH RG VHGDPGHVHWLK GR RVDPGHVHWLK JRGLQD RYRJD VWROMHD NDUDNWHUL]LUD
XYR HQMHLNRULWHQMHYUKXQVNHWHKQRORJLMHXSURFHVXSRVORYDQMDWHPDUNHWLQJNRQFHSWD
NDR SRVORYQD SURFHVD NRMLP VH KRWHOLMHUVNH L UHVWRUDQVNH XVOXJH PDNVLPDOQR
SULEOLDYDMXXJRVWLWHOMVNLPSRWURDLPD2GWDGDSDGRNRQFDVWROMHDLXJRVWLWHOMVWYR
NDRLGUXJHREODVWLJRVSRGDUVWYD]DKYDDLQIRUPDFLMVNDWHKQRORJLMDQDJODVDNMHQD
VSHFLMDOL]DFLML VYLK SRVORYQLK IXQNFLMD V FLOMHP SRVWL]DQMD QDMYHH NRQNXUHQWVNH
SUHGQRVWL SRGL]DQMD UD]LQH SRVORYQRJ XSUDYOMDQMD SRYHDQMD SURGXNWLYQRVWL UDGD
LQRYLUDQMHKRWHOVNRUHVWRUDQVNHSRQXGHLGUXJR8QDHVHYULMHPHMDYOMDSRGX]HWQLNL
SRNUHWNDRWHPHOMQDNDUDNWHULVWLNDUD]YRMDXJRVWLWHOMVWYDSRHWNRPWUHHJDPLOHQLMD

Proces razvoja ugostiteljstva u naim se krajevima odvijao s velikim zakanjenjem
X RGQRVX QD HXURSVNH ]HPOMH MHU MH L LQGXVWULMVNL UD]YRM XVOLMHGLR V YHOLNLP
]DNDQMHQMHP 3RHWDN UD]YRMD LQGXVWULMH ]DSRLQMH NDQMHQMHP RG VWRWLQX JRGLQD X
RGQRVXQD]DSDGQH]HPOMH$XVWURXJDUVNDNRMDMHGXJRJRGLQDGUDODSRGRNXSDFLMRP
veliki dio zemalja s prostora bive Jugoslavije, stupila je na put industrijskog razvoja
PH XSRVOMHGQMLP]HPOMDPDX(XURSL,VWRWDNRL7XUVNDNRMDMHRNXSLUDODGUXJLGLRRYLK
SURVWRUD ELOD MH SRWSXQR L]YDQ WRNRYD LQGXVWULMVNRJD UD]YRMD WRJD YUHPHQD ,] RYLK
UD]ORJD VYH GR NRQFD VWROMHD QH PRH VH JRYRULWL R VXYUHPHQRP UD]YRMX
ugostiteljstva u dijelovima bive Jugoslavije pa tako niti u Hrvatskoj.

6WDQMH L UD]YRM XJRVWLWHOMVWYD X -XJRVODYLML L]PH X GYD VYMHWVND UDWD XVNR VX
SRYH]DQL sa stanjem gospodarstva u cjelini. Tadanja Jugoslavija bila je formirana od
]HPDOMD X NRMLPD MH ELR RVWYDUHQ UD]OLLW VWXSDQM JRVSRGDUVNRJ UD]YRMD RYLVQR R
SRYLMHVQRP UD]YLWNX SULMH VWYDUDQMD WH GUDYH ,DNR MH GLR WDGDQMH GUDYH NRML MH
SUHWKRGQRELRSRGDXVWURXJDUVNRPYODXELRGLMHORPUD]YLMHQLMLLSDNMHJRVSRGDUVWYR
FMHORNXSQRJDSRGUXMDGUDYHLPDORSHDW]DRVWDORVWL

8RSLVDQRPYUHPHQXXJRVWLWHOMVNXGMHODWQRVWNDUDNWHUL]LUDSRVWRMDQMHYHHJEURMD
PDOLK UDGQML VPMHWHQLK SUHWHQR X JUDGRYLPD +RWHOL L UHVWRUDQL ELOL VX RVQLYDQL
LVNOMXLYR X JUDGRYLPD L SRMHGLQLP WXULVWLNLP PMHVWLPD ,QYHVWLWRUL X KRWHOH ELOL VX
XJODYQRP VWUDQL XODJDL L WR SUHWHQR QD SRGUXMX 6MHYHUQRJ -DGUDQD 7DNR MH YLOD
$QJLROLQD L]JUD HQD X 2SDWLML JRGLQH GRN MH KRWHO ,PSHULMDO X 'XEURYQLNX
L]JUD HQ WHN JRGLQH ,SDN L WDNR PDOD XODJDQMD ]QDDMQR VX SULGRQLMHOD
propagiranju prirodnih ljepota naih primorskih mjesta.

%H] RE]LUD WR MH X WR YULMHPH GUDYD QHNLP PMHUDPD VWLPXOLUDOD XODJDQMD
SULYDWQRJD NDSLWDOD X L]JUDGQMX KRWHOD L GUXJLK XJRVWLWHOMVNLK REMHNDWD LSDN MH X

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @6 9 C'D0E ? < 3F :
UD]GREOMXL]PH XGYDVYMHWVNDUDWDXJRVWLWHOMVWYRXQDLPNUDMHYLPDRVWDORXVNURPQLP
RNYLULPD D RUJDQL]DFLMD MH UDGD ELOD YHRPD SULPLWLYQD 3UHWHQR VX SRVWRMDOH PDOH
XJRVWLWHOMVNH UDGQMH V NDUDNWHULVWLNDPD ]DQDWVNH SURL]YRGQMH D REMHNWL VX ELOL X
vlasnitvu malih obrtnika.

8 'UXJRP VYMHWVNRP UDWX SRGUXMH ELYH -XJRVODYLMH SUHWUSMHOR MH RJURPQD
razaranja pa je tako veliki broj ugostiteljskih objekata bio poruen 8JRVWLWHOMVWYR VH
VSRURLWHNRRSRUDYOMDORMHUVXVDXYDQLREMHNWLELOLNRULWHQLXGUXJHVYUKH

2VQRYQDNDUDNWHULVWLNDGUXWYHQRJXUH HQMD-XJRVODYLMHSRVOLMH'UXJRJVYMHWVNRJ
UDWD ELOD MH L]UDHQD X SRGUDYOMHQMX VYLK JRVSRGDUVNLK NDSDFLWHWD SD WDNR L
XJRVWLWHOMVNLK D JRVSRGDUVNL VXVWDY NDUDNWHUL]LUD DGPLQLVWUDWLYQR L FHQWUDOLVWLNR
XSUDYOMDQMH

5D]YRM L L]JUDGQMD XJRVWLWHOMVNLK REMHNDWD SODQLUDQL VX RG VWUDQH GUDYH D
XJRVWLWHOMVWYR VH RSVNUEOMLYDOR SRWUHEQLP UHVXUVLPD VXVWDYRP UDVSRGMHOH UREQLK
IRQGRYD 'UDYQL RUJDQL SURSLVLYDOL VX ILNVQH SURGDMQH FLMHQH SD VX WDNR FLMHQH
smjetaja i cijene drugih ugostiteljskih usluga bile administrativno regulirane od strane
ORNDOQLK RUJDQD YODVWL 3ODH UDGQLND QLVX RYLVLOH R SRVORYQRP UH]XOWDWX D WR MH LPDOR
QHJDWLYQRJRGUD]DQDSURL]YRGQRVWLQDNYDOLWHWXXVOXJD

,DNR X DGPLQLVWUDWLYQRP VXVWDYX NRML QLMH SUL]QDYDR SRVWRMDQMH HNRQRPVNLK
WULQLK]DNRQDQLMHELORPRJXHQLWLRHNLYDWLLQWHQ]LYQLMLUD]YRMXJRVWLWHOMVWYDQHELVH
PRJOR ND]DWL GD MH RQR ELOR SRWSXQR ]DSRVWDYOMHQR 1DLPH X WR VH YULMHPH RWYDUDMX
UDGQLNRVOXEHQLNL UHVWRUDQL WH UDGQLND RGPDUDOLWD WR MH SUHGVWDYOMDOR VROLGDQ
WHPHOM ]D EUL UD]YRM XJRVWLWHOMVWYD X YULMHPH NDGD VH GUXWYR SRHOR RVORED DWL
DGPLQLVWUDWLYQLKLFHQWUDOLVWLNRSODQVNLKVWHJD

1RYRSRYROMQLMHUD]GREOMH]DUD]YRMXJRVWLWHOMVWYDQDVWXSDRNRJRGLQHNDGD
]DSRLQMH SURFHV GHFHQWUDOL]DFLMH XSUDYOMDQMD JRVSRGDUVWYRP D SRVHEQR MH YDQD
1965. godina kada se u tadanjoj JugoslDYLML SRHOD SURYRGLWL W]Y SULYUHGQD UHIRUPD
NRMRPVXFLMHQHXXJRVWLWHOMVNRMGMHODWQRVWLRGPU]QXWHWHVXVHSRHOHIRUPLUDWLSUHPD
XYMHWLPD WULWD 7R MH SRHWDN GMHORYDQMD NROLNRWROLNR WULQLK XYMHWD SULYUH LYDQMD X
NRMLPDXJRVWLWHOMVWYRSRLQMHUDVSRODJDWLVYHYHLPGLMHORPRVWYDUHQDGRKRWNDDUD]YRM
WXUL]PDELRMHGRGDWQLVWLPXOLUDMXLLPEHQLNVYHEUHJUD]YRMDXJRVWLWHOMVWYD

3ROLWLNH SURPMHQH NRMH VX XVOLMHGLOH JRGLQH D NRMH VX VH RVWYDULOH W]Y
8VWDYQLP DPDQGPDQLPD QD 8VWDY WDGDQMH GUDYH XPQRJRPH VX OLEHUDOL]LUDOH NDNR
SROLWLNH WDNR L JRVSRGDUVNH RGQRVH WR MH SRYROMQR GMHORYDOR QD EUL UD]YRM
JRVSRGDUVWYDXRSHSDWDNRLXJRVWLWHOMVNHGMHODWQRVWL

U planskim razdobljima, a donosili su se petogodinji drutvenLSODQRYLRQRPRG
GR JRGLQH L SRVHEQR RG GR JRGLQH WXUL]DP MH VYUVWDQ X
prioritetne planske zadatke jer se, napokon, uvidjelo kolike su viestruke koristi koje
GRQRVL WXUL]DP SRVHEQR NROLNR MH YDDQ ]D GHYL]QH SULKRGH 'UXWYHQLP SODQRP RG
GR JRGLQH SUHGYL D VH SROLWLND UD]YRMD WXUL]PD SUYHQVWYHQR V FLOMHP
RVWYDUHQMD WR YHHJ GHYL]QRJ SULKRGD DOL YDOMD LVWDNQXWL NDNR VH VYL WL GUXWYHQL
SODQRYLQLVXX SRWSXQRVWLRVWYDULYDOL 0H XWLPQHRVSRUQRMHGDVXVWLPXODWLYQH PMHUH
LSDNLPDOH]QDDMQDXGMHODXXQDSUH HQMXXJRVWLWHOMVNHGMHODWQRVWL
-. /012 34 5607089 6:902 ;:79 <:=9 > :
? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

7DNR MH GUDYD RGUH HQLP LQVWUXPHQWLPD HNRQRPVNH SROLWLNH RGUH HQLP
SRYODVWLFDPD SRWLFDOD UD]YRM LQR]HPQRJD WXUL]PD D WL VX VH SRWLFDML RJOHGDOL X SUDYX
UDVSRODJDQMD GLMHOom ostvarenih deviza, u poreznim olakicama, beneficiranim i
DQWLFLSDWLYQLP NDPDWDPD QD NUHGLWH NRG L]JUDGQMH WXULVWLNLK REMHNDWD D FLOM MH ELR
VWLPXOLUDQMHNUHGLWRUDLLQYHVWLWRUDXWRML]JUDGQML,VWRWDNRLGRPDHEDQNHLPDOH
VX SUDYR ]DGXLYDWL VH X LQR]HPVWYX ]D SRWUHEH L]JUDGQMH WXULVWLNLK NDSDFLWHWD X
zemlji. Ipak, i pored takvih stimulansa, drutveni su se planovi teko ostvarivali, no
QHRVSRUQR MH UD]GREOMH RG GR JRGLQH ELOR UD]GREOMH LQWHQ]LYQH L]JUDGQMH
WXULVWLNRXJRVWLWHOMVNLKNDSDFLWHWD
3UREOHP ]ERJ NRMHJ WDM UD]YRM X SRWSXQRVWL QLMH ]DGRYROMDYDR ELR MH X
QHXVNOD HQRVWL UD]YRMD GUXJLK JRVSRGDUVNLK JUDQD SROMRSULYUHGH SURPHWD WUJRYLQH
LWGVLQWHQFLMDPDUD]YRMDNRMHVXVHLVWLFDOHQDSRGUXMXWXUL]PD%LODMH]DEOXGDNDNR
H WXUL]DP VDP VHEL RPRJXLWL EUL UD]YRM EH] PH XVREQH XVNOD HQRVWL UD]YRMD VYLK
JRVSRGDUVNLKVXEMHNDWD2VLPWRJDGUDYDMHLGDOMH]QDWQR ]DKYDDODXDNXPXODFLMX
SRMHGLQLKJRVSRGDUVNLKVXEMHNDWDWRMH]QDWQRVXDYDORPRJXQRVWYODVWLWLKXODJDQMD
X SURLUHQX UHSURGXNFLMX D WXULVWLND RGQRVQR XJRVWLWHOMVND GMHODWQRVW LRQDNR MH ELOD
QLVNRDNXPXODWLYQD

3RGXWMHFDMHPEURMQLKSROLWLNLKLPEHQLNDQHGHILQLUDQDJRVSRGDUVNRJLSROLWLNRJ
SRORDMD SRMHGLQLK GUXWYHQR SROLWLNLh subjekata (republika i pokrajina) u tadanjoj
-XJRVODYLML EURMQLK DQWDJRQLVWLNLK LQWHUHVD QD VYLP SRGUXMLPD LYRWD L PH XVREQLK
RGQRVDQLMHELORPRJXHGRQLMHWLNRQ]LVWHQWQHSODQRYHSUDYDFDLSULRULWHWDUD]YRMDSD
VXVHSODQRYLLPMHUHJRVSRGDUVNHSROLWLNHHVWRPLMHQMDOHQDDORVWQDMHHQDWHWX
QDMSURSXO]LYQLMLKGLMHORYDJRVSRGDUVWYDDWRVXXSUDYRELOHGMHODWQRVWLWXUL]PDRGQRVQR
XJRVWLWHOMVWYD 0RHPR ]DNOMXLWL REMHNWLYQR VX SRVWRMDOL EURMQL XYMHWL ]D VQDDQ
UD]YRMXJRVWLWHOMVWYDDOLVXLVWRWDNREURMQLXSUYRPUHGXVXEMHNWLYQLLSROLWLNLLPEHQLFL
RQHPRJXDYDOLWDNDYUD]YRM

'DQDV 5HSXEOLND +UYDWVND LPD L]QLPQH XYMHWH ]D EU] UD]YRM WXUL]PD NDR
QDMSHUVSHNWLYQLMHJUDQHQDFLRQDOQRJDJRVSRGDUVWYDSDLXJRVWLWHOMVWYDNDRWHPHOMQRJD
QRVLWHOMDSRGPLUHQMDWXULVWLNLKSRWUHED1HVPLMHPR]DQHPDULWLQLWLLQMHQLFXGD VXGR
JRGLQHXQDRM5HSXEOLFLL]JUD HQLEURMQLNYDOLWHWQLXJRVWLWHOMVNLREMHNWLLWRMHMR
]QDDMQLMH GHILQLWLYQR MH SUHYODGDOD ILOR]RILMD L SUDNVD WULQLK RGQRVD NDR WHPHOMQLK
RGQRVD ]D XQDSUH HQMH L VXYUHPHQL UD]YRM JRVSRGDUVWYD XRSH SD WDNR L
ugostiteljstva. Promjena titulara vlasnitva afirmira poduzetnitvo i privatnu inicijativu,
to otvara putove razvoja koritenjem unutranjih resursa ali i znatQLP LQWHUHVRP
VWUDQRJDNDSLWDOD

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @6 9 C'D0E ? < 3F :
=1$$-8*267,7(/-679$

8JRVWLWHOMVWYR MH JRVSRGDUVND GMHODWQRVW NRMD LPD YHOLNL ]QDDM X XNXSQRM
JRVSRGDUVNRMGMHODWQRVWLMHGQH]HPOMHLXSRGUXMXMDYQHGUXWYHQHIXQNFLMHDWHPHOMQX
XORJXLPDXXQDSUH HQMXWXUL]PDNDRHNRQRPVNRJLGUXWYHQRJIHQRPHQDGDQDQMLFH
6YRMRP JRVSRGDUVNRP DNWLYQRX XJRVWLWHOMVWYR RVWYDUXMH ]QDDMQH NYDQWLWDWLYQH L
NYDOLWDWLYQH UH]XOWDWH UDGD LMRP VH UHDOL]DFLMRP SRGPLUXMX JRVSRGDUVNH SRWUHEH
SRMHGLQDFDSRGX]HDLGUXWYDXFMHOLQL

8JRVWLWHOMVWYR VXGMHOXMH X VWYDUDQMX QDFLRQDOQRJ EUXWRSURL]YRGD X UREQRP
SURPHWXL]PH XSURL]YR DDLSRWURDDXVNOD XMHUREQHLNXSRYQHIRQGRYHXWMHHQD
SRQXGXLSRWUDQMXUREDQDWULWXLQDQMLKRYXFLMHQX

8JRVWLWHOMVWYRMH]QDDMDQLPEHQLN]DSRVOHQRVWLUDGQRVSRVREQDVWDQRYQLWYDDX
SRJOHGX VWUXNWXUH ]DSRVOHQLK L]QLPQR MH YDQR VXGMHORYDQMH HQD NRMH LQDH WHH
SURQDOD]H]DSRVOHQMHXGUXJLPJRVSRGDUVNLPGMHODWQRVWLPD

8 JRVSRGDUVNRP SRJOHGX ]QDDM XJRVWLWHOMVWYD RJOHGD VH L X SRWURQML URED L
XVOXJDGUXJLKGMHODWQRVWLLPHVHVWYDUDGRGDWQRWULWHLSRWLHQMLKRYUDVWLUD]YRM=D
QDH VH XYMHWH SRVHEDQ ]QDDM XJRVWLWHOMVWYD RJOHGD X RVLJXUDQMX EUHJ GUXWYHQRJ L
JRVSRGDUVNRJ UD]YRMD QHGRYROMQR UD]YLMHQLK WXULVWLNL L]QLPQR DWUDNWLYQLK SRGUXMD
RWRFL MHU L]JUDGQMRP VYRMLK VPMHWDMQLK L XVOXQLK NDSDFLWHWD VWYDUD WHPHOM ]D UD]YRM
WXUL]PDDWR]QDLVYHNROLNLQDSUHGDN

8 SRGUXMX MDYQH GUXWYHQH IXQNFLMH XJRVWLWHOMVWYR RPRJXXMH ]GUDYX L SUDYLOQX
LVKUDQX VWDQRYQLWYD LPH SULGRQRVL RGUDYDQMX REQDYOMDQMX L SRGL]DQMX UDGQLK
VSRVREQRVWLRGQRVQRSURL]YRGQRVWLUDGD

'UXWYHQL ]QDDM XJRVWLWHOMVWYD RJOHGD VH X PRJXQRVWL VXVUHWD X XJRVWLWHOMVNLP
REMHNWLPD OMXGL L] UD]OLLWLK NUDMHYD L ]HPDOMD WR SULGRQRVL QMLKRYRP EROMHP
XSR]QDYDQMX L LUHQMX LGHMD R KXPDQLP L SULMDWHOMVNLP RGQRVLPD PH X OMXGLPD
3ULGRQRVL UD]YRMX GUXWYHQRJ L NXOWXUQRJ LYRWD MHU RVLP WHPHOMQLK GMHODWQRVWL
RUJDQL]LUDLUD]QRYUVQHNXOWXUQHVDGUDMHNRQJUHVHIHVWLYDOHSULMDPHLVOLQR

8 VYRMLP REMHNWLPD OMHLOLWLPD NXSDOLWLPD X REMHNWLPD ]D VSRUW L UHNUHDFLMX
XJRVWLWHOMVWYRXWMHHQDSREROMDQMH]GUDYVWYHQHVSRVREQRVWLUDGQLKOMXGLLVWDQRYQLWYD
XRSH $ LVNXVWYR L] 'RPRYLQVNRJ UDWD JRYRUL R YULMHGQRP ]QDDMX XJRVWLWHOMVWYD X
UDWQLPLGUXJLPL]QLPQLPVLWXDFLMDPD

9H MH LVWDNQXWR NDNR WXUL]DP ]D PQRJH SD WDNR L ]D QDX ]HPOMX SUHGVWDYOMD
WHPHOMQX RNRVQLFX UD]YRMD =QDDM WXUL]PD RJOHGD VH X WRPH WR VH RQ NDR
SRGUXMHSULYUH LYDQMDMDYOMDXVIHULSRWURQMHSULHPXVHSUHOLMHYDMXNXSRYQLIRQGRYLL]
LQR]HPVWYD X ]HPOMX WXULVWLNH GHVWLQDFLMH L WDNR PQRJR]QDQR RMDDYD XNXSQR
JRVSRGDUVWYRWH ]HPOMH1DMYHL GLRWLKNXSRYQLKIRQGRYDGHYL]QLKDSVRUELUD XSUDYR
XJRVWLWHOMVWYR L WDNR XJRVWLWHOMVWYR SRVWDMH WHPHOMQLP LQLWHOMHP SURLUHQMD WULWD ]D
VSHFLILQRPWXULVWLNRPSRWUDQMRP

-. /012 34 5607089 6:902 ;:79 <:=9 > :
? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

LYRW VH OMXGL X SRVOMHGQMLK SHGHVHW JRGLQD SRG XWMHFDMHP UD]YRMD SURL]YRGQLK
VQDJD UD]YRMD WHKQLNH L WHKQRORJLMH L] WHPHlja promijenio. Stanovnitvo bogatih
]HPDOMDLPDVYHYLHVORERGQRJYUHPHQDLVYHYHLGRKRGDNNRMHJDWURLQDWXULVWLND
SXWRYDQMD L WXUL]DP SRVWDMH VWLO L QDLQ LYRWD PLOLMXQD OMXGL 2QL SXWXMX L]YDQ VYRMLK
PMHVWD ERUDYND SXWXMX X GUXJH ]HPOMH D FLOM LP MH RGPRU UHNUHDFLMD ]DEDYD L
XSR]QDYDQMH GUXJLK NUDMHYD OMXGL RELDMD L NXOWXUH 8 ]DGRYROMHQMX WLK QMLKRYLK
SRWUHED L ]DKWMHYD XJRVWLWHOMVWYR LPD QH]DPMHQMLYX XORJX *OREDOL]DFLMD VYMHWVNH
WUJRYLQHLJRVSRGDUVNLKRGQRVDXYMHWRYDOLVXWDNR HUGDGDQDVRVLPWXULVWDVYLMHWRP
SXWXMX L PLOLMXQL SRVORYQLK OMXGL ERJDWLK L V YUKXQVNLP ]DKWMHYLPD SULOLNRP ERUDYND X
smjetajnim objektima.

6DGDQMD WXULVWLND NUHWDQMD X VYLMHWX XND]XMX QD WR GD VH WXULVWLNRXJRVWLWHOMVND
SRQXGD PRUD X SRWSXQRVWL SULODJRGLWL VYH ]DKWMHYQLMRM SRWUDQML WXULVWLNR XJRVWLWHOMVNLK
SRWURDDLWRQHSUHVWDQLPLUHQMHPOHSH]HXYMHWD]DERUDYDNNDNRXKRWHOLPDWDNRLX
VYLP GUXJLP REMHNWLPD VPMHWDMD =QDL PRUDMX VH NUHLUDWL QRYH L EURMQLMH SRJRGQRVWL
]D RGPRU L UHNUHDFiju, posebice stoga to se sve vie javlja ljudi WXULVWD VYMHVQLK
]QDDMD GREURJ ]GUDYOMD L DNWLYQRJ RGPRUD D QLVX ]DQHPDULYL QLWL RQL NRML VX SRVWDOL
SUDYLIDQDWLFLIL]LNHNRQGLFLMH

8VYH]LVUHHQLPXJRVWLWHOMVNDSRGX]HDPRUDMXSRGX]LPDWLDNWLYQRVWLUDGLEROMH
RUJDQL]DFLMH UDGD L SRVORYDQMD SRGL]DQMD L LQRYLUDQMD UD]LQH XVOXJD SURGXHQMD
WXULVWLNH VH]RQH SRYHDQMD L]YDQSDQVLRQVNH SRWURQMH D L]QDG VYHJD SURLULWL
SRQXGXRQLKSURL]YRGDLXVOXJDNRMLVXSUHGPHWLQWHUHVDL]DKWMHYDPRGHUQLKWXULVWD

261291$2%,/-(-$8*267,7(/-679$

8JRVWLWHOMVWYR VSDGD X XVOXQH GMHODWQRVWL WR ]QDL PDGD LPD L SURL]YRGQH
NDUDNWHULVWLNHGDVXXVOXQHGMHODWQRVWLSULPDUQH2QRQDVSHFLILDQQDLQRPRJXXMH
OMXGLPDNRULWHQMHRGUH HQLKGREDUDLXVOXJD8JRVWLWHOMVWYRMH]DSUDYRYUORVORHQD
GMHODWQRVW MHU VH X QMRM VXVUHX NDUDNWHULVWLNH SURL]YRGQH WUJRYDNH L LVWR
XVOXQH GMHODWQRVWL =ERJ RYLK VSHFLILQRVWL XJRVWLWHOMVWYR VH X QHNLP ]HPOMDPD X
QDFLRQDOQRM QRPHQNODWXUL VYUVWDYD X SURL]YRGQH LOL WUJRYDNH GMHODWQRVWL 8 QDV
XJRVWLWHOMVWYRMHVYUVWDQRX]DVHEQXGMHODWQRVWXXNXSQRPJRVSRGDUVWYX

6YRMRPWUJRYDNRPGMHODWQRXQHVDPRNDRNXSDFUREDQHJRLNDRRUJDQL]DWRU
SURGDMH WUJRYDNH UREH XJRVWLWHOMVWYR GRSXQMXMH GMHODWQRVW WUJRYLQH SRYHDYDMXL
promet raznovrsnih proizvoda i pospjeuje njihovu potronju. Pored toga, ugostiteljstvo
MH VSHFLILDQ SURL]YR D PDWHULMDOQLK GREDUD MHU VH EDYL SURL]YRGQMRP KUDQH L
SULSUHPDQMHPSLDLWDNRX]QDWQRMPMHULLPDLNDUDNWHUSURL]YRGQRJDUDGD

,SDN QDM]QDDMQLMH RELOMHMH VXYUHPHQRJ XJRVWLWHOMVWYD MHVW QMHJRYD YH]D V
WXUL]PRP NRML VYRMLP L]QLPQLP UD]YRMHP X] XJRVWLWHOMVWYR SRYH]XMH L EURMQR GUXJR
WXULVWLNR JRVSRGDUVWYR 1DLPH SRG WXULVWLNLP JRVSRGDUVWYRP PL X LVWR YULMHPH
SRGUD]XPLMHYDPR SRQDMSULMH XJRVWLWHOMVWYR SD ]DWLP SURPHW WUJRYLQX ]DQDWVWYR
poljoprivredu i industriju, koji svojim brojnim proizvodima, smjetajem, ishranom,
SULMHYR]RP RVREQLP XVOXJDPD DQLPDFLMRP L UD]RQRGRP ]DGRYROMDYDMX VYH SRWUHEH
WXULVWD

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @6 9 C'D0E ? < 3F :
1DMYHL GLR XJRVWLWHOMVNH GMHODWQRVWL YH]DQ MH X] IXQNFLMX WXUL]PD SD VH HVWR WD
GMHODWQRVW QD]LYD L WXULVWLNLP XJRVWLWHOMVWYRP 0H XWLP X XYMHWLPD RSHJD
JRVSRGDUVNRJ UD]YRMD L QDSUHWND XJRVWLWHOMVWYR VH ]DSUDYR YH UD]YLOR X ]DVHEQX L
]QDDMQX VDPRVWDOQX JRVSRGDUVNX GMHODWQRVW LMH VX VSHFLILQRVWL L]UDHQH X FLOMX L
SUHGPHWX SRVORYDQMD X VSHFLILQLP RUJDQL]DFLMVNLP MHGLQLFDPD X NRMLPD VH RGYLMD
SURFHVUDGDLSRVHEDQQDLQSULYUH LYDQMDXVNORSXXNXSQHGUXWYHQHUHSURGXNFLMH

'DOMQMH RELOMHMH VXYUHPHQRJ XJRVWLWHOMVWYD MHVW X WRPH WR RQR LPD LVWRGREQR
HJ]LVWHQFLMDOQLLUHNUHDWLYQLNDUDNWHU(J]LVWHQFLMDOQLVHNDUDNWHURJOHGDXWRPHWRVOXL
]D ]DGRYROMHQMH WHPHOMQLK LYRWQLK SRWUHED ]D KUDQRP L VPMHWDMHP D UHNUHDWLYQL VH
NDUDNWHUVDVWRMLXSUXDQMXXVOXJDNRMHRPRJXDYDMXRGPRULUHNUHDFLMXOMXGL

.DR JRVSRGDUVND GMHODWQRVW LPD L NRPHUFLMDOQR RELOMHMH MHU QMH]LQD
JRVSRGDUVND DNWLYQRVW LPD ]D FLOM RVWYDUHQMH SULKRGD RGQRVQR ]DGRYROMHQMH
SRWUHED UDGQLND X XJRVWLWHOMVWYX UHSURGXNFLMX VUHGVWDYD UDGD DOL L ]DGRYROMHQMH
GUXWYHQLK SRWUHED SXWHP SRUH]D L GRSULQRVD .RG RYRJD WUHED LVWDL NDNR LPD
VOXDMHYDNDGDXJRVWLWHOMVNDGMHODWQRVWQHPDNRPHUFLMDOQLNDUDNWHUXVOXDMXNDGDVOXL
zadovoljenju drutvenih potreba bez interesa da ostvari prihod (drutvena prehrana,
XHQLNLGRPRYLYRMQLNDSUHKUDQDLVOLQR

23(1,72232-08,=1$$-8*2632'$5679$

*RVSRGDUVWYRMHSRVWDORJRVSRGDURPQDHFLYLOL]DFLMH2QRMHSRNUHWDNDVQDJD
FLOM L VUHGVWYR *RVSRGDUVWYR SUHGVWDYOMD VNXS GMHODWQRVWL NRMLPD VH RPRJXXMH
RYMHNRY LYRW L UD]YRM GUXWYD 7R VX GMHODWQRVWL SULEDYOMDQMD L XSRWUHEH PDWHULMDOQLK
dobara i usluga radi podmirenja individualnih i drutvenih potreba.

6YH JRVSRGDUVNH GMHODWQRVWL NDR L JRVSRGDUVNH MHGLQLFH PH XVREQR VX
SRYH]DQH WDNR GD LQH FMHOLQX 6D ]HPOMRSLVQRJ VWDMDOLWD JRVSRGDUVWYR VH QDMHH
GLMHOL QD QDFLRQDOQR L VYMHWVNR JRVSRGDUVWYR 1DFLRQDOQR JRVSRGDUVWYR REXKYDD
SRGUXMH MHGQH ]HPOMH D VYMHWVNR JRVSRGDUVWYR MH XNXSQRVW JRVSRGDUVWDYD VYLK
]HPDOMDLQMLKRYLKPH XVREQLKRGQRVD

)XQNFLRQLUDQMH JRVSRGDUVWYD MH ELWDQ LPEHQLN NRML RGUH XMH XYMHWH FMHORNXSQD
GUXWYHQRJ LYRWD %H] UD]YRMD JRVSRGDUVWYD QH PRJX QDSUHGRYDWL NXOWXUD
obrazovanje, zdravstvo i druge drutvene djeODWQRVWL

2G SRHWND OMXGVNRJD GUXWYD GR GDQDV JRVSRGDUVWYR VH UD]YLMD X WHKQLNRP L
ekonomskom smislu. Poticaj modernom industrijskom drutvu dao je znanstveni i
WHKQLNL QDSUHGDN 8 WHKQLNRP VPLVOX UD]YLMD VH XVDYUDYDQMHP SRVWXSDND
SURL]YRGQMH VUHGVWDYD L PHWRGD UDGD 1DSUHGDN X HNRQRPVNRP VPLVOX RVWYDUXMH VH
VPDQMLYDQMHP NROLLQH XWURHQLK VUHGVWDYD L UDGD D VYH UDGL ]DGRYROMHQMD RGUH HQH
UD]LQHOMXGVNLKSRWUHED

0RGHUQLJRVSRGDUVNLUD]YRMSUHWHLWRVHXVPMHUXMHVORERGQLPGMHORYDQMHPWULWD
7ULQR JRVSRGDUVWYR MH RQR NRMH VH ]DVQLYD QD SUHWHLWRM ]DVWXSOMHQRVWL UREQH
SURL]YRGQMH ]D QHSRVUHGQRJD NXSFD SUL HPX VH SURL]YRGL NDR URED UD]PMHQMXMX QD
WULWX
-. /012 34 5607089 6:902 ;:79 <:=9 > :
? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

6ORERGQR GMHORYDQMH WULWD SXWHP NRQNXUHQFLMH SR]LWLYQR XWLH QD VQLHQMH

WURNRYD SURL]YRGQMH L VWDOQR SREROMDQMH NYDOLWHWH SURL]YRGD L XVOXJD 9DOMD PH XWLP
LPDWLXYLGXGDVWLKLMVNRQHNRQWUROLUDQRGMHORYDQMHWULWDPRHLPDWLWHWDQXWMHFDMQD
JRVSRGDUVWYR SD NDHPR NDNR VH SODQLUDQMHP PRH RVLJXUDWL VNODGDQ UD]YRM
JRVSRGDUVWYDLGUXWYDRWNODQMDMXLQHJDWLYQHXWMHFDMHWULWD

.DNR VH OMXGVNR GUXWYR UD]YLMD RQR LPD VYH YHH SRWUHEH 7H VX SRWUHEH
SULPDUQH SULURGH KUDQD RGMHD L VWDQ L VHNXQGDUQH SULURGH NXOWXUQH ]DEDYQH LWG
.DNR SULURGQD ERJDWVWYD QLVX UDVSRORLYD X REOLNX X NRMHP VX RYMHNX SRWUHEQD
PRUDMX VH PLMHQMDWL RGQRVQR SULODJR DYDWL SRWUHEDPD 7R GMHORYDQMH QD PLMHQMDQMH
SUHGPHWD L] SULURGH QD]LYDPR SURL]YRGQMRP 8 SURFHVX SURL]YRGQMH WHPHOMQL MH
LPEHQLN OMXGVNL UDG D RUX D ]D UDG L SUHGPHWL UDGD SUHGVWDYOMDMX VUHGVWYD ]D
SURL]YRGQMX 8 RUX D ]D UDG VSDGDMX VWURMHYL DODWL LQVWUXPHQWL SRVX H SURPHWQD
VUHGVWYD ]JUDGH L VOLQR D SUHGPHWL VX UDGD RQL NRML VH X SURFHVX SURL]YRGQMH
PLMHQMDMX L SULODJR DYDMX OMXGVNLP SRWUHEDPD 7DNR XJRVWLWHOMVWYR NDR SUHGPHWH UDGD
XSRWUHEOMDYDUD]OLLWHSUHKUDPEHQHQDPLUQLFHEUDQRVROXOMHLVOLQR]DSULSUHPDQMH
MHODLSRVOXLYDQMHJRVWLMX

3URL]YRGQMDMHWHPHOMQLFLOM]DGRYROMHQMDSRWUHEDOMXGLDOLQDNRQSURL]YRGQMHNDNR
VYDNL Rvjek ne proizvodi sve to mu je potrebno, treba jo izvriti i UDVSRGMHOX
UH]XOWDWD ]DMHGQLNRJUDGD QD SRMHGLQHVXGLRQLNHX SURL]YRGQMLLWRSXWHPUD]PMHQHL
WHNQDNRQWRJDSURL]YHGHQRGREURVOXLSRGPLUHQMXSRWUHEDNUR]potronju

7DMSURFHVNRMLREXKYDDSURL]YRGQMXUDVSRGMHOXUD]PMHQXLSRWURQMXSUHGVWDYOMD
SURL]YRGQMX X LUHP VPLVOX LOL JRVSRGDUVWYR 3URL]YRGQMD X XHP VPLVOX SUHGVWDYOMD
SRHWQX ID]X D SRWURQMD ]DYUQX ID]X L NUDMQML FLOM SURL]YRGQMH .DNR VH OMXGVNH
SRWUHEHQHSUHNLGQRMDYOMDMXWRMHSRWUHEQRQHSUHNLGQRSRQDYOMDWLSURFHVSULYUH LYDQMDX
VYLPID]DPDSDWDMSURFHVQD]LYDPRSURFHVUHSURGXNFLMH

.DGD VH REQDYOMDQMH SURL]YRGQMH REDYOMD X MHGQRP SRGX]HX LOL SROMRSULYUHGQRP
GREUX LOL ELOR NRMRM GUXJRM JRVSRGDUVNRM MHGLQLFL WDGD VH WR REQDYOMDQMH SURL]YRGQMH
QD]LYD LQGLYLGXDOQD UHSURGXNFLMD, a kako je drutveno gospodarstvo skup svih
JRVSRGDUVNLK MHGLQLFD QMLKRYX XNXSQX UHSURGXNFLMX QD]LYDPR drutvenom
UHSURGXNFLMRP

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RPRJXXMH L SULSUHPX KUDQH PRH ELWL VDPRVWDODQ REMHNW LOL GLR JUD HYLQH V YLH
DSDUWPDQD

.DPSSUHGVWDYOMDREMHNWXNRMHPVHQD ]DWRXUH HQRPSURVWRUXL]GDMX PMHVWD
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vie vrsta kampova (autoNDPSNDUDYDQNDPSLVO

.XD ]D RGPRU SUHGVWDYOMD XJRVWLWHOMVNL REMHNW X YODVQLWYX JUD DQD L X QMLPD
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usluga smjetaja, a ponekad i prehrane.

OdmaralitaVXREMHNWLNRMLVXQDMHHQDPLMHQMHQLRGPRUXLUHNUHDFLMLSRVHEQH
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usluge smjetaja i prehrane.

3UHQRLWDNDRWRLPVDPQD]LYNDHSUHGVWDYOMDMXWDNYHREMHNWHXNRMLPDJRVWL
VDPRSUHQRHLQDVWDYOMDMXSXWRYDQMH

UGOSTITELJSKI OBJEKTI

ZA SMJETAJ

OSNOVNI
DOPUNSKI

Turistiko
Domaa
Klimatsko
Hotel

naselje
radinost
ljeilite

Motel
Kamp
Prenoite
Odmaralite

Banjsko
Planinarski

Pansion

ljeilite
dom

Sl. 4. Podjela ugostiteljskih objekata za smjetaj


Z VK[\ T \ N$] Y [Q T ^'_K` Z W Na U
0RJXH MH XJRVWLWHOMVNH REMHNWH ]D VPMHWDM SRGLMHOLWL L SUHPD GUXJLP

NDUDNWHULVWLNDPD SD VH SULPMHULFH GLMHOH QD WHPHOMQH L GRSXQVNH 3R WRM RVQRYL
GLMHOLPRLKNDNRMHSULND]DQRQDVO

32'-(/$8*267,7(/-679$=$35(+5$18,3,(

8JRVWLWHOMVNLREMHNWL]DSUHKUDQXLSLHGLMHOHVHQD

WHPHOMQHL
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KODGQLVODWNLLWRSODLKODGQDDONRKROQDLEH]DONRKROQDSLDLQDSLFL.ODVLQLUHVWRUDQMH
VDPRVWDOQLXJRVWLWHOMVNLREMHNWDOLVHPRHQDOD]LWLLXVDVWDYXKRWHOD

*RVWLRQLFD MH WDNDY XJRVWLWHOMVNL REMHNW X NRMHPX VH SULSUHPDMX L XVOXXMX
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L QDSLFL *RVWLRQLFD MH RSUHPOMHQD MHGQRVWDYQLMH RG UHVWRUDQD 0RH RVLP SUHKUDQH L
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./$6,),.$&,-$,120(1./$785$8*267,7(/-679$

6YDND VH JRVSRGDUVND GMHODWQRVW UD]YUVWDYD X RGQRVX QD RVWDOH X VNODGX V
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8 6OXEHQRP OLVWX 5HSXEOLNH +UYDWVNH 1DURGQH QRYLQH X EURMX L]
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trgovinom, to nije bilo primjereQR NDUDNWHULVWLNDPD L SRVHEQRVWLPD RYLK GYLMX
GMHODWQRVWL 7R MH LVSUDYOMHQR QDYHGHQRP NODVLILNDFLMRP SR NRMRM VX VYH JRVSRGDUVNH
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Z VK[\ T \ N$] Y [Q T ^'_K` Z W Na U
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iznajmljivanje smjetaja za
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kampiralita i
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ostale vrste smjetaja za
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iznajmljivanje smjetaja za
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23,89-(7,=$2%$9/-$1-(8*267,7(/-6.(
'-(/$71267,

U svijetu i u naoj zemlji uvjeti pod kojima se mogu obavljati ugostiteljske
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objekata (Narodne novine br. 57/1995.).

Prema Zakonu o ugostiteljstvu, i ovim Pravilnikom, svi objekti za smjetaj i
ugostiteljski objekti razvrstani su u pet skupina, time da su objekti za smjetaj
UD]YUVWDQLXGYLMHDREMHNWL]DSUHKUDQXLSLHXWULVNXSLQH

Kod smjetajnih objekata skupine su hoteli i kampovi, a u skupinu hotela svrstani
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]GUDYOMDNH]DORJDMQLFHELVWURHSL]]HULHLREMHNWHEU]HSUHKUDQH

8 VNXSLQX EDURYD XEUDMDMX VH NDYDQD QRQL EDU GLVFREDU FDIIHEDU SLYQLFD
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zvjezdica predstavlja viu kategoriju.

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ugovori odnose na hotelske usluge, usluge smjetaja u turLVWLNLPREMHNWLPDWHXVOXJH
SUHKUDQHLWRHQMDSLD

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trokove telefona, printera i faksa.


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da i svoje goste upoznaju sa to vie detalja iz ovih uzanci iz razloga obostrane koristi.

=1$$-8=$-$01,+2'126$785,=0$,
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ovih uzajamnih odnosa osim stabilnosti unutranjih odnosa osigurava i zadovoljenje
WHPHOMQRJDFLOMDRVWYDUHQMHNYDOLWHWQHXVOXJH

3DUWQHUVWYRVSRWURDLPDSRWUHEQRMHMHUSRQDMSULMHPRUDPR]DGRYROMLWLQMLKRYH
]DKWMHYH L SRWUHEH DOL L XUDGLWL WR NYDOLWHWQLMH RG NRQNXUHQFLMH 7R MH QDLQ NDNR VH
RVLJXUDYDMX VWDOQH L YUVWH PH XVREQH YH]H L]PH X SRWURDD L XJRVWLWHOMVNRJ
SRGX]HDDOLLYLHRGWRJDRYDRULMHQWDFLMDJRYRULRXVYRMHQRMILOR]RILMLGDMHSRWURD
YUMHGQLML GLR RG ELOR NRMHJ GLMHOD SRGX]HD 7DNR SULKYDHQ NRQFHSW SRVORYQH
RULMHQWDFLMH SUHGVWDYOMD QRYL SUHGXYMHW SRVORYQRJ XVSMHKD MHU VH QHSRVUHGQR L VDP
SRWURDXNOMXXMHXSURFHVUD]YRMD

3DUWQHUVNLRGQRVLVNDQDOLPDQDEDYHLSURGDMHSRVHEQRVX]QDDMQLVWRJDWR
MH RYH LPEHQLNH YUOR WHNR NRQWUROLUDWL D ]D XJRVWLWHOMVNR SRGX]HH LPDMX L]QLPQX
YDQRVW'REULRGQRVLVGREDYOMDLPDRVLJXUDYDMXQDPNRQWLQXLUDQXLSRYROMQXQDEDYX
to nam osigurava poslovni proces i ostvarenje dobiti, a dobri odnosi s kanalima
SURGDMHRVLJXUDYDMXSURGDMXXVOXJDMHUVXNDQDOLSURGDMHDNDGDMHULMHRWXUL]PXWRVX
X SUYRP UHGX WXULVWLNH DJHQFLMH QDMEROML DPEDVDGRUL SURGDMH QDLK XVOXJD 6DPR MH
WDNRPRJXH]DGUDWLSRVWRMHHLSULGRELWLQRYHNRULVQLNHXVOXJD

2ULMHQWDFLMDQDSRVORYQHUH]XOWDWHR]QDXMHGDVPRLVSXQLOLVYHREYH]HSUHPD
NOMXQLPLPEHQLFLPDXVSMHQDSRVORYDQMDLGDVXRVWYDUHQLSR]LWLYQLSRVORYQLUH]XOWDWL
3R]LWLYQL L ]DGRYROMDYDMXL D SR PRJXQRVWL L PDNVLPDOQL SRVORYQL UH]XOWDWL VDPL SR
VHEL MHVX PRWLYLUDMXL LPEHQLN VYLK ]DSRVOHQLK 2QL PRJX ELWL NDNR PDWHULMDOQL WDNR L
QHPDWHULMDOQL0DWHULMDOQLUH]XOWDWLRJOHGDMXVHXILQDQFLMVNRPUH]XOWDWXLWRVXUH]XOWDWLX
QRYFX)LQDQFLMVNLUH]XOWDWLPDRGUD]DQD]DGRYROMVWYR]DSRVOHQRJRVREOMDSODHRQ
MH LVKRGLWH LQYHVWLFLMVNH SROLWLNH D WR ]QDL UDVWD SRGX]HD L QRYRJD ]DSROMDYDQMD
SRND]DWHOMNRQNXUHQWVNHVQDJHLSR]LFLMHQDWULWX

1HPDWHULMDOQL SR]LWLYQL UH]XOWDWL QLWD PDQMH QLVX ]QDDMQL D RJOHGDMX VH X
VSRVREQRVWL XJRVWLWHOMVNRJ SRGX]HD RGJRYRULWL ]DKWMHYLPD L SRWUHEDPD SRWURDD L
WDNR VWYDUDWL QMLKRYR ]DGRYROMVWYR WH SRYMHUHQMH SUHPD SRGX]HX 2QL RVLJXUDYDMX
VWDELOQRVWRGQRVDVSRVORYQLPSDUWQHULPDLXJOHGQDWULWXXJRVWLWHOMVNLKXVOXJD




359,',2

(.2120,.$8*267,7(/-6.,+32'8=($



892'

8 SRHWNX OMXGVNRJ URGD SURL]YRGQMD MH ELOD QDWXUDOQD 3URL]YRGLOR VH VDPR ]D
SRWUHEH RELWHOML L SOHPHQD .DNR VX VH UD]YLMDOH SURL]YRGQH VQDJH SRYHDYDOD VH
SURL]YRGQMDLtako ljudi, pored zadovoljenja svojih potreba, imaju i viak proizvoda koje
PH XVREQRUD]PMHQMXMXSDWDNRQDVWDMHVLWQDUREQDSURL]YRGQMD6YH EULPUD]YRMHP
SURL]YRGQLKVQDJDYLHVHSURL]YRGDSRMDYOMXMHQDWULWXLWDNRJRVSRGDUVWYRVYHYLH
GRELYDUREQLNDUDNWHU5REQLNDUDNWHUJRVSRGDUVWYDRJOHGDVHXLQMHQLFLGDYLHQLMH
FLOMSURL]YRGQMHSURL]YHVWLWDNRYHNRULVQHSURL]YRGHNRMLVXSRWUHEQLVDPRSURL]YR DX
YH L RQH SURL]YRGH NRML VH WUDH QD WULWX L PRJX VH SURGDWL ,] WDNRYH SURL]YRGQMH
QDVWDMH WULQD YULMHGQRVW SURL]YRGD D NDNR VH SURL]YRG UD]PMHQMXMH L]PH X
SURL]YR DD L NXSFD MDYOMD VH L SURPHWQD YULMHGQRVW SURL]YRGD 6DGD SURL]YR D QLMH
]DLQWHUHVLUDQ VDPR ]D NRULVQRVW VYRJD SURL]YRGD YH L ]D WURNRYH SURL]YRGQMH L ]D
SURGDMQXFLMHQXNRMXQMHJRYSURL]YRGPRHRVWYDULWLQDWULWX,]RYLKUD]ORJDQDVWDMH
SRWUHED ]D SURXDYDQMHP VYLK RQLK SUREOHPD NRML VH MDYOMDMX X SURFHVX SURL]YRGQMH
NDR L X RGQRVLPD QD WULWX SD WDNR QDVWDMX SRVHEQH ]QDQRVWL NRMH VH EDYH
RWNULYDQMHPHNRQRPVNLK]DNRQLWRVWLNRMHXWMHXQD]ELYDQMDXSRGX]HXLQDWULWX

5D]YRMHP SURL]YRGQLK VQDJD GROD]L GR GLIHUHQFLUDQMD HNRQRPVNLK ]QDQRVWL NRMH
VH IRUPLUDMX X REOLNX WULMX ]QDQVWYHQLK SRGUXMD SROLWLNH HNRQRPLMH NRMD SURXDYD
SURL]YRGQHVQDJHLSURL]YRGQHRGQRVHXUD]OLLWLPGUXWYHQRHNRQRPVNLPIRUPDFLMDPD
ljudskoga drutva, HNRQRPVNHSROLWLNHNRMDL]XDYDHNRQRPVNH]DNRQLWRVWLXRNYLUX
SRMHGLQLK]HPDOMDLHNRQRPLNHSRGX]HDNRMDSURXDYDHNRQRPLMXSRGX]HD

6YHYHLSUREOHPLNRMLVHMDYOMDMXXSRGUXMXHNRQRPLMHRUJDQL]DFLMHLSRVORYDQMD
SRGX]HD SRVSMHLOL VX GDOMQMH GLIHUHQFLUDQMH ]QDQRVWL R SRGX]HX QD YLH SRVHEQLK
ekonomskih disciplina, kao to su: RUJDQL]DFLMDSRGX]HDNRMDSURXDYDVYUVLVKRGQH
QDLQHVSDMDQMDSUHGPHWDUDGDVYUVWDYDQMDUDGDLVDPRJUDGDNDNRELVHQDWDMQDLQ
RVWYDULODYHDHNRQRPLMDVUHGVWDYDXSRGX]HXSRVORYDQMHSRGX]HDNRMDXND]XMHQD
SRVORYH NRMH WUHED REDYLWL X SRGX]HX D NRML VH SURLPDMX SULQFLSLPD HNRQRPLMH L
HNRQRPLNDSRGX]HDNRMDSURXDYDXODJDQMDXSURFHVXUDGDUH]XOWDWHSURFHVDUDGD
RGQRVHL]PH XXODJDQMDLUH]XOWDWDNDRLLPEHQLNHNRMLXWMHXQDRYDXODJDQMD

8SURFHVXUHSURGXNFLMHXODXVHLYLUDGSUHGPHWLUDGDPDWHULMDOLVUHGVWYDUDGD
NDNR EL VH X SURL]YRGQLP SRGX]HLPD SURL]YHOH QRYH XSRWUHEQH YULMHGQRVWL D X
SRGX]HLPD ]D REDYOMDQMH XVOXJD GD EL VH REDYLOH RGJRYDUDMXH XVOXJH 8ODJDQMD X
SURL]YRGQMXLOLXVOXJHL]UDDYDMXVHXQRYDQRPLOLQDWXUDOQRPREOLNXXREOLNXWURHQMDL
XREOLNXDQJDLUDQMD

5H]XOWDWL WLK XODJDQMD MHVX UD]OLLWH YUVWH L NROLLQH SURL]YRGD X SURL]YRGQLP
SRGX]HLPDLYUVWHLNROLLQHXVOXJDXSRGX]HLPDNRMDREDYOMDMXXVOXQX
GMHODWQRVW 2YL VH UH]XOWDWL PRJX L]UD]LWL X REOLNX YULMHGQRVWL SURL]YRGQMH L XVOXJD D V
RE]LURPQDUDGREDYOMHQXSURFHVXUDGDLVND]XMXVHNDRQRYDYULMHGQRVWRGQRVQRNDR
GRELWLOLSURILW

2GQRV L]PH X UH]XOWDWD L XODJDQMD X SURFHVX UHSURGXNFLMH SRND]XMH RVQRYQL
VPLVDRRVWYDUHQMDHNRQRPLMHSRGX]HDMHURQROLNRNROLNRVHRVWYDUXMHYHLUH]XOWDWX]

WRMHPRJXHPDQMHXODJDQMDWROLNRMHLUD]LQDRVWYDUHQHHNRQRPLMHSRGX]HDYHD
'DNOH EH] XODJDQMD LPEHQLND X SURFHVX UHSURGXNFLMH UDGD SUHGPHWD UDGD L
VUHGVWDYD UDGD QLMH PRJXH RVWYDULWL VYUVLVKRGQX L NRULVQX SURL]YRGQMX SD NDHPR
NDNRVXWDXODJDQMDWHPHOMQDSUHWSRVWDYNDVYDNHUDFLRQDOQHLNRULVQHSURL]YRGQMH1D
UD]PMHUH WLK XODJDQMD GMHOXMX EURMQL LPEHQLFL L EH] VDJOHGDYDQMD L XSR]QDYDQMD
GMHORYDQMD WLK LPEHQLND QH EL VH PRJOR XWMHFDWL QD QMLKRYD XODJDQMD SD SUHPD WRPH
QLWL QD UH]XOWDWH UDGD 6WRJD QDVWDMH L SRWUHED GD VH RQL SURXH D ]QDQRVW NRMD
SURXDYD HNRQRPVNH SRMDYH X SRGX]HX QMHJRYX SRYH]DQRVW V WULWHP L
JRVSRGDUVWYRPXFMHOLQLDQDSRVHRQDMGLRSURFHVDSURL]YRGQMHUDVSRGMHOHUD]PMHQH
i potronje koji se doJD D X RNYLUX SRGX]HD L QDHOD SR NRMLPD SRVORYQL SURFHVL
trebaju biti uspjeniji, nazivamo HNRQRPLNDSRGX]HD

329,-(61,5$=92-(.2120,.(32'8=($
.$2=1$1267,

.DR L PQRJH GUXJH ]QDQRVWL L HNRQRPLND LPD VYRM SRYLMHVQL WLMHN UD]YLWND $NR
SURPDWUDPR VDPR UD]YLWDN HNRQRPLNH RQGD MH YLGOMLYR GD MH HNRQRPLND VWDUD VNRUR
NDR L OMXGVNR GUXWYR 1DLPH RG SRHWND VYMHVQRJ OMXGVNRJ UDGD OMXGL QDVWRMH UDG
obaviti organizirano i tedljivo. To su osnovni elementi i ekonomike NDR ]QDQVWYHQH
GLVFLSOLQH(NRQRPLNDMHSULVXWQDXVYDNRMOMXGVNRMGMHODWQRVWLSDLRQRMQDMSULPLWLYQLMRM
.DNRRQGDREMDVQLWLLQMHQLFXGDVHHNRQRPLNDNDR]QDQRVWMDYOMDWHNSRHWNRPRYRJD
VWROMHDSDWDNRVSDGDXUHGQDMPOD LK]QDQVWYHQLKGLVFLSOLQD"

'RNVXVHEURMQHGUXJH]QDQRVWLQDVWDOHMRXVWDURPYLMHNXDNRMHVXVHEUHLOL
VSRULMHQRLSDNVWDOQRUD]YLMDOHPDWHPDWLNDIL]LNDILOR]RILMDDVWURQRPLMDLGUXJHGRWOH
HNRQRPLNDNDR]QDQRVWQDVWDMHWHNSUYLKJRGLQDVWROMHD.RMLVXUD]OR]LWRPH"

'XJR VX JRGLQD X FHQWUX NDNR SUDNWLQLK WDNR L WHRULMVNLK LQWHUHVD ELOL PDNUR
SUREOHPL GUXWYD JRVSRGDUVWYD SD L VDPRJ SRGX]HD , PDGD MH X JRVSRGDUVWYX
SURL]YRGQMD SUHGVWDYOMDOD WHPHOMQX SUHRNXSDFLMX VYL SURFHVL L SUREOemi rjeavali su se
QDWHPHOMXLVNXVWDYDLWHNNDGDVXVHSUREOHPLWROLNRQDJRPLODOLRGQRVQRNDGQDVWDMX
YHOLND SRGX]HD V YHOLNLP EURMHP UDGQLND LVNXVWYR YLH QLMH PRJOR GDWL RGJRYRUH QD
EURMQHVORHQHSUREOHPHWHVHL]OD]WUDLX]QDQVWYHQRPSULVWXSXu rjeavanju svih tih
SUREOHPD

'R QDVWDQND HNRQRPLNH NDR ]QDQVWYHQH GLVFLSOLQH YH VX UD]YLMHQH QHNH GUXJH
HNRQRPVNH ]QDQRVWL DOL VH RQH WDNR HU SUHWHLWR EDYH PDNURHNRQRPVNLP
SUREOHPLPD SUL HPX SRVHEQR LVWLHPR SROLWLNX HNRQRPLMX .ODVLFL SROLWLNH
HNRQRPLMH 6PLWK L 5LFDUGR VYRMD WHRULMVND UD]PDWUDQMD SRVYHXMX SRQDMSULMH
SUREOHPDWLFL UDVSRGMHOH VWYDUDQMX L SRYHDQMX QDURGQRJ GRKRWND L EURMQLP GUXJLP
PDNURHNRQRPVNLP SUREOHPLPD JRVSRGDUVWYD D SRWSXQR ]DSRVWDYOMDMX WHPHOMQX
VWDQLFX JRVSRGDUVWYD SRGX]HH 8 QMLKRYLP VH UDGRYLPD WHN QD]LUH SRGX]HH NDR
L]YRUQRPMHVWRSUHNRNRMHJDVHPRHSRQDMYLHXWMHFDWLQDVYHJOREDOQHSUREOHPHNRML
VXELOLSUHGPHWQMLKRYHWHRULMVNHSUHRNXSDFLMH

1R QH ]DX XMH QMLKRY SULVWXS RYRM SUREOHPDWLFL DNR ]QDPR GD L GDQDV SRVWRMH
PLOMHQMD NDNR VH EURMQLP SUREOHPLPD X SRGX]HX PRH XSUDYOMDWL VDPR QD WHPHOMX


SUDNVH LOL DN SULURGQRJ GDUD 6YDNDNR WDM SULVWXS QHPD ]QDQVWYHQR XWHPHOMHQMH L
WDNRYHSRMDYH]QDDMQRXWMHXQDXVSMHQRVWSRVORYDQMDSRGX]HD

0DGD YH X VWDURM *UNRM VXVUHHPR SUYD UD]PDWUDQMD L] REODVWL RUJDQL]DFLMH
WDGDQMLK UDGLRQLFD WHN X VUHGQMHP YLMHNX QDVWDMX SUYD SLVDQD GMHOD L] SRGUXMD
HNRQRPLNH SRGX]HD 3RQDMSULMH VH UD]PDWUDMX SLWDQMD RUJDQL]DFLMH WUJRYDNLK
SRGX]HDLEDQDND7DNRVHX,WDOLMLUD]YLMD]QDQRVWRHNRQRPLFLWUJRYDNRJSRGX]HD
7DOLMDQVNL WUJRYDF L] *HQRYH 'RPHQLFR 3DULD pie djelo Il Negociante (Genova,
JRGLQH X NRMHP UDVSUDYOMD R RUJDQL]DFLML WUJRYLQH L WUJRYDNRJ SURPHWD D X
)UDQFXVNRM JRGLQH -DFTXHV 6DYDU\ pie djelo Le parfait Negociante u
NRMHPXGDMHRSLVLDQDOL]XWHKQLNHWUJRYDQMD

2G QDLK ]QDQVWYHQLND WRJD YUHPHQD LVWLHPR %HQX .RWUXOMHYLD NRML UD]PDWUD
problematiku dvojnoga knjigovodstva u djelu naslova O trgovini i savrenom trgovcu
(Della mercatura et del mercanto perfetto) koje je napisano jo 1458., a tiskano u
9HQHFLMLJRGLQHLNDVQLMHXQHNROLNRL]GDQMDX)UDQFXVNRM

,DNR QDYHGHQH UDGRYH XEUDMDPR X WHRULMVND UD]PDWUDQMD R HNRQRPLFL WRJD
YUHPHQD RQL LPDMX PDOR ]DMHGQLNRJD V GDQDQMRP ]QDQRVWL R HNRQRPLFL .DNR MH
YLGOMLYRXWLPGMHOLPD]DVWXSOMHQDMHSUREOHPDWLNDL]SRGUXMDUDXQRYRGVWYDWUJRYDNH
WHKQLNH L WUJRYDNRJ SUDYD D WR SUHGVWDYOMD VDPR GLR RQRJD WR GDQDV REXKYDD
HNRQRPLNDSRGX]HDNDR]QDQRVW

3RVOMHGQML ]QDDMQLML DXWRU L] WRJ YUHPHQD NRML VYRMD GMHOD SRVYHXMH HNRQRPLFL
SRGX]HD MH Karl Gnter Ludovici. On, u svojem djelu Die erffnete Akademie der
Kaufleute (1765. godine), ekonomske znanosti dijeli na dva dijHOD L WR RVQRYQH L
SRPRQHLOLVSRUHGQHHNRQRPVNH]QDQRVWL8RVQRYQHXEUDMD]QDQRVWRURELWUJRYLQLL
NQMLJRYRGVWYXDXSRPRQH]QDQRVWRQRYFXHNRQRPVNXJHRJUDILMXWUJRYDNRSUDYR
LWUJRYDNXSROLWLNX]HPOMH

3RVOLMH /XGRYLFLD GR VUHGLQH VWROMHD QHPD VSRPHQD YULMHGQLK UDGRYD R
HNRQRPLFL 8 WLK VWR JRGLQD QDJOR VH UD]YLMD LQGXVWULMD QDURLWR SRHWNRP
VWROMHD SD MH WR YMHURMDWQR UD]ORJ ]DSRVWDYOMDQMD HNRQRPLNH D IDYRUL]LUDQMD WHKQLNH L
WHKQLNLKSUREOHPD

8 WHRULMVNLP SULVWXSLPD SUREOHPLPD HNRQRPLMH X WR YULMHPH VYH MH SULVXWQLMD
SROLWLNDHNRQRPLMDLMLMHQDM]QDDMQLMLSUHGVWDYQLN.DUO0DU[

1DLPHLQGXVWULMVNDUHYROXFLMDNRMDNDUDNWHUL]LUDVWROMHHXQRVLXSURL]YRGQHL
drutvene odnose brojne nRYHLPEHQLNHRGNRMLKMHQDM]QDDMQLMLSRMDYDRUJDQL]LUDQH
UDGQLNH NODVH QDVXSURW NDSLWDOLVWLNRP QDLQX SURL]YRGQMH 2GJRYRUH QD QRYH
drutvene i proizvodne odnose mogla je u to vrijeme dati samo ekonomska znanost
NDRWRMHSROLWLNDHNRQRPLMD

6GUXJHVWUDQHVWYDUDQMHPYHOLNLKSRGX]HDNRQFHPVWROMHDQDVWDMXEURMQL
problemi koje dotadanja praksa vie nije mogla rjeavati, a posebno nije mogla
XVNOD LYDWLRJURPQHPDWHULMDOQHLPEHQLNHNRMLVXVHQDOLXSURL]YRGQRPSURFHVXV
OMXGVNLP LPEHQLNRP Dotadanja saznanja kako o organizaciji tako i o ekonomici
SRVWDOL VX XVNR JUOR ]D GDOMQML QDSUHGDN SRGX]HD L JRVSRGDUVWYD XRSH 6DPR

iskustvo vie nije moglo dati odgovore na brojna komplicirana pitanja, a posebno ne na
SRWUHEX KDUPRQLQH VXUDGQMH VYLK VXGLRQLND SURL]YRGQRJ SURFHVD 3RGX]HD SRVWDMX
VYH VORHQLML RUJDQL]PL X NRMLPD VXGMHOXMH QD WLVXH UDGQLND UD]OLLWLK VWUXQRVWL
VNORQRVWLLLQWHUHVDXSURFHVXUDGDNRULVWHVHYHRJURPQDLUD]QRYUVQDWHKQLNLVYH
VORHQLMDVUHGVWYDDVYHWR]DKWLMHYDQRYDLVSHFLILQD]QDQMD1LWDVHYLHQHPRH
SUHSXVWLWL VDPR LVNXVWYX L VWLKLML WULWD D WURNRYL SURL]YRGQMH SRVWDMX GRPLQDQWDQ
LPEHQLNRNRMHPXVHPRUDYRGLWLUDXQD

8VSRUHGR V UD]YRMHPWHKQLNH L WHKQRORJLMH UD]YLMDMX VH L SRGX]HD D X QMLPD VH
MDYOMDMX EURMQL SRMHGLQFL NRML QDVWRMH RWNULWL L SULPLMHQLWL QRYH PHWRGH QD SRGUXMX
UMHDYDQMDSUREOHPDRUJDQL]DFLMHLUXNRYR HQMDLWDNRVWYRULWL]DVYRMDSRGX]HDYDQH
SUHGQRVWL QD WULWX 7L SRMHGLQFL VYRMD LVWUDLYDQMD RVLm to primjenjuju u praksi,
objavljuju i kao teorijske radove. Ti radovi predstavljaju temelj na kojemu se neto
NDVQLMHUD]YLMDL]QDQRVWRHNRQRPLFLSRGX]HD

7DLVWUDLYDQMDLSURXDYDQMDEURMQLKQRYLKSUREOHPDXSRGX]HXSUHGVWDYOMDMXX
SUDNWLQRP D NDVQLMH L X WHRULMVNRP VPLVOX RVDPRVWDOMHQMH HNRQRPLNH SRGX]HD NDR
]DVHEQHGLVFLSOLQH7RPHSRJRGXMH LLQMHQLFD GDVHRWYDUDMX EURMQHSRVORYQH NROH L
nagli razvitak znanstvene organizacije rada. Prve visoke poslovne kole osnivaju se
X/HLS]LJXL%HXQDVDPRPNUDMXVWROMHDDVDPRNRMXJRGLQXNDVQLMH
JRGLQHL]OD]LLSUYLDVRSLVVSRGUXMDHNRQRPLNHSRGX]HDDVRSLV]DLVWUDLYDQMDX
HNRQRPLFLSRGX]HD=DQLPOMLYRMHGDWDMDVRSLVL]OD]LLGDQDV

1DVWRMHL SURQDL RGJRYRUH QD VORHQD SLWDQMD RUJDQL]DFLMH YHOLNLK SRGX]HD
SRMDYOMXMH L UD]YLMD ]QDQVWYHQD RUJDQL]DFLMD UDGD 7DNR EURMQL SUDNWLDUL QD RYRP
SRGUXMX VYRMD LVWUDLYDQMD REMDYOMXMX L X WHRULMVNLP UDGRYLPD 1DMXYHQLML PH X
QMLPDVX$PHULNDQFL)UHGHULF7D\ORUL+HQU\)RUGWH)UDQFX]+HQU\)D\RO1RSULMH
RVYUWD QD QMLKRYD LVWUDLYDQMD L GMHOD YDOMD VSRPHQXWL %ULWDQFD $OIUHGD 0DUVKDOOD
NDR QDMLVWDNQXWLMHJ SUHGVWDYQLND QHRNODVLQH NROH L DXWRUD XYHQRJ
GMHOD 1DHOD HNRQRPLNH 2YR GMHOR VSDGD PH X QDMXYHQLMD L] HNRQRPVNH ]QDQRVWL
XRSH,QDH0DUVKDOOMHXVYRMLPGMHOLPDSLVDRRQRYFXERJDWVWYXLEODJRVWDQMX
D HNRQRPLFL MH SRGX]HD SULDR NDR LVWRM L SULPLMHQMHQRM ]QDQRVWL %DYLR VH
mikroanalizama, teorijom trokova SRVHEQRJUDQLQLKWURNRYDUD]YLRMHWHRULMXILUPH
LEDYLRVHVRFLMDOQLPSUREOHPLPDSUDYLQRPUDVSRGMHORPERJDWVWYDUDGQLWYD

=QDDMQLMH WHRUHWLDUH WRJD GRED D NRML VYRMH WHRULMVNH UDVSUDYH QDVODQMDMX QD
SURYMHUHQD SUDNWLQD LVNXVWYD YH VPR LVWDNQXOL 0H X QMLPD MH QDMSR]QDWLML )UHGHULF
7D\ORU ]DHWQLN L SUHGVWDYQLN ]QDQVWYHQH RUJDQL]DFLMH UDGD 3RWDNQXW
EURMQLPSUREOHPLPDL]SRGUXMDRUJDQL]DFLMHUDGDUD]YLMDVWXGLMYUHPHQDVWXGLMSRNUHWD
LVWXGLMUDGDXRSH2GYDMDSULSUHPu rada od njegova izvrenja te uvodi norme rada i
normative utroka materijala. Takav pristup organizaciji rada zahtijevao je i nov pristup
L]REUD]ELLRVSRVREOMDYDQMXNDNRUDGQLNDWDNRLUXNRYRGLWHOMDXSRGX]HX1RUPHUDGD
XWYU LYDR MH SUHPD VSRVREQRVWL najboljeg radnika, to je kod ostalih radnika izazivalo
RWSRU 7DNR MH X] VYH ]DVOXJH QD SRGUXMX L]XDYDQMD RUJDQL]DFLMH UDGD RVWDR
]DSDPHQ L NDR RVSRUDYDWHOM VRFLMDOQRJ DVSHNWD L EULJH ]D UDGQLNH ,SDN QMHJRYH VX
]DVOXJHQDSRGUXMX]QDQVWYHQHRUJDQL]DFLMHUDGDQHPMHUOMLYH

+HQU\ )RUG $PHULNDQDF L YODVQLN XYHQH DXWRPRELOVNH LQGXVWULMH
SR]QDWMHSRQDMSULMHSRWRPHWRXSURL]YRGQMXDXWRPRELODLXRSHXSURL]YRGQMXSUYL


XYRGLWHNXXYUSFX=DUD]OLNXRG7D\ORUD)RUGULWDPUDGDSULODJR XMHVSRVREQRVWLPD
UDGQLND ,DNR MH SULPMHQRP WHNXH YUSFH ]QDWQR SRYHDR SURL]YRGQRVW UDGD
SRMHGQRVWDYLR UDGQH SURFHVH LSDN VH X WRM UDFLRQDOL]DFLML SRMDYLR RGUH HQL SUREOHP X
REOLNXSRMDDQHLQWHQ]LILNDFLMHRGUH HQLKUDGQMLLSRNUHWDLPRQRWRQLMHUDGQRJDSURFHVD
1DSLVDRMHGMHOR0RMLYRWLUDG0\/LIHDQG:RUN

7D\ORU L )RUG ELOL VX SRQDMSULMH SUDNWLDUL GRN MH )UDQFX] +HQU\ )D\RO
ELR RNUHQXW SUREOHPLPD DGPLQLVWUDFLMH DOL QD LVWRP ]DGDWNX XQDSUH HQMD
RUJDQL]DFLMH UDGD 1MHJRYD MH WH]D GD QHHILNDVQD DGPLQLVWUDFLMD NRL L QDMEROMH
RUJDQL]LUDQXSURL]YRGQMX$GPLQLVWUDFLMRP)D\ROVPDWUDVYHGUXJHSRVORYHXSRGX]HX
RVLP QHSRVUHGQH SURL]YRGQMH 1DSLVDR MH GMHOR ,QGXVWULMVND L RSD DGPLQLVWUDFLMD
$GPLQLVWUDWLRQ LQGXVWULHOOH HW JpQpUDOH 8 WRP GMHOX GHILQLUDMXL SRMDP
DGPLQLVWUDFLMH L]QLR MH SHW QMHQLK XQLYHU]DOQLK ]QDHQMD SUHGYLGMHWL RUJDQL]LUDWL
QDUH LYDWL XVNOD LYDWL L QDG]LUDWL 3R )D\ROX WHPHOMQD MH ]DGDD DGPLQLVWUDFLMH
SURQDODHQMHQDMEROMHJQDLQD]DUDFLRQDOQRXSUDYOMDQMHSRGX]HHP

1D SUDNWLQLP L WHRULMVNLP ]DVDGDPD QDYHGHQLK DXWRUD HNRQRPLND SRGX]HD
definitivno je postala samostalna znanstvena, a otvaranjem kola na kojima se
SURXDYDLQDVWDYQDGLVFLSOLQD

8HQMH L ]QDQVWYHQD LVWUDLYDQMD WH WHRULMVNL UDGRYL 7D\ORUD L )D\ROD ELOL VX WROLNR
]QDDMQL GD VH X HNRQRPVNRM ]QDQRVWL L GDQDV VXVUHX SRMPRYL WD\ORUL]DP L
ID\ROL]DP 6OLMHGRP WRJD QMLKRYR XHQMH LPD EURMQH L ]QDDMQH VOMHGEHQLNH RG NRMLK
LVWLHPR)UDQND*LOEUHWKD+HQU\D*DQWDL+DUULQJWRQD(PHUVRQD

)UDQN*LOEUHWKWYUGLNDNRXYLMHNSRVWRMLMHGQDQDMEROMDPHWRGDUDGDDOLVHRQD
QHVPLMHVKYDWLWLNDRDSVROXWQDLQHGRVWLQDYHQDSURWLYUHODWLYQDRGQRVQRGDMHWD
PHWRGD GR RGUH HQRJ YUHPHQD QDMEROMH SR]QDWD PHWRGD 3RVHEQR VH SRVYHWLR
ispitivanju psiholokih utjecaja, i to ne samo u procesu rada nego i izvan njega, te je
VPDWUDR L]X]HWQR ]QDDMQLP L YDQLP NXOWXUQR X]GL]DQMH UDGQLND 7DM EL VH SULVWXS
SUREOHPDWLFL UDGD PRJDR WUHWLUDWL kao primjena psihologije u gospodarstvu, to danas
SUHGVWDYOMDSRVHEQX]QDQRVWNRMXQD]LYDPRLQGXVWULMVNDSVLKRORJLMD

+HQU\ *DQW NRML MH ELR 7D\ORURY VXUDGQLN QDVWRMDR MH XRDYDMXL QHGRVWDWNH
7D\ORURYLK SUDNWLQLK L WHRULMVNLK LVWUDLYDQMD XQLMHWL X VYRMD LVWUDLYDQMD L X SUDNWLQX
SULPMHQXKXPDQHLVRFLMDOQHHOHPHQWH=DVWXSDWH]XNDNRXSURFHVUDGD]DUD]OLNXRG
7D\ORURYLK VWURJLK QRUPL L GLIHUHQFLMDOQLK DNRUGQLK VXVWDYD QDJUD LYDQMD WUHED XQRVLWL
WRMHPRJXHYLHKXPDQLKHOHPHQDWDLVLOX]DPLMHQLWL]QDQMHP

+DUULQJWRQ (PHUVRQ NDR L *DQW QDVWRML KXPDQL]LUDWL RGQRVH X SURL]YRGQML WH
VPDWUD NDNR VH XVSMHQRVW QH VDVWRML X HNVWUHPQLP QDSRULPD YH QDSURWLY X
HOLPLQLUDQMXQDSRUDLJXELWDNDVYDNHYUVWH3R(PHUVRQXHILNDVQRVWVHPRHSRVWLLL
WR XVSMHQLMH SREROMDQMHP XYMHWD UDGD L XYMHWD ]D UDGQLND SRMHGLQDQR L NROHNWLYQR
7DNRHVHVPDWUD(PHUVRQSREROMDYDWLRSHGUXWYHQLXYMHWLXFMHOLQL

'RNVXVHQDYHGHQLDXWRULQDMYHLPGLMHORPEDYLOLSUREOHPLPDRUJDQL]DFLMHUDGDL
svih elemenata koji pospjeuju rezultate rada, neposrednim problemima i elementima
XVSMHQRVWL SRVORYDQMD EDYLOD VH MHGQD GUXJD JUXSD ]QDQVWYHQLND 2QL LVWUDXMX
WURNRYHFLMHQHSURILWUDXQRYRGVWYRLELODQFX

0H X ]QDDMQLMH LVWUDLYDH QDYHGHQLK PMHULOD XVSMHQRVWL SRVORYDQMD VYDNDNR
WUHED LVWDNQXWL QMHPDNH ]QDQVWYHQLNH 1DM]QDDMQLML MH (XJHQ 6FKPDOHQEDFK NRML
XYRGLNYDQWLWDWLYQXDQDOL]XLXVSRUH LYDQMHNRULVWLXLQDNDLWURNRYDSDMHLWHPDWLND
QMHJRYLK GMHOD YH]DQD X] WH SUREOHPH 7DNR MH REMDYLR GMHOD 2EUDXQ WURNRYD L
SROLWLNDFLMHQD.RQWQLSODQL'LQDPLQDELODQFD
+HLQULFK 1LNOLVFK MH QDMYUH ]DVWXSDR WH]X GD VH X FHQWDU VYLK HNRQRPVNLK
LVWUDLYDQMDXYLMHNPRUDVWDYLWLSRGX]HHLSULWRPUDGQLNDSRVWDYOMDNDRFHQWUDOQXILJXUX
VYLK RGQRVDX SURFHVXUDGDWHMH L]QLRLGHMXNDNRLVDPLUDGQLFLWUHEDMXVXGMHORYDWLX
UDVSRGMHOLUH]XOWDWDUDGD1DSLVDRMHGMHOR(NRQRPLNDSRGX]HD8RYRMJUXSLDXWRUD
QDMSR]QDWLMLMH)ULW]1RUGVLHFNNRMHJDPQRJLSRLGHMDPDLQRYLPWHRULMDPD]QDQRVWLR
RUJDQL]DFLML SRGX]HD VWDYOMDMX X] ERN 7D\ORUD L )D\ROD 'DNOH VYUVWDYDMX JD PH X
NODVLNH ]QDQVWYHQH RUJDQL]DFLMH UDGD 1MHJRYD MH FHQWUDOQD WH]D NDNR MH ]DGDWDN
VUHGLQMD WRND RG NRMH WUHED XYLMHN SROD]LWL X UD]YLMDQMX RSH ]QDQRVWL R RUJDQL]DFLML
UDGD0H XQRYLMHDXWRUHL]RYHJUXSHWUHEDMRLVWDNQXWLL.RQUDGD0HOOHURZLF]DLWR
SRVHEQR VWRJD WR RQ SUYL GRVOMHGQR RVDPRVWDOMXMH HNRQRPLNX SRGX]HD NDR
]QDQVWYHQX GLVFLSOLQX X RGQRVX SUHPD GUXJLP HNRQRPVNLP GLVFLSOLQDPD 3RVHEQX
SDQMX SRVYHXMH SUREOHPDWLFL WURNRYD NDONXODFLMDPD DOL L SRVORYQRM SROLWLFL
=QDDMQLMDVXPXGMHOD3ROLWLNDSRGX]HDL(NRQRPLNDLQGXVWULMVNLKSRGX]HD

1DYHVWHPRLDXWRUHNRMLVXVYRMLP]QDQVWYHQLPGRSULQRVRPQDSROMXHNRQRPLNH
RELOMHLOL VWROMHH 3RQDMSULMH LVWLHPR XYHQRJ -RKQD 0D\QDUGD .H\QHVD
2YDM VOMHGEHQLN DOL L 0DUVKDOORY XHQLN SULYXNDR MH VYMHWVNX SR]RUQRVW GMHORP
Kraj ODLVVH] IDLUH D VYMHWVNX MH VODYX VWHNDR GMHORP 2SD WHRULMD
]DSRVOHQRVWL NDPDWD L QRYFD 8 VYRMLP GMHOLPD ]DODH VH ]D LQWHUYHQFLMX
NDSLWDOLVWLNHGUDYHXJRVSRGDUVNLLYRWMHUMHVPDWUDRGDPHKDQL]PLNDSLWDOLVWLNRJD
JRVSRGDUVWYD QH PRJX QD GXOML URN RVLJXUDWL SXQX ]DSRVOHQRVW SD VH ]ERJ WRJD
]DODJDR]DQLVNHNDPDWHMHU]DSRVOHQRVWVPDWUD.H\QHVRYLVLRXNXSQRMSRWUDQMLD
RQD VH RSHW VDVWRML RG SRWUDQMH ]D SRWURQLP GREULPD L RG LQYHVWLFLMVNH SRWUDQMH
=DODJDRVH]DVRFLMDOQXSUDYGXLRVREQHVORERGH

3RVHEQR LVWLHPR (ULFKD *XWHQEHUJD ]ERJ QMHJRYH XYHQH WULORJLMH NRMD QRVL
QDVORY 2VQRYH HNRQRPLNH SRGX]HD Proizvodnja, Prodaja, Financiranje. Sam
naziv ovoga znanstvenog djela govori o tome to je u svojim znanstvenim
LVWUDLYDQMLPD VWDYLR X SUYL SODQ 'DNOH SURL]YRGQMX SURGDMX L ILQDQFLUDQMH NDR
IXQNFLRQDOQDSRGUXMDQDNRMLPDVHGRQRVHWHPHOMQHSRVORYQHRGOXNH

-DQ 7LQEHUJHQ SUYL MH GRELWQLN 1REHORYH QDJUDGH ]D HNRQRPLMX =DHWQLN MH
HNRQRPHWULMH SD MH QD WX WHPX QDSLVDR L XGEHQLN (FRQRPHWULH 1DSLVDR MH
jo mnoga druga djHOD X NRMLPD MH REUDGLR SUREOHP FHQWUDOL]DFLMH L GHFHQWUDOL]DFLMH X
HNRQRPVNRMSROLWLFLNDRLUDVSRGMHOXGRKRWND

-RKQ.HQQHWK*DOEUDLWKSURVODYLRVHGMHORP1RYDLQGXVWULMVNDGUDYDXNRMHP
LVWLHRVDPRVWDOMHQMHLSRPDNPRLRGYODVQLNDNDWHKQRVWUXNWXULXSRGX]HXNRMLRG
YODVQLND SUHX]LPD XSUDYOMDNX IXQNFLMX ]DWLP GMHORP (NRQRPLND L MDYQL FLOM X NRMHP
RSLVXMH PMHVWR L SR]LFLMX QD WULWX GLYRYVNLK L PDOLK SRGX]HD WH GMHORP 'RED
QHL]YMHVQRVWLXNRMHPJRYRULRWHNRDPDSRX]GDQRJSUHGYL DQMDXSRVORYDQMX


3DXO$6DPXHOVRQWDNR HUGRELWQLN1REHORYHQDJUDGH]DHNRQRPLMXQDSLVDRMH
EURMQD GMHOD L] SRGUXMD HNRQRPVNLK ]QDQRVWL 1DMSR]QDWLMD VX 2VQRYH HNRQRPVNH
DQDOL]H(NRQRPLNDL(NRQRPVNDLWDQND6DPXHOVRQNRULVWLPDWHPDWLNHPHWRGH
LVWUDXMXLNOMXQHHNRQRPVNHSUREOHPHSUYHQVWYHQRSURL]YRGQMXSRQXGXSRWUDQMX
GLQDPLNXHNRQRPVNRJUD]YLWND]DSRVOHQRVWLUDVSRGMHOX

.DR WR VH YLGL DXWRUL QRYLMHJD YUHPHQD YLH SDQMH SRVYHXMX HOHPHQWLPD
XQDSUH HQMD SRVORYDQMD SRGX]HD NDR WR VX REUDXQ WURNRYD SRVHEQR JUDQLQLK
WURNRYD SROLWLND SURGDMQLK FLMHQD DQDOL]D YULMHGQRVWL L]UDXQDYDQMH UHQWDELOQRVWL
SURFMHQDUDGQRJGRSULQRVDSODDQMHUDGDLVOLQR7DNR HUVYHYLHSDQMHSRVYHXMX
PH XOMXGVNLP RGQRVLPD QDNRQ WR MH GHILQLWLYQR XWYU HQR GD MH OMXGVNL LPEHQLN
SUHVXGDQ X VYDNRM UDGQRM VUHGLQL GD MH SRGX]HH RVLP JRVSRGDUVND L VRFLMDOQD
VUHGLQDLGDXSRGX]HXRVLPIRUPDOQHSRVWRMLLQHIRUPDOQDRUJDQL]DFLMD

1DVWDQNRPVRFLMDOLVWLNRJGUXWYHQRJVXVWDYDLX]HPOMDPDNRMHVXSULKYDWLOHWDM
VXVWDY MDYOMDMX VH EURMQL DXWRUL NRML VH EDYH L]XDYDQMHP SUREOHPD HNRQRPLNH DOL
SRQDMSULMH HNRQRPLNH SRMHGLQLK JRVSRGDUVNLK SRGUXMD SD VH WDNR L X ELYRM
-XJRVODYLML QDURLWR X SRHWNX IRUPLUDQMD GUDYH MDYOMDMX GMHOD NRMD QRVH QD]LY
HNRQRPLND LQGXVWULMH HNRQRPLND SROMRSULYUHGH L GUXJR 5LMHWNR VH VXVUHX UDGRYL V
QDVORYQRP VLQWDJPRP HNRQRPLND LQGXVWULMVNLK SRGX]HD L VOLQR 7HRULMVNL SULVWXSL
QDURLWR X ELYHP 6RYMHWVNRP 6DYH]X LPDMX NULWLNL WRQ SUHPD WHRULMVNLP SUDYFLPD
DXWRUD L] NDSLWDOLVWLNLK ]HPDOMD PH X NRMLPD MH 7D\ORU QDMHH L QDMHH NULWL]LUDQ
6YL WL WHRULMVNL SULVWXSL SRG VQDQLP VX XWMHFDMHP LGHRORNLK RSUHGMHOMHQMD L EH]
]QDDMQLMH]QDQVWYHQHXWHPHOMHQRVWL

9H VPR UDQLMH spomenuli autora naeg porijekla iz ranijeg razdoblja %HQX
.RWUXOMHYLD NRML LPD ]QDDMQR PMHVWR X L]XDYDQMX HNRQRPLNH =QDWQR NDVQLMH RG
RYRJDXWRUDMDYOMDVH%OD/RUNRYLNRMLMHJRGLQHQDSLVDRGMHOR
3RHODSROLWLNHHNRQRPLMHXNRMHPXSRSXWNODVLNDRYH]QDQRVWLL]QRVLRSLQDXNR
pojmovima proizvodnje, prometa, raspodjele i potronje. Ipak, temelje naoj
]QDQVWYHQRM PLVOL L] SRGUXMD ]QDQRVWL R HNRQRPLFL GDOL VX EUDD 2WRQ L .DPLOR
Bonjak

Oton Bonjak osnovao je Visoku kolu za trgovinu i promet u
Zagrebu 1919. godine. Iz ove je kole izrastao dananji Ekonomski fakultet u Zagrebu.
Napisao je djela Nauk o trgovini, Organizacija trgovine i trgovinskih pothvata te
Burze i burzanski poslovi.

Kamilo BonjakELRMHEDQNRYQLVWUXQMDNSDMHL]WRJDSRGUXMDLQDSLVDRGMHOR
8NDPDLYDQMHDPRUWL]DFLMDLUHQWDELOQRVWXORHQRJNDSLWDODL]DMPRYD

Poslije Drugog svjetskog rata u naoj se zemlji javljaju brojni znanstvenici koji, u
odnosu na drutvene L SROLWLNH XYMHWH X NRMLPD GMHOXMX REMDYOMXMX ]DSDHQH NULWLNH
UDGRYH L] SRGUXMD HNRQRPLNH SRGX]HD D QDMLVWDNQXWLML VX LPXQ %DEL 0LMR
0LUNRYL 'UDJXWLQ 'RPDLQNR )UDQMR .UDMHYL WH SRVOMHGQMLK JRGLQD EURMQL DXWRUL
NRML HVWR ]DMHGQLNL XUH XMX SRMHGLQD GMHOD 7DNR MHGQR RG ]DSDHQLMLK GMHOD SRG
QD]LYRP (NRQRPLND SRGX]HD SLX $QWH -HODYL 3DYDR 5DYOL $QWH 6WDUHYL L
-RVLS DPDQRYL 'R RVDPRVWDOMHQMD 5HSXEOLNH +UYDWVNH QDSLVDQL VX X GXKX

WDGDQMHJD YUHPHQD EURMQL UDGRYL QDMHHJD QD]LYD HNRQRPLND L RUJDQL]DFLMD

XGUXHQRJUDGD

LPXQ %DEL QDSLVDR MH XYHQL XGEHQLN 8YRG X HNRQRPLNX SRGX]HD D
'UDJXWLQ 'RPDLQNR XGEHQLN (NRQRPLND L RUJDQL]DFLMD LQGXVWULMVNLK SRGX]HD
Neto ranije od ovih autora, )UDQMR.UDMHYLWDNR HUMHQDSLVDRXGEHQLNH.RQWURODL
UHYL]LMDSRVORYDQMDSRGX]HDL$QDOL]DSRVORYDQMDSRGX]HD'RYROMQRMHUHLGDVX
VH JHQHUDFLMH HNRQRPLVWD X +UYDWVNRM REUD]RYDOH L] RYRJ SRGUXMD XSUDYR SUHNR
XGEHQLNDNRMHVXQDSLVDOLQDYHGHQLDXWRUL6YDNDNRWUHEDVSRPHQXWLL0LMX0LUNRYLD
WHQMHJRYXGEHQLN8YRGXHNRQRPLNX)15-XNRMHPNULWLNLLVWXSDSUHPDGHIHNWLPD
DGPLQLVWUDWLYQRJVXVWDYDLDGPLQLVWUDWLYQLKPMHUDHNRQRPVNHSROLWLNH

1DNRQ RVDPRVWDOMHQMD 5HSXEOLNH +UYDWVNH WHPHOMQD SUHRNXSDFLMD DXWRUD MH
WUDQ]LFLMDSRGX]HDLSULODJRGEDWULQLPXYMHWLPDSULYUH LYDQMD

3.1. EKONOMIKA KAO DRUTVENA ZNANOST

23(1,722=1$1267,0$

U najirem smislu znanost je sinonim za znanje Znanost je oblik drutvene
VYLMHVWL DOL L YUVWD VYMHVQH GUXWYHQH GMHODWQRVWL NRMRM MH WHPHOMQL FLOM XWYU LYDQMH
objektivne istine o prirodnim i drutvenim procesima. RYMHN MH RG GDYQLQH WHLR
upoznati najprije prirodna zbivanja, a kasnije i drutvene odnose, njihov aktivan odnos
SUHPDXNXSQLP]ELYDQMLPDXVYLMHWX DOLLSUHPDVHEL DWRSUHGVWDYOMDWHPHOMQLVPLVDR
]QDQRVWL

7DNDYVYMHVWDQLDNWLYDQRGQRVRYMHNDSUHPDSULURGQLPLGUXWYHQLPSRMDYDPD
QMLKRYRXWYU LYDQMHRSLVLYDQMHLREMDQMDYDQMHLQLVDPXELW]QDQRVWL

.DNRSRVWRMHEURMQHprirodne i drutvene pojave, tako su brojne i znanosti koje se
QMLPDEDYH,]WRJDMHUD]ORJDQDVWDODLSRWUHED]DNODVLILNDFLMRP]QDQRVWL1DMSR]QDWLMD
i najjednostavnija je podjela znanosti na prirodne i drutvene (sl. 6.)

2G SULURGQLK ]QDQRVWL QDMSR]QDWLMH VX IL]LND NHPLMD ELRORJLMD L GUXJH D RG
GUXWYHQLK]QDQRVWLHNRQRPVNHSUDYQHILOR]RIVNHSROLWLNHLGUXJH'DNDNRSRVWRMHL
brojne druge podjele znanosti, pa neki autori osim prirodnih i drutvenih, kao temeljne
GRGDMXMRLKXPDQLVWLNHQHNLUDGHSRGMHOXQDWHRULMVNHLSRYLMHVQHLVOLQR

=1$1267,

3ULURGQH
'UXWYHQH

6O7HPHOMQDSRGMHOD]QDQRVWL


3.1.2. TEMELJNE DRUTVENE ZNANOSTI

=QDQRVWLNRMHSURXDYDMXRYMHNDLOMXGVNXGMHODWQRVWVDVSHNWDGUXWYHQLK
odnosa nazivamo drutvenim znanostima. I kod klasifikacije drutvenih znanosti
ima vie pristupa. Potpuna klasifiNDFLMDQLMHQLPRJXD]ERJEURMQLKSRGUXMDOMXGVNRJ
GUXWYHQRJ LYRWD PHWRGD QMLKRYLK LVWUDLYDQMD SD L VSHFLILQLK WXPDHQMD L
razumijevanja. Osim toga, nedoumice u klasifikaciji drutvenih znanosti unose i brojni
VWDYRYLNRMLVHRGQRVHQDWUHWPDQRYMHNDNDRSULURGQRJ LOLGUXWYHQRJELD7DNRMH
na primjer, medicina i prirodna i drutvena znanost, jednako kao i psihologija jer se i
MHGQDLGUXJD]QDQRVWEDYHRYMHNRPLNDRSULURGQLPLNDRGUXWYHQLPELHP

Ipak, tradicionalna je podjela drutYHQLK ]QDQRVWL QD SUDYQH SROLWLNH
ekonomske, filozofske, socioloke i druge. (Sl. 7.)
'5879(1(=1$1267,
3UDYQH
3ROLWLNH
(NRQRPVNH
)LOR]RIVNH
6RFLRORNH

Sl. 7. Tradicionalna podjela drutvenih znanosti

(.21206.(=1$1267,

Kako je istaknuto, ekonomske znanosti jesu drutvene znanosti =D UD]OLNX
od drugih drutvenih znanosti, ekonomske znanosWLSURXDYDMXRGQRVHPH XOMXGLPDX
procesu proizvodnje, raspodjele, razmjene i potronje materijalnih dobara(NRQRPVND
]QDQRVW SURXDYD SUHWHQR GUXWYHQX VWUDQX WRJD SURFHVD NRMHJ QD]LYDPR L SURFHV
GUXWYHQHUHSURGXNFLMH2VWDOH]QDQRVWLSURXDYDMXPDWHULMDOQXLOLWHKQLNXVWUDQXWRJD
SURFHVD
8 SURFHVX GUXWYHQH UHSURGXNFLMH RGQRVL X SURL]YRGQML ELWQR RGUH XMX XNXSQH
GUXWYHQHRGQRVHSDLRGQRVHSRMHGLQLKGUXWYHQLKJUXSDNODVDVWDOHDDWLRGQRVL
oslikavaju i posebne drutvene, ekonomske pa LSROLWLNHLQWHUHVHVYDNHRGWLKJUXSD
(NRQRPVNH]QDQRVWLGDMXRGJRYRUQDVORHQDSLWDQMDWLKRGQRVD
(NRQRPVNH ]QDQRVWL VX L SRYLMHVQH ]QDQRVWL. Odnosi u procesu drutvene
UHSURGXNFLMH LPDMX VYRMH ]DNRQLWRVWL QDVWDQND L SURPMHQD NUR] SRYLMHVQH VWDGLMH
UD]YRMD OMXGVNRJ GUXWYD 7H SURFHVH HNRQRPVNH ]QDQRVWL SURXDYDMX L SRYLMHVQLP
PHWRGDPDDOLLORJLNLPPHWRGDPDXWYU XMXLWDNRVSR]QDMHRYODGDMXLPHNRQRPVNLP
]DNRQLWRVWLPDMHGLQVWYXLX]DMDPQRMXYMHWRYDQRVWLVYLKJRVSRGDUVNLKSRMDYD

8 SURXDYDQMX GUXWYHQLK RGQRVD HNRQRPVNH VH ]QDQRVWL SRMDYOMXMX NDR
IXQGDPHQWDOQH ]QDQRVWL .DR WDNYH HNRQRPVNH ]QDQRVWL RWNULYDMX L ELW NODVQLK
RGQRVD X SURFHVX SURL]YRGQMH SURXDYDMXL SRORDM L XORJX YODVQLND VUHGVWDYD ]D

SURL]YRGQMXNDSLWDOLVWDLRQLKNRMLVXYODVQLFLVDPRVYRMHUDGQHVQDJHUDGQLFL=DWRL

NDHPRGDSURFYDWHNRQRPVNLK]QDQRVWLQDVWDMHXYULMHPHVWYDUDQMDNDSLWDOL]PDNDR
drutvenog i ekonomskog sustava. U to vrijeme, kao to je ranije naglaeno,
ekonomske znanosti jo nisu bileNODVLILFLUDQHMHUQLVXQLHNRQRPVNLRGQRVLELOLSRWSXQR
L]GLIHUHQFLUDQL 7HN NDVQLMH V SXQLP UD]YRMHP NDSLWDOL]PD QDVWDMH SRGMHOD
HNRQRPVNLK]QDQRVWLQDSROLWLNXHNRQRPLMXHNRQRPVNXSROLWLNXHNRQRPVNXSRYLMHVW
SRYLMHVW HNRQRPVNH PLVOL L HNRQRPLNX 6O 3UYL MH HNRQRPVNRM ]QDQRVWL GDR LPH
SROLWLNDHNRQRPLMD$0RQWHKUHWLHQLWRJRGLQH

(.21206.(=1$1267,

3ROLWLND
(NRQRPVND
(NRQRPVND
3RYLMHVW
(NRQRPLND

HNRQRPLMD
SROLWLND
SRYLMHVW
HNRQRPVNH

PLVOL

6O3RGMHODHNRQRPVNLK]QDQRVWL

Navedena podjela ekonomskih znanosti je temeljna podjela, mada neki autori jo
SULGRGDMX WRM SRGMHOL L HNRQRPVNX VWDWLVWLNX L HNRQRPVNL ]HPOMRSLV .DNR RYH ]QDQRVWL
GLMHORP VSDGDMX L X SULURGQH ]QDQRVWL RQGD LK YDOMD LVNOMXLWL L] SRGMHOH NRMD JRYRUL R
WHPHOMQLPHNRQRPVNLP]QDQRVWLPD

0D NROLNR VH LQ]LVWLUD QD SRGMHOL HNRQRPVNLK ]QDQRVWL QHRSKRGQR MH LVWDNQXWL
NDNR RQH QH PRJX ELWL SRVYH RGYRMHQH L GD VWRJD SRGMHOD QLMH SRVYH PRJXD MHU
XPQRJRPH MHGQD SUHOD]L X GUXJX ,SDN WUHED L]GYRMLWL SROLWLNX HNRQRPLMX RG VYLK
HNRQRPVNLK ]QDQRVWL NDR WHPHOMQX PH X QMLPD L VYDNDNR QDMYDQLMX QH VDPR ]ERJ
toga to je to prva ekonomsND ]QDQRVW YH ]ERJ WRJD WR QD QMHQLP WHRULMVNLP
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to za svaku epohu razvoja drutva posebno 2QD NURQRORNL REUD XMH VWXSQMHYH
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drutva, ekonomski sustav i ekonomska politika zemlje.

0LNURHNRQRPLND LOL HNRQRPLND SRGX]HD SURXDYD SRSXW SROLWLNH HNRQRPLMH
cjelokupni proces drutvene reprodukcije, ali samo u onom dijelu u kojemu se on
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]D FLOM VDPR RFMHQX VWDQMD X SURFHVX UHSURGXNFLMH X SRGX]HX YH SURPMHQX WRJD
VWDQMD L SURMHNWLUDQMH RGQRVQR SUHGYL DQMH L SODQLUDQMH MHGQRJ QRYRJ NYDOLWHWQLMHJ
VWDQMD 'D EL VH SUHGYL DQMH SODQLUDQMH L SURMHNWLUDQMH UD]QLK XODJDQMD VYHOR QD
]DMHGQLNH HNRQRPVNH HNYLYDOHQWH L WDNR SREROMDR VWXSDQM SULPMHQH WHPHOMQRJD
HNRQRPVNRJSULQFLSDUHSURGXNFLMHQHRSKRGQRMHXYHVWLPHWRGHSURMHNWLUDQMDRGQRVQR
SODQLUDQMDUH]XOWDWD

.DG MH ULMH R PHWRGDPD HNRQRPLNH WUHED LVWDNQXWL NDNR SURFHV UHSURGXNFLMH
podrazumijeva jedinstvo proizvodnje, raspodjele, razmjene i potronje, zatim da postoji
MHGLQVWYRHNRQRPLNH]HPOMHVHNRQRPLNDPDSRGUXMDLJUDQDJRVSRGDUVWYDWHGDVH
JRVSRGDUVWYRQHPRHSURPDWUDWLNDRQHRUJDQL]LUDQVNXSJRVSRGDUVNLKGMHODWQRVWL
RGYRMHQLKLPH XVREQRQH]DYLVQLK3RYH]DQRVWVYLKGLMHORYDJRVSRGDUVWYDWHPHOMQDMH
SRVWDYND GLMDOHNWLNH PHWRGH 2YD PHWRGD XND]XMH QD VYHRSX SRYH]DQRVW L
X]DMDPQX]DYLVQRVWVYLKSRMDYDYH]DQLKX]HNRQRPLNXSRGX]HDSDWDNRLX]
HNRQRPLNXXJRVWLWHOMVWYD6YHSRMDYHYH]DQHX]SURFHVUHSURGXNFLMHWUHEDSURPDWUDWLX
njihovu kretanju i mijenjanju i pri tome objanjavati zakonitosti kako dosadanjega
UD]YRMDWDNRLQRYLKSUDYDFDUD]YRMD

Osim toga, neosporno je da sve aktivnosti, drutvene i materijalne, pokazuju
WUDMDQ UD]YLWDN L XVDYUDYDQMH SD MH L WR MHGQD RG SRVWDYNL GLMDOHNWLNH PHWRGH D WR
]QDLVWDODQSULMHOD]NYDQWLWDWLYQLKSURPMHQDXQRYXNYDOLWDWLYQXID]X

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(.21206.,+=1$1267,

(NRQRPLND XJRVWLWHOMVWYD WLMHVQR MH SRYH]DQD V QL]RP PDNURHNRQRPVNLK L
PLNURHNRQRPVNLK GLVFLSOLQD 6OLMHGRP WRJD RQD LPD L VYRMH PMHVWR X VXVWDYX
HNRQRPVNLK]QDQRVWL

(NRQRPLNDXJRVWLWHOMVWYDSUHPDUHHQRPHSRYH]DQDMHVHNRQRPLNRP+UYDWVNH
HNRQRPLNRPUHJLMDLGUXJLPHNRQRPLNDPDXVNORSXQDFLRQDOQRJDJRVSRGDUVWYDDQD
HNRQRPLNX XJRVWLWHOMVWYD YH]XMX VH PLNURGLVFLSOLQH NRMH VH EDYH SURXDYDQMHP
SUREOHPD V SRGUXMD GUXWYHQH UHSURGXNFLMH SURL]YRGQMH UDVSRGMHOH UD]PMHQH L
SRWURQMHXXJRVWLWHOMVWYX5D]OLNHXRYLPREOLFLPDSRYH]DQRVWLXRDYDMXVHVRE]LURP
QDLULQXLGXELQXSURXDYDQMDQMLKRYLKPH XVREQLKRGQRVD

(NRQRPLND XJRVWLWHOMVWYD SRYH]DQD V PDNURHNRQRPVNLP GLVFLSOLQDPD XSR]QDMH
GRVWLJQXDQDVYRPHSRGUXMXLWDNRRPRJXXMHXJRVWLWHOMVNRPSRGX]HXVWXSDQMHQD
SRVORYQR SRGUXMH 3UDWHL L XRDYDMXL ]DNRQLWRVWL SURPMHQD QD PDNURHNRQRPVNRP
SRGUXMX VXRDYD VH V SUDNVRP GUXWYHQH UHSURGXNFLMH u irem smislu, koristi ta
VD]QDQMD UDGL XQDSUH HQMD SRVORYDQMD DOL L SUHQRVL SXWHP WH YH]H XWMHFDM XQXWDUQMLK
]ELYDQMDXSRGX]HXQD]ELYDQMDXRVWDOLPJRVSRGDUVNLPREODVWLPDLJUDQDPD

2G VYLK PDNURHNRQRPVNLK GLVFLSOLQD QDMYHL XWMHFDM QD HNRQRPLNX XJRVWLWHOMVWYD
LPDHNRQRPVNLVXVWDY]HPOMHLHNRQRPVNDSROLWLND8SR]QDYDQMHRYLKPDNURVXVWDYD
XJRVWLWHOMVNRP SRGX]HX SRPDH VDJOHGDWL XWMHFDM NRML QD GMHODWQRVW L XVSMHQRVW
SRVORYDQMDLPDMXJRVSRGDUVNRXQDSUH HQMHHNRQRPVNLFLOMHYLLPMHUHNRMHVHSURYRGH
X]HPOMLQDPDNURSODQX

(NRQRPVNL VXVWDY REXKYDD RUJDQL]DFLMVNH REOLNH PHWRGH L VUHGVWYD
drutvene organizacije proizvodnje 7R MH X SUYRP UHGX UD]YLWDN RUJDQL]DFLMVNLK
oblika upravljanja drutvenim poslovima u cjelini, i posebnRQDSRGUXMXJRVSRGDUVWYD
7DNR HNRQRPVNL VXVWDY UHJXOLUD SRGUXMH SURL]YRGQMH QDJODDYDMXL WR SRWSXQLMH
NRULWHQMH VYLK SURL]YRGQLK UHVXUVD =DWLP UHJXOLUD SRGUXMH UDVSRGMHOH XWYU XMXL
UDVSRGMHOXL]PH XGUXWYHQH]DMHGQLFHLJRVSRGDUVWYDDGLMHORPLQDUDVSRGMHOXXQXWDU
SRGX]HD 8 SRGUXMX UD]PMHQH HNRQRPVNL VXVWDY GMHOXMH QD SRGUXMH XQXWDUQMH L
YDQMVNH WUJRYLQH D QD SRGUXMX SRWURQMH GMHOXMH QD UD]LQX RSH SURUDXQVNH
potronje te na razinu osobne i investicijske potronje.

(NRQRPVND SROLWLND SUHGVWDYOMD VYHXNXSQRVW PMHUD NRMLPD VH RUJDQL]LUDQR
GMHOXMH QD JRVSRGDUVND NUHWDQMD 7HPHOMQL QRVLWHOM HNRQRPVNH SROLWLNH MH GUDYD VD
svojim izvrnim organima, no to mogu biti i razne institucije.

5D]OLNXMHPR GYLMH YUVWH PMHUD HNRQRPVNH SROLWLNH 7R VX QHSRVUHGQH LOL
DGPLQLVWUDWLYQH WH SRVUHGQH LOL HNRQRPVNH 1DMHH MH SULVXWQD X SURYR HQMX
HNRQRPVNH SROLWLNH NRPELQDFLMD RYLK PMHUD MHU SRWSXQR GMHORYDQMH VDPR MHGQH RG
PMHUD PRH LPDWL YUOR QHJDWLYQH SRVOMHGLFH QD JRVSRGDUVNH RGQRVH L UD]YLWDN
JRVSRGDUVWYD7UHEDLVWDNQXWLLWRNDNRHNRQRPVNDSROLWLNDQLMHVDPRVNXSPMHUDYH
MH WR L ]QDQRVW R VXVWDYX HNRQRPVNLK PMHUD L NRQNUHWQLK JRVSRGDUVNLK DNFLMD NRMH VH
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SRGX]LPDMX SUHNR RUJDQD YODVWL NDNR EL VH RVLJXUDOL JRVSRGDUVNL FLOMHYL L XVPMHULR
JRVSRGDUVNLUD]YLWDN
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SRYH]DQH L QHSULPMHWQR SUHOD]H MHGQD X GUXJX WH LK MH X WRP VPLVOX L SULOLQR WHNR
UD]OXLWL 7R MH QDMXROMLYLMH L] RGQRVD HNRQRPLNH XJRVWLWHOMVWYD SUHPD PDNUR L PLNUR
HNRQRPLFLDQDURLWRL]RGQRVDHNRQRPLNHSRGX]HDSUHPDHNRQRPVNRMSROLWLFL

9DQR MH LVWDNQXWL NDNR MH HNRQRPLND SRGX]HD SD WDNR L HNRQRPLND
XJRVWLWHOMVWYD SRYH]DQD L V QL]RP QHHNRQRPVNLK GLVFLSOLQD 2G EURMQLK YH]D LVWLHPR
VDPRSRYH]DQRVWVWHKQRORJLMRPPHGLFLQRPUDGDSVLKRORJLMRPUDGDLSUDYRP6YDND
RG WLK QHHNRQRPVNLK GLVFLSOLQD SULYODL SR]RUQRVW HNRQRPLNH SRGX]HD MHU VH
]QDQVWYHQL NDNR WHRULMVNL WDNR L SUDNWLQL UH]XOWDWL QDSUHWND X RYLP VIHUDPD
QDMQHSRVUHGQLMHRGUDDYDMXLQDXVSMHQRVWSRVORYDQMDSRGX]HD

,QRYDFLMH L NUHDFLMH QD SRGUXMX WHKQRORJLMH UHNOL ELVPR GQHYQR VX X DULWX
LQWHUHVD SRGX]HD PHGLFLQD UDGD SREROMDYD ]GUDYOMH UDGQLND L WDNR SRVSMHXMH
SURL]YRGQRVW D SVLKRORJLMD UDGa pospjeuje zadatke na profesionalnoj orijentaciji u
XQDSUH HQMX NDGURYVNH SROLWLNH 7UJRYDNR L UDGQR SUDYR SULGRQRVL HNRQRPLFL
SRGX]HD SUDYQRP VLJXUQRX X VYLP HOHPHQWLPD XQXWDUQMLK L YDQMVNLK SRVORYQLK
RGQRVD

65('679$5(352'8.&,-(8*267,7(/-6.,+
32'8=($

32-$0,32'-(/$65('67$9$

1LMHGQDVHJRVSRGDUVNDGMHODWQRVWQHPRH]DPLVOLWLEH]XSRWUHEHVUHGVWDYD7R
]QDLGDSRGX]HHSRUHGUDGQHVQDJHSULURGQLKLGUXWYHQLKXYMHWDPRUDUDVSRODJDWLL
VUHGVWYLPD]DSURL]YRGQMXNDRPDWHULMDOQLPLPEHQLFLPDUHSURGXNFLMH.DNRMHSURFHV
UHSURGXNFLMHVWDODQWDNRSRVWRMLLVWDOQDSRWUHED]DVUHGVWYLPDUHSURGXNFLMH

6YDNRSRGX]HH EH]RE]LUDNRMRPVHGMHODWQRXEDYLLPDRGUH HQL ]DGDWDNX
SURFHVX UHSURGXNFLMH L WDM ]DGDWDN RVWYDUXMH WDNR GD XNOMXL L SRYHH VYH LPEHQLNH
SURFHVDUDGDLPEHQLFLSURFHVDUDGDMHVXUDGVUHGVWYDUDGDLSUHGPHWLUDGD

'D EL RWSRHOR VYRMX GMHODWQRVW SRGX]HH SUHWKRGQR PRUD SULEDYLWL VUHGVWYD D
SULEDYOMDLKQDUD]QHQDLQHLL]UD]QLKL]YRUD6UHGVWYDNRMDSRGX]HHGRELMHRGGUXJLK
L VUHGVWYD NRMD VWMHH WLMHNRP SRVORYDQMD LQH NDSLWDO SRGX]HD .DSLWDO SRGX]HD
QD]LYDPRMRLLPRYLQRPSRGX]HDLRQSUHWSRVWDYOMDXNXSQXYULMHGQRVWVYLKVUHGVWDYD
VNRMLPSRGX]HHUDVSRODHDOLNDNRGLRLPRYLQHLOLGLRNDSLWDODSRGX]HHPRUDYUDWLWL
XODJDX RQGD VDPR RQDM GLR NRML RVWDMH X WUDMQRP YODVQLWYX SRGX]HD QD]LYDPR
LVWRPLPRYLQRP

|} ~

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Tijekom procesa rada sredstva se troe i temeljni je zadatDN SRGX]HD GD

VUHGVWYD REQDYOMD D SR PRJXQRVWL L VWDOQR SRYHDYD MHU MH WR XYMHW SRYHDQMD
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3UHPDSRMDYQLPREOLFLPDVUHGVWYDSRGX]HDPRJXELWL

VUHGVWYDXREOLNXQRYFD
VUHGVWYDXREOLNXVWYDUL
VUHGVWYDXREOLNXSUDYD

3UHPDWUDMDQMXNRULWHQMDVUHGVWDYDLPRYLQXSRGX]HDUD]YUVWDYDPRQD
GXJRWUDMQXLPRYLQX
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'XJRWUDMQX LPRYLQX LQH RVQRYQD VUHGVWYD D NUDWNRWUDMQX LPRYLQX LQH
REUWQDVUHGVWYD

$NRVX]DGDQLXYMHWLGUXWYHQLLLPEHQLFLVXEMHNWLYQHSULURGHRQGDHGLQDPLND
UD]YLWNDSRGX]HDSRQDMSULMHRYLVLWLRYULMHGQRVWLGXJRWUDMQHLPRYLQHRGQRVQRRVQRYQLK
VUHGVWDYDGRNNUDWNRWUDMQDLPRYLQDLOLREUWQDVUHGVWYDLPDMXPDQML]QDDMDOL kao to je
YH LVWDNQXWR SURFHV UHSURGXNFLMH QH PRH VH RGYLMDWL EH] LVWRGREQD VXGMHORYDQMD
WHPHOMQLK LPEHQLND SURFHVD UDGD SD RWXGD SURL]OD]L L ]QDHQMH VYLK LPEHQLND WRJD
SURFHVD

2VLP WR SRGX]HH PRUD UDVSRODJDWL VUHGVWYLPD RQR PRUD UDVSRODJDWL L
VUHGVWYLPD X GRYROMQRM NROLLQL L SRWUHEQLP YUVWDPD MHU VDPR WDNR PRH RVWYDULWL
SUHGYL HQLREXMDPSRVORYQLKXLQDNDLUH]XOWDWD

3UHPDVYRPVDVWDYXREOLNXQDPMHQLLXSRUDEL]DWLPSUHPDXOR]LXSRVORYDQMXL
L]YRULPD SULEDYOMDQMD VUHGVWYD VH UD]OLNXMX RYLVQR R YUVWL GMHODWQRVWL NRMRP VH
SRGX]HHEDYL6O

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32'-(/$65('67$9$
3UHPD
L]YRULPD
SULEDYOMDQMD
6UHGVWYD
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6UHGVWYD
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YUDDQMD
3UHPD
QDPMHQL
LXSRUDEL
2VQRYQD
VUHGVWYD
2EUWQD
VUHGVWYD
2VQRYQD
VUHGVWYD
3UHPD
XOR]LX
SRVORYDQMX
3RVORYQD
VUHGVWYD
2EUWQD
VUHGVWYD
1HSRVORYQD
VUHGVWYD
6UHGVWYD
UH]HUYH
5D]QL
IRQGRYL

6O3RGMHODVUHGVWDYDNRMHSRGX]HHNRULVWL

1DMSULMH WUHED LVWDNQXWL NDNR MH SRGMHOD VUHGVWDYD ]D SURL]YRGQMX X REOLNX
sredstava rada i predmeta rada istovjetna svim drutvenoHNRQRPVNLPIRUPDFLMDPDD
X XYMHWLPD SRVWRMDQMD ]DNRQD YULMHGQRVWL RQD VH MDYOMDMX NDR RVQRYQD L NDR REUWQD
VUHGVWYD

8XJRVWLWHOMVNLPSRGX]HLPDVUHGVWYDVHSUHPDQDPMHQLGLMHOHQD

RVQRYQDVUHGVWYD
REUWQDVUHGVWYD
VUHGVWYDUH]HUYH
6WUXNWXUDVUHGVWDYDXJRVWLWHOMVNLKSRGX]HDSUHPDQDPMHQLQDMHHMHXRGQRVX
NDNRMHWRSULND]DQRQD6O

2VQRYQDVUHGVWYD

2EUWQDVUHGVWYD

6UHGVWYDUH]HUYH

6O6WUXNWXUDSULEOLQDVUHGVWDYDXXJRVWLWHOMVNRPSRGX]HX

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.DNR RVQRYQD WDNR L REUWQD VUHGVWYD SRGX]HH PRH SULEDYOMDWL QD UD]OLLWH
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L]YRULVUHGVWDYDEH]REYH]HYUDDQMDL
L]YRULVUHGVWDYDVREYH]RPYUDDQMD

6UHGVWYD EH] REYH]H YUDDQMD PRJX VH SULEDYLWL QD YLH QDLQD $NWRP R
RVQLYDQMX VWMHX VH VUHGVWYD ]D SRHWDN UDGD ]DWLP SXWHP GRWDFLMD VDQDFLMD LOL SDN
EHVSODWQRJSULMHQRVDRVQRYQLKVUHGVWDYDRGGUXJLKSRGX]HD

6UHGVWYDVREYH]RPYUDDQMDSRGX]HHVWMHHSXWHP]DMPRYDLOLGUXJLKNUHGLWQLK
SRVORYD .DG XJRVWLWHOMVNR SRGX]HH QHPD PRJXQRVW VDPRVWDOQRJD ILQDQFLUDQMD
ILQDQFLUDQMHVHYULSXWHP]DMPRYDX]REYH]XYUDDQMDXXJRYRUHQRPURNXDRWSODWD
]DMPD SXWHP DQXLWHWD $QXLWHW VH VDVWRML L] RGUH HQRJ L]QRVD QD LPH RWSODWH ]DMPD L
NDPDWH .DPDWD WHUHWL WURNRYH XJRYRUHQLK REYH]D D RWSODWD GLR RGJRYDUDMXLK
VUHGVWDYD]DNRMHMHX]HW]DMDP

%H] RE]LUD QD NRML QDLQ SRGX]HH VWMHH VUHGVWYD WHPHOMQL MH ]DGDWDN L REYH]D
NRULVWLWL WD VUHGVWYD SDQMRP GREURJD JRVSRGDUVWYHQLND 7X IXQNFLMX GREURJD
JRVSRGDUHQMD VUHGVWYLPD SRGX]HH RVWYDUXMH WDNR GD VH SURFHVRP UHSURGXNFLMH L
VDPD VUHGVWYD UHSURGXFLUDMX 3UL WRPH YDQR MH QDJODVLWL NDNR MH FLNOXV UHSURGXNFLMH
RVQRYQLK VUHGVWDYD YLHVWUXNR GXL RG FLNOXVD SURL]YRGD LMX SURL]YRGQMX VUHGVWYD
RPRJXXMX 6 GUXJH VWUDQH FLNOXV UHSURGXNFLMH REUWQLK VUHGVWDYD XNODSD VH X FLNOXV
UHSURGXNFLMH SURL]YRGD 'DNOH UD]OLNXMHPR FLNOXV UHSURGXNFLMH VUHGVWDYD RG FLNOXVD
UHSURGXNFLMH SURL]YRGD SURFHV UHSURGXNFLMH VUHGVWDYD ]QDWQR MH GXL RG SURFHVD
UHSURGXNFLMH SURL]YRGD To nam govori da se osnovna sredstva troe (amortiziraju) u
vie reprodukcijskih ciklusa proizvoda. S druge strane, ciklus reprodukcije obrtnih
VUHGVWDYD X FLMHORVWL VH SRNODSD V FLNOXVRP UHSURGXNFLMH SURL]YRGD L RQD VH X WRP
FLNOXVXXSRWSXQRVWLUHSURGXFLUDMX

3UHPD QDYHGHQRPH QDMYDQLML NULWHULM ]D UD]YUVWDYDQMH VUHGVWDYD MH QMLKRYR
"ponaanje" u proizvodnom procesu. U tom procesu jedna sredstva mogu sudjelovati
viekratno, a druga samo jedanput. $NRXSURL]YRGQRPSURFHVXVUHGVWYDVXGMHOXMX
VDmo jedanput, onda su to obrtna sredstva, a ako sudjeluju vie puta, onda
WDNYDVUHGVWYDQD]LYDPRRVQRYQLP

0H XWLPQLWDMNULWHULMQLMHGRYROMDQ]DUD]OLNRYDQMHRVQRYQLKRGREUWQLKVUHGVWDYD
YH VH PRUD YRGLWL UDXQD L R LQMHQLFL RVWDMX OL WD VUHGVWYD X SURFHVX SURL]YRGQMH X
VYRPSUYRELWQRPREOLNXLOLVHWDMREOLNPLMHQMD,RQDVUHGVWYDNRMDPLMHQMDMXVYRMREOLN
WDNR HU VX REUWQD VUHGVWYD D RQD NRMD JD QH PLMHQMDMX MHVX RVQRYDQD VUHGVWYD ,VWR
WDNRYDQRMHUDGLSRWSXQRJUD]OLNRYDQMDRVQRYQLKLREUWQLKVUHGVWDYDXWYUGLWLXNRMHP
VWXSQMX VXGMHOXMX X SURFHVX SURL]YRGQMH $NR VH SRWSXQR SUHQRVH PDWHULMDOQR L
YULMHGQRVQRXQRYLSURL]YRGWRVXREUWQDVUHGVWYDDNRVHVDPRMHGDQGLRSUHQRVLQD
QRYLSURL]YRGWRVXRVQRYQDVUHGVWYD

,]RYRJDVHPRH]DNOMXLWLNDNRVUHGVWYDXSRGX]HXSRVYRPREOLNXPRJXELWL

XQDWXUDOQRPREOLNX
XYULMHGQRVQRPREOLNX
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8QDWXUDOQRPREOLNXVUHGVWYDSRGX]HDPRJXELWL

VUHGVWYD]DUDGXL]JUDGQML
VUHGVWYD]DUDGXSULXYL
VUHGVWYD]DUDGXXSRUDEL
]DOLKHVLURYLQDLPDWHULMDOD
zalihe nedovrene proizvodnje
]DOLKHSROXSURL]YRGD
]DOLKHJRWRYLKSURL]YRGD
]DOLKHWUJRYDNHUREH
VUHGVWYDXSURPHWX

6UHGVWYDSRGX]HDXYULMHGQRVQRPQRYDQRPREOLNXPRJXELWL

QRYDQLGLRRVQRYQLKVUHGVWDYD
QRYDQLGLRREUWQLKVUHGVWDYD
QRYDQDVUHGVWYDUH]HUYH

6UHGVWYDSRGX]HDSRVYRMRMIXQNFLMLPRJXELWL

VUHGVWYDRUX D]DUDG
SUHGPHWLUDGD
HVWR VH SRMDP RVQRYQLK VUHGVWDYD SRLVWRYMHXMH V SRMPRP VUHGVWDYD ]D
SURL]YRGQMX ,SDN WUHED UD]OLNRYDWL WD GYD SRMPD MHU VH PH X RVQRYQLP VUHGVWYLPD
QDOD]H L RQD VUHGVWYD NRMD QH LQH VUHGVWYD ]D UDG QRYDF LQYHVWLFLMVNL PDWHULMDO L
VOLQR L RQD H WR SRVWDWL WHN NDGD VH SR XQDSULMHG RGUH HQRM QDPMHQL SUHWYRUH X
VUHGVWYD UDGD 2VLP WRJD L VDP SRMDP VUHGVWDYD ]D SURL]YRGQMX JRYRUL R WRPH GD
VUHGVWYD ]D SURL]YRGQMX LQH VYD VUHGVWYD SURL]YRGQMH D WR ]QDL L VUHGVWYD UDGD L
SUHGPHWLUDGD

8 SURFHVX UDGD RYMHN VD VUHGVWYLPD UDGD GMHOXMH QD SUHGPHWH UDGD L WR V
QDPMHURP GD WH SUHGPHWH UDGD SULODJRGL VYRMLP SRWUHEDPD 5D]ORJ ]D WDNRYX
RYMHNRYX DNWLYQRVW MHVW X WRPH WR SUHGPHWH XSRWUHEQH YULMHGQRVWL RYMHN QH PRH
SURQDL JRWRYH X SULURGL 0RUD VH SREULQXWL GD UDGRP PLMHQMDMXL RQH SUHGPHWH NRMH
SURQDOD]L X SULURGL V SRPRX VUHGVWDYD UDGD SURPLMHQL X REOLN NRML H ]DGRYROMLWL
QMHJRYXSRWUHEX

=DWRLSUHGPHWHUDGDSURQDOD]LPRXWULREOLND

SUHGPHWHUDGDGDQHRGSULURGH
VLURYLQHL
SROXSURL]YRGH

3UHGPHWLUDGDGDQLRGSULURGHVXRQLQDNRMLPDMRQLMHXORHQQLNDNDYOMXGVNLUDG
6LURYLQHVXSUHGPHWLUDGDQDNRMHMHRYMHNYHGMHORYDRDNDGDQHNLSURL]YRGYHLPD
JRWRY REOLN ]D XSRWUHEX L PRH SRVOXLWL L NDR VLURYLQD ]D L]UDGX QHNRJ GUXJRJ
SURL]YRGDRQGDWDNDYSUHGPHWQD]LYDPRSROXSURL]YRGRP

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261291$65('679$

2VQRYQD VX VUHGVWYD GRELOD VYRM QD]LY SR WRPH WR LQH WUDMQX RVQRYX ]D
UDG SRGX]HD L WR RG WUHQD SULEDYOMDQMD SD VYH GR SRWSXQH QHXSRWUHEOMLYRVWL
RGQRVQR NDGD VH REDYOMD QMLKRYR UDVKRGRYDQMH =D RVQRYQD VUHGVWYD QLMH ELWDQ
QMLKRYSRMDYQLREOLNYH]DKWMHYGDVHRQDDQJDLUDMXXSURFHVXUHSURGXNFLMHGDELVH
WDNRRVLJXUDODQMLKRYDIXQNFLMDXSURFHVXUHSURGXNFLMH

2VQRYQDVUHGVWYDVXRQDVUHGVWYDNRMDRVWDMXGXOMHXSRGX]HXLWUDMXGXHRG
jedne godine dana. U tom vremenu upotrebe osnovna se sredstva troe i
XPDQMXMH LP VH YULMHGQRVW D WD VH YULMHGQRVW QHL]UDYQR LOL L]UDYQR XQRVL X
YULMHGQRVWXLQDNDSURL]YRGQMH

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IRUPXLQHXOD]HPDWHULMDOQRXQRYLSURL]YRGDOL]DWRNDNRMHYHLVWDNQXWRRVQRYQD
sredstva prenose na novi proizvod svoju vrijednost koja se troi tijekom proizvodnoga
SURFHVD
2VQRYQDVUHGVWYDVOXH]DYLHSURL]YRGQLKSURFHVDYUORHVWRLGXJLQL]JRGLQD
D WR ]QDL GD VH RQD WURH SRVWXSQR WH GD H QHND UDQLMH D QHND NDVQLMH SRVWDWL
QHXSRWUHEOMLYDTo troenje osnovnih sredstava nije vidljivo jer ne mijenjaju svoj vanjski
REOLN0H XWLPNDNRVHRVQRYQDVUHGVWYD XSURFHVX UDGD LSDNWURHDHVWLNYDURYL
ORLMLUH]XOWDWLLVOLQRXND]XMXNDNRVHSRVWXSQRSULEOLDYDNUDMYLMHNXWUDMDQMDRVQRYQLK
VUHGVWDYD
6YD VUHGVWYD SRGX]HD NRMD LQH RVQRYQD VUHGVWYD PRHPR SRGLMHOLWL X HWLUL
NDWHJRULMH

VWYDULNRMHYHIXQNFLRQLUDMXNDRRVQRYQDVUHGVWYD
stvari koje jo ne funkcioniraju kao osnovna sredstva ali su namijenjena
]DRVQRYQDVUHGVWYD
SUDYDLSRWUDLYDQMDNRMDVXQDVWDODQDED]LRVQRYQLKVUHGVWDYDL
QRYDQDVUHGVWYDQDPLMHQMHQD]DSULEDYOMDQMHRVQRYQLKVUHGVWDYD

6WYDULNRMHYHIXQNFLRQLUDMXNDRRVQRYQDVUHGVWYDLQH

RUX D]DUDG
VUHGVWYD]DUDG
JUD HYLQVNLREMHNWLJRVSRGDUVNRJDNDUDNWHUD
zemljita gospodarskoga karaktera i
dugogodinji nasadi.

Stvari koje jo ne funkcioniraju kao osnovna sredstva ali su namijenjena ]D
RVQRYQDVUHGVWYDLQH

YULMHGQRVWLQYHVWLFLMVNLKUDGRYDXWLMHNX
LQYHVWLFLMVNLPDWHULMDONRMLMHSULSUHPOMHQ]DLQYHVWLFLMHJUD HYLQVNL
PDWHULMDOLVOL
sredstva za rad koja jo nisu u uporabi.

|} ~
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3UDYDLSRWUDLYDQMDNRMDVXQDVWDODQDED]LRVQRYQLKVUHGVWDYDLQH

SDWHQWL
OLFHQFH
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SUDYDL]SUHGXMPDQDRVQRYQDVUHGVWYDLGUXJD

1RYDQDVUHGVWYDQDPLMHQMHQDSULEDYOMDQMXRVQRYQLKVUHGVWDYDMHVX

QRYDQDVUHGVWYDDPRUWL]DFLMH
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QRYDQDVUHGVWYDGRELYHQDRGSURGDMHRVQRYQLKVUHGVWDYDLGUXJR

8 XJRVWLWHOMVNLP SRGX]HLPD RYLVQR R YUVWL XVOXJH NRMX SUXDMX SRVWRMH ELWQH
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UHVWRUDWHUVWYX 8 KRWHOLMHUVWYX RG XNXSQH YULMHGQRVWL RVQRYQLK VUHGVWDYD QDMYHL GLR
LQH JUD HYLQVNL REMHNWL D X UHVWRUDWHUVWYX QDMYHL GLR X VWUXNWXUL RVQRYQLK VUHGVWDYD
LQH RSUHPD XUH DML L LQYHQWDU .DNR VX X XJRVWLWHOMVWYX RVQRYQD VUHGVWYD SR VYRPH
VDVWDYX YUOR KHWHURJHQD SRVWRML SRWUHED GD VH NODVLILFLUDMX 7D VH NODVLILNDFLMD PRH
UDGLWL SR PQRJLP NULWHULMLPD DOL MH RVQRYQD NODVLILNDFLMD SR QMLKRYRM HNRQRPVNRM XOR]L
NRMXLPDMXXSURFHVXSURL]YRGQMH

3ROD]HL RG WRJ RVQRYQRJ XYMHWD ]D NODVLILNDFLMX RVQRYQD VUHGVWYD X
XJRVWLWHOMVWYXUD]YUVWDYDPRX

zemljite
]JUDGH
XUH DMH
VWURMHYH
WUDQVSRUWQDVUHGVWYD
DODWHL
LQYHQWDU

ZemljiteMHWHPHOMQL XYMHW ]DREDYOMDQMH ELORNRMHXJRVWLWHOMVNHGMHODWQRVWL GDNOH
NDNR ]D WHPHOMQX GMHODWQRVW WDNR L ]D VYH VSRUHGQH GMHODWQRVWL SDUNLQJ UHNUHDFLMVNL
WHUHQLLVOLQR8YMHW]DNRULWHQMHzemljita za ugostiteljsku djelatnost je da to zemljite
PRUDELWLXUH HQRLSULPMHUHQRSULODJR HQRVYUVLLVSHFLILQRVWLRYHGMHODWQRVWL

=JUDGH X NRMLPD VH REDYOMD XJRVWLWHOMVND GMHODWQRVW QD]LYDPR XJRVWLWHOMVNLP
REMHNWLPD =DYLVQR R QDPMHQL ]JUDGH NRMH SUXDMX XVOXJX VPMHWDMD QD]LYDPR
KRWHOLPD PRWHOLPD SDQVLRQLPD SUHQRLWLPD L VOLQR D ]JUDGH X NRMLPD VH SUXDMX
XVOXJHSUHKUDQHLSLDQD]LYDPRUHVWRUDQLPDNDYDQDPDEDURYLPDLVOLQR0H XWLP
GLR]JUDGDXXJRVWLWHOMVWYXQLMHQDPLMHQMHQLVNOMXLYRWHPHOMQRMGMHODWQRVWLYHVOXH]D
RVWDOH GMHODWQRVWL SD WR PRJX ELWL ]JUDGH DGPLQLVWUDFLMH JDUDH SUDRQLFH L GUXJH
1DMHH]JUDGHRYLVQRRVYRMRMQDPMHQLGRELYDMXLQD]LYH

0D NRMH QDPMHQH ELOH ]JUDGH X XJRVWLWHOMVWYX PRUDMX XGRYROMDYDWL SURSLVDQLP
XYMHWLPD 7DNR SRVWRMH PLQLPDOQL WHKQLNL ]GUDYVWYHQL VDQLWDUQL L GUXJL XYMHWL 5D]ORJ

|} ~

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D PH X WLP XYMHWLPD VX SULMH VYHJD YLVRND UD]LQD XVOXLYDQMD XYDQMH QDPLUQLFD
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IXQNFLRQDOQRVWL V RE]LURP QD SURL]YRGQL L UDGQL SURFHV D EURMQL XYMHWL XPQRJRPH
SRVNXSOMXMXL]JUDGQMXRYLKREMHNDWD

8UH DML X XJRVWLWHOMVWYX RPRJXXMX EROMH XYMHWH UDGD L NYDOLWHWQLMX XVOXJX
1DMHHVHXUH DMLXXJRVWLWHOMVWYXUD]YUVWDYDMXXVOMHGHHJUXSH

XUH DMLHQHUJHWVNRJD]QDDMDHOHNWULQDPUHDLLQVWDODFLMHYRGRYRGQH
FLMHYLSOLQVNHFLMHYLLVO
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RVWDOLXUH DMLXUH DML77YH]DKOD HQMDJULMDQMDLVO

6WURMHYL RPRJXDYDMX GD VH X XJRVWLWHOMVWYX EURMQL UD]OLLWL SRVORYL ODNH L EUH
obave uz to manji troak ljudskoga rada. Upravo je ugostiteljska djelatnost
SUHSR]QDWOMLYDSRXSRUDELPQRJRUD]OLLWLKVWURMHYDEH]RE]LUDWRUD]QRYUVQRVWSRVORYD
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SULSUHPXNDYHSLDQDSLWDNDLWRHQMHLVWLK

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$ODWL RPRJXXMX GD VH SRMHGQRVWDYL REUDGD SUHGPHWD UDGD SD VH WDNR X
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3UHPD IXQNFLML LQYHQWDU X XJRVWLWHOMVNRP SRGX]HX GLMHOLPR QD SRJRQVNL L SRVORYQL
LQYHQWDU 3RJRQVNL LQYHQWDU SUHGVWDYOMD VYD RSUHPD X XJRVWLWHOMVNLP REMHNWLPD ]D
VPMHWDMNDRLRSUHPDXREMHNWLPD]DSULSUHPXKUDQHL SLD3RVORYQL LQYHQWDU MHVYD
RSUHPDNRMDVHNRULVWLXDGPLQLVWUDWLYQLPSRVORYLPDXXJRVWLWHOMVWYX

HVWR X SRGX]HX VXVUHHPR SRMDP VLWQL LQYHQWDU ,DNR MH L VLWQL LQYHQWDU
VUHGVWYR]DUDGLSDNJDXEUDMDPRXREUWQDVUHGVWYD=DXJRVWLWHOMVWYRMH]QDDMVLWQRJ
inventara izniman, i to poradi razloga to MH PQRJREURMDQ D WR ]QDL GD LPD LDNR
SRMHGLQDQR PDOX LSDN XNXSQR YHOLNX YULMHGQRVW 2VLP WRJD ]ERJ HVWLK ORPRYD
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XJRVWLWHOMVNLPSRGX]HLPDSRVHEQDEULJDPRUDSRVYHWLWLVLWQRPLQYHQWDUXLWRQDQDLQ
GDVHSUDWLQMHJRYDXSRWUHEDQDLQUXNRYDQMDQDLQXYDQMDLHYLGHQFLMD

|} ~
$ G

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PQRJREURMQD L YDQD SR VYRMRM PDWHULMDOQRM YULMHGQRVWL 6PDWUD VH GD WUDMQD
PDWHULMDOQD VUHGVWYD X XJRVWLWHOMVWYX LQH SUHNR XNXSQH YULMHGQRVWL
VUHGVWDYD Iz ovoga je razumljivo zato je iznimno vrijedan stupanj koritenja ovako
YULMHGQLK VUHGVWDYD $NR VH QH NRULVWH GRYROMQR RGQRVQR RSWLPDOQR D VD ]QDDMQR
SULVXWQLPILNVQLPVWDOQLPWURNRYLPDRQGDHLWLWURNRYLXPQRJRPHRSWHUHLYDWLELOR
SURL]YRG ELOR XVOXJX WR FLMHQX XJRVWLWHOMVNRJ SRGX]HD PRH ODNR XLQLWL SRWSXQR
QHNRQNXUHQWQLP

=ERJ WRJD XWYU LYDQMH QRYDQH YULMHGQRVWL RVQRYQLK VUHGVWDYD LPD SRVHEDQ
]QDDMNDNR]DREUDXQDPRUWL]DFLMHSUDHQMHVWUXNWXUHWURNRYDSODQLUDQMDVUHGVWDYD
]D SURLUHQX UHSURGXNFLMX WDNR MR L YLH ]D L]UDGX NDONXODFLMH L XWYU LYDQMH FLMHQD
kotanja proizvoda ili usluga.

5D]OLNXMHPRWULYULMHGQRVWLRVQRYQLKVUHGVWDYD

QDEDYQXYULMHGQRVW
UHYDORUL]LUDQXYULMHGQRVWLVSUDYNXYULMHGQRVWLL
sadanju vrijednost.

1DEDYQD YULMHGQRVW RVQRYQLK VUHGVWDYD MH YULMHGQRVW SR NRMRM MH RVQRYQR
VUHGVWYRSULEDYOMHQR2QDREXKYDDIDNWXUQXYULMHGQRVWRVQRYQRJVUHGVWYDWURNRYH
SULMHYR]D L WURNRYH PRQWDH D NDGD MH X SLWDQMX XYR]QD RSUHPD RQGD MR L FDULQX
1DEDYQDYULMHGQRVWVOXLNDRRVQRYLFD]DREUDXQDPRUWL]DFLMH
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YULMHGQRVW YH MH SRWUHEQR L]UDXQDWL L YULMHGQRVW LQYHVWLFLMVNRJ RGUDYDQMD RVQRYQLK
VUHGVWDYD WLMHNRP SUHGYL HQD YLMHND WUDMDQMD 'DNOH NDGD VH QDEDYQRM YULMHGQRVWL
GRGDYULMHGQRVWLQYHVWLFLMVNRJRGUDYDQMDGRELYDVHRVQRYLFD]DDPRUWL]DFLMX

.DGD VH L] ELOR NRMLK UD]ORJD REDYOMD QDNQDGQR XWYU LYDQMH YULMHGQRVWL RVQRYQLK
VUHGVWDYD RQGD WR QD]LYDPR LVSUDYNRP YULMHGQRVWL VUHGVWDYD D QRYD VH YULMHGQRVW
QD]LYDUHYDORUL]LUDQDYULMHGQRVWRVQRYQLKVUHGVWDYD

1DEDYQDVHYULMHGQRVWRVQRYQLKVUHGVWDYDPRHWLMHNRPYUHPHQDSURPLMHQLWLQD
YLH LOL QLH ]ERJ GMHORYDQMD UD]OLLWLK HNRQRPVNLK LOL GUXJLK LPEHQLND 1DMYDQLML
LPEHQLNNRMLXWMHHQDSURPMHQXQDEDYQHYULMHGQRVWLRVQRYQLKVUHGVWDYDMHVWNUHWDQMH
FLMHQD QD WULWX 8 VOXDMX ]QDDMQLMH SURPMHQH FLMHQD YUL VH UHYDORUL]DFLMH RVQRYQLK
VUHGVWDYD RGQRVQR SRQRYQD SURFMHQD YULMHGQRVWL RVQRYQLK VUHGVWDYD 8WYU HQD
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YULMHGQRVWL RVQRYQLK VUHGVWDYD MH XVNOD LYDQMH QMLKRYH YULMHGQRVWL V WULQLP FLMHQDPD
UDGLUHDOQRJDSULND]LYDQMDQMLKRYHYULMHGQRVWL

6 RE]LURP QD YHOLNX YULMHGQRVW RVQRYQLK VUHGVWDYD X XJRVWLWHOMVWYX QLMH VYHMHGQR
NRMLP VH LQWHQ]LWHWRP NRULVWH , NDGD VH XRSH QH NRULVWH LSDN QDVWDMX WURNRYL NRMH
nazivamo fiksnim trokovima &LOM MH UDFLRQDOQRJD SRVORYDQMD GD VH XJRVWLWHOMVNL
kapaciteti maksimalno koriste kako bi stalni (fiksni) trokovi po jedinici proizvoda ili
usluge bili to QLL

|} ~

$ '
LPMHXJRVWLWHOMVNLREMHNWVDJUD HQRQVWYDUDWURNRYHNRMHQD]LYDPRWURNRYLPD
kapaciteta ili apsolutno fiksnim trokovima, a proizlaze iz trokova izgradnje, opreme i
SULEDYOMHQDNDGUD

Zatim postoje trokove pripreme, a oni ovisHRSURJUDPXSODQLUDQRJDSRVORYDQMD
]DRGUH HQRUD]GREOMHI apsolutno fiksni trokovi i trokovi pripreme jesu prvenstveno
vremenski trokovi i nezavisni su o opsegu proizvodnje ili usluga. Ovi su trokovi vrlo
YLVRNL L ]DWR ]DVOXXMX SRVHEQX SDQMX 2VQRYQL HNRQRPVNL SULQFLS SRVORYDQMD MH
nastojanje da se kapaciteti maksimalno koriste i tako smanje trokovi po jedinici
SURL]YRGDLOLXVOXJHLXMHGQRSRYHDGRELW

3RVORYQLUH]XOWDWMHPRJXHSRYHDWLVSRPRXSRYHDQRJDNRULWHQMDNDSDFLWHWD
QDGYDQDLQD

SUHNRSRYHDQRJDRSVHJDSURL]YRGQMHLRVWYDUHQLKSURGDMQLKNDSDFLWHWDL
WDNRRVWYDUHQDSULKRGDWH
preko degresije fiksnih trokova.

$NR MH RSVHJ SURL]YRGQMH RGQRVQR SURGDMD NDSDFLWHWD ]DGRYROMDYDMXD DNR VX
RVWYDUHQH SRYROMQH XJRVWLWHOMVNH FLMHQH RQGD MH L NROLLQD RVWYDUHQD SULKRGD
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poslovanja da bi isplativost koritenja kapaciteta rezultirala i povoljnim poslovnim
UH]XOWDWRPYHLPXNXSQLPSULKRGRP

.DNR MH NRULWHQMH NDSDFLWHWD X] RVWDOH HOHPHQWH SRVORYDQMD MHGDQ RG NOMXQLK
LPEHQLND UHQWDELOQD SRVORYDQMD SRWUHEQR MX MH SHUPDQHQWQR SUDWLWL L XVSRUH LYDWL
HIHNWH L UH]XOWDWH LVNRULVWLYRVWL .RULWHQMH NDSDFLWHWD SUDWL VH V SRPRX SRND]DWHOMD
SRMHGLQLKYUVWDNDSDFLWHWDGDNOH

EURMHPOHDMD
EURMHPPMHVWDXUHVWRUDQX
EURMHPREURNDNRMHMHPRJXHSULSUHPLWLLWG

7DNRVHPRHL]PMHULWLNDSDFLWHWNRULWHQMDVPMHWDMQLKMHGLQLFDKRWHODNRMLSRVOXMH
WLMHNRP FLMHOH JRGLQH VWDYOMDQMHP X RGQRV EURM RVWYDUHQLK QRHQMD L XNXSQRJD EURMD
SRVWHOMDSRIRUPXOL

RVWYDUHQLEURMQRHQMD[
% koritenja smjetajnoga kapaciteta hotela =

UDVSRORLY LEURMSRVWHOMD[

8Kotelu koji posluje sezonski stupanj koritenja kapaciteta mjeri se po formuli:

RVWYDUHQLEURMQRHQMD[
% koritenja smjetajnoga kapaciteta hotela =

UDVSRORLY LEURMSRVWHOMD[EURM

GDQDNRULWHQMDNDSDFLWHWD
|} ~
$ G

Broj dana koritenjaNDSDFLWHWDWLMHNRPJRGLQHL]UDXQDYDVHSRIRUPXOL

RVWYDUHQLEURMQRHQMD
broj dana koritenja =

UDVSRORLY LEURMSRVWHOMD

'UXNLML MH QDLQ PMHUHQMD NRULWHQMD NDSDFLWHWD X REMHNWLPD ]D SUHKUDQX 7R VH
PMHUHQMHREDYOMDVSRPRXIRUPXOH

EURMUDVSRORLY LKXVOXQLKJRVWLMX[
% koritenja kapaciteta =

EURMVMHGDOLFDXUHVWRUDQXLOLEURMJRVWLMX
NRMLVHPRJXSRVOXLWL

.DSDFLWHW VH PRH NRULVWLWL QR WR MH WHN WHRULMVND SUHWSRVWDYND =DWLP
JRYRULPR R PDNVLPDOQRP NRULWHQMX NDSDFLWHWD SUL HPX SRGUD]XPLMHYDPR
maksimalno koritenje SURL]YRGQLK LOL XVOXQLK NDSDFLWHWD WR MH PRJXH RVWYDULWL L
maksimalnim koritenjem instaliranih osnovnih sredstava. No i to je tek teorijska
SUHWSRVWDYNDHHVHNRULVWHUHDOQLLOLUDGQLNDSDFLWHWLDRQLVHRVWYDUXMXWDNRGDVH
X]LPDMX X RE]LU YUHPHQVNL ]DVWRML ]ERJ RGUDYDQMD ]DVWRML NRG VPMHQH JRVWLMX LOL
UDGQLNDNDGDWHKQRORNLSURFHVQLMHWDNRXVNOD HQGDVHUDGQHPRUDSUHNLGDWL

Ipak, kod svake usporedbe pokazatelja koritenje kapaciteta vrijedno je postavljati
u odnos koritenje (rHDOQRLOLUDGQRXRGQRVXQDPDNVLPDOQLNDSDFLWHW
8 XJRVWLWHOMVWYX VH PRJX PMHULWL NDSDFLWHWL KRWHOD L UHVWRUDQD ]DWLP NDSDFLWHW
SURL]YRGQRJRGMHODNXKLQMHLXVOXQRJRGMHODUHVWRUDQDSULHPXVYDNLRGQMLKLPD
VYRMX ]DVHEQX YDQX XORJX X SURFHVX UHSURGXNFLMH -HGQDNR WDNR PRJXH MH PMHULWL
NDSDFLWHWHLSUDWHLKSRPRQLKRGMHODXRGQRVXQDWHPHOMQHGMHODWQRVWL

.DR WR MH YLGOMLYR PMHULOD ]D L]UDDYDQMH NDSDFLWHWD X XJRVWLWHOMVWYX VX GRVWD
UD]QRYUVQD DOL MH X VYDNRP VOXDMX VWXSDQM NRULWHQMD NDSDFLWHWD L]X]HWQR YDDQ
SRND]DWHOM HNRQRPLMH SRVORYDQMD SRGX]HD 7R SRVHEQR GROD]L GR L]UDDMD NDGD MH X
SLWDQMX VH]RQVNL NDUDNWHU SRVORYDQMD D WR MH X GLMHOX XJRVWLWHOMVWYD NRMH MH YH]DQR X]
WXULVWLNRJRVSRGDUVWYRWRMHXQDVQDMHLVOXDM

(NRQRPVNDSRVOMHGLFDVH]RQVNRJDNDUDNWHUDSRVORYDQMDMHSRQDMSULMHQHGRYROMQR
NRULWHQMHNDSDFLWHWDD]DWLPL]QDWQRORLMLILQDQFLMVNLHIHNWLSRVORYDQMDSULHPXILNVQL
WURNRYL ]QDWQR RSWHUHXMX MHGLQLFX SURL]YRGD LOL XVOXJH 7HKQRloki problem u
VH]RQVNRPSRVORYDQMXL]UDHQMHLXYUQRMGLPHQ]LMLSRGLPHSRGUD]XPLMHYDPRGD
u sezoni sav kapacitet mora biti organiziran za maksimalno koritenje, a ne prema
SURVMHQRM SRWUDQML QSU KRWHO VH X VUSQMX NRULVWL V D X SURVLQFX V
NDSDFLWHWD 6 RE]LURP QD RYDNYR YDULUDQMH NRULWHQMD NDSDFLWHWD PRJOR EL VH UHL GD
YHLQDKRWHODNRMLVDPRVH]RQVNLSRVOXMXLPDMXQHQRUPDOQRYHOLNHNDSDFLWHWHXRGQRVX
na proces i dinamiku njihova koritenja. Dakako, i kod investicijske politike u oGQRVX
QD XJRVWLWHOMVWYR D X RGQRVX QD UHQWDELOQRVW XODJDQMD RYH LQMHQLFH LPDMX ]QDDMQRJ
QHJDWLYQRJXWMHFDMD

|} ~

$ '
HVWRVHXVSRUH XMHNRULWHQMHXJRVWLWHOMVNLKNDSDFLWHWDXSRMHGLQLP]HPOMDPD3UL
WRPH VH NRULVWL WHUPLQ VWXSDQM WXULVWLNH JXVWRH LOL NRHILFLMHQW JXVWRH 3RG
WXULVWLNRPJXVWRRPSRGUD]XPLMHYDVHRGQRVEURMDNUHYHWDXWHPHOMQLPNDSDFLWHWLPD
za smjetaj prema 1000 stanovnika u zemlji. Kako u nas ima znatno manji broj kreveta
za smjetaj na 1000 stanovnika, pomislili bismo kako imamo relativno vii postotak
LVNRULWHQRVWL NDSDFLWHWD RG PQRJLK WXULVWLNL ]QDWQR UD]YLMHQLMLK ]HPDOMD 6YDNDNR
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pitanje koritenja kapaciteta ugostiteljskih objekata temeljno je pitanje koritenja
RVQRYQLKVUHGVWDYDLXRSHHNRQRPLMHSRVORYDQMD

$0257,=$&,-$261291,+65('67$9$

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kao osnovna sredstva postupno se troe. Taj utroeni dio, ali vrijednosni dio, osnovnih
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proda i naplati, onda se utroeni dio osnovnih sredstava, a prenesen na nove
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obnavljanjem izvriti zamjena istroenih osnovnih sredstava.

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Ovdje treba istaknuti kako troenje sredstava ima dvojaki karakter i to kao

IL]LNRWURHQMH
ekonomsko troenje.

)L]LNRWURHQMHQDVWDMH]ERJ koritenja sredstava u procesu poslovanja ili zbog
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6867$9,0(72'(2%5$81$$0257,=$&,-(

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/LQHDUQDPHWRGD polazi od pretpostavke da se sredstva ravnomjerno troe kroz
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vremenskom razdoblju trokovi amortizacijH PRJX QHUHDOQR RSWHUHLYDWL FLMHQX
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zastari nego li se amortizira i nije vie u funkciji, a jo nije amortizirano.

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kotanja proizvoda ili usluge. Kako se proizvod ili usluga budu "uhoGDYDOL QD WULWX
WDNRHVHLDPRUWL]DFLMDSURJUHVLYQRSRYHDYDWL

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cijenu kotanja proizvoda ili usluga da oni postaju nekonkurentni.

to je gospodarstvo razvijenije to su i amortizacijske stope vie jer se visokim
VWRSDPDXEU]DYD]DPMHQDRVQRYQLKVUHGVWDYDDWR]QDLGDVHRPRJXDYDLSULPMHQD
QRYLKWHKQLNLKLWHKQRORNLKGRVWLJQXD

2VQRYQD VUHGVWYD VH X UD]OLLWLP JRVSRGDUVNLP JUDQDPD troe u vremenski
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primjerena takovom vremenskom troenju sredstava. Kada ugostiteljstvo radi samo u
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6D
= 10% godinje

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500000

RGQRVQR
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nedostatak je u tome to visina amortizacije nije odraz stvarnoga troenja sredstava.

Prednost funkcionalnog sustava ogleda se u tome WRMHDPRUWL]DFLMDXYMHWRYDQD
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2'5$9$1-(261291,+65('67$9$

Tijekom koritenja sredstva se troe. Pojedini dijelovi sredstava potroe se i
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,OLSRGUXJRMIRUPXOL

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6O.UXQRNUHWDQMHREUWQLKVUHGVWDYD

8XJRVWLWHOMVWYXNRMHSRVOXMHWLMHNRPFLMHOHJRGLQHRYDMMHSURFHVWUDMDQLVYDNDNRMH
QDM]QDDMQLMD NDGD MH ULMH R REUWQLP VUHGVWYLPD ID]D QDEDYH 8 VH]RQVNRP
XJRVWLWHOMVWYX ID]D SULSUHPH ]D QDEDYX WUDMH SULOLQR GXJR L DQJDLUD RGMHGQRP YHOLND
VUHGVWYD7DID]DSRJRWRYRXKRWHOLMHUVWYXQDSRHWNXVH]RQHREXKYDDRVLPQDEDYH
potrebnih materijala za proizvodnju jo i niz drugih radnji kojima se osigurava
SRVORYDQMHWXVSDGDMXLEURMQHXVOXJHGUXJLKXSULSUHPLLRGUDYDQMXREMHNDWDXJRYRUL
V DJHQFLMDPD SURSDJDQGQH DNWLYQRVWL L VOLQR 7HN QDNRQ WR VH VYH WR RVLJXUD
]DSRLQMHID]DSURL]YRGQMHSURGDMDSURL]YRGDLXVOXJDLSULWRPHVHYRGLUDXQDGDVH
SURGDMRPRVWYDULYHDQRYDQDYULMHGQRVWRGXORHQHNDNRELVHFLNOXVNUXHQMDREUWQLK
VUHGVWDYDPRJDRQDVWDYLWLLWRXSRYHDQRPREXMPXWHGDVHNUR]WDNRYXYULMHGQRVW
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VYRMUDGXWRPFLNOXVXUHSURGXNFLMH

'D EL VH UHSURGXNFLMD REUWQLK VUHGVWDYD XVSMHQR REDYLOD WR ]QDL ]DGRYROMLOD
VYHQD]QDHQHXYMHWHXVSMHQRREDYOMHQRJFLNOXVDUHSURGXNFLMHYDQRMHLPDNVLPDOQR
XVNODGLWLWUDMDQMHSRMHGLQLKID]DNUXQRJDWRNDVUHGVWDYD7RMHYDQR]ERJWRJDMHUVH
SRVWLH YHL HNRQRPVNL HIHNW WR VH EUH RGYLMD VYDND ID]D ]D VHEH L VYH ]DMHGQR
EXGXL VH DQJDLUDQD VUHGVWYD NUDH ]DGUDYDMX X VYDNRM SRMHGLQRM L VYLP ID]DPD
XNXSQR L EUH VH RVWYDUXMH WHPHOMQL VPLVDR UHSURGXNFLMH GD VH QD NUDMX RVWYDUH YHD
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=QDL WR MH EUH NUHWDQMH REUWQLK VUHGVWDYD X] RVWDOH SRYROMQH HOHPHQWH
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L SR QHNROLNR NUXJRYD 2YD EU]LQD NUXHQMD REUWQLK VUHGVWDYD L]UDDYD VH
NRHILFLMHQWRPREUWDMDNRMLVHPRHL]UDXQDWLIRUPXORP

$ '
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Pos

JGMHMH

.R NRHILFLMHQWREUWDMD
8S XNXSDQSURPHWLOLSULKRGXJRVWLWHOMVNRJSRGX]HDXMHGQRMJRGLQL
3RV SURVMHQRUDVSRORLYDREUWQDVUHGVWYDSRGX]HDXMHGQRMJRGLQL

$NR X]PHPR ]D SULPMHU GD MH QHNR XJRVWLWHOMVNR SRGX]HH RVWYDULOR JRGLQML
SURPHW RG QRYDQLK MHGLQLFD D GD SURVMHQR NRULVWL QRYDQLK
MHGLQLFDREUWQLKVUHGVWDYDWDGDMHNRHILFLMHQWREUWDMDWRJDSRGX]HDMHUWRSURL]OD]LL]
UDQLMHSULND]DQHIRUPXOH

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,VWR WDNR PRJXH MH L]UDXQDWL SURVMHQR WUDMDQMH REUWDMD NUR] SURVMHQH GDQH
YH]LYDQMDNRMHR]QDXMHYULMHPHSRWUHEQRGDELVH RVWYDULRNUXQLWRNLWRVSRPRX
RYHIRUPXOH

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NRHILFLMHQWREUWDMD

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KRWHOLMHUVWYX D GD MH QDMQLL X KRWHOLMHUVWYX X WXULVWLNLP GHVWLQDFLMDPD ]ERJ YH
LVWDNQXWRJGXJRJHNDQMDQDSODWH]DXVOXJHRGVWUDQHWXULVWLNLKDJHQFLMD

,QDH XJRVWLWHOMVWYR X XVSRUHGEL V GUXJLP GMHODWQRVWLPD LPD YUOR SRYROMDQ REUWDM
obrtnih sredstava. Neto povoljniji koeficijent ima trgovina, ali kada bi se
SURPDWUDR REUWDM VDPR X UHVWRUDQLPD L WR RQLPD NRML SRVOXMX WLMHNRP FLMHOH JRGLQH X
QMLPDMHNRHILFLMHQWREUWDMDL]QLPQRYLVRN

5.0. TROKOVI U UGOSTITELJSTVU

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]DGRYROMHQMDRSLKLSRMHGLQDQLKSRWUHED

0H XWLP VWXSDQM ]DGRYROMHQMD RSLK L SRMHGLQDQLK SRWUHED QH RYLVL VDPR R
NROLLQLSURL]YRGDLOLXVOXJDYHLRWURNRYLPD$NRVXUREHLOLXVOXJHVNXSHRQGDVX

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RQH QHSULVWXSDQH SRWURDX GRN H MHIWLQLMD URED L XVOXJH RPRJXLWL SRWSXQLMH

]DGRYROMHQMH RSLK L SRMHGLQDQLK SRWUHED D WR H RPRJXLWL SRGX]HX GD RVWYDUL
]DGRYROMDYDMXLGRKRGDN=ERJWRJDWURNRYLSUHGVWDYOMDMXNOMXQRSLWDQMHXSRVORYDQMX
XNXSQRJDJRVSRGDUVWYDLVYDNRJSRGX]HDSRMHGLQDQR

=DWRMHLQWHUHVVYDNRJSRGX]HDGDVYRMH]DGDWNHELORXSURL]YRGQMLSURL]YRGDLOL
REDYOMDQMX XVOXJD REDYL VD WR PDQMH WURNRYD WR SUHGVWDYOMD ]DMHGQLNL LQWHUHV L
SRWURDD L GUXWYD X FMHOLQL 7DNR SRGX]HH REDYOMDMXL VYRMH SRVORYH VD WR PDQMH
trokova, posOXMHHNRQRPLQR

0H XWLP WURHQMH HOHPHQDWD UDGQRJD SURFHVD QHRSKRGQRVW MH VDPRJD SURFHVD
UDGD DOL RQR X LVWR YULMHPH PRH ELWL YHH LOL PDQMH RG SRWUHEQRJD 3ULQFLS
HNRQRPLQRVWL VDVWRML VH X WHQML SRGX]HD GD VH SRVORYL REDYOMDMX VD WR PDQMH
trokova pojedinih elemenata radnoga procesa7RMHLWHPHOMQL]DNRQHNRQRPLMHNRMLX
SRWSXQRVWLGROD]LGRL]UDDMDXWULQRPJRVSRGDUVWYX

&MHORNXSQLVHUD]YLWDNSURL]YRGQLKVQDJD]DSUDYRWHPHOMLQDSRUDVWXSURL]YRGQMHL
QD VQLHQMX WURNRYD X SURFHVX UDGD *RVSRGDUVNL VXVWDY NRML QH RVLJXUDYD WDNDY
UD]YLWDN]DRVWDMH]DRSLPUD]YLWNRP

5.2. POJAM TROKOVA

Za obavljanje svake gospodarske djelatnosti potrebno je troenje tri
WHPHOMQD HOHPHQWD UDGQRJD SURFHVD UDGD SUHGPHWD UDGD L VUHGVWDYD ]D UDG
7URHQMH RYLK HOHPHQDWD PRH VH LVND]DWL X QDWXUDOQLP LOL QRYDQLP
SRND]DWHOMLPD. Ako se trokovi iskazuju u naturalnim pokazateljima onda to troenje
QD]LYDPR utroak. =QDL utroci SUHGVWDYOMDMX IL]LNL L]UD] WURHQMD SRMHGLQLK
HOHPHQDWDDPRJXVHLVND]DWLNDRVDWLUDGDVWURMHYDNDRNROLLQDXWURHQLKPDWHULMDOD
LVOLQR1DVXSURWXWUFLPDWURNRYHSUHGVWDYOMDMXQRYDQLL]UD]XWURNDSRMHGLQLK
HOHPHQDWDUDGQRJDSURFHVD7DNRPRHPRGRLGRNROLLQHWURNRYDQDQDLQGD
VHQDXWURNHPDWHULMDOQLKHOHPHQDWDSURL]YRGQMHSULPLMHQHRGJRYDUDMXHFLMHQHDQD
WURNRYH UDGQH VQDJH RGJRYDUDMXL L]QRV ]D SODH 7R R]QDXMH WURNRYH X XHP
VPLVOX 0H XWLP ]D SRGX]HH QLMH YDQR VDPR NROLNR MH XWURHQR UDGD PDWHULMDOD L
VUHGVWYD ]D SURL]YRGQMX SURL]YRGD L XVOXJD YH NROLNR SRMHGLQL SURL]YRG LOL XVOXJD
kotaju.

1RVDVSHNWDNDONXODFLMHWURNRYLSUHGVWDYOMDMXSXQRLULSRMDPLREXKYDDMXRVLP
utroaka pojedinih elemenata radnoga procesa i razne druge rashode i izdDWNHNRMLVX
XLQMHQL X YH]L V SURL]YRGQMRP URED L XVOXJD WLMHNRP SRVORYDQMD 7DNDY ]EURM PQRJLK
trokova predstavlja trokove u irem smislu.

2YGMH RGPDK WUHED XWYUGLWL UD]OLNX L]PH X UDVKRGD L WURNRYD MHU VH UDVKRGL QH
PRJXLGHQWLILFLUDWLVWURNRYLPDNDNRVHWRHVWRLQL6DGUDMQRUDVKRGLVXLULSRMDP
od trokova, a oni mogu biti poslovni i neposlovni. Pojmu trokova odgovaraju samo
SRVORYQLUDVKRGLRGQRVQRUDVKRGLNRMLVXYH]DQLX]REDYOMDQMHJRVSRGDUVNHDNWLYQRVWL
SRGX]HD$OLDNRSRGX]HHJUDGLVSRUWVNHLOL]DEDYQHREMHNWH]DVYRMHUDGQLNHRQGD
WR MHVX UDVKRGL L WL UDVKRGL VSDGDMX X QHSRVORYQH UDVKRGH L QLVX YH]DQL X] SRVORYQH
trokove.

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,]UHHQRJDMHYLGOMLYRGDSRVWRMHGYLMHJODYQHGHILQLFLMHWURNRYDLGDVYDNDRGQMLK
LPD VYRMH ]QDHQMH 7URNRYL X XHP VPLVOX RPRJXXMX XYLG L NRQWUROX SUDHQMH L
analizu stvarnih trokova pojedinih elemenata u procesu rada, dok trokovi u irem
VPLVOXRPRJXXMXUHDOQXSURFMHQXGDOLSRGX]HHSRVOXMHXVSMHQRLOLQH=DLOXVWUDFLMX
DNR SRGX]HH QH SRVOXMH XVSMHQR QHH ELWL X VWDQMX RVWYDULYDWL QSU QHSRVORYQH
rashode u obliku trokova za poboljanje standarda svojih radnika.

8 SRGX]HX SRVWRMH UD]OLLWH YUVWH WURNRYD SD VH PRJX NODVLILFLUDWL QD UD]QH
QDLQH5D]OLNXMHPRHWLUi temeljne vrste trokova, i to:

s obzirom na troenje pojedinih elemenata procesa rada (trokova rada,
SUHGPHWDUDGDLVUHGVWDYDUDGD

SUHPDREUDXQXLHYLGHQFLMLWURNRYDSRMHGLQLFLSURL]YRGDLXVOXJD
(direktni i indirektni trokovi),

prema ovisnosti trokova o stupnju zaposlenosti kapaciteta (fiksni i
varijabilni trokovi) i

prema mjestu nastanka i nositelja trokova (trokovi pojedinih dijelova
SRGX]HD

5.3. PODJELA TROKOVA S OBZIROM NA TROENJE

(/(0(1$7$352&(6$5$'$

=DSRGX]HHMHQDMYDQLMDVWUXNWXUDWURNRYDSUHPDHOHPHQWLPDSURFHVDUDGD'D
EL VH SURL]YHR QRYL SURL]YRG LOL XVOXJD SRWUHEQR MH X SURFHV UDGD XQLMHWL VOMHGHH
HOHPHQWH UDG SUHGPHWH UDGD L VUHGVWYD ]D UDG 6YL VH RYL HOHPHQWL X SURFHVX UDGD
WURHDWLWURNRYLL]UDHQLYULMHGQRVQRLQHWURNRYHSURL]YRGQMH.DNRVHRYLWURNRYL
SRMDYOMXMXXVYDNRPSURL]YRGXQDMHHVHMRQD]LYDMXLprirodnim trokovima6YDNR
XJRVWLWHOMVNR SRGX]HH RYLP WURNRYLPD SRVYHXMH SRVHEQX EULJX 9DQR MH GD
SRGX]HHSRVOXMHVDWRPDQMLPWURNRYLPDMHUHVDPRWDNRRVWYDULWLYHLSULKRGLQLH
FLMHQH XJRVWLWHOMVNLK XVOXJD $ WR QLMH VDPR LQWHUHV XJRVWLWHOMVNRJ SRGX]HD QHJR L
LQWHUHVJRVSRGDUVWYDLGUXWYHQH]DMHGQLFHXRSH

5.3.1. TROKOVI RADA

6YDNLVHUDGVDVWRMLRGGYDWHPHOMQDHOHPHQWDNRMLMHVX

VYMHVQDGMHODWQRVWRYMHNDL
troenje energije.

6YMHVQD GMHODWQRVW RYMHND WHPHOMQR MH RELOMHMH UDGD 3ULMH SRHWND UDGD
RYMHN RVPLOMDYD SODQ VYRMLK DNWLYQRVWL RQ SODQLUD RUJDQL]LUD L]YUDYD L QDG]LUH WX
DNWLYQRVW3RWRPHVHUDGRYMHNDUD]OLNXMHRGUDGDLYRWLQMH

6YDNLUDG]DKWLMHYDRGOMXGLRGUH HQHQDSRUHRGQRVQRWURHQMHHQHUJLMHIL]LNHL

SVLKLNH 8SUDYR MH WDNRYR DQJDLUDQMH OMXGL QMLKRYD VSRVREQRVW SODQLUDQMD L
organiziranja i troenje energije, pretpostavka za izradu proizvoda i obavljanje usluga.

2VLPQDYHGHQRJDVYDNLUDGLPDLGYDWHPHOMQDRELOMHMD

VYUVLVKRGQRVWUDGDL
drutveni karakter rada.

Svrsishodnost rada ogleda se u tome to rad mora biti drutveno koristanDRQH
WR ELWL VDPR DNR VH UH]XOWDWRP WRJD UDGD PRH ]DGRYROMLWL SRWUHED ELOR SRMHGLQFD ELOR
GUXWYD =DWR VH L NDH GD VX OMXGVNH L GUXWYHQH SRWUHEH L]YRU L SRVUHGQL LOL
QHSRVUHGQLFLOMVYDNHOMXGVNHDNWLYQRVWL

'DNOH UDG PRHPR GHILQLUDWL NDR VSRVREQRVW RYMHND GD SURL]YRGL XSRWUHEQH
YULMHGQRVWL3ULWRPNDNRMHYHLVWDNQXWRRYMHNWURLHQHUJLMXNRMXSUHQRVLXYULMHGQRVW
novoga proizvoda ili usluge. Kada se za tako utroenu energiju dobije nagrada (u vidu
SODH]DL]YUHQLUDGRQGDWRSUHGVWDYOMDWURDNUDGD=DWRNDHPRGDWURkovi rada
LQHYULMHGQRVQRL]UDHQDXODJDQMDUDGDVYLK]DSRVOHQLK

Trokovi rada mogu djelovati na ukupne trokove znatnije ukoliko je njihovo
VXGMHORYDQMHXXNXSQLPWURNRYLPDYHH9HOLLQDVHRYLKWURNRYDPRHPLMHQMDWLSRG
XWMHFDMHP LPEHQLND NDR WR VX YLVLQD SODD SURL]YRGQRVW UDGD NYDOLILNDFLMVND
VWUXNWXUD ]DSRVOHQLK L VOLQR 7UHED LVWDNQXWL NDNR MH YLVLQD SODD WHPHOMQL LPEHQLN
WURNRYD UDGD 3ODH EL WUHEDOH RVLJXUDWL HJ]LVWHQFLMX ]DSRVOHQLK DOL EL PRUDOD
RGJRYDUDWL L RSRM SURL]YRGQRVWL UDGD X GUXWYX 9LVRNH SODH SRYHDYDMX WURNRYH
UDGD XNROLNR QLVX RGUD] RGJRYDUDMXH SURL]YRGQRVWL UDGD 6 GUXJH VWUDQH QLVNHSODH
GHVWLPXODWLYQR GMHOXMX QD SRYHDQMH SURL]YRGQRVWL UDGD LDNR PRJX GMHORYDWL NDR
LPEHQLNVQLHQMDWURNRYDUDGD

,SDNYDOMDLVWDNQXWLNDNRSURL]YRGQRVWUDGDLQLWHPHOMQLL]YRUVQLHQMDWURNRYDL
SRYHDQMD SULKRGD SRGX]HD 3URL]YRGQRVW UDGD NDR LPEHQLN YHOLLQH WURNRYD UDGD
LPDVQDQLMLXWMHFDMXRQLPSRGX]HLPDNRMDVXLQWHQ]LYQLMDSRUDGQRMVQD]LRGQRVQR
NRMD X VWUXNWXUL WURNRYD LPDMX YHL XGLR WURNRYD UDGD 8 XJRVWLWHOMVWYX MH XSUDYR WR
NDUDNWHULVWLQR MHU WURDNUDGD LPD YHOLN XWMHFDM X VWUXNWXUL WURNRYD RGQRVQR NDH VH
GDMHWRUDGQRLQWHQ]LYQDJRVSRGDUVNDGMHODWQRVW

5.3.2. TROKOVI PREDMETA5$'$7(.8(,029,1(

HVWR VH X SUDNVL QH UD]OLNXMH SRMDP WURNRYL PDWHULMDOD RG SRMPD PDWHULMDOQLK
WURNRYD7URNRYLPDWHULMDODSUHGVWDYOMDMXXLSRMDPMHUPDWHULMDOQLWURNRYLREXKYDDMX
LGUXJHL]GDWNHYH]DQHX]SRVORYDQMHSRGX]HD3UHGPHWHUDGDLQHVDPRPDWHULMDOL
za izradu" pa tako i trokovi materijala predstavljaju kalkulativnu stavku u cijeni
SURL]YRGD LOL XVOXJH NDR PDWHULMDO ]D L]UDGX 6YL RVWDOL UDVKRGL L L]GDFL LDNR
SUHGVWDYOMDMX PDWHULMDO QH SUHGVWDYOMDMX SUHGPHWH UDGD X XHP VPLVOX L VSDGDMX X
NDWHJRULMX PDWHULMDOQLK WURNRYD D X NDONXODFLML VH REUDXQDYDMX NDR RVWDOL WURNRYL LOL
NDRSRJRQVNDLOLXSUDYQRSURGDMQDUHLMD

8 XJRVWLWHOMVNLP SRGX]HLPD WURNRYL SUHGPHWD UDGD SUHGVWDYOMDMX QDM]QDDMQLMX

stavku u troNRYLPD =DWR MH X RYLP SRGX]HLPD L]QLPQR ]QDDMQD WHGQMD
UHSURGXNFLMVNRJD PDWHULMDOD SD VH LPEHQLFLPD NRML XWMHX QD YLVLQX WURNRYD
PDWHULMDODSRVYHXMHSRVHEQDSDQMD

LPEHQLFL NRML ]QDDMQLMH GMHOXMX QD YLVLQX WURNRYD PDWHULMDOD X XJRVWLWHOMVNLP
SRGX]HLPDMHVX

FLMHQDPDWHULMDOD
NYDOLWHWDPDWHULMDODL
racionalno troenje materijala.

1D LPEHQLNH NDR WR VX FLMHQH L NROLLQH PDWHULMDOD X VPLVOX QMLKRYD XWMHFDMD QD
WURNRYH SRQDMYLH XWMHH RUJDQL]DFLMD QDEDYQH VOXEH X SRGX]HX ,VWUDLYDQMHP L
SR]QDYDQMHP WULWD QDEDYH PRJXH MH L]YULWL L]ERU QDMSRYROMQLMHJD GREDYOMDD LPH
VH XWMHH QD FLMHQX QDEDYOMHQRJ PDWHULMDOD &LMHQD H RYLVLWL R WRPH GD OL VHPDWHULMDOL
QDEDYOMDMXRGMHGQRJLOLYLHGREDYOMDDQDEDYOMDMXOLVHXYHLPLOLPDQMLPNROLLQDPD
GDOLVHPDWHULMDOLQDEDYOMDMXRGSURL]YR DDGLUHNWQRLOLSUHNRSRVUHGQLNDLWG

&LMHQD PDWHULMDOD RYLVLW H L R QDLQX WUDQVSRUWD 'REUR RUJDQL]LUDQD QDEDYQD
VOXEDRFLMHQLWHNRMLMHQDLQWUDQVSRUWDQDMMHIWLQLMLDPRJXMHYODVWLWLPWUDQVSRUWQLP
VUHGVWYLPD VUHGVWYLPD GREDYOMDD LOL VUHGVWYLPD MDYQRJD SURPHWD 9DQR MH XRLWL GD
WURNRYLWUDQVSRUWD]QDDMQRXWMHXQDYLVLQXQDEDYQHFLMHQHPDWHULMDOD

7DNR HUNYDOLWHWDPDWHULMDODPRHSUHVXGQRXWMHFDWLQDWURNRYHSURL]YRGQMHLWR
QD GYRVWUXN QDLQ GLUHNWQR QD WURNRYH PDWHULMDOD L LQGLUHNWQR QD XNXSQH WURNRYH
3URL]YRGQL SURFHV X XJRVWLWHOMVNLP SRGX]HLPD L]QLPQR MH V RE]LURP QD WURNRYH
RVMHWOMLY QD NYDOLWHWX PDWHULMDOD MHU H R NYDOLWHWL PDWHULMDOD RYLVLWL NROLLQD RWSDGDND L
]ERJ WRJD WR H VH RG NYDOLWHWQLMHJ PDWHULMDOD SURL]YHVWL L NYDOLWHWQLMH QDPLUQLFH 7R
]QDLGDVHRYLVQRRNYDOLWHWLPDWHULMDOD]DLVWXNROLLQXMHODPRHXtroiti vie ili manje
SUHKUDPEHQLKQDPLUQLFD,VWRWDNRNYDOLWHWDPDWHULMDODXWMHHLQDSURL]YRGQRVWUDGDMHU
se za pripremu loijeg materijala uvijek potroi znatno vie vremena.

8XJRVWLWHOMVNLPMHSRGX]HLPDQDMYHHWURHQMHPDWHULMDODXRGMHOLPDXNRMLPDVH
SULSUHPDMX KUDQD L SLD 3R]QDWR MH GD ]D VYDNX YUVWX MHOD LOL SLD SRVWRMH QRUPDWLYL
XWURND DOL L WR GD VH RG WLK QRUPDWLYD SRG RGUH HQLP XYMHWLPD PRH RGVWXSLWL
5DFLRQDOQLPWURHQMHPPDWHULMDODPRHVH]QDWQRXWHGMHWLDWLPHL trokovi materijala
PRJXELWLYHLLOLPDQML5DFLRQDOQLPWURHQMHPPDWHULMDODSDQMRPUDGQLNDNYDOLWHWQLP
VNODGLWHQMHPLSDOMLYLPPDQLSXOLUDQMHPPDWHULMDOLPDPRJXVHSRVWLL]QDWQHXWHGHD
WR]QDLVPDQMHQMHWURNRYDPDWHULMDOD

6WLPXODFLMDUDGQLNDQDRSWLPDOQXWHGQMXPDWHULMDODLPDELWDQXWMHFDMLQDVQLHQMH
trokova, posebno u djelatnostima kao to je ugostiteljstvo u kojemu, u strukturi
WURNRYD WURNRYL PDWHULMDOD LPDMX YHOLNL XGLR L X NRMLPD MH XGLR OMXGVNRJD UDGD YHL
QHJRXGUXJLPJRVSRGDUVNLPGMHODWQRVWLPD

5.3.3. TROKOVI SREDSTAVA ZA RAD (STALNE IMOVINE)

6UHGVWYD ]D UDG SUHGVWDYOMDMX QDMYHL GLR RVQRYQLK VUHGVWDYD LQH L]D
YULMHGQRVWL]JUDGDQDMYHXYULMHGQRVWLPRYLQHXJRVWLWHOMVNLKSRGX]HD8SURFHVXUDGD
i ova se sredstva troe i utroeni se dio prenosi na novi proizvod ili uslugu.

Dok se predmeti rada u jednom proizvodnom ciklusu u potpunosti utroe i tako
svoju cjelokupnu vrijednost prenesu na novi proizvod ili uslugu, trokoYLVUHGVWDYD ]D
UDG XYMHWRYDQL VX SULURGRP WH LPRYLQH 2QD LPD SRMHGLQDQR ]QDWQR YHX FLMHQX RG
SUHGPHWDUDGDGXLYLMHNWUDMDQMDYLHRGMHGQHJRGLQHGDQDLQHPLMHQMDVYRMREOLNX
SURFHVXUDGD

1DYLVLQXWURNRYDVUHGVWDYDUDGDXWMHXEURMQLLPEHQLFL1DMYDQLMLMHVX

FLMHQDLXYMHWLQDEDYHVUHGVWDYD
YLVLQDDPRUWL]DFLMH
WHNXHLLQYHVWLFLMVNRRGUDYDQMH
SUHPLMHRVLJXUDQMDLWG

2GJRYDUDMXRP SROLWLNRP QDEDYH VUHGVWDYD ]D UDG PRH VH XWMHFDWL QD XYMHWH
nabave, posebno na cijene, a time i na visinu trokova sredstava za rad.
Kako se u procesu rada sredstva rada troe potrebno je voditi brigu o njihovoj
]DPMHQL L ]DWR VH L] SULKRGD SRGX]HD L]GYDMDMX VUHGVWYD V WRP QDPMHQRP D WR VX
VUHGVWYDDPRUWL]DFLMH3UHPDWRPHDPRUWL]DFLMDRVQRYQLKVUHGVWDYDMHLPEHQLNYLVLQH
trokova ovih sredstava

7URHL VH X SURFHVX UDGD VUHGVWYD ]D UDG VH HH LOL UMH H NYDUH DOL L EH]
NYDURYDSRVWRMLRGJRYDUDMXLWURDN]DQHRSKRGQRRGUDYDQMHVUHGVWDYDUDGD8NROLNR
VHVUHGVWYDUDGDLQWHQ]LYQLMHNRULVWHXWROLNREUHVWDUHYHHVXPRJXQRVWLNYDURYDL
YHL XWURDN ]D VWDOQR RGUDYDQMH NDNR EL VWDOQR ELOD X IXQNFLML =ERJ WRJD MH WHNXH L
LQYHVWLFLMVNRRGUDYDQMHVDPRSRVHELWURDNDOLWDMWURDNRPRJXXMHIXQNFLRQLUDQMHL
GXLYLMHNWUDMDQMDVUHGVWDYD]DUDG

6YDNR SRGX]HH GXQR MH RVLJXUDWL VYRMX LPRYLQX SD WDNR L VUHGVWYD ]D UDG
7URDN RVLJXUDQMD SUHGVWDYOMD XJRYRUQX REYH]X SRGX]HD D VYUKD RVLJXUDQMD MH
]DPMHQDVUHGVWDYDXVOXDMHYLPDXQLWHQMDRWHHQMDLOL]ERJGMHORYDQMDQHSUHGYLGLYLK
QHSRJRGDNDRWRVXSRDUSRSODYDLVOLQR

32'-(/$752.29$35(0$2%5$818,
(9,'(1&,-,32-(',1,&,352,=92'$,/,86/8*$

3UHPD REUDXQX L HYLGHQFLML WURNRYD SR SRMHGLQLP SURL]YRGLPD L XVOXJDPD
odnosno po jedinicama proizvoda ili usluge kao nositelja trokova, trokovi se u
XJRVWLWHOMVNLPSRGX]HLPDGLMHOHQD

GLUHNWQHL
indirektne trokove.

5.4.1. DIREKTNI TROKOVI

Direktni trokovi su oni trokovi koji se mogu neposredno (direktno) utvrditi
L]UDXQDWL]DVYDNXMHGLQLFXSURL]YRGDLOLXVOXJHLWRQDWHPHOMXVWDQGDUGDQRUPDWLYD
LOL QHNH GUXJH RVQRYLFH 7R ]QDL GD VH RYL WURNRYL ]D VYDNX MHGLQLFX SURL]YRGD LOL
XVOXJH PRJX XWYUGLWL ]D FLMHOX ID]X SURL]YRGQMH LOL ]D VYDNX ID]X SRVHEQR D WR RSHW
]QDL GD VX WL WURNRYL QDVWDOL VDPLP LQRP SURL]YRGQMH ,DNR VH RYL WURNRYL QD WDM
QDLQPRJXXWYUGLWLLSDNVHRQLXXJRVWLWHOMVWYXQHXWYU XMXNDONXODFLMRPSRMHGLQDQR
]DVYDNLSURL]YRGLOLXVOXJXYH]DYLHVURGQLKSURL]YRGDLOLXVOXJD

'LUHNWQLWURNRYLVXWURNRYLPDWHULMDOD]DSURL]YRGQMXMHODLSLDLSODHUDGQLND]D
WDNYXSURL]YRGQMX8XJRVWLWHOMVWYXVXPDWHULMDOL]DSURL]YRGQMXQDPLUQLFHLSLDWHVHQD
WHPHOMX QRUPDWLYD PDWHULMDOD ]QD XWURDN ]D VYDNX YUVWX MHOD LOL SLD L VDPLP MH WLPH
PRJXHREUDXQDWLXWURHQLPDWHULMDO]DMHGLQLFXSURL]YRGDLOLXVOXJH

-HGQDNR se tako direktni trokovi mogu raspodijeliti i na mjesta nastajanja
WURNRYDDDPRUWL]DFLMDVHPRHSRMDYLWLNDRGLUHNWQLWURDNVDPRRQGDNDGDVHUDGLR
REUDXQXSRPMHVWLPDWURNRYDDQHSRQRVLWHOMLPDWURNRYD

5.4.2. INDIREKTNI TROKOVI

,QGLUHNWQLVXRQLWURNRYLNRMLVX ]DMHGQLNLWURNRYL ]DYLHPMHVWDWURNRYDLOL ]D
vie proizvoda ili usluga. Dakle, to su oni trokovi koji se u trenu nastajanja ne mogu
GLUHNWQRYH]DWLX]SURL]YRGLOLXVOXJX]ERJLMHVXSURL]YRGQMHQDVWDOL=ERJWRJDVHRQL
REUDXQDYDMX ]EUDMDQMHP SR PMHVWLPD WURNRYD D SULPMHQRP RGUH HQH PDWHPDWLNH
PHWRGH UDVSRUH XMX QD SRMHGLQH QRVLWHOMH WURNRYD 7R VX WDNR]YDQL NOMXHYL ]D
UDVSRUH LYDQMHWURNRYDDQDMHHVHNDRNOMX]DUDVSRUH LYDQMHX]LPDPDWHULMDO]D
L]UDGX LOL SODH UDGQLND 7DNR VH SULPMHULFH LQGLUHNWQL WURNRYL PRJX L]UDXQDWL X
SRVWRWNXSUHPDVOMHGHRMIRUPXOL

XNXSQLWURNRYLGLUHNWQLWURNRYL

% indirektnih trokova =
GLUHNWQLWURNRYL

To pokazuje da se indirektni trokovi ne mogu direktno prenijeti na SURL]YRGH LOL
XVOXJHYHLKVHSXWHPRGUH HQHPHWRGHL]UDXQDSUHQRVLQDQRVLWHOMH

8XJRVWLWHOMVNLPSRGX]HLPDRYLVQRRWRPHJGMHWLWURNRYLQDVWDMX LQGLUHNWQLVH
trokovi dijele na:

WURNRYHSRJRQVNHUHLMHL
RSHWURNRYHXSUDYHLSURGDMH

7URNRYL SRJRQVNH UHLMH QDOD]H VH X QDMQHSRVUHGQLMRM YH]L V SURL]YRGQMRP L
REDYOMDQMHP XVOXJD DOL NDNR QH QDVWDMX QD MHGQRP SURL]YRGX LOL XVOX]L QH PRJX VH
GLUHNWQR HYLGHQWLUDWL SR SRMHGLQLP QRVLWHOMLPD RGQRVQR SR SURL]YRGX LOL XVOX]L 2YL VX

WURNRYLYH]DQLX]YLHSURL]YRGDLOLXVOXJDDOLVH]QD]DPMHVWRQDVWDQNDDWRPRH
ELWL SRJRQ SURL]YRGQR RGMHO L VOLQR SD VH ]ERJ WRJD L QD]LYDMX WURNRYL SRJRQVNH
UHLMH

2SL WURNRYL XSUDYH L SURGDMH QDVWDMX X VYH]L V FMHORNXSQLP SRVORYDQMHP
SRGX]HD L UD]OLNXMX VH RG WURNRYD SRJRQVNH UHLMH NRML QDVWDMX VDPR X VYH]L V
SURL]YRGQMRP L REDYOMDQMHP XVOXJD. Ovi se trokovi mogu evidentirati samo po
PMHVWLPDQDVWDQNDDQHSRQRVLWHOMLPDL]DWRNDHPRGDVXWRRSLWURNRYL0H XWLPL
RYH WURNRYH SRPRX RGJRYDUDMXH PDWHPDWLNH PHWRGH QDMHH PHWRGRP
NRHILFLMHQDWDWUHEDUDVSRUHGLWLQDSRMHGLQHQRVLWHOMH

Kako su ovi trokovi po obujmu veliki, raznovrsni po strukturi trokova, brojni po
QRVLWHOMLma trokova, to ukazuje na potrebu da se ove trokove strogo kontrolira jer
LQH]QDDMQXVWDYNXXFLMHQLNRWDQMDSURL]YRGDLOLXVOXJD7RVXWURNRYLNRMLQDVWDMXX
VYLPRVWDOLPVOXEDPDXSRGX]HX6WURJRLGHWDOMQRSUDHQMHRYLKWURNRYDXSXXMHL
QD SRWUHEX UDFLRQDOQRJ L HNRQRPLQRJ SRQDDQMD WLK VOXEL D XSUDYR VX WH VOXEH X
SUDNVL QDMPDQMH VWLPXOLUDQH QD VPDQMHQMH WURNRYD .DNR VH L] RYLK VOXEL L XSUDYOMD
SRGX]HHPDWR]QDLLIXQNFLMRPNRQWUROHHVWRXSUDYRRYLWURNRYLL]PLXNRQWUROLL
WDNR]QDDMQRVXYLQRLQHSRWUHEQRRSWHUHXMXNUDMQMXFLMHQXSURL]YRGDLOLXVOXJD

5.5. PODJELA TROKOVA PREMA OVISNOSTI O

67831-8=$326/(1267,.$3$&,7(7$

3RVWRMH X SRGX]HLPD RGUH HQH YUVWH WURNRYD NRMH VH UD]OLLWR SRQDaju
ovisno o stupnju zaposlenosti, odnosno o stupnju koritenja kapaciteta=DWRMH
]D SRGX]HH L]QLPQR YDQR UDGL NRQWUROH HNRQRPLQRVWL SRVORYDQMD XWYUGLWL NDNR
VWXSDQMNRULWHQMDNDSDFLWHWDXWMHHQDYLVLQXSURVMHQLKWURNRYDSRMHGLQLFLSURL]YRGD
LOLXVOXJD1DLPHXRHQMHUD]OLLWLQWHQ]LWHWUHDJLUDQMDWURNRYDXRGQRVXQDSURPMHQH
u koritenju kapaciteta 7DM LQWHQ]LWHW UHDJLUDQMD LPD WROLNL ]QDDM GD MH X HNRQRPVNRM
]QDQRVWL L]D]YDR SRWUHEX GD VH SUREOHP LVWUDL L SURQD H SUDNWLQD IRUPXOH
L]UDXnavanja stupnja reagiranja ukupnih trokova na promjene stupnja zaposlenosti,
odnosno koritenja kapaciteta.

Osjetljivost trokova na promjene zaposlenosti kapaciteta nazivamo
reagibilnost trokova.

Tako stupanj reagibilnosti trokovDPRHPRL]UDXQDWLVOMHGHRPIRUPXORP

SSW
6U

SS]

6U VWXSDQMUHDJLELOQRVWL
ppt = postotni porast ukupnih trokova
SS] SRVWRWQLSRUDVWVWXSQMD]DSRVOHQRVWLNDSDFLWHWD

6WXSDQMUHDJLELOQRVWLWURNRYDSRRYRMIRUPXOLPRHELWLUD]OLLW1DSULPMHUDNRMH
SRUDVWVWXSQMD]DSRVOHQRVWLNRULWHQMDNDSDFLWHWDDXNXSQLWURNRYLWDNR HU
WDGDHVWXSDQMUHDJLELOQRVWLELWL

6U

U ovom primjeru vidljivo je kako je porast ukupnih trokova razmjeran porastu
VWXSQMD ]DSRVOHQRVWLNDSDFLWHWD$OL DNRMHQSUSS] D SSW WDGD H6U
ELWL

6U

8RYRPVOXDMXVWXSDQMUHDJLELOQRVWLQXODSRND]XMHILNVQHWURNRYH8VOXDMXGD
MHSSW DSS] RQGDHVWXSDQMUHDJLELOQRVWLWURNRYDELWL

6U

Kada je stupanj reagibilnosti manji od 1 to pokazuje da trokovi rastu slabijim
intenzitetom od porasta stupnja zaposlenosti kapaciteta. Takve trokove nazivamo jo i
degresivnim trokovima. Kod ovih trokova stupanj reagLELOQRVWL OHL L]PH X L L
XNROLNRMH6UEOLLQXOL]QDLGDVHXNXSQLWURNRYLVDVWRMHSUHWHQRRGILNVQLKWURNRYD
$OL DNR VH VWXSDQM UHDJLELOQRVWL SULEOLDYD N WR SRND]XMH GD X XNXSQLP WURNRYLPD
SUHWHXSURSRUFLRQDOQLWURNRYL

9DQRMHXRLWLLRYXPRJXQRVWL]UDXQDVWXSQMDUHDJLELOQRVWL
$NRMHQSUSSW DSS] WDGDMH

6U

.DRWRVHYLGLXRYRPMHVOXDMXVWXSDQMUHDJLELOQRVWL L]QDGMHGDQ DND]XMHGD
WURNRYLUDVWXEUHRGSRUDVWDVWXSQMD]DSRVOHQRVWLNRULWHQMDNDSDFLWHWD

Zbog navedena prikaza podjele trokova, a s obzirom na stupanj reagibilnosti
prema stupnju zaposlenosti kapaciteta, trokove dijelimo na:

ILNVQHLOLVWDOQHL
YDULMDELOQHLOLSURPMHQMLYH

!#" $&%(' )* %+*,( -+('* . +/* 0 +
1 - 23 * 3 !4 0 2% * 567 1 .!8+

5.5.1. FIKSNI TROKOVI

Ako trokovi u masi ostaju nepromijenjeni bez obzira na stupanj
zaposlenosti kapaciteta, tada te trokove nazivamo fiksnim ili stalnim
troNRYLPD Ovakve trokove jo nazivamo i vremenskim trokovima ili trokovima
NDSDFLWHWDMHUVHRVWYDUXMXDNSRGXYMHWRPGDVHNDSDFLWHWLLQHNRULVWH6RE]LURPQD
RYX LQMHQLFX WUHED LVWDNQXWL NDNR MH XJRVWLWHOMVWYR SRVHEQR ]ERJ VYRJD VH]RQVNRJD
karaktera poslovanja, iznimno osjetljivo na ovu vrstu trokova.

1DLPHXKRWHOLMHUVWYXXSUDYRILNVQLWURNRYLLQHDNGRSRVWRWDNDXNXSQLK
WURNRYDSRVORYDQMDGRNMHXUHVWRUDWHUVWYXWDMSRVWRWDNQHWRQLL

Zato je to tako? Zato to pri porastu proizvodnje, odnosno prometa, fiksni
WURNRYLRSDGDMXSRMHGLQLFLSURL]YRGDLOLXVOXJDMHUVHLVWDPDVDWURNRYDUDVSRUH XMH
QD YHL EURM SURL]YRGD LOL XVOXJD 'DNDNR LVWR MH SUDYLOR DNR MH VLWXDFLMD REUQXWD
RGQRVQR SUL VPDQMHQMX SURL]YRGD LOL XVOXJD SRYHDYDMX VH WURNRYL SR MHGLQLFL
SURL]YRGD LOL XVOXJD 6YH WR JRYRUL R ]QDDMX NRQWLQXLUDQRJD UDGD XJRVWLWHOMVNLK
NDSDFLWHWD

)LNVQLWURNRYLXQDMYHRMVHPMHULRGQRVHQD trokove osnovnih sredstava i njihov
MHXGLRXXNXSQLPWURNRYLPDYHLWRMHYHDPDVDRVQRYQLKVUHGVWDYD=DWRQDPMH
YDQRGDPRHPRL]UDXQDWLLNRHILFLMHQWILNVQLKWURNRYD7DMVHNRHILFLMHQWL]UDXQDYD
SRIRUPXOL

IW
.IW
XW

Kft = koeficijent fiksnih trokova
ut = ukupni trokovi
ft = fiksni trokovi

Ako su npr. ukupni trokovi 1,000.00, a fiksni trokovi 80.000, tada je

.IW

Fiksne trokove dijelimo jo i na apsolutno i relativno fiksne trokove

Apsolutno fiksni trokoviVXRQLWURNRYLLMDYLVLQDQHRYLVLRLQWHQ]LWHWXRGQRVQR
VWXSQMX ]DSRVOHQRVWL NDSDFLWHWD 2QL SUHGVWDYOMDMX WLSLQH WURNRYH NDSDFLWHWD 8 RYH
trokove spadaju

YUHPHQVNDDPRUWL]DFLMD
]DNXSQLQD

!#" $&%(' )* %+*,( -+('* . +/* 0 +

1 - 23 * 3 !4 0 2%* 567 1 .!8+
Wrokovi osiguranja,
NDPDWHQDVYHYUVWHNUHGLWD
SODHUDGQLNDL
svi drugi trokovi koji imaju fiksnu osobinu.

5D]YLGQR MH GD VH X XJRVWLWHOMVWYX RYL WURNRYL MDYOMDMX QH]DYLVQR R NROLLQL
RVWYarene proizvodnje ili izvrenih usluga.

5HODWLYQR ILNVQL WURNRYL VX RQL WURNRYL NRML VH PLMHQMDMX VWXSQMHYLWR D WR ]QDL
QDNRQ ]QDDMQLK SRPDND X VWXSQMX ]DSRVOHQRVWL NDSDFLWHWD. I kod ovih trokova je
PRJXH GD QMLKRYD YLVLQD RVWDMH QHSURPLMHQMHQD DOL VDPR X SRMHGLQLP ]RQDPD
]DSRVOHQRVWLNDSDFLWHWDLPVHWD]RQDSUHNRUDLRGQRVQRSRYHDREXMDPSURL]YRGD
LOLXVOXJDDWRLQLQRYX]RQX]DSRVOHQRVWLLRYLVHWURNRYLPLMHQMDMX0H XWLPWDGDVH
javljaju novi fiksni trokovi koji izazivaju skokovit porast ukupnih fiksnih trokova.

Zbog jedne od karakteristika poslovanja naega ugostiteljstva, njegova
VH]RQVNRJDNDUDNWHUDGHWDOMQLMHHVHREMDVQLWLNDUDNWHUUHODWLYQRILNVQLKWURNRYD

9HMHUHHQRGDVHSRYHDYDMXXNXSQLILNVQLWURNRYLLPVHSULMH HXQRYX]RQX
zaposlenosti kapaciteta. To ima za posljedicu da se prekida degresija fiksnih trokova
po jedinici proizvoda ili usluga. Naime, fiksni trokovi po jedinici proizvoda ili usluga bit
H QD SRHWNX QRYH ]RQH ]DSRVOHQRVWL YHL QHJR WR VX ELOL X SRVOMHGQMHP VWXSQMX
]DSRVOHQRVWL NDSDFLWHWD 0H XWLP X QRYRM ]RQL ]DSRVOHQRVWL L NRG SRYHDQMD
SURL]YRGQMH LOL SURPHWD GHJUHVLMD ILNVQLK WURNRYD RGPDK H VH QDVWDYLWL L WR VYH GR
NUDMDWH]RQH]DSRVOHQRVWLNDSDFLWHWD

=DNOMXDN NRML VH L]YODL L] QDYHGHQRJD MHVW GD VX WURNRYL X RNYLUX MHGQH ]RQH
]DSRVOHQRVWL NDSDFLWHWD XVWDOMHQL SD EL LQWHUHV SRGX]HD WUHEDR ELWL GD VH NDSDFLWHWL
NRULVWH X RNYLUX SRVWRMHLK ]RQD .DGD MH ULMH R XJRVWLWHOMVWYX ORJLQR MH GD MH
RSWLPDOQD ]RQD ]DSRVOHQRVWL NDSDFLWHWD JODYQD VH]RQD SRVORYDQMD L GD EL WX VH]RQX
ELORGREURPDNVLPDOQRSURGXLWL

,SDNLVWLHVHMHGQRRGGLVNXWDELOQLKSLWDQMDNDGDMHULMHRVH]RQDPDNRULWHQMD
kapaciteta. Temeljni interes naeg ugostiteljstva, pRVHELFHWXULVWLNRJDMHVWSURGXHQMH
sezone poslovanja. Postavlja se pitanje koliko je minimalno razdoblje koritenja
NDSDFLWHWD X VH]RQL MH OL WR HWLUL LOL HVW PMHVHFL 1LMH VYHMHGQR NRMH MH WR RSWLPDOQR
YUHPHQVNR UD]GREOMH MHU DNR WR UD]GREOMH RGUHGLPR NDR SUYX ]RQX ]DSRVOHQRVWL
SURGXHQMH VH]RQH SUHNR WRJ RGUH HQRJ UD]GREOMD UHFLPR ]D GYD PMHVHFD
SUHGVWDYOMD SUHOD]DN X YLX ]RQX ]DSRVOHQRVWL L L]D]YDW H GRGDWQH WURNRYH
HQHUJHQDWDSODDLGUXJR

9DOMDQDSRNRQLVWDNQXWLNDNRXXJRstiteljstvu trokovi rada imaju fiksnu osobinu.
2YLVHWURNRYLMDYOMDMXQH]DYLVQRRNROLLQLSURL]YRGDLOLL]YUHQLKXVOXJD7HKQRORNRP
]DKWMHYX]DVWDOQLPEURMHPUDGQLNDQHRYLVQRRRVFLODFLMLSURPHWDPRUDVHXGRYROMLWLL
SODH WLK UDGQLND SUHGVWDYOMDMu apsolutno fiksni troak. Sezonski radnici koji se
]DSROMDYDMX SUHPD SRYHDQMX SURPHWD WDNR HU SULPDMX SODX D RQD SUHGVWDYOMD
UHODWLYQR ILNVQL WURDN ,VWR WDNR VWUXNWXUD WURNRYD UD]OLLWD MH X UD]OLLWLP
XJRVWLWHOMVNLPREMHNWLPD7DNRXJRVWLWHOMVNLREMHNWLNRMLSUXDMXXVOXJHKUDQHLSLD
LPDMX YLVRN XGLR YDULMDELOQLK WURNRYD GRN V GUXJH VWUDQH REMHNWL NRML MR SUXDMX L
!#" $&%(' )* %+*,( -+('* . +/* 0 +
1 - 23 * 3 !4 0 2% * 567 1 .!8+

usluge smjetaja (hoteli) imaju izrazito visok udio fiksnih trokova, u prvom redu zbog
YHOLNHYULMHGQRVWLVWDOQHLPRYLQH]JUDGH

5.5.2. VARIJABILNI TROKOVI

Varijabilni ili promjenljivi trokovi su oni trokovi koji se mijenjaju ako se
promijeni stupanj zaposlenosti kapaciteta. Varijabilni trokovi reagiraju na svaku
SURPMHQXVWXSQMD]DSRVOHQRVWLNDSDFLWHWD7R]QDLGDWLWURNRYLUHDJLUDMXNDNRQD
SRYHDQMHWDNRLQDVPDQMHQMHREXMPDSURL]YRGQMHLOLSURPHWDMHUL]PH XRYLKWURNRYD
LNROLLQHSURL]YHGHQLKSURL]YRGDLOLL]YUHQLKXVOXJDSRVWRMLIXQNFLRQDOQDSRYH]DQRVW

Karakteristika ovih trokova MHVW X WRPH WR VH QHNL WURNRYL NUHX
SURSRUFLRQDOQR V SURPMHQRP VWXSQMD ]DSRVOHQRVWL QHNL SURJUHVLYQR D QHNL
GHJUHVLYQRXRGQRVXQDVWXSDQM]DSRVOHQRVWLLOLNROLLQXSURL]YHGHQLKSURL]YRGD
ili izvrenih usluga.

Zato ove trokove dijelimo na:

SURSRUFLRQDOQH
SURJUHVLYQHL
GHJUHVLYQH

Proporcionalni trokovi apsolutno prate kretanje stupnja koritenja kapaciteta.
7R ]QDL GD VYDNR SRYHDQMH VWXSQMD ]DSRVOHQRVWL NDSDFLWHWD REYH]QR ]QDL L
SURSRUFLRQDOQR SRYHDQMH WURNRYD $NR VH ]DSRVOHQRVW LOL SURL]YRGQMD SRYHD ]D
]D LVWL H VH SRVWRWDN SRYHDWL L WURNRYL 8 RYRP VOXDMX VWXSDQM UHDJLELOQRVWL
trokova uvijek je 1 (Sr = 1).

Progresivni trokovi su trokovi koji obvezQR UDVWX SUL SRYHDQMX VWXSQMD
]DSRVOHQRVWL DOL X MDRM PMHUL RG SRUDVWD VWXSQMD ]DSRVOHQRVWL NDSDFLWHWD 7DNR QD SU
DNR VH REXMDP SURL]YRGQMH SRYHD ]D WURNRYL H SRUDVWL ]D .RG
progresivnih trokova stupanj reagibilnosti trokova uvijek je YHLRG6U YLHRG

Degresivni trokovi su takvi trokovi koji rastu sporijim intenzitetom od rasta
VWXSQMD]DSRVOHQRVWLNDSDFLWHWD7DNRQSUDNRVHREXMDPSURL]YRGQMHSRYHD]D
WURNRYL H VH SRYHDWL ]D .RG RYLK WURNRYD VWXSanj reagibilnosti trokova je
PDQMLRGLVWRMLL]PH XL6U 2GGR

U varijabilne trokove ubrajamo:

PDWHULMDOH]DL]UDGXQDPLUQLFHLSLD
UD]QHRVWDOHPDWHULMDOH
QDEDYQXYULMHGQRVWWUJRYDNHUREH
SURYL]LMHSXWQLNLPDJHQFLMDPDL
sve ostale trokove koji se mijenjaju promjenom stupnja zaposlenosti.

!#" $&%(' )* %+*,( -+('* . +/* 0 +

1 - 23 * 3 !4 0 2%* 567 1 .!8+
5.6. PODJELA TROKOVA PREMA MJESTU

I NOSITELJU TROKOVA

Svi trokovL NRML QDVWDMX X SRGX]HX PRUDMX VH HYLGHQWLUDWL REUDXQDYDWL WH
analizirati, pa nije dovoljno samo njihovo razvrstavanje po vrstama. Trokovi se jo
PRUDMX UD]YUVWDWL L SR PMHVWX QDVWDMDQMD NDNR EL VH REDYOMDOD NRQWUROD QRVLWHOMD
trokova. 1D WDM QDLQ RVLP WR VH ]QD JGMH VX QDVWDOL WURNRYL XWYU XMH VH L
odgovornost po hijerarhiji za njihovo nastajanje, jer se svi trokovi bez obzira na
PMHVWR QDVWDMDQMD PRUDMX YH]DWL WHUHWLWL QD RGUH HQH QRVLWHOMH X REOLNX L]UD HQLK
SURL]YRGDLXVOXJD

0jesta trokova u ugostiteljstvu su radna mjesta na kojima nastaju trokovi i na
NRMLPD VH RVWYDUXMX XJRVWLWHOMVNL XLQFL $ NDGD MH ULMH R PMHVWLPD WURNRYD X
ugostiteljskim objektima, onda su to pojedine organizacijske jedinice kao to su
NXKLQMD UHFHSFLMD KRWHOVND GRPDLQVWYD JDUDH SUDRQLFH L VOLQR D X DGPLQLVWUDFLML
VOXED UDXQRYRGVWYD PDUNHWLQJ VOXED RSL SRVORYL L VOLQR 1D QDYHGHQLP UDGQLP
mjestima trokovi se javljaju i kao direktni i kao indirektni trokovi, a samo manji broj
PMHVWD WURNRYD PRH YODVWLWLP SULKRGLPD SRNULWL WURNRYH Ona mjesta trokova koji
prihodima pokrivaju rashode nazivamo aktivnim mjestima trokova, a ona koji to ne
mogu nazivamo pasivna mjesta trokova7RQH]QDLGDVXSDVLYQDPMHVWDWURNRYD
PDQMHYULMHGQDLOLDNQHSRWUHEQD1HRQD]DMHGQRVDNWLYQLPPMHVWLPDWURNRYDLQH
QHUD]GYRMQXFMHOLQXLEH]MHGQLKLGUXJLKPMHVWDQLMHPRJXDJRVSRGDUVNDIXQNFLMD

Zato je potrebno prema mjestu ove trokove jo razvrstati i na:

JODYQDPMHVWD trokova,
SRPRQDPMHVWDWURNRYDL
]DMHGQLNDPMHVWDWURNRYD

Glavna mjesta trokova u ugostiteljstvu VX XJRVWLWHOMVNL REMHNWL LOL SRMHGLQH
RUJDQL]DFLMVNHMHGLQLFHXWLPREMHNWLPDXNRMLPDVHREDYOMDWHPHOMQDGMHODWQRVW

3RPRQD PMHVWD WURNRYD LQH RGMHOL X RNYLUX XJRVWLWHOMVNRJ REMHNWD XNRMLPDVH
REDYOMDVSRUHGQDGMHODWQRVW

=DMHGQLNDPMHVWDWURNRYDREXKYDDMXRQDPMHVWDXNRMLPDVHREDYOMDMXSRVORYL
za vie ugostiteljskih objekata. To VXQDMHHW]Y]DMHGQLNHVOXEHNRMHLQHXSUDYDL
DGPLQLVWUDFLMD

1RVLWHOMLWURNRYDXXJRVWLWHOMVWYXVXL]UD HQLSURL]YRGLLXVOXJHQDNRMHVHWURNRYL
RGQRVH7DNRQRVLWHOML WURNRYDPRJXELWLVREDSDQVLRQMHOD LSLDLUD]QHVSRUHGQH
XVOXJH 8NXSQL WURNRYL V SRMHGLQLK PMHVWD WURNRYD UDVSRUH XMX VH QD QRVLWHOMH
WURNRYD SXWHP NDONXODFLMD WR RPRJXDYD L]UDXQDYDQMH FLMHQH NRWDQMD L SURGDMQH
FLMHQHSRMHGLQDQLKXVOXJD

!#" $&%(' )* %+*,( -+('* . +/* 0 +
1 - 23 * 3 !4 0 2% * 567 1 .!8+

*5$1,1,752.29,

6SHFLILQRVW JRVSRGDUVNH GMHODWQRVWL XJRVWLWHOMVWYD MH L QD SRGUXMX
SRVORYQH SROLWLNH XWYU LYDQMD JUDQLQLK WURNRYD 6WDOQH UDVSUDYH R SURGXHWNX
VH]RQH NDGD VH UDGL R WXULVWLNRP XJRVWLWHOMVWYX QHPLQRYQR VX XYMHWRYDQH L
UDVSUDYRP R IHQRPHQX JUDQLQLK WURNRYD 7DNR DNR XJRVWLWHOMVNR SRGX]HH LPD
QDPMHUX SURGXLWL VH]RQX L]YDQ JODYQH PRUD VWURJR YRGLWL UDXQD R WRPH GD
SRYHDQL WURNRYL D VPDQMHQD GRELW LOL DN PRJXL JXELWDN X SURGXHQRM VH]RQL QH
VPDQML GRELW RVWYDUHQX X JODYQRM VH]RQL 7R ]QDL GD PRUD RFLMHQLWL KRH OL X
SURGXHQRM VH]RQL PRL SURGDWL XVOXJH SR FLMHQL NRMD H SRNULYDWL WURNRYH D
eventualnom izvanpansionskom potronjom ostvariti i dobit, pa i zadovoljiti bitnu
GUXWYHQXSRWUHEXGDXJRVWLWHOMVNLUDGQLFLEXGXWRGXH]DSRVOHQL

.DGD VH SRGX]HH RGOXL QD NRUDN SURGXHQMD VH]RQH X SROLWLFL FLMHQD VYRMLK
XVOXJDDSVROXWQRPRUDYRGLWLUDXQDRJUDQLQLPWURNRYLPD

*UDQLQL WURNRYL SUHGVWDYOMDMX GRQMX JUDQLFX SURGDMQH FLMHQH SR NRMRM VH
jo isplati poslovati za izvjesno vrijeme, odnosnR SURGDMQD FLMHQD MHGQDND MH
JUDQLQLPWURNRYLPDSRMHGLQLFLXVOXJH7UHEDYRGLWLUDXQDLRWRPHGDFLMHQDQD
UD]LQL JUDQLQLK WURNRYD PRUD SRNULYDWL L VYH GRGDWQH WURNRYH 0H XWLP X RYRP VH
VOXDMX LVNOMXXMX ILNVQL WURNRYL MHU VH RQL PRUDMX SRGPLULWL YH X RNYLUX SODQRP
SUHGYL HQRJ VWXSQMD LVNRULWHQRVWL RGQRVQR SURPHWRP RVWYDUHQLP X VH]RQL MHU VH L
ILNVQLWURNRYLUDVSRUH XMXQDSURPHWL]WRJDUD]GREOMD

=QDLXSURGXHWNXVH]RQHWUHEDUDXQDWLVDPRVGRGDWQLPWURNRYLPDRGQRVQR
V JUDQLQLP WURNRYLPD MHU EL VH X VXSURWQRP RVWYDULYDR JXELWDN 3UL WRPH QLMH
SUHVXGQD VDPR RGOXND XJRVWLWHOMVNRJ SRGX]HD GD SURGXL VH]RQX SRVORYDQMD L GD
XWYUGL JUDQLQH WURNRYH 9DQR MH UHDOQR SURFLMHQLWL L REXMDP SURPHWD NRML VH PRUD
RVWYDULWL X] WDNYH FLMHQH 6DPR SRYHDQL SURPHW L X] JUDQLQH WURNRYHPRH GRQLMHWL
HYHQWXDOQXGRELW,]RYRJDMHYLGOMLYRNROLNRLPQRJLGUXJLLPEHQLFLSRUHGHNRQRPVNLK
PRJX LPDWL XWMHFDMD QD IRUPLUDQMH SRVORYQH SROLWLNH SRGX]HD 1DLPH SURGXHQMH
VH]RQH SRVORYDQMD SRVHEQR WXULVWLNH VH]RQH QH ]DYLVL VDPR R XJRVWLWHOMVNLP
SRGX]HLPD =DYLVL XPQRJRPH R VYLP GUXJLP LPEHQLFLPD NRML VXGMHOXMX X W]Y
WXULVWLNRPSURL]YRGX

5.7. PLANIRANJE TROKOVA

U dosadanjem izlaganju o trokovima polazili smo od vrste trokova, zatim

njihova rasporeda na mjesta i nositelje trokova. Kad razmatramo problematiku
SODQLUDQMDWURNRYDQHPRHPRSROD]LWLRGSODQLUDQLKWURNRYD]DFLMHORSRGX]HH'R
SR]QDYDQMDWLKWURNRYDGROD]LVHWHNQDNUDMXDXSODQLUDQMXVHPRUDSRLRGPMHVWD
trokova i nositelja trokova.

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1 - 23 * 3 !4 0 2%* 567 1 .!8+
3ODQLUDQMH GLUHNWQLK WURNRYD SRLQMH RG QRVLWHOMD WURNRYD MHU PRUDPR XQDSULMHG
]QDWLNROLNLVXWURNRYLSRSRMHGLQRMMHGLQLFLPMHUHSURL]YRGDLOLXVOXJH/DNRPRHPR
L]UDXQDWLQMLKRYXYLVLQXNRMDVHRGQRVLQDXNXSDQREXMDPSRVORYDQMD

3ODQLUDQMH LQGLUHNWQLK WURNRYD SRLQMH RG PMHVWD WURNRYD SD MH WHN NDVQLMH
PRJXHL]UDXQDWLNROLNRRWSDGDQDSRMHGLQHQRVLWHOMHWURNRYDNDRLQMLKRYXYLVLQX]D
FMHORNXSQR SRGX]HH 9UOR VX ULMHWNR LQGLUHNWQL Wrokovi poznati u svom cjelokupnom
L]QRVX L ]D FLMHOR SRGX]HH 7L VH SR]QDWL WURNRYL SRQDMSULMH RGQRVH QD NDPDWH L
premije osiguranja. Jednako tako kod planiranja indirektnih trokova treba razlikovati
QMLKRY ILNVQL L YDULMDELOQL GLR MHU WHN WDGD PRHPR SODQLUDWL QMLKRYX YLVLQX NRMD H
RGJRYDUDWLSODQLUDQRPREXMPXSRVORYDQMD

2SHQLWR JOHGDMXL SODQLUDQMH GLUHNWQLK WURNRYD QH SUHGVWDYOMD YHL SUREOHP X
prvom redu zato to se planiraju po nositeljima trokova i jer se za njihovo planiranje
NRULVWLPRMHGQRVWDYQRPIRUPXORP

planirani obujam poslovanja puta normativ utroka na jedinicu
SRVORYDQMDSXWDSURGDMQDFLMHQD

0H XWLP NDGD MH SURL]YRGQMD UHODWLYQR QHVWDOQD NDR WR MH WR VOXDM X
XJRVWLWHOMVWYX L RYDNR SRMHGQRVWDYOMHQD IRUPXOD QH RPRJXXMH HILNDVQR SODQLUDQMH
GLUHNWQLKWURNRYD2YDIRUPXOD]QDWQRMHUHDOLVWLQLMDLODNHSULPMHQMLYDXLQGXVWULMVNRM
SURL]YRGQMLJGMHMHSURL]YRGQMDVWDOQDXYHLQLVYRMLKHOHPHQDWDLLPEHQLND

3ODQLUDQMH WURNRYD SR QRVLWHOMLPD WURNRYD LVWRYMHWQR MH VDVWDYOMDQMX SUHGUDXQD
trokova proizvoda ili usluga prethodnoj kalkulaciji trokova. Struktura trokova
SURL]YRGDLOLXVOXJDSR]QDWDQDPMHSDVHWHVWUXNWXUHWUHEDSULGUDYDWLLNRGSODQLUDQMD
trokovD $NR WDNR QH UDGLPR QHH ELWL PRJXH XVSRUH LYDWL RVWYDUHQH WURNRYH V
SODQLUDQLP

,VWR WDNR QHRSKRGQR MH YH X SODQLUDQMX WURNRYD RSH WURNRYH UDVSRUHGLWL QD
SURL]YRGH LOL XVOXJH SUHPD QHSRVUHGQLP PDWHULMDOQLP WURNRYLPD NRMH VDGUH MHU MH
QXQRSRWUHEQRLPRJXHFLMHQHSURL]YRGDLXVOXJDSRYHDWL]DRGJRYDUDMXLGLRRSLK
WURNRYD 7DNR RYH FLMHQH SRUHG GLUHNWQRJ PDWHULMDOQRJ WURND VDGUH L UD]PMHUQL GLR
RSLKWURNRYD

3ODQLUDQMH SUHGUDXQ WURNRYD SURL]YRGD LOL XVOXJD REXKYDD QHSRVUHGQH
PDWHULMDOQHWURNRYHLXNOMXHQHUD]PMHUQHRSHWURNRYHWHWURNRYHUDGDWDNR HUV
XNOMXHQLP RSLP WURNRYLPD NRML VX X X]URQRM YH]L V YUHPHQRP L]UDGH LOL V
QHSRVUHGQLPSODDPD

3UHGUDXQWURNRYDVDVWRMLVHRGGYDGLMHOD3UYLGLRVDGULWROLNRYUVWDPDWHULMDOD
NDGD VH UDGL R SURL]YRGX NROLNR LK SURL]YRG WUDL 'UXJL GLR SUHGUDXQD WURNRYD
UDODQMHQ MH QD WROLNR UDGQLK PMHVWD NROLNR LK GRWLH SURL]YRGQMD WRJD SURL]YRGD 1D
kraju, valja istaknuti da se kod planiranja trokovDPRHSRLRGUD]OLLWLKYUHGQRYDQMD
bilo po cijeni kotanja, po trokovima proizvodnje, po varijabilnim trokovima ili pak po
materijalnim trokovima i amortizaciji.

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1 - 23 * 3 !4 0 2% * 567 1 .!8+

3ODQLUDQLVXWURNRYLSUHGYL HQLWURNRYL]DQHNRYUHPHQVNRUD]GREOMHQDMHH
]D JRGLQX GDQD .DR WHPHOM ]D SODQLUDQMH WURNRYD QDMHH VOXH VWYDUQL WURNRYL
RVWYDUHQLXSUHWKRGQRPYUHPHQVNRPUD]GREOMXDOLLSUHGYL DQMDRNUHWDQMXWURNRYDX
SODQVNRP UD]GREOMX .DNR VH WURNRYL SODQLUDMX QD WHPHOMX RVWYDUHQLK L SUHGYL HQLK
XYMHWD SRVORYDQMD SODQLUDQL VH WURNRYL YH WUHWLUDMX NDR QRUPDOQL WURNRYL 7DNYR
tretiranje ima smisao da se planski trokovi koriste kao sredstvo kontrole ostvarenih
WURNRYD5D]OLNHNRMHVHMDYOMDMXL]PH XRVWYDUHQLKLSODQVNLKWURNRYDWUHWLUDMXVHNDR
odstupanje od normale, pa ako su stvarni trokovi manji od planiranih, to predstavlja
XWHGXDDNRVXYHLWRVHWUHWLUDNDRQHHNRQRPLQRSRVORYDQMH

/RJLQR MH GD VDPR UHDOQR SODQLUDQMH PRH SUHGVWDYOMDWL NYDOLWHWQR SROD]LWH X
ocjeni utede LOL QHHNRQRPLQRJ SRVORYDQMD 6WRJD SODQVNL WURNRYL PRJX HILNDVQR
RGJRYRULWL VYRMRM QDPMHQL VDPR DNR VX WRQR SUHGYL DQL D WRQRVW SUHGYL DQMD
SUHWSRVWDYOMD UHDOQRVDJOHGDYDQMH XYMHWD QDVWDMDQMDWURNRYD 0H XWLPPRJXLVX
GHIHNWLNDNRXSODQLUDQMXtako i ostvarivanju trokova. Upravo je zbog toga potrebno i
SODQLUDQHWURNRYHSRGYUL DQDOL]L QDURLWRNDGDVHUDQRSRMDYH ]QDDMQDRGVWXSDQMD
od stvarnih trokova.

5.8. ANALIZA TROKOVA

3UDHQMH L DQDOL]D WURNRYD X XJRVWLWHOMVNRP SRGX]HX MH QHRSKRGDQ L
VWDODQ ]DGDWDN VWUXQLK VOXEL 5DGL NRQNXUHQWVNH VSRVREQRVWL D L SRVWL]DQMD
SUHGQRVWL QD WULWX SRGX]HH MH X VWDOQRM SRWUD]L ]D XWHGDPD L HNRQRPLQLMLP
SRVORYDQMHP 7DM VH FLOM SRVWLH VWDOQRP DQDOL]RP WURNRYD L XWMHFDMHP QD VQLHQMH
trokova poslovanja.DRWRMHUHHQRDQDOL]DWURNRYDPRUDELWLVWDOQDRUJDQL]LUDQD
VWUXQDLREMHNWLYQDDREDYOMDVHSRYUVWDPDWURNRYDPMHVWLPDQRVLWHOMLPDWURNRYDL
SR SRMHGLQLP IXQNFLMDPD 8 XJRVWLWHOMVNLP SRGX]HLPD YDQR MH DQDOL]LUDWL L SUDWLWL
kretanje trokova s obzirom na njihovu rentabilnost (posebno u uvjetima sezonskog
SRVORYDQMD QD NUHWDQMH ILNVQLK L GRGDWQLK WURNRYD QD UD]LQX JUDQLQLK WURNRYD L
RVRELWRYRGHLUDXQDRNYDQWLWDWLYQRPLNYDOLWDWLYQRPRGQRVDWURNRYDLSULKRGD

$QDOL]DWURNRYDPRHVHSURYRGLWLXVSRUHGERPSODQLUDQLKLRVWYDUHQLKWURNRYDL
XVSRUHGERP RVWYDUHQLK WURNRYD SUHPD GUXJLP SRGX]HLPD 3RVHEQD VH SR]RUQRVW
REUDDDQDOL]LWURNRYDSRPMHVWLPDLQRVLWHOMLPDWURNRYDLDNRNRGWHDQDOL]HQDLOD]LPR
na problem tekog odvajanja nekih trokova po mjestima i po nositeljima trokova.
3ULPMHULFHXWURDNHOHNWULQHHQHUJLMHHVWRVHPMHUL]DYHHRUJDQL]DFLMVNHMHGLQLFHLOL
DNL ]DFLMHOLXJRVWLWHOMVNLREMHNWDXQMHPXVXEURMQDLPMHVWDLQRVLWHOMLtrokova. To
LVWR YULMHGL L ]D EURMQH GUXJH WURNRYH -HGQDNR WDNR X XJRVWLWHOMVWYX MH SRUDGL HVWLK
SURPMHQD FLMHQD RWHDQD REMHNWLYQD DQDOL]D WURNRYD ]ERJ HJD MH WHNR UHDOQR
SODQLUDWLQMLKRYXGLQDPLNX,IOXNWXDFLMDUDGQHVQDJHRWHDYDUHDOQRSODQLUDnje trokova
UDGDDSR]QDWRMHGDVH]RQVNLSRVORYLQLVXDWUDNWLYQLSRVORYL

8 SRGUXMH DQDOL]H WURNRYD PRJXH MH XNOMXLWL VYH IXQNFLMH L EURMQH LVWH
HNRQRPVNH SRND]DWHOMH 6YDNDNR MH QDM]DQLPOMLYLMD IXQNFLMD DQDOL]D SURL]YHGHQRJ
RGMHODSDVHWDNRDQDOL]LUDLVNRULWHQRVWPDWHULMDODELORNROLLQVNLELORYULMHGQRVQRLWR
SRIRUPXOL

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Iskoritenost materijala =

Zatim se analiziraju udjeli trokova materijala po formuli:
8GLo trokova materijala =

RWSDGPDWHULMDOD

XNXSQLPDWHULMDO
WURNRYLPDWHULMDOD

XNXSQLWURNRYL
Utroak materijala po formuli:
RVWYDUHQLXWURDN

SODQLUDQLXWURDN
$QDOL]D WURNRYD SRVORYDQMD SRVHEQR REXKYDD SRGUXMH WURNRYD UDGD SD WDNR
DQDOL]LUD

RVWYDUHQLSURL]YRGQLVDWL
6WXSDQMUDGQRJXLQND

WURNRYLSRQRUPDVDWLPD

SODH
SODH
Trokovi rada =
L

XNXSQLWURNRYL
XNXSQLSULKRG

Za analizu je trokova zanimljiv podatak i o odnosu amortizacije prema ukupnim
troNRYLPDDXWYU XMHVHIRUPXORP

DPRUWL]DFLMD
Trokovi stalne imovine =

XNXSQLWURNRYL

=D DQDOL]X WURNRYD RG SRVHEQRJ VX LQWHUHVD RSL WURNRYL RGQRVQR WURNRYL
QDEDYHLWURNRYLSURGDMHNRMLVHXWYU XMXIRUPXODPD

]DYLVQLWURNRYLQDEDYH
Trokovi nabave =

QDEDYQDYULMHGQRVW UREH

WURNRYLSURGDMH
Trokovi prodaje =

YULMHGQRVW SURGDMH

2GUH HQXYULMHGQRVWXDQDOL]LWURNRYDLPDLXVSRUH LYDQMHVGUXJLPSRGX]HLPD
LVWH GMHODWQRVWL 3UL WRPH MH YDQR LVWDNQXWL GD WD XVSRUHGQD DQDOL]D LPD EURMQH
SUHSUHNH ]D UHDOQX XVSRUHGEX 7X YDOMD SULMH VYHJD VSRPHQXWL UD]OLNX X ORNDFLML
Utroak materijala =
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1 - 23 * 3 !4 0 2% * 567 1 .!8+

XJRVWLWHOMVNRJPMHVWDLEURMQHSUHGQRVWLDOLLQHGRVWDWNHNRMHQRVL]QDDMORNDFLMH=DWLP
UD]OLLWD YHOLLQD REMHNWD PRH ELWL SUHSUHND UHDOQRM XVSRUHGQRM DQDOL]L LVWR NDR L
UD]OLLWDWHKQLNDRSUHPOMHQRVWLUD]OLLWVWXSDQM]DSRVOHQRVWLNDSDFLWHWD3RGX]HDLVWH
GMHODWQRVWL PRJX LPDWL UD]OLLWX VWUXNWXUX XVOXJD ELOR WR SR YUVWDPD LOL NYDOLWHWL WR
WDNR HURPHWDUHDOQXXVSRUHGEXXSRGUXMXDQDOL]HWURNRYD5D]OLNDXNYDOLILNDFLMVNRM
VWUXNWXUL SRGX]HD LVWH GMHODWQRVWL PRH ELWL WDNR HU ]QDDMQD WR RYLVL R NDGURYVNRM
SROLWLFLLEUL]L]DUD]YRMOMXGVNLKSRWHQFLMDODXSRGX]HX'REURRUJDQL]LUDQRSRGX]HHV
UD]UD HQRP LQWHUQRP RUJDQL]DFLMRP L VWDOQLP WHKQLNLP L WHKQRORNLP XQDSUH HQMLPD
WHNRHELWLXVSRUHGLYRVSRGX]HHPNRMHLPDDXWDUNLQXRUJDQL]DFLMXVNORQXHQWURSLML
VXVWDYD3RGX]HHXVWDOQRPUD]YRMXPRHLPDWLL]QDDMQLMHYHHWURNRYHRGRVWDOLK
NRMD QH SRODX QD LQRYDFLMH DOL H X NUDMQMRM OLQLML VYL HOHPHQWL DQDOL]H WURNRYD LL X
SULORJWDNRYRPSRGX]HX

Analiza trokova ima za cilj ne samo ukazati na odnos ostvarenih prema
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SRWDNQXWLQDVXYUHPHQLMLVXVWDYDQSULVWXSL]JUDGQMLPRGHUQHRUJDQL]DFLMHLWHKQLNLPL
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NRML VH WUHED L]GYRMLWL ]D NXSQMX SURL]YRGD LOL XVOXJD -R MHGQRVWDYQLMH ]QDHQMH
FLMHQDL]UDHQRMHGHILQLFLMRPGDMHFLMHQDQRYDQLL]UD]YULMHGQRVWLUREH

&LMHQD MH VSHFLILDQ IHQRPHQ UREQRJD JRVSRGDUVWYD L WHPHOMQL MH REOLN SURPHWQH
YULMHGQRVWL URED L XVOXJD 3UHPD WRPH FLMHQD MH QRYDQL REOLN YULMHGQRVWL URED L
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osnovama, posebice na trokovima proizvodnje. To je tzv. teorija radne vrijednosti, po
NRMRM YHD LOL PDQMD YULMHGQRVW URED LOL XVOXJD ]DYLVL R XWURHQRP UDGQRP YUHPHQD ]D
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FLOMHYDXNXSQHSRVORYQHSROLWLNH

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potronju, investicije i vanjsku trgovinu, pa se tako politikom cijena relativno lako
SRVWLXFLOMHYLRSHHNRQRPVNHSROLWLNHXQHNRM]HPOML

3ROLWLNDFLMHQDXSRGX]HXVDGUDYDSULQFLSHLNULWHULMHNRMLXVPMHUDYDMXGRQRHQMH
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LPEHQLNDLQWHUQLKLHNVWHUQLK prije nego to se donese bilo koja odluka o cijenama.

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X RE]LU VYLK ]QDDMQLK SURPMHQD NRMH VH MDYOMDMX NRG ELWQLK LPEHQLND NRML XWMHX QD
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XJRVWLWHOMVNLK XVOXJD D NDGD VH UDGL R WXULVWLNRP XJRVWLWHOMVWYX RQGD VH L
PH XQDURGQDNRQNXUHQFLMDMDYOMDNDRLPEHQLNXWMHFDMDQDIRUPLUDQMHFLMHQD7XULVWLNR
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NRQNXUHQFLMDIRUPLUDQMHFLMHQDQDWXULVWLNRPWULWXL]X]HWQRMHVORHQ]DGDWDN

5D]OLNH X NYDOLWHWL XVOXJD RGUH HQH VX NDWHJRULMRP XJRVWLWHOMVNLK REMHNDWD LDNR
SRVWRMH UD]OLNH X FLMHQDPD X REMHNWLPD LVWH NDWHJRULMH 3RYROMQLMD ORNDFLMD L VWUXNWXUD
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1DMYDQLML XQXWDUQML LPEHQLN NRML XWMHH QD IRUPLUDQMH FLMHQD MHVX WURNRYL
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ta donja granica prodajne cijene mora pokriti sve trokove poslovanja. Dakako, postoje
LEURMQLGUXJLXQXWDUQMLLPEHQLFLQo presudan je utjecaj trokova.

9DOMD LVWDNQXWL L SULVXWQH UDVSUDYH R ]QDDMX XWMHFDMD YDQMVNLK L XQXWDUQMLK
LPEHQLND QD IRUPLUDQMH SURGDMQLK FLMHQD 9HLQD WHRUHWLDUD ]QDDMQLMLP VPDWUD
YDQMVNH SRVHEQR WULQH LPEHQLNH GRN ]DQHPDUXMX XWMHFDM XQXWDUQMLK LPEHQLND
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8SROLWLFLIRUPLUDQMDFLMHQDYDQRMHLGLIHUHQFLUDQMHFLMHQD2QRVHSURYRGLNDNREL
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uvjetima koritenja pansiona ili polupansiona te vrijeme slabijega koritenja

XJRVWLWHOMVNLKXVOXJDDWRMHQDURLWRL]UDHQRNRGVH]RQVNRJSRVORYDQMD2GUH XMXVH
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Karakteristike svakoga pojedinog ugostiteljskog objekta (tehnoloke, poslovne,
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7DNR SRQDMSULMH XWYU XMHPR UD]OLNX X IRUPLUDQMX FLMHQD X KRWHOLMHUVWYX L
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VSHFLILQRVWLPD SRVORYDQMD 7DNR H L KRWHOL NRML SRVOXMX X SRVORYQLP FHQWULPD LPDWL
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KRWHOLPD .UDH VH ]DGUDYDMX DOL WR QLMH QHGRVWDWDN MHU VH ]D QMLKRYR SULYODHQMH QH
troe sredstva na propagandu.

6 GUXJH VWUDQH KRWHOL NRML SRVOXMX X WXULVWLNLP RGUHGLWLPD RVMHWOMLYL VX QD
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odredita predstavlja veliki problem iz vie razloga. Ponajprije, teko je predvidjeti to
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donoenjem mjera koje im idu u prilog, a u pravilu smanjuju konkurentsku sposobnost
QDLKXJRVWLWHOMVNLKSRGX]HD

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Metodu "trokovi plus" XJRVWLWHOMVND SRGX]HD ULMHWNR NRULVWH WXULVWLNR
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X WULQH FLMHQH ORJLQR MH GD VYRMH SURL]YRGH L XVOXJH L PRH UHDOL]LUDWL SR RYLP
FLMHQDPD 1R SLWDQMH MH UWYH NRMX SRGX]HH PRUD SRGQLMHWL SULOLNRP VYR HQMD X
WULQHFLMHQH1DMHHVHWDUWYDRLWXMHXPDORMGRELWL


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FLMHQD V QDMYHLP SURL]YR DHP RQGD MH RQR SULVLOMHQR SULKYDWLWL WDNYX UD]LQX FLMHQD
NRMX GLNWLUD QDMYHL SRQX D D RQ VH X SUDYLOX QDOD]L X QDMUD]YLMHQLMRM ]HPOML
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HOHPHQDWDSRQXGH

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.$/.8/$&,-$&,-(1$

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u kalkulaciji obuhvate svi trokovi, GLIHUHQFLUDQRVW]DKWLMHYDUD]YUVWDYDQMHSRYUVWDPDL
UDVSRUH LYDQMH SR PMHVWLPD L QRVLWHOMLPD WURNRYD SULODJRGOMLYRVW SRGUD]XPLMHYD
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Sa stajalita vremenske dinamikHL]UDGHNDONXODFLMHVHUD]YUVWDYDMXXSUHWKRGQHLOL
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FLMHQHXLQDNDSULMHSRHWNDL]UDGHRGQRVQRSUHGSRHWDNSRVORYQHJRGLQH2WXGDMRM
SRWLHLQD]LY3UHWKRGQDNDONulacija iskazuje nam cijenu kotanja kao i prodajnu cijenu
WH VH L] QMH L]YRGL ]DNOMXDN LVSODWL OL VH L]UDGD SURL]YRGD LOL REDYOMDQMH XVOXJH 2YD MH
NDONXODFLMD XMHGQR L WHPHOM ]D YR HQMH SROLWLNH FLMHQD ]D NRQWUROX WURNRYD L XYLG X
HNRQRPLQRVWSRVORYDQMD

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XLQDND WH VOXL NDR NRQWUROD SUHWKRGQH NDONXODFLMH ,VWR WDNR RYD QDP NDONXODFLMD
JRYRULRRVWYDUHQRPGRELWNXLOLJXELWNX

8XJRVWLWHOMVWYXVHNRULVWHWULPHWRGHNDONXODFLMHLWR

GLREHQDLOLGLYL]LMVND
GLREHQDVHNYLYDOHQWQLPEURMHYLPDL
GRGDWQDLOLDGLWLYQD

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RGUH HQRJ YUHPHQVNRJ UD]GREOMD V NROLLQRP RVWYDUHQLK XNXSQLK XLQDND X WRP
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XNXSQLWURNRYL +UD]OLND
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NROLLQDXLQDNDEURMXVOXJD

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2YX NDONXODFLMX PRJXH MH L]UDGLWL VDPR SRG XYMHWRP SRWSXQH KRPRJHQRVWL
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WRQHELELORPRJXHXXYMHWLPDUD]QRYUVQRJDVRUWLPDQD.DNRMHXSUDNVLWRL]QLPDQL
YUORULMHGDNVOXDMSULPMHQDGLREHQHNDONXODFLMHLPDRJUDQLHQHPRJXQRVWL


'LREHQD PHWRGD V HNYLYDOHQWQLP EURMHYLPD SULPMHQMXMH VH X XYMHWLPD EURMQRJ

UD]QRYUVQRJDVRUWLPDQDRGQRVQRNDGDXLQFLQLVXLVWRYUVQL8WDNRYRPVOXDMXSRVWRML
vie proizvoda ili usluga koji se razlikuju po kvaliteti, brojnosti i opremljenRVWL SD L SR
WURNRYLPDWRVHYHXQDQMLK3ULPMHQDRYHPHWRGHMHQHRSKRGQDLNDGDLPDPRLVWL
SURL]YRGLOLXVOXJXDOLUD]OLLWHNYDOLWHWHSDLVWRNDRLXVOXDMXUD]QRYUVQRJDVRUWLPDQD
WURNRYH QLMH PRJXH SRMHGLQDQR REUDXQDYDWL ]D UD]OLLWH NYDOLWHWH LVWRJ SURL]YRGD
SRJRWRYR QH ]D SRVYH UD]OLLWH SURL]YRGH .RG RYH PHWRGH HNYLYDOHQWQL EURMHYL VX
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L]YHVWL PHWRGRP HNYLYDOHQWQLK EURMHYD D VDPD VH PHWRGD VDVWRML X WRPH GD VH QD
direktne trokove dodaju u postotku indirektni trokovi. Tome se jo pridodaje i
SODQLUDQDUD]OLNDXFLMHQLSDVHMHGLQLQDFLMHQDGRELYDSRIRUPXOL

-HGLQLQDFLMHQD GLUHNWQLWURNRYLLQGLUHNWQLKWURNRYD

VWLPHGDVHLQGLUHNWQLKWURNRYDL]UDXQDYDSRIRUPXOL

XNXSQLWURNRYLGLUHNWQLWURNRYL
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GLUHNWQLWURNRYL

LOL

GLUHNWQLWURNRYLSRDVRUWLPDQX

XNXSQLGLUHNWQLWURNRYL

2YD PHWRGD L]UDGH NDONXODFLMD SULPMHQMXMH VH NRG YHHJ DVRUWLPDQD SURL]YRGD
WR MH NDUDNWHULVWLQR X SURL]YRGQML MHOD L SLD 8 RYRM SURL]YRGQML SR]QDWL VX GLUHNWQL
trokovi, a NOMXQL MH SUREOHP NDNR SRGLMHOLWL LQGLUHNWQH WURNRYH QD QRVLWHOMH WURNRYD
=ERJWRJDLL]UDXQDYDPRSRVWRWDNLQGLUHNWQLKWURNRYDSUHPDSULND]DQLPIRUPXODPD
LWLPHUMHDYDPRSUREOHPNOMXD]DSRGMHOXLQGLUHNWQLKWURNRYD

8 XJRVWLWHOMVWYX VH FLMHQH MHOD L SLD L]UDXQDYDMX L V SRPRX NDONXODFLMH X]
SULPMHQX PDUH .ODVLQD VKHPD NDONXODFLMH X VXVWDYX PDUH VDGUL XNXSDQ L]QRV
nabavnih cijena s dodatkom zavisnih trokova osnovnog materijala u izradi proizvoda
LOLXVOXJDSDNDGVHWRPXGRGDLSODQLUDQDGRELWWDGDPDUDSUHGVWDYOMDUD]OLNXL]PH X
SURGDMQHFLMHQHLWURNRYDGLUHNWQLKPDWHULMDOD$NRVHPDUDLVNDHXSRVWRWNXWLPHVH
RODNDYD VYDND GDOMQMD L]UDGD SUHWKRGQH NDONXODFLMH MHU VH VDPR SRVWRWDN PDUH
SULPMHQMXMH QD L]QRV RVQRYQLK PDWHULMDOD 2YD PHWRGD L]UDXQD SURGDMQH FLMHQH
QDURLWRMHSRJRGQD ]D SLDMHUVHSLDQDEDYOMDMXLSURGDMXSRQDWXUDOQLPMHGLQLFDPD
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SRWSXQRVWLSULPMHQMXMHLVNOMXLYRXWUJRYLQL



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izradi kalkulacija, ponajprije zbog brojnosti i heterogenosti proizvoda i usluga to
RQHPRJXDYDSULPMHQXQHNLKPHWRGDIRUPLUDQMDFLMHQDWURNRYLSOXVSDVHQDMHH
XSRWUHEOMDYD PHWRGD SRQXGH L SRWUDQMH LOL PHWRGD L]UDYQDYDQMD FLMHQD V QDMYHLP
SRQX DHP D RG PHWRGD NDONXODFLMD QDMHH VH NRULVWL GLREHQD PHWRGD V
HNYLYDOHQWQLPEURMHYLPD

(.21206.,35,1&,3,5(352'8.&,-(
,0-ERILA USPJENOSTI POSLOVANJA

8JRVWLWHOMVNDSRGX]HDSULRVWYDULYDQMXVYRMLKJRVSRGDUVNLK]DGDWDNDDXRNYLUX
GUXWYHQHUHSURGXNFLMHWUHEDMXYRGLWLUDXQDRWRPHGDSRVORYQHUH]XOWDWHRVWYDUXMXVD
to manjim ulaganjem rada i sredstava za prRL]YRGQMX7RSRGUD]XPLMHYDUDFLRQDOQRVW
XNRULWHQMXVYLKLPEHQLNDUHSURGXNFLMH$GDELVHRVWYDULODUDFLRQDOQRVWXNRULWHQMX
UDGD L VUHGVWDYD UDGD XWYU XMX VH RGUH HQL HNRQRPVNL SULQFLSL 7L SULQFLSL ]DSUDYR
SUHGVWDYOMDMXSUDYLODNRMLKVHWUHEDSULGUDYDWLXRUJDQL]LUDQMXSRVORYDQMD

3RVORYQDSROLWLNDXJRVWLWHOMVNLKSRGX]HDPRUDELWLSURHWDHNRQRPLMRPMHUVDPR
WDNR X VYRP SRVORYDQMX PRH SRVWLL SRYROMQH HNRQRPVNH UH]XOWDWH (NRQRPLMD
SRGX]HD RVWYDUXMH VH SRYHDQMHP SURL]YRGQRVWL HNRQRPLQRVWL L UHQWDELOQRVWL
SRVORYDQMD 3UHPD WRPH SURL]YRGQRVW HNRQRPLQRVW L UHQWDELOQRVW MHVX WHPHOMQL
HNRQRPVNL SULQFLSL UHSURGXNFLMH D L]UDXQDYDQMHP XVSMHQRVWL SRVORYDQMD QD WHPHOMX
ovih principa pokazuje se uspjenost poslovanja.

0MHUHQMH SUDHQMH L DQDOL]D SURL]YRGQRVWL HNRQRPLQRVWL L UHQWDELOQRVWL
RPRJXXMXSRGX]HXGRL GRVD]QDQMDRUH]XOWDWLPDVYRJDUDGDLRLPEHQLFLPDNRML
SRVSMHXMXSRVORYDQMH,VWRWDNRPMHUHQMHSUDHQMHLDQDOL]DRYLKSULQFLSDRPRJXXMH
SRGX]LPDQMH RGJRYDUDMXLK mjera za poboljanje organizacije rada, kvalifikacijske
VWUXNWXUH UDGQLND WHKQLNH L WHKQRORNH RSUHPOMHQRVWL D RVWYDUHQMHP SRYHDQRJ
GRKRGDNDRPRJXXMHLYHHSODHUDGQLND

6DVWDMDOLWDHNRQRPLMHUDGD]DXJRVWLWHOMVNDMHSRGX]HDQDMYDQLMLRGQRVL]PH X
YULMHGQRVWL XODJDQMD X SURFHVX UDGD L SRVWLJQXWLK SRVORYQLK UH]XOWDWD QD WHPHOMX WLK
XODJDQMD 5H]XOWDW UDGD L XODJDQMD X UDG XJRVWLWHOMVNLK SRGX]HD MHVX RGUH HQL
SURL]YRGL L XVOXJH D QDPLMHQMHQL VX SURGDML QD WULWX RGQRVQR ]DGRYROMHQMX SRWUHED
RGUH HQRJ GLMHOD SRWURDD 7RP SURGDMRP RVWYDUXMX VH ILQDQFLMVNL UH]XOWDWL NRML
SUHGVWDYOMDMXSULKRGSRGX]HDDNRMLVHMDYOMDNDRGRKRGDNLOLGRELW1DNRQWRSRNULMH
WURNRYHSRVORYDQMDSRGPLULREYH]HGUXWYHQRM]DMHGQLFLLSODHUDGQLFLPDWURkovi se
SRMDYOMXMX NDR NOMXQR SLWDQMH HNRQRPLMH SRVORYDQMD VYDNRJ SRGX]HD SD WDNR L
XJRVWLWHOMVNRJ7URNRYLVHMDYOMDMXNDRYULMHGQRVQLL]UD]XWURNDRGUH HQHNROLLQHUDGD
LVUHGVWDYD]DSURL]YRGQMX

6WRJDWUHEDQDJODVLWLNDNRWHPHOMQLHNRQRPVNLSULQFLSSUHGVWDYOMDSUDYLORGDVH
RVWYDUHWRYHLUH]XOWDWLX]WRPDQMDXODJDQMDHOHPHQDWDSURL]YRGQMH]QDL uz to
manje trokova 2YDM ]DKWMHY X RUJDQL]DFLML SRVORYDQMD ]DVQLYD VH QD ]DNRQLWRVWL


UHSURGXNFLMH GD VH PRJX RVWYDULWL YHL UH]XOWDWL SRVORYDQMD RG XORHQLK YULMHGQRVWL X
SURFHVX VWYDUDQMD UH]XOWDWD 7R MH UH]XOWDW VSRVREQRVWL RYMHND GD X SURFHVX
SULYUH LYDQMD VWYRUL YLH YULMHGQRVWL QHJR WR MH SRWUHEQR ]D SRGPLUHQMH QMHJRYLK
SRWUHEDRGQRVQR]DREQDYOMDQMHQMHJRYHUDGQHVQDJHXWUoene u procesu rada, kako
ELVHRQDPRJODSRQRYQRLVND]DWLXREQRYOMHQRPFLNOXVXSURL]YRGQMH

(NRQRPVND XVSMHQRVW SRVORYDQMD XJRVWLWHOMVNRJ SRGX]HD L]UDDYD VH L X
VWXSQMD RVWYDUHQLK HNRQRPVNLK SULQFLSD D WR ]QDL GD MH XVSMHQLMH SRVORYDOR RQR
SRGX]HHNRMHMHRVWYDULORYHHUH]XOWDWHSRMHGLQLFLXORHQRJELORLYRJELORPLQXORJ
UDGD2YDMUH]XOWDW SUHGVWDYOMDSRVORYQLXVSMHKL]UDHQNUR]XVSMHQRVWXRVWYDULYDQMX
HNRQRPVNLKSULQFLSDSRVORYDQMD

3RUHGRYLKWHPHOMQLKSULQFLSDXWYU XMXVHLSRVHEQLHNRQRPVNLSULQFLSL2YLP
SULQFLSLPD XWMHH VH QD XVDYUDYDQMH RUJDQL]DFLMH SRVORYDQMD QD UDFLRQDOQR WURHQMH
UDGQHVQDJHVUHGVWDYDLSUHGPHWDUDGDLRPRJXDYDVHQHSUHNLQXWLWRNUHSURGXNFLMH

3RVHEQL HNRQRPVNL SULQFLSL XWYU XMX se i stoga to se rezultati poslovanja i
ulaganja u procesu poslovanja iskazuju u vie oblika i vidova. Ti rezultati poslovanja
PRJXVHLVND]DWLXVOMHGHDWULREOLND

NDRIL]LNLSURL]YRGLOLXVOXJD
NDRYULMHGQRVWSURL]YRGDLOLXVOXJDRVWYDUHQDQMLKRYRPSURGDMRPL
NDRGRKRGDNGRELWNRMLMHUH]XOWDWXORHQRJLYRJUDGDQRYRVWYRUHQD
YULMHGQRVW

1D WHPHOMX UDODQMLYDQMD UH]XOWDWD SRVORYDQMD QD WUL SRMDYQD REOLND PRH VH L]
WHPHOMQRJHNRQRPVNRJSULQFLSDL]YHVWLWULSRVHEQDSULQFLSD7RVXSULQFLSL

SURL]YRGQRVWL
HNRQRPLQRVWLL
UHQWDELOQRVWL

3ULQFLS SURL]YRGQRVWL WUHED RVLJXUDWL HILNDVQR NRULWHQMH OMXGVNRJ LPEHQLND X
SURL]YRGQMLRGQRVQRWRYHHUH]XOWDWHXNRULWHQMXUDGD

3ULQFLSHNRQRPLQRVWLWUHEDRVLJXUDWLXYMHWH]DVQLHQMHWURNRYDXSURL]YRGQML

3ULQFLS UHQWDELOQRVWL WUHED RVLJXUDWL GD VH DQJDLUDQD VUHGVWYD WR UDFLRQDOQLMH
NRULVWHLPHVHRVLJXUDYDYHLSULKRGRGQRVQRGRKRGDNLOLGRELW

0MHUHQMHP SUDHQMHP L DQDOL]RP SURL]YRGQRVWL HNRQRPLQRVWL L UHQWDELOQRVWL
LVND]XMHPR L XVSMHQRVW SRVORYDQMD XJRVWLWHOMVNRJ SRGX]HD ,] WRJD H VH UD]ORJD
SRVHEQR REUDGLWL VYDNL RG RYD WUL SULQFLSD NDR HNRQRPVNL SULQFLSL L NDR SRND]DWHOML
uspjenosti poslovanja.


352,=92'12675$'$88*267,7(/-6798

9HMHLVWDNQXWRNDNRMHWHPHOMQL]DKWMHYSULQFLSDSURL]YRGQRVWLUDGDGDVHRVWYDUL
WR YHL IL]LNL REXMDP proizvodnje uz to manje trokova rada. Proizvodnost rada, s
RYRJD MH VWDMDOLWD WHPHOMQL LPEHQLN SRYHDQMD LYRWQRJ VWDQGDUGD OMXGL L JODYQL
LPEHQLN GDOMQMHJD SURJUHVD RYMHDQVWYD Proizvodnost rada u najirem smislu
SUHGVWDYOMDRGQRVSURL]YRGQMHLNROLLQHUDGDXWURHQH]DWXSURL]YRGQMX

8QHNLPJRVSRGDUVNLPJUDQDPDPMHUHQMHSURL]YRGQRVWLUDGDYUORMHMHGQRVWDYQR
GRNMHXXJRVWLWHOMVWYX]QDWQRVORHQLMHXSUYRPUHGX]ERJEURMQRVWLUD]OLLWLKSRVORYD
SURL]YRGDLXVOXJD

3URL]YRGQRVWUDGDUHGRYLWRVHL]UDDYDXREOLNXUD]ORPNDNRMHPMHEURMQLNNROLLQD
SURL]YRGD LOL XVOXJD D QD]LYQLN XORHQD NROLLQD UDGD DOL VH NRULVWL UHFLSURQL RGQRV
RYRJDUD]ORPND

=DWRNDHPRGDVHSURL]YRGQRVWPRHL]UD]LWLNDR

NROLLQDSURL]YRGDL]UD HQDXMHGLQLFLUDGQRJYUHPHQDUDGQLNVDW
UDGQLNGDQUDGQLNPMHVHFLUDGQLNJRGLQDL
NROLLQDUDGQRJYUHPHQDNRMDMHXWURHQD]DL]UDGXMHGLQLFHSURL]YRGD

=ERJ WRJD LPDPR L UDQLMH VSRPHQXWH GYLMH PRJXQRVWL L]UDXQD SURL]YRGQRVWL V
SRPRXGYLMHIRUPXOH

'RKRGDNGRELW
3URL]YRGQRVWUDGD

SODHUDGQLND

LOL

XWURHQLUDG
3URL]YRGQRVWUDGD

NROLLQDSURL]YRGQM H

2GPDKWUHEDLVWDNQXWLNDNRXXJRVWLWHOMVWYXSURL]YRGQRVWUDGDLPDYHOLNL]QDDMMHU
je zbog organskog sastava sredstava u strukturi trokova elemenata proizvodnje udio
LYRJUDGD]QDWQRYHLQHJRXGUXJLPJRVSRGDUVNLPREODVWLPD,VWRWDNRHYLGHQWQRMH
GD MH SURL]YRGQRVW UDGD X XJRVWLWHOMVWYX ]QDWQR QLD QHJR X GUXJLP SURL]YRGQLP
REODVWLPDJRVSRGDUVWYD5D]OR]L ]DRYRVXEURMQLDOL MHVYDNDNRQDMYDQLML SUHWHLWRVW
RVREQRJDUDGDRGQRVQR]DQHPDULYXWMHFDMPHKDQL]DFLMHQDSURFHVUDGD3URFHVUDGD
PDNVLPDOQR MH LQGLYLGXDOL]LUDQ D SUREOHP GRGDWQR RWHDYD YHOLNL XGLR VH]RQVNLK
UDGQLND NRML RVLP VODELMH NYDOLILNDFLMVNH VWUXNWXUH SRND]XMX L QHGRYROMQX
]DLQWHUHVLUDQRVW]DYLVRNHUH]XOWDWHUDGD

3RUHG VYLK REMHNWLYQLK SRWHNRD X PMHUHQMX SURL]YRGQRVWL UDGD X XJRVWLWHOMVWYX
LSDNMHWRPMHUHQMHQXQRVWMHUMHNDRWRMHLVWDNQXWRSURL]YRGQRVWMHGDQRGWHPHOMQLK
pokazatelja uspjenosti poslovanja.


0-(5(1-(352,=92'1267,5$'$88*267,7(/-6798

7HPHOMQLFLOMPMHUHQMDSURL]YRGQRVWLUDGDMHXWYU LYDQMHUD]LQHGLQDPLNHLNUHWDQMD
SURL]YRGQRVWL NDNR EL VH SUDYRGREQR XRLOL QHGRVWDFL L QD YULMHPH SRGX]HOH PMHUH X
FLOMXXQDSUH HQMDSURL]YRGQRVWL

.DNR MH XJRVWLWHOMVWYR GMHODWQRVW XVOXQRJD NDUDNWHUD PMHUHQMH SURL]YRGQRVWL
neto se razlikuje od drugih djelatnosti L WX VH NRULVWH UD]OLLWH PHWRGH 'D EL VH RYH
metode uspjeno primijenile u mjerenju proizvodnosti rada potrebno je u ugostiteljskim
SRGX]HLPD L]YULWL SRGMHOX UDGD JGMH JRG MH WR PRJXH 7DNYD LUD SRGMHOD UDGD
RPRJXLOD EL PMHUHQMH SURL]YRGQRVWL SR GLMHORYLPD SRGX]HD 6DPR PMHUHQMH
proizvodnosti rada svodi se na mjerenje ostvarene proizvodnje i mjerenje utroena
UDGD3ULWRPHVHSRMDYOMXMXGYDSUREOHPDLWRNDNRL]UD]LWLSURL]YRGQMXLNDNRL]UD]LWL
utroak rada.

3R]QDWR MH GD VH SURL]YRGQMD PRH PMHULWL X IL]LNLP L QRYDQLP
SRND]DWHOMLPD)L]LNDVHPHWRGDVDVWRMLXPMHUHQMXRVWYDUHQHSURL]YRGQMHXIL]LNLP
LOL QDWXUDOQLP MHGLQLFDPD PMHUH LPH GROD]LPR GR VD]QDQMD R NROLLQVNRM PMHUL
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5HSURGXNWLYQDVSRVREQRVW


/LNYLGQRVW SRVORYDQMD X] UHQWDELOQRVW SRVORYDQMD X UREQR QRYDQRP D WR
]QDLWULQRPJRVSRGDUVWYXMHGDQMHRGQDM]QDDMQLMLKSULQFLSDSRVORYDQMD

/LNYLGQRVW SUHGVWDYOMD SURWRQRVW VUHGVWDYD L] SRHWQRJ QRYDQRJ REOLND X
RVWDOH SRMDYQH REOLNH L WR UHGRVOLMHGRP NDNR VH RGYLMD SRVORYQL SURFHV 7R SUDNWLQR
]QDLGDVHQRYDFNDRSRHWQLREOLNSUHQRVLNXSQMRPXPDWHULMDOHVLURYLQHSURL]YRGQMX
XWRNXL]DOLKHJRWRYLKSURL]YRGDLSURGDMRPJRWRYLKSURL]YRGDSRQRYRXQRYDQLREOLN
D RVLJXUDYDQMH WRJD NUXHQMD QD]LYDPR OLNYLGQRVW -HGQRVWDYQLMH UHHQR OLNYLGQRVW
SUHGVWDYOMD VSRVREQRVW SRGX]HD GD RVLJXUD VUHGVWYD NRMLP H XQXWDU SRGX]HD
RVLJXUDWLUHSURGXNFLMVNLFLNOXV

6ROYHQWQRVW SUHGVWDYOMD SODWHQX VSRVREQRVW SRGX]HD GD X VYDNRP WUHQXWNX
SRGPLUL QRYDQD SRWUDLYDQMD SUHPD WUHLP RVREDPD V NRMLPD MH X GXQLNLP
RGQRVLPD

=D SRGX]HH MH L]QLPQR YDQR GD XYLMHN EXGH OLNYLGQR L VROYHQWQR 8 VOXDMX
QHOLNYLGQRVWLSUHNLGDVHSURL]YRGQLSURFHVDXVOXDMXQHVROYHQWQRVWLQDVWDMXSUREOHPL
XRGQRVXQDGREDYOMDHRGQRVQRYMHURYQLNHWRXNUDMQMRMOLQLMLLPD]DSRVOMHGLFXLVWH
SUREOHPHNDRLXVOXDMXQHOLNYLGQRVWL.DRWRSRGX]HHPRUDYRGLWLUDXQDRWRPHGD
EXGHXYLMHNOLNYLGQRLVROYHQWQRMHGQDNRWDNRPRUDYRGLWLUDXQDLRREYH]DPDGUXJLK
SUHPDQMHPXNDNRELRVLJXUDROLNYLGQRVWLVROYHQWQRVW

8JRVWLWHOMVND SRGX]HD ]ERJ VSHFLILQRVWL SRVORYDQMD D QDURLWR WXULVWLNR
XJRVWLWHOMVWYR HVWR LPDMX ]QDDMQLK SUREOHPD V OLNYLGQRX L VROYHQWQRX 5D]ORJ
WRPH MH QDLQ SODDQMD XJRVWLWHOMVNLK XVOXJD SRVHEQR NDGD MH ULMH R PH XQDURGQRP
SURPHWXLNDGDVHSURGDMDXVOXJDXJRYDUDSXWHPDJHQFLMD8WDNYLPXYMHWLPDHNDVH
QD QDSODWX SRWUDLYDQMD L]QLPQR GXJR L ]ERJ WRJD XJRVWLWHOMVND SRGX]HD GD EL
RVLJXUDODOLNYLGQRVWLVROYHQWQRVWPRUDMXX]LPDWLNUDWNRURQHDVNXSHNUHGLWHSDWDNR
MRLYLHXJURDYDMXUHQWDELOQRVWVYRMHJDSRVORYDQMD


e aV fg _ g Yh d f\_ ijVk e bYl`

'58*,',2

25*$1,=$&,-$8*267,7(/-6.,+

32'8=($



*(1(=$5$=92-,6895(0(1(7(1'(1&,-(1$
32'58-87(25,-(25*$1,=$&,-(

8/2*$,=1$$-7(25,-(25*$1,=$&,-(=$5$',
326/29$1-(32'8=($

8ELRORNRMHYROXFLMLRYMHNDUDGMHLPDRRGOXXMXXXORJX8ERUELVSULURGRP]D
VYRMH RGUDQMH RYMHN MH XODJDR RJURPQH QDSRUH WUDHL SUL WRPH QDLQH GD VYRMH
napore smanji a rad olaka. Najprije nastoji svoje pokrete i postupke to vie prilagoditi
SUHGPHWX UDGD QD NRMHP MH UDG REDYOMDR D NDVQLMH QDVWRML SURQDL WDNRYH SUHGPHWH
UDGD NRML H ELWL QDMSRJRGQLML ]D REUDGX 3ULODJR DYDQMH DNWLYQRVWL SUHGPHWLPD UDGD L
SUHGPHWD UDGD L VUHGVWDYD ]D UDG PRJXQRVWLPD DNFLMH SUHGVWDYOMD LDNR X
QDMSULPLWLYQLMHPREOLNXRUJDQL]DFLMXUDGD

8 QDMUDQLMLP YUHPHQLPD VYRMH HYROXFLMH VLJXUQR MH GD RYMHN QLMH ELR VYMHVWDQ
principa organizacije rada, ali je isto tako sigurno da je vrlo brzo doao do svijesti o
potrebi tednje vlasWLWH HQHUJLMH RYMHN VH YH WDGD UXNRYRGL SULQFLSLPD HNRQRPLMH
HQHUJLMH

.DNR MH RYMHNRYD HQHUJLMD RJUDQLHQD ELOR MH SRWUHEQR RVWYDULWL FLOM SULEDYLWL
KUDQXLGUXJDQDMQXQLMDGREUDSULMHQHJRVHWDHQHUJLMDLVFUSL1DWDMQDLQRYMHNVH
VYMHVQRLOLQHVYMHVQRLSDNNRULVWLHNRQRPLMRPYUHPHQD

3ULQFLSL HNRQRPLMH HQHUJLMH L HNRQRPLMH YUHPHQD SUHGVWDYOMDMX DVSHNWH
RUJDQL]DFLMH UDGD RG YUHPHQD RYMHNRYH ERUEH V SULURGRP ]D VYRMH RGUDQMH GR
GDQDQMHJDGDQD8QDMUDQLMRMID]LRYMHNRYDUD]YRMDRYDRUJDQL]DFLMDUDGDRJOHGDVH
QDLQGLYLGXDOQRPSODQX

3RMDYRP SRGMHOH UDGD X SURFHVX SURL]YRGQMH XSRUDEQLK YULMHGQRVWL RUJDQL]DFLMD
rada javlja se u drugom aspektu, na kolektivnom planu. Da bi se ostvario ne vie
LVNOMXLYR LQGLYLGXDODQ FLOM YH ]DMHGQLNL L MHGLQVWYHQ RUJDQL]DFLMD NROHNWLYQRJ UDGD
]DKWLMHYD QH VDPR SULODJR DYDQMH RYMHNRYRJ UDGD VUHGVWYLPD ]D SURL]YRGQMX L
VUHGVWDYD RYMHNRYLP PRJXQRVWLPD YH L SULODJR DYDQMH RYMHND RYMHNX X
NROHNWLYQRPUDGXWHNRRUGLQDFLMXUDGDi podjelu funkcija. Organizacija rada postaje jo
VORHQLMD SRMDYRP YODVQLNLK RGQRVD SD VH MDYOMD X QRYRP YLGX QD VRFLMDOQRP SODQX
Sva ova tri oblika organizacije rada uvjetovana su razvojem drutvenog rada, odnosno
razvojem proizvodnih snaga i drutvenLKRGQRVDXSURL]YRGQML

7LVXDPD JRGLQD RYMHN MH XVDYUDYDR VYRMD RUX D L RUXMD 2G SROXJH SUHNR
OXND L VWULMHOH X SRHWNX QDH HUH LPDPR YH VORHQLMH PHKDQL]PH QDPLMHQMHQH X
prvom redu dizanju i lakem prijenosu tereta. Mehanizmi stvoreni uVWDURPYLMHNXQLVX
LPDOL JRVSRGDUVNL ]QDDM LDNR VX SUHPD VYRMRM WHKQLNRM XVDYUHQRVWL PRJOL WRPH
SRVOXLWL 1DLPH GUXWYHQL RGQRVL NRML VX YODGDOL X VWDURP YLMHNX QLVX RPRJXDYDOL
primjenu strojeva jer se smatralo da usmjeravanje i razvoj drutva s pomRXVWURMHYD
nema ni ekonomske ni drutvene svrhe. Aristotel je smatrao ropstvo za "zdravu i

SULURGQX XVWDQRYX L DNR EL VH NRULVWLOL VWURMHYL ]D JRVSRGDUVNL QDSUHGDN WDGD QH EL
WUHEDORQLPDMVWRUXSRPRQLNDQLJRVSRGDUXURERYD
$OL L X RYDNYLP XYMHWLPD SRVWRML RUJDQL]DFLMD UDGD D NDNR MH SURL]YRGQMD LPDOD
]DQDWVNL NDUDNWHU WR L RUJDQL]DFLMD RGJRYDUD UD]LQL WHKQLNH LQGLYLGXDOQRJD NDUDNWHUD
UDGD]DQDWVNHSURL]YRGQMH

7HN SRMDYRP PDQXIDNWXUH GROD]L GR ]QDDMQLMLK SURPMHQD X RUJDQL]DFLML UDGD
0DQXIDNWXURP RWSRLQMH SURFHV GH]LQWHJUDFLMH SRVORYD V L]UDHQRP WHQGHQFLMRP ND
VYHYLRML]GLIHUHQFLUDQRVWLSRGMHOHUDGD6DPSURL]YRGQLSURFHVVYHVHYLHUDODQMXMH
QD SRMHGLQH RSHUDFLMH D XYMHEDYDQMHP VYRMH UDGQH VSRVREQRVWL RYMHN SRVWLH VYH
YHHUH]XOWDWH2YDNDYQDLQSURL]YRGQMHXYMHWXMHVYHYHXSRWUHEXNRRUGLQDFLMHUDGD
L]PH X SRMHGLQLK RGYRMHQLK UDGQLK PMHVWD D X LVWR YULMHPH L NRQWUROX QDG UDGQLP
PMHVWLPD 8 WDNYLP XYMHWLPD MDYOMDMX VH QRYH PHWRGH RUJDQL]DFLMH X SUYRP UHGX X
SURL]YRGQMLDOLLXSURPHWX

'HWDOMQDSRGMHODUDGDXPDQXIDNWXUQRMSURL]YRGQMLSUREOHPLNRRUGLQDFLMHLNRQWUROH
]DKWLMHYDMXVWDOQRSULVXWDQLQWHUHV]DSURQDODHQMHQRYLKRUJDQL]DFLMVNLKUMHHQMDLPH
VHVWYDUDMXXYMHWL]DQRYLNYDOLWHWDQVNRNNRMLQDVWDMHX;9,,,YLMHNX8RYRPYUHPHQX
proizvodnja izlazi iz uskih okvira cehovskog zanatstva te se rue sve norme cehovske
RUJDQL]DFLMHSURL]YRGQMH3RYHDQMHRSVHJDSURGDMHQDYRGLQDVYHYHXSURL]YRGQMXD
WR ]DKWLMHYD LQYHVWLUDQMH YHHJ NDSLWDOD L XNOMXLYDQMH VYH YHHJ EURMD UDGQH VQDJH
7UJRYDNL NDSLWDO VYH YLH SULWMHH X PDQXIDNWXUX L SUHWYDUD VH X LQGXVWULMVNL NDSLWDO
1DVWDMHYULMHPHLQGXVWULMDOL]DFLMHLNDSLWDOLVWLNLKRGQRVDXSURL]YRGQMLNRMHNDUDNWHUL]LUD
HNVSORDWDFLMDQDMDPQHUDGQHVQDJHRGVWUDQHYODVQLNDNDSLWDOD

1D WRP SXWX GUXWYHQRJ UD]YRMD VYH VH YLH XSRWSXQMXMX LQWHUQL WHKQLNL L
RUJDQL]DFLMVNLHOHPHQWLNDRRVQRYD]DSRMDYXJRVSRGDUVNLKSRGX]HDWHVYHYLHLVWLX
YDQMVNH WULQH SUHWSRVWDYNH QMHJRYH HJ]LVWHQFLMH 2VQRYQD NDUDNWHULVWLND
PDQXIDNWXUQRJ SRGX]HD NDR REOLND NDSLWDOLVWLNRJ QDLQD SURL]YRGQMH MH NRRSHUDFLMD
QDMDPQLKUDGQLNDNRMLUDGHXNRULVWNDSLWDOLVWHNRMLSDNUXNRYRGLLXSUDYOMD

5D]YRM ]QDQRVWL L WHKQLNH SRVHEQR X ;,; VWROMHX WH XYR HQMH VWURMHYD X
SURL]YRGQMX RPRJXXMH SRYHDQMH SURL]YRGQMH L VQLHQMH FLMHQH SURL]YRGD WR
GRYRGL GR QDJORJ LUHQMD WULWD L DNXPXODFLMH RJURPQRJ NDSLWDOD 8 LVWR YULMHPH
intenzivno se razvijaju trgovina i drugi oblici drutvene nadgradnje izvan proizvodnje.
.DSLWDOLVWL MDDMX YODVWLWX SR]LFLMX UD]YLMDQMHP ]DWLWQH VWUXNWXUH X SUYRP UHGX GUDQLP
DSDUDWRP D WDNR HU L SURLULYDQMHP PUHD QRVLODFD DNWLYQRVWL ]DLQWHUHVLUDQLK ]D
SURLUHQMH SODVPDQD ,VWRYUHPHQR V UD]YRMHP NDSLWDOLVWLNRJ VXVWDYD GUXWYHQLK
RGQRVD VWDOQR VH ]DRWUDYD HOHPHQW HNVSORDWDFLMH SRYHDYD VH EURM SULSDGQLND
UDGQLNH NODVH L SRMDYOMXMX VH ]DHFL QMH]LQD NODVQRJ RUJDQL]LUDQMD 8 WDNYLP XYMHWLPD
WHKQLNLLRUJDQL]DFLMVNLLPEHQLFLSRVWDMXSUREOHPHNRQRPLMHSRGX]HDVYHYLHWRVH
drutveni i tULQLLPEHQLFLNRPSOLFLUDMX

,] WDNRYH MH VLWXDFLMH WUHEDOR WUDLWL L]OD] 8 XYMHWLPD UD]YLMHQH WHKQLNH SRGMHOH
UDGD MDYOMD VH SRWUHED SRWSXQRJD NRRUGLQLUDQMD L VLQNURQL]LUDQMD UDGD QD VYLP UDGQLP
PMHVWLPD WH SRWUHED ULJRUR]QH NRQWUROH UDGD GD EL VH RVLJXUDR SRWUHEDQ ULWDP
SURL]YRGQMH L RGJRYDUDMXD SUHFL]QRVW X L]UDGL SURL]YRGD -HGQD RG JODYQLK
NDUDNWHULVWLND RUJDQL]DFLMH UDGD X RYRP YUHPHQX UD]YRMD LQGXVWULMH MH RUJDQL]DFLMVNR
diferenciranje pripreme, izvrenja i kontrole kao faza u obavljanjX SURFHVD UDGD L


RUJDQL]LUDQMD UDGD X VYDNRM ID]L VD FLOMHP PDNVLPL]LUDQMD SURGXNWLYQRVWL 0H XWLP

UD]YRM RUJDQL]DFLMH UDGD NRML VH RGYLMDR XVSRUHGR V UD]YRMHP SURL]YRGQMH QLMH X LVWR
YULMHPHSUDWLORRGJRYDUDMXHL]XDYDQMHRUJDQL]DFLMHQLWLMHELORSRNXDMDGDVHERJDWD
LVNXVWYD VWHHQD NUR] SUDNVX RUJDQL]LUDQMD XRSDYDMX QD QDLQ NRML EL GRYHR X VIHUL
RUJDQL]DFLMH GR SRVWDYOMDQMD RGUH HQLK SULQFLSD LOL XWYU LYDQMD QMH]LQLK ]DNRQLWRVWL
tovie, sve do XVIII vijeka, za razliku od niza drugih znanosti koMHSRVWLXJUDQGLR]QH
UH]XOWDWH QHPD QL WUDJD ]QDQRVWL NRMD EL VH EDYLOD RUJDQL]DFLMRP DN VH L ULMH
RUJDQL]DFLMDSRMDYLODWHNXSUYRMSRORYLQL;,;VWROMHD

Ipak, cijeli proces proizvodnje i drutvenoHNRQRPVNRJVXVWDYDIXQNFLRQLUDDOLMH
SRGUXMH RUJDQL]DFLMH SUHSXWHQR LQWXLFLML L SRMHGLQDQLP ]DKYDWLPD 3UREOHP
RUJDQL]DFLMHL]XDYDVHDOLQHNDRGRPHQD]QDQVWYHQRJDLVWUDLYDQMDVRULMHQWDFLMRP
QD XRSDYDQMH SRVWRMHH SUDNVH =DSUDYR X WR YULMHPH MR QHPDPR ]QDQVWYHQRJD
SULVWXSDXLVWUDLYDQMXRSLKLVSHFLILQLKXYMHWDXGUXWYHQLPLSURL]YRGQLPRGQRVLPD
DQLVXVHQLRIRUPLOH]QDQVWYHQHGLVFLSOLQHNRMHVXRVORQDF]DUD]YRMRUJDQL]DFLMHNDR
]QDQRVWL

7HN SRORYLQRP ;9,,, VWROMHD ]QDWQLMLP UD]YRMHP SURL]YRGQLK VQDJD L
RGJRYDUDMXLP PLMHQMDQMHP GUXWYHQLK RGQRVD X SURL]YRGQML GROD]L GR ]DSDHQLMHJ
]DQLPDQMD ]D SUREOHPH L XRSDYDQMH UH]XOWDWD GRELYHQLK HNVSHULPHQWDOQLP
LVSLWLYDQMLPD 1R L GDOMH VX SUHGPHW WLK LQWHUHVD ELOL VDPR SUREOHPL SRGMHOH UDGD
DQDOL]DHOHPHQWDUQLKRSHUDcija i usavravanje metoda rada.

3UHG NUDM ;,; VWROMHD WHLWH VH X SURXDYDQMX RUJDQL]DFLMH UDGD VWDYOMD QD
WHKQLNLDVSHNWSUREOHPDRUJDQL]DFLMH$PHULNDQDF7D\ORUVXVWDYQRMHHNVSHULPHQWDOQR
LVWUDLYDRRUJDQL]DFLMXUDGDXLQGXVWULMVNRPSRGX]HXGRNMH)UDQFX])D\ROSURXDYDR
SUREOHPHRUJDQL]DFLMHUXNRYR HQMDXSRGX]HX7RVXGYDQDM]QDDMQLMDSUHGVWDYQLND
WRJD YUHPHQD NRML VX VH EDYLOL ]QDQVWYHQLP LVWUDLYDQMHP RUJDQL]DFLMH UDGD L LML VX
UDGRYLSUHGVWDYOMDOLRVQRYX]DUD]YRMQRYH]QDQRVWLRRUJDQL]DFLMLUDGDLRUJDQL]DFLML
SRGX]HD

9LGMHOL VPR GDNOH GD MH RUJDQL]DFLMD UDGD VWYRUHQD RQRJD WUHQD NDGD VH RYMHN
ODWLRUDGDLGDMHVWDUDNROLNRLRYMHNRYUDG6DPDULMHRUJDQL]DFLMDSRWMHHRGJUNH
ULMHL RUJDQRQ WR ]QDL RUX H ,] ULMHL RUJDQRQ L]YHGHQD MH ULMH RUJDQL]DP X
]QDHQMX LYR ELH VD VYRMLP RUJDQLPD NRMH VDLQMDYDMX LYRWQX FMHOLQX 8 LYRP
RUJDQL]PX SRVWRML VNODG IXQNFLMD VYLK GLMHORYD NRML VH PH XVREQR GRSXQMDYDMX L
koordiniraju, to zapravo predVWDYOMD RUJDQL]DFLMX IXQNFLRQLUDQMD LYRWQLK DNWLYQRVWL 6
YUHPHQRP VH PLMHQMDOD L XSRWUHED L]YHGHQH ULMHL RUJDQL]DFLMD 7DNR RQD R]QDXMH L
VUHGVWYR NRMLP VH SRVWLH RGUH HQL FLOM DOL X SUHQHVHQRP VPLVOX L VXVWDY SUDYLOD
VYXJGMH JGMH VH RGYLMD RUJDQL]LUDQD GMHODWQRVW 6 YUHPHQRP NDNR VH NRULVWLR WHUPLQ
RUJDQL]DFLMH X VPLVOX ]QDHQMD ULMHL RG NRMH YRGL SRULMHNOR GROR MH L GR HYROXFLMH L
RERJDLYDQMDQMHJRYDVDGUDMD

6XYUHPHQL DXWRUL QD UD]OLLWH QDLQH GHILQLUDMX SRMDP L ]QDHQMH RUJDQL]DFLMH
2QL SROD]H XJODYQRP RG LQMHQLFH GD MH RUJDQL]DFLMD VNXS RGQRVD L GD LPD RGUH HQL
FLOM2UJDQL]DFLMDMHGDNOHSURFHVDOLLUH]XOWDWWRJDSURFHVD.DRSURFHVRUJDQL]DFLMDMH
WUDMQD MHU VYH WR MH SUHGPHW RUJDQL]LUDQMD VYL HOHPHQWL L RGQRVL PH X QMLPD QDLQ
NDNR RQL IXQNFLRQLUDMX X SURFHVX UHSURGXNFLMH VYH MH WR X VWDOQLP SURPMHQDPD SRG
XWMHFDMHPLPEHQLNDRNRMLPDWHSRMDYH]DYLVH.DRUH]XOWDWRUJDQL]LUDQMDRUJDQL]DFLMD

MHSULYUHPHQDRQDMHVDPRMHGQRSUROD]QRVWDQMHNRMHXRGUH HQRPYUHPHnu, vie ili

PDQMHRGJRYDUDSRVWRMHLPXYMHWLPD=DSUDYRRUJDQL]DFLMDVHSRGXWMHFDMHPSURFHVD
RUJDQL]LUDQMDVWDOQRPLMHQMDLSRVWDMHMHGQRQRYRVWDQMHRGQRVQRQRYDRUJDQL]DFLMD7R
MH UH]XOWDW SURFHVD RUJDQL]LUDQMD .DGD VH SURPLMHQH LPEHQLFL NRML RUJDQL]DFLMX
XYMHWXMXQDVWDMHQRYRRUJDQL]DFLMVNRVWDQMHNRMLPVHHOL]ERJSURPLMHQMHQLKRGQRVD
XYMHWXMXLK HOHPHQDWD NYDOLWHWQR RVLJXUDWL VXVWDY X NRMHP H XVSMHQLMH RVWYDULWL FLOM
2UJDQL]DFLMD VH L XVSRVWDYOMD GD EL RGUH HQL VXVWDY RVWYDULR FLOM MHU EH] RUJDQL]DFLMH
QLMHGDQVXVWDYQHELPRJDRIXQNFLRQLUDWL3UHPDWRPHFLOMVXVWDYDMHLFLOMRUJDQL]DFLMH
$NR MH FLOM RUJDQL]DFLMH NDR SURFHVD XVSRVWDYOMDQMH RGUH HQH RUJDQL]DFLMH NDR VWDQMD
RQGD FLOM RUJDQL]LUDQMD QLMH ELOR NDNYR RUJDQL]DFLMVNR VWDQMH YH QDMEROMH X GDQLP
XYMHWLPD

8 LVWR YULMHPH RUJDQL]DFLMD MH L ]QDQRVW NRMD LVWUDXMH SRMDYH NRMH XWMHX QD
IRUPLUDQMHRGQRVDDQMHQMHFLOMRWNULWL]DNRQLWRVWLNRMHYODGDMXPH XSRMDYDPDXQMHQRM
REODVWL NDR L ]DNRQLWRVWL NRMH YODGDMX X SURFHVLPD X NRMLPD VH WH SRMDYH RUJDQL]LUDMX
2VLPWRJDQMH]LQMHFLOMSRVWDYLWL]DNRQHSRNRMLPDVHRVWYDUXMHRSWLPDOQDRUJDQL]DFLMD
X NRQNUHWQLP XYMHWLPD L V NRQNUHWQLP FLOMHP WH GD QD RVQRYL WLK ]DNRQD RPRJXL
SUHGYL DQMH SURPMHQD HIHNDWD D RYLVQR R SURPMHQL SRMDYD NRMH VH RUJDQL]LUDMX L
VDPRJD SRVWXSND X SURFHVX RUJDQL]LUDQMD 1MH]LQ MH NUDMQML FLOM RPRJXLWL PMHUHQMH
HIHNDWDVYDNHPMHUHNRMDMHGRYHODGRSURPMHQHRUJDQL]DFLMH

,]VYHJDSURL]OD]LGDQHPDSRGUXMDOMXGVNRJGMHORYDQMDXNRMLPDRUJDQL]DFLMD
QLMH SULVXWQD 2UJDQL]DFLMD X QDMLUHP VPLVOX ULMHL MHVW REOLN VYDNRJ XGUXLYDQMD OMXGL
UDGLSRVWL]DQMDQHNRJ]DMHGQLNRJFLOMD

6YRMRPRUJDQL]DFLMVNRPDNWLYQRXOMXGLVHXGUXXMXLRUJDQL]LUDMXUDGLVUHGVWYDL
XVSRVWDYOMDMXRGUH HQHRGQRVHL]PH XUDGDLVUHGVWDYDWHWDNRVYRMLPRUJDQL]LUDQMHPL
SURFHVRP UDGD NRULVWHL SUL WRPH VUHGVWYD RPRJXXMX VHEL L GUXWYX ]DGRYROMHQMH
potreba. Prema tome, rad i sredstva za proizvodnju su osnova drutvene reprodukcije.
'DELVHRVWYDULODGUXtvena reprodukcija, potrebno je ostvariti organizaciju sredstava,
RGUHGLWLQMLKRYL]ERUVWUXNWXUXLIXQNFLRQDOQXNYDOLWHWXNDNRELWDVUHGVWYDELODVSRVREQD
SRVOXLWL NDR LQVWUXPHQWL X SURFHVX UDGD 8 LVWRP VPLVOX SRWUHEQR MH RVWYDULWL L
RUJDQL]DFLMX UDGD RGQRVQR XVWURMLWL SURFHV UDGD NRML H ELWL SULPLMHQMHQ QDG
VUHGVWYLPD L V SRPRX QMLK GDWL NDR UH]XOWDW SURL]YRGH VSRVREQH GD ]DGRYROMH
RGUH HQH SRWUHEH 7DNR RUJDQL]LUDQ UDG L RUJDQL]LUDQD VUHGVWYD XVSRVWDYOMDMX QL]
X]DMDPQR]DYLVQLKXWMHFDMDLRUJDQL]DFLMVNLKRGQRVD5DGVUHGVWYDQMLKRYLRUJDQL]LUDQL
RGQRVL L IXQNFLRQLUDQMH UDGL RVWYDUHQMD RGUH HQLK FLOMHYD X SURFHVX GUXWYHQH
UHSURGXNFLMHSUHGVWDYOMDMXRGUH HQLRUJDQL]DFLMVNLVXVWDY7DMRUJDQL]DFLMVNLREOLNGDQDV
QD]LYDPRSRGX]HHFLOMHYLUDGLVUHGVWYDVXSRGVXVWDYWRJDVXVWDYDDSRGX]HHMH
podsustav procesa ukupne drutvene reprodukcije.

35(*/('261291,+35$9$&$60-(529$7(25,-(

25*$1,=$&,-(1-,+29$*(1(=$,5$=92-

.DR SUDNVD RUJDQL]DFLMD MH YUOR VWDUD 2GUH HQD QDHOD RUJDQL]LUDQMD ELOD VX
poznata jo starim narodima jer bi bez njih bilo nezamislivo izvesti tako grandiozna


GMHOD NDR WR VX QSU NLQHVNL ]LG HJLSDWVNH SLUDPLGH L VOLQR /MXGL VX YH WDGD LPDOL
SUHGRGEX R RUJDQL]DFLML DOL VDPR NDR SUDNVL 3UDNVD MH LSDN SRVOXLOD NDR
RVQRYD GDNDNR SXQR NDVQLMH ]QDQVWYHQR IXQGLUDQRM WHRULML RUJDQL]DFLMH 3XW RG
RUJDQL]DFLMHNDRSUDNVHGR]QDQVWYHQHWHRULMHRUJDQL]DFLMHELRMHYUORGXJLPXNRWUSDQ
Ukupni razvoj drutva, a poVHEQR UD]YRM WHKQLNH L WHKQRORNH RVQRYQH SURL]YRGQMH
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odgovornost, koja podrazumijeva obvezu izvrenja zadataka u skladu s
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RVQRYQLPFLOMHYLPD

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SUHGVWDYOMDMX YUOR VORHQH WYRUHYLQH ]DWLP VWYDUDQMH PXOWLQDFLRQDOQLK NRPSDQLMD NDR
L]UD] VORHQLK XYMHWD SD ]QDDMQH SURPMHQH XQXWDU L L]YDQ SRGX]HD V RGUD]LPD QD
XYMHWHSRVORYDQMDWHSRORDMSRGX]HDNDRGLMHODRNUXHQMDNRMLMHXVWDOQRMLQWHUDNFLMLV
GUXJLP SRGX]HLPD L GUXWYHQR HNRQRPVNLP L SROLWLNLP LPEHQLFLPD 2YL RGQRVL
SRVWDMXVYMHWVNLSURFHV2YDNRL]PLMHQMHQLPXYMHWLPDQLNODVLQHQLQHRNODVLQHWHRULMH
QLVX GRUDVOH 6WYDUD VH REMHNWLYQD SRGORJD X NRMRM VX dosadanje teorije i novi uvjeti
SRWLFDM ]D GDOMQMD SURXDYDQMD L ]D IRUPLUDQMH UD]QRYUVQLK NRQFHSFLMD L SULVWXSD 5D D
VH ]DSUDYR VXYUHPHQD WHRULMD RUJDQL]DFLMH ,DNR PQRJL VPDWUDMX GD MH SRMDYD QRYLK
WHRULMD UH]XOWDW GHIHNWQRVWL WUDGLFLRQDOQLK WHRULMD LSDN MH WD SRMDYD SULMH VYHJD UH]XOWDW
VWYDUDQMD VYH NRPSOHNVQLMLK RUJDQL]DFLMD QRYLK PRGHOD QRYLK IRUPL VXGMHORYDQMD
radnika u upravljanju, u demokratizaciji drutvenoHNRQRPVNLKLSROLWLNLKRGQRVDDWHN
]DWLPSUHYODGDQLKSRVWDYNLWUDGLFLRQDOQLKWHRULMDRUJDQL]DFLMH

8VXYUHPHQRMWHRULMLRUJDQL]DFLMHSRVWRMHGYDWHRULMVNDNRQFHSWDNRQFHSWVXVWDYD
LNRQFHSWSURMHNWQHRUJDQL]DFLMH

.RQFHSW VXVWDYD 8 VYH EULP SURPMHQDPD RNUXHQMD QDVWDMH SRWUHED GD VH
RUJDQL]DFLMVNL SUREOHPL L SRMDYH REMDVQH WH QRYLP WHRULMVNLP L SUDNWLQLP UMHHQMLPD
XWYUGL RVQRYD RUJDQL]DFLMH 7DNR GROD]L GR SRYH]LYDQMD RSH WHRULMH VXVWDYD L WHRULMH
RUJDQL]DFLMH.RQFHSWRUJDQL]DFLMHNDRVXVWDYDWUHWLUDRUJDQL]DFLMXNDRRWYRUHQLVXVWDY
LML VX GLMHORYL SRGVXVWDYL RUJDQL]DFLMH PH X NRMLPD SRVWRML RGUH HQD YH]D QD RVQRYL
NRMLK VXVWDY L IXQNFLRQLUD 3R NRQFHSWX WHRULMH VXVWDYD WL GLMHORYL PRUDMX ELWL
SUHSR]QDWOMLYL RQL PRUDMX ELWL YH]DQL X] FMHOLQX MHU LPDMX ]DMHGQLNH NDUDNWHULVWLNH X
logici izvravanja organizacijskiKIXQNFLMD2YDMSULVWXSSROD]LLRGNULWHULMDSRVWRMDQRVWL
NRQFHSWDVUHDOQRXLNULWHULMLPDNRMLPRUDMXRVLJXUDWLSULPMHQMLYRVWNRQFHSWDLQMHJRYX
SRWSXQRVW

7HRULMD RUJDQL]DFLMH NDR VXVWDYD QDJODDYD YDQRVW NRPXQLNDFLMVNLK NDQDOD NRML
WUHEDMX SRPRL RGUDYDQMH LQWHUQRJD VXVWDYD SULODJRGOMLYRJ XYMHWLPD RNUXHQMD
YDQRVW SULQFLSD LQWHJULUDQMD DNWLYQRVWL ]DWLP SRVWRMDQMD YLH FLOMHYD RUJDQL]DFLMH NRML
VX SRYH]DQL DOL L DXWRQRPQL WH RUJDQL]DFLMH NDR GLQDPLQRJ L RWYRUHQRJ VXVWDYD V
YH]DPDLRGQRVLPDGLMHORYDVXVWDYDNDRFMHOLQHVGUXJLPVXVWDYLPDL]RNUXHQMD

2YDNDY SULVWXS RUJDQL]DFLML SUHGVWDYOMD UHDOQLML L FMHORYLWLML RGQRV WHRULMH SUHPD
VYRP RVQRYQRP SUHGPHWX LVWUDLYDQMD D VWDY GD MH VYDND RUJDQL]DFLMD VWDOQR
XJURHQDRGVWUDQHXQXWUDQMLKLYDQMVNLKGMHORYDQMDXSXXMHQDWRGDWHRULMDVXVWDYD
LSDNX]VYHHOHPHQWHSURJUHVLYQLMHJSULVWXSDQLMHRWLODGDOMHRGSULKYDHQLKSUDNWLQLK
rjeenja svog vremena.

7RVHQDURLWRRJOHGDXVWDYXGDRUJDQL]DFLMDXYLMHNXFHQWDUVYRJLQWHUHVDVWDYOMD
RVWYDUHQMH VYRMLK FLOMHYD EH] RE]LUD QD GMHORYDQMH RNUXHQMD WH GD WUHED RVWYDULYDWL
GRPLQDFLMX VYRMLK FLOMHYD QDG FLOMHYLPD RNUXHQMD .DNR VX RUJDQL]DFLMH VDPR RGUD]


karaktera drutveno HNRQRPVNLK RGQRVD X NRMLPD SRVWRMH SUHG WHRULMX RUJDQL]DFLMH

SRVWDYOMDVHSLWDQMHXNRMRMHPMHULRQDNDR]QDQVWYHQDGLVFLSOLQDGRLGRWRJDGDVX
problemi sve manje metodoloke, a sve vie ideoloke prirode.

.RQFHSW SURMHNWQH RUJDQL]DFLMH .DNR VX VH ]DKWMHYL L NDUDNWHULVWLNH RNUXHQMD
]QDWQR SURPLMHQLOL X RGQRVX SUHPD RUJDQL]DFLML D L VDPH RUJDQL]DFLMH VX SRVWDOH
PQRJRNRPSOHNVQLMLVXVWDYLVPQRJRSRGVXVWDYDNRMHMHVYHWHHRUJDQL]LUDWLSUDNVD
PRGLILFLUD NRQFHSW RUJDQL]DFLMH NDR VXVWDYD 1DVWDMH NRQFHSW SURMHNWQH RUJDQL]DFLMH
LMH VX RVQRYQH ]QDDMNH X WUDHQMX HODVWLQLMH RUJDQL]DFLMVNHIRUPHNRMD H LSDN ELWL
GRYROMQR YUVWD L HNRQRPVNL SRVWRMDQD X RGQRVX SUHPD NRQNXUHQFLML L L]PLMHQMHQLP
XYMHWLPDUDGD3UDNWLQDUMHHQMDLWHRULMVNDVKYDDQMDXVPMHUDYDMXVHQDL]JUD LYDQMH
RUJDQL]DFLMVNH IRUPH NRMD H ELWL X IXQNFLML L]YUDYDQMD RGUH HQLK ]DGDWDN 6WYDUD VH
NRQFHSW RUJDQL]DFLMH ]D VSHFLILQH ]DGDWNH RGQRVQR SURMHNWH 6 YUHPHQRP VH
WUDQVIRUPLUD RUJDQL]DFLMD X SUDYFX VSHFLMDOL]DFLMH L GLIHUHQFLMDFLMH RUJDQL]DFLMVNLK
VWUXNWXUDSDVHVWYDUDMXSURMHNWQHRUJDQL]DFLMHLVXVWDYXSUDYOMDQMDSURMHNWRP7DNRVH
IXQNFLRQDOQD RUJDQL]DFLMDVYH YLHSULODJR XMHVXVWDYXSURMHNWDPDGDMHXSUDNVLLVWL
SURMHNWQL VXVWDY RVWYDUHQ X PDORP EURMX RUJDQL]DFLMD ,SDN RVQRYQD MH NDUDNWHULVWLND
NRQFHSWD SURMHNWQH RUJDQL]DFLMH X VWYDUDQMX WDNYLK RUJDQL]DFLMVNLK IRUPL NRMH H ELWL
PDNVLPDOQRSULODJRGOMLYHSURPMHQDPDXRNUXHQMX

32'8=((.$262&,2 EKONOMSKA I DRUTVENA

65(',1$

3RGX]HH NDNYR MH GDQDV LPD VYRMH SRMDYQH REOLNH NDR VXVWDY 7L VX SRMDYQL
oblici povijesno uvjetovani razvojem drutva i drutvenih proizvodnih snaga, pa su
SUHPD WRPH UD]OLLWL X UD]QLP ID]DPD HNRQRPVNRJ L GUXWYHQRJ UD]YRMD 8 LVWR MH
YULMHPHLVDPWDMSRMDYQLVXVWDYVYRMLPREOLNRPRUJDQL]DFLMHUDGDLVUHGVWDYDSRYUDWQR
GMHORYDRQDUD]YRMGUXWYDNDRMHGDQRGLPEHQLNDWRJUD]YRMD

Jo u primitivnom stadiju razvoja ljudskoga drutva imamo prve pojavne oblike
RUJDQL]DFLMVNHVSUHJHUDGDLVUHGVWDYD7RMHELRMHGQRVWDYDQVXVWDYVSUHJHRYMHNDL
QMHJRYD RUX D DOL V UD]YRMHP GUXWYD WDM VXVWDY SRVWDMH VYH VORHQLML L UD]YRMHP
SURL]YRGQLK VQDJD L GUXWYHQLK RGQRVD QD RGUH HQRP VWXSQMX UD]YRMD QDVWDMH
SRGX]HH NDR RGUH HQL REOLN RUJDQL]DFLMH UDGD L VUHGVWDYD 'DQDV MH VXYUHPHQR
SRGX]HH VORHQ VXVWDY VD VORHQRP VWUXNWXURP L V PQRJREURMQLP LPEHQLFLPD L
VQDJDPDNRMHRVLJXUDYDMXIXQNFLRQLUDQMHWDNYHVWUXNWXUH

3RGX]HH MH NDR RUJDQL]LUDQL REOLN HNRQRPVNH DNWLYQRVWL VYRMLP UD]YRMHP L
UD]YRMHP GUXWYD PLMHQMDOR VYRM VDGUDM L VYRMD RELOMHMD ,] WRJD MH QDVWDR L SUREOHP
QMHJRYDUD]OLLWRJGHILQLUDQMDLUD]OLLWRJRSLVDNDNRVDVWDMDOLWDSRWUHED
LVWUDLYDQMDWDNRLVDVWDMDOLWDSUDNWLQLKRSHUDWLYQLKFLOMHYDLFLOMHYDGUXWYHQHLSUDYQH
UHJXODWLYHSRORDMDSRGX]HDXRGQRVXQDRVWDOHGUXWYHQHVWUXNWXUH

6XYUHPHQR SRGX]HH LPD VYRMVWYD RUJDQL]LUDQH VDPRVWDOQH HNRQRPVNH
FMHOLQHLPRHVHGHILQLUDWLNDRVNXSOMXGLNRMLNRULVWHLVUHGVWYD]DSURL]YRGQMX
VYRMLP RUJDQL]LUDQLP DNWLYQRVWLPD REDYOMDMX RGUH HQX IXQNFLMX X SURFHVX
drutvene UHSURGXNFLMH 7R EL ELOR QDMRSHQLWLMH ]DMHGQLNR RELOMHMH VXYUHPHQRJD
SRGX]HD NRMH PH XWLP L GDQDV SURLYOMDYD L]YDQUHGQR ]QDDMQH WUDQVIRUPDFLMH X

VYRMRM RUJDQL]DFLMVNRM VWUXNWXUL 'DQDV VH SRGX]HH XYHOLNH UD]OLNXMH L RG REOLND
SULYUHGQH RUJDQL]DFLMH NRML MH SRVWRMDR VYH GR QHGDYQR 3URPMHQRP HNRQRPVNLK L
GUXWYHQLK RGQRVD NRML JD RNUXXMX L SRGX]HH VH SULVLOMDYD GD VYRMX RVQRYQX
SULYUH LYDNXIXQNFLMXWRYLHSUHYODGDLGDVHQDMHGDQQRYQDLQXNORSLXL]PLMHQMHQH
RGQRVH VYRJD RNUXHQMD 7D SURPMHQD X ELWL SRGX]HD RJOHGD VH DN L X VDPRP
QMHJRYRPSRMPX,DNRMHRYDPHWDPRUIR]DSRMDYDVYMHWVNLKUD]PMHUDLSDNMHLQMHQLFD
GD MH SULURGD L]PLMHQMHQRJ SRORDMD L XORJH SRGX]HD QDMRLWLMH RYLVQD R GUXWYHQLP
RGQRVLPD X SURL]YRGQML L R RUJDQL]DFLML WLh odnosa, o drutvenom i ekonomskom
VSHNWUXXNRMHPXVHSRGX]HHQDOD]LLXNRMHPXVHWLRGQRVLQDMEUHPLMHQMDMX

3RUHG GUXWYHQLK RGQRVD GUXJL ]QDDMDQ LPEHQLN X SURPMHQL IXQNFLRQLUDQMD
SRGX]HD RJOHGD VH L X LQWHQ]LYQRP UD]YRMX ]QDQRVWL L WHKQLNH NRML VYRMLP XWMHFDMHP
XYMHWXMX NUXSQX RUJDQL]DFLMVNX L HNRQRPVNX WUDQVIRUPDFLMX SRGX]HD 6XYUHPHQR
SRGX]HHQDVWRMLVHSULODJRGLWLXYMHWLPDUD]YRMD]QDQRVWLLWHKQLNHLSUHGYLGMHWLEXGXH
SRVOMHGLFH WRJ UD]YRMD X VYRP SULODJR DYDMX SUHLVSLWXMH VWDQMH FMHORNXSQRJD
proizvodnog procesa, tehnoloke razine i procesa rada, stanje sirovina i potrebe za
QRYLP SURL]YRGLPD VWDQGDUGH L QRUPDWLYH WULQX SROLWLNX L WULQL SRORDM SUHLVSLWXMH
VXVWDYUXNRYR HQMDLXSUDYOMDQMDLQIRUPDFLMDLRGOXLYDQMDNDGURYVNXSROLWLNXLSRVHEQR
SRORDM L XORJX RYMHND X SURFHVX SURL]YRGQMH -HGDQ RG ]QDDMQLMLK QRYLK HOHPHQDWD
NRML XOD]L X SRGX]HH V QRYRP WHKQLNRP MHVW L ]QDQVWYHQR L WHKQLNR REMHNWLYL]LUDQMH
PDVRYQH SURL]YRGQMH L VYLK RGOXND X VYH]L V QMRP L QMH]LQLP SODVPDQRP QD WULWX
1RYRPMHVWRSRORDMLXORJDSRGX]HD]DKWLMHYDMXSRWSXQXHNRQRPVNXLRUJDQL]DFLMVNX
UDFLRQDOQRVW RGOXND L QDMYLL PRJXL VWXSDQM VLJXUQRVWL X SUHGYL DQMLPD %LOR NDNRYD
greka ima ogromne ekonomske posljedice a ispravno rjeenje ima VYRMHHNRQRPVNHL
drutvene efekte.

'DQDVVXYUHPHQRSRGX]HHPRUDNRULVWLWLPHWRGHSRVORYQHRULMHQWDFLMHXVXVWDY
SULNXSOMDQMD LQIRUPDFLMD L VXVWDYX LQWHUQH FLUNXODFLMH LQIRUPDFLMD SXWHP QRYLK PHWRGD
donoenja odluka, transmisije tih odluka i rukRYRGQLK L GUXJLK LPSXOVD ]D DNFLMX L
L]YUHQMH UDGQLK ]DGDWDND D WR MH VYH ELWQR RUJDQL]DFLMVNL UD]OLLWR QHJR WR MH ELOR X
SRGX]HX XQD]DG QHNROLNR GHVHWDND JRGLQD ,DNR VX ]QDQRVW L WHKQLND SULMH VYHJD
SURGUOH X SURL]YRGQX DNWLYQRVW SRGX]HD QMLKRY XWjecaj se sve vie iri i na
NRPHUFLMDOQX L ILQDQFLMVNX IXQNFLMX DOL MR YLH QD RUJDQL]DFLMX L LVWUDLYDQMH 8SUDYR
SURGRU]QDQRVWLLWHKQLNHXRUJDQL]DFLMVNHLVWUDLYDNHLUD]YRMQHDNWLYQRVWLSRGX]HD
GDMH WRM SRMDYL NDUDNWHULVWLDQ QRY SUDYDF X UD]YRMX VXYUHPHQRJD SRGX]HD 7DNR
SRGX]HH UD]YRMHP NRPSOHNVQLK HNVWHUQLK L LQWHUQLK YH]D VYH YLH SURLUXMH VYRMX
XORJX L ]DGDWNH L QD SRGUXMH GUXWYHQH QDGJUDGQMH SRVWDMH RUJDQL]DWRU L QRVLWHOM
LVWUDLYDNH DNWLYQRVWL X GRPHQL ]QDQRVWL L WHKQLNH DNWLYDQ MH LPEHQLN X RSHP
SROLWLNRP L HNRQRPVNRP UD]YRMX D SUL WRPH RUJDQL]DFLMD WLK DNWLYQRVWL LPD SUHVXGQX
XORJX ]D VWDQMH L SHUVSHNWLYX UD]YRMD 7R XMHGQR ]QDL GD MH SULPMHQD WHRULMH
RUJDQL]DFLMH]DUDGLSRVORYDQMHSRGX]HDELWQDRGUHGQLFDQMHJRYHSHUVSHNWLYH

3RGX]HH NDR RUJDQL]DFLMD LPD GYD DVSHNWD 3UYL MH VRFLMDOQL MHU MH RQR
RUJDQL]DFLMDOMXGLXNRMRMSRVWRMHRGUH HQLPRWLYLL LQWHUHVL ]DXGUXLYDQMHPDGUXJLMH
IXQNFLRQDOQL MHU MH RQR RUJDQL]DFLMD XVPMHUHQD QD RVWYDUHQMH RGUH HQLK HNRQRPVNLK
FLOMHYD NRML VX ]DMHGQLNL =DWR DNR HOLPR RVWYDULWL RSWLPDOQH HNRQRPVNH FLOMHYH
SRWUHEQR MH RUJDQL]LUDWL SRGX]HH WDNR GD PRH UD]YLMDWL SURL]YRGQH VQDJH 2YDM VH
SURFHVRVWYDUXMHXVNOD LYDQMHPRGQRVDL]PH XUDGQHVQDJHLVUHGVWDYDUDGDDOLWDNR
GD IRUPLUDQL RGQRVL RGJRYDUDMX UD]LQL QMLKRYD UD]YRMD 7R XVNOD LYDQMH RGQRVD


SUHGVWDYOMD X ELWL UMHDYDQMH SURSRUFLMD L]PH X VDVWDYQLK HOHPHQDWD NRML LQH VXWLQX
RUJDQL]DFLMH FLOMD ]DGDWND RUJDQD VUHGVWDYD L IXQNFLMD 2UJDQL]DFLMD SRGX]HD
SUHGVWDYOMD GDNOH VSDMDQMH SRMHGLQLK GLMHORYD X MHGQX FMHOLQX NRMRM VH SRVWDYOMD FLOM L
zadatak, osiguravaju potrebna sredstva i uvjeti rada i koja se, da bi uspjeno
IXQNFLRQLUDOD QD RGJRYDUDMXL QDLQ SRNUHH 2YR VH SRVWLH VWDOQLP RWNODQMDQMHP
GLVSURSRUFLMDNRMHVHMDYOMDMXXQXWDUVXVWDYQLKHOHPHQDWDLXVSRVWDYOMDQMHPSURSRUFLMDL
RGUH HQRJ RSWLPDOQRJ UHLPD .DNR VH QLYR UD]YLMHQRVWL SRMHGLQLK VDVWDYQLK
HOHPHQDWD RUJDQL]PD NDR WR MH SRGX]HH VWDOQR PLMHQMD WR SRVWRML VWDODQ SURFHV
UHRUJDQL]DFLMH =DWR NDHPR GD MH RUJDQL]DFLMD SRGX]HD GLQDPLDQ SURFHV
XYMHWRYDQ X SUYRP UHGX LPEHQLNRP SULPMHQH ]QDQVWYHQH RUJDQL]DFLMH UDGD
0DNROLNRGDMHSRGX]HHXSUYRPUHGXHNRQRPVNLLRUJDQL]DFLMVNLVXVWDYRQRMHXLVWR
YULMHPH L RGUH HQD GUXWYHQD FMHOLQD 3RGX]UH MH QDMEROMD VOLND XNXSQRVWL GUXWYHQR
HNRQRPVNLKLSROLWLNLKRGQRVDGUXWYDXNRMHPXHJ]LVWLUD2QRMHVDPRGLRVWUXNWXUH
]DMHGQLFH NDR LUH GUXWYHQH VUHGLQH 2UJDQL]DFLMD SRGX]HD XYLMHN MH LPDQHQWQD
ukupnoj organizaciji drutva.

32-$0,9567(32'8=($

3RGX]HH MH VDPRVWDOQD JRVSRGDUVND WHKQLND L GUXWYHQD FMHOLQD X
YODVQLWYX RGUH HQLK VXEMHNDWD NRMD SURL]YRGL GREUD LOL XVOXJH ]D SRWUHEH
WULWD NRULVWHL VH RGJRYDUDMXLP UHVXUVLPD L VQRVL SRVORYQL UL]LN UDGL
RVWYDUHQMD dobiti i drugih ekonomskih i drutvenih ciljeva

3RGX]HH MH SUDYQD RVRED NRMD REDYOMD JRVSRGDUVNX GMHODWQRVW UDGL
RVWYDUHQMD GRELWL D SRG JRVSRGDUVNRP GMHODWQRX SRGUD]XPLMHYD VH
SURL]YRGQMDLSURPHWUREDLREDYOMDQMHXVOXJDQDWULWX

%H]RE]LUDQDREOLNHYODVQLWYDVYDSRGX]HDLPDMXLVWLSRORDMSUDYDREDYH]HL
RGJRYRUQRVW

3RGX]HHVWMHHVYRMVWYRSUDYQHRVREHXSLVRPXVXGVNLUHJLVWDUDSRGSUDYQRP
RVRERP VPDWUD VH GD SRGX]HH PRH ELWL YODVQLNRP SRNUHWQLK L QHSRNUHWQLK VWYDUL
VWMHFDWLSUDYRLSUHX]LPDWLREYH]HPRHWXLWLLELWLWXHQR

2VQLYDLSRGX]HDPRJXELWLIL]LNHLSUDYQHRVREHDWRVHWLHYODVQLWYD
SRGX]HDPRJXELWLX

privatnom vlasnitvu
MDYQom vlasnitvu i
mjeovitom vlasnitvu.

'D EL VH PRJOR RVQRYDWL SRGX]HH L XVSMHQR SRVORYDWL WUHEDMX VH LVSXQLWL
RGUH HQLSUHGXYMHWL7LVXSUHGXYMHWL

SRVWRMDQMHSRGX]HWQLNDLSRGX]HWQLNHLQLFLMDWLYHL
RGJRYDUDMXLJRVSRGDUVNLLGUXWYHQLXYMHW


3RGX]HWQLN MH RVRED VSUHPQD GD VYRMH VSRVREQRVWL ]QDQMH L SRVORYQL GXK L
VUHGVWYD X] UL]LN XVPMHUL X SRGX]HWQLNX DNWLYQRVW. Poduzetnitvo je djelatnost
SRGX]HWQLNDXVPMHUHQDQDRVQLYDQMH RUJDQL]LUDQMHL VWDOQR XQDSUH HQMHJRVSRGDUVNH
DNWLYQRVWLVFLOMHPSRGPLUHQMDSRWUHEDWULWDLRVWYDUHQMDGRELWLSURILWD

7HPHOMQLJRVSRGDUVNLSUHGXYMHWL]DRVQLYDQMHLXVSMHDQUDGSRGX]HDMHVX

YDQMVNLSUHGXYMHWLSRWUHEHWULWDSRVWRMDQMHLGRVWXSQRVWUHVXUVDL
XQXWDUQMLSUHGXYMHWLSUHGPHWSRVORYDQMDSRWUHEDQNDSLWDONDGURYL
VUHGVWYDLSUHGPHWLUDGD

3RGX]HDNDRJRVSRGDUVNHWHKQLNHLGUXWYHQHFMHOLQHLPDMXLVWDNQXWRPMHVWRL
ulogu u drutvenoj zajednici, a s obzirom na gospodarske, pravne i organizacijske
DVSHNWH PRJXH MH RGUHGLWL YHOLNL EURM NULWHULMD ]D QMLKRYR UD]YUVWDYDQMH 7DNR VH
SRGX]HDPRJXUD]YUVWDWLSUHPDNULWHULMLPD

drutveno JRVSRGDUVNRJDVXVWDYD
oblika vlasnitva nad sredstvima za proizvodnju
YUVWHJRVSRGDUVNHGMHODWQRVWL
YUVWHORNDFLMHSRGX]HD
SRYH]DQRVWLSRGX]HDVSDUWQHULPD
tehnolokHUD]LQHSRGX]HDL
RVWYDUHQRJDSRVORYQRJUH]XOWDWD

&,/-(9,25*$1,=$&,-(32'8=($

6YDNRSRGX]HHLPDVYRMHFLOMHYH9HNRGVDPRJRVQLYDQMDSRGX]HDSRVWDYOMD
VHFLOMLVYUKDSRVWRMDQMDSRGX]HD

Zato se postavljaju ciljevi? Zato to ciljevi trebaju osigurati polazita na osnovi
NRMLKHVHGRQRVLWLVYHRGOXNHYDQH]DEXGXQRVWSRGX]HD%H]GHILQLUDQMDFLOMHYD
SRGX]HHELSOXWDORSRSXWEURGDEH]NRUPLODDNDNRRVQLYDLPDSRGX]HDWRQHPRH
ELWL FLOM SRVWDYOMD VH VDPR SLWDQMH MHVX OL FLOMHYL UHDOQR SRVWDYOMHQ RGQRVQR MHVX OL
RVWYDULYL

&LOMHYL VH PRJX SRVWDYLWL ]D SRGX]HH NDR FMHOLQX DOL L ]D QMHJRYH SRMHGLQH
GLMHORYH HVWR FLOMHYL QLVX MDVQR SRVWDYOMHQL QD VYLP QLYRLPD RUJDQL]DFLMH 0H XWLP
L]QLPQRMHYDQRGDVHVYLFLOMHYLXSRGX]HXMDVQRGHILQLUDMX LGDVXVYLXVPMHUHQL X
istom pravcu. Velika opasnost prijeti ako odjel nabave utvrdi cilj "kupiti to jeftinije", a
GD X LVWR YULMHPH WHPHOMQL FLOM X RGMHOX SURL]YRGQMH EXGH SURL]YRGQMD V PLQLPDOQLP
RWSDGRP-DVQRMHGDRYLFLOMHYLQHYRGHXLVWRPSUDYFXMHUUDGQLFLQDEDYHQHYRGH
UDXQDRNYDOLWHWLDFLOMSURL]YRGQMHQHELELRRVWYDULY

-HGQDNR WDNR YDQR MH GD LQGLYLGXDOQL FLOMHYL UDGQLND NRUHVSRQGLUDMX V FLOMHYLPD
UDGQLKPMHVWDLRGMHODDRGMHODVWHPHOMQLPFLOMHPSRGX]HD


WR MH SRWUHEQR XLQLWL GD FLOMHYL EXGX ]DMHGQLNL" 7UHED KDUPRQLQR SRVWDYLWL
FLOMHYHGLMHORYDLFMHOLQHMHUVHVDPRWDNRSRGX]HHVQMLPDPRHXVSMHQRUXNRYRGLWL
1RWUHEDSRVWDYLWLMRMHGQRYDQRSLWDQMH-HVXOLFLOMHYLUHDOQRSRVWDYOMHQL"WRMH
RUJDQL]DFLMD VORHQLMD WHH MH QD RYR SLWDQMH RGJRYRULWL 7R QLMH ODNR QL X PDORP
SRGX]HX ,VWLQD QDMODNL MH RGJRYRU X SRGX]HX V MHGQLP ]DSRVOHQLP X NRMHPX MH
SRGX]HWQLNLPHQDGHUDOLWRMHVFLOMHYLPDLNDNRLKGHILQLUDWLXYHOLNLPSRGX]HLPD"

&LOMHYLSRGX]HDMDVQRVXGHILQLUDQLWHNNDGDVHPRHGDWLGHFLGLUDQRGJRYRUQD
QHNROLNRSLWDQMD(YRWLKSLWDQMD

MHOLIRUPXOLUDQFLOMRSVWDQND"
MHOLFLOMVWDOQLUDVW"
MHOLFLOMELWLYHOLN"
MHOLFLOMELWLHILNDVDQ"
MHOLFLOMRVWYDUHQMHSURILWD"
MHOLFLOMXYLMHNELWLSURILWDELODQ"

$NRVXRGJRYRULQDRYDSLWDQMDSR]LWLYQLYLGMHWLHPRWRVHWUHEDQDSUDYLWLGDEL
VHRYLFLOMHYLRVWYDULOL

&LOM RSVWDQND SUHWSRVWDYOMD GD MH SRGX]HH RVQRYDQR V WRQR RGUH HQLP
]DGDWNRPGDVHWUXGLWH]DGDWNHLVSXQLWLSDMHWRWHPHOMQDSUHWSRVWDYNDGDHVHLFLOM
RSVWDQND RVWYDULWL &LOM RSVWDQND WHPHOML VH L QD LQWHUHVX ]DSRVOHQLK GD ]DGUH SRVDR
GD UHGRYQR SULPDMX SODX WH GD QDSUHGXMX X KLMHUDUKLMVNRM OMHVWYLFL SRVORYD L
RGJRYRUQRVWL=DSUDYRPLQLPDOQLFLOMVYDNRJDSRGX]HDPRUDELWLFLOMRSVWDQNDLDNRMH
RSDVQRVWRGSURSDVWLVWDOQRSULVXWQDXUD]PLOMDQMLPDPHQDGPHQWDL]DSRVOHQLKYLH
RGELORNRMHGUXJHRSDVQRVWL'REURMHXSRGX]HXSRYUHPHQRPDNROLNRVHWUHQXWQR
SRVORYDQMHGREURRGYLMDSRGVMHWLWLQDVWDOQXRSDVQRVW]DRSVWDQDN

7ULQL XYMHWL SRVORYDQMD VWDOQD VX SULMHWQMD RSVWDQNX SRGX]HD L]QHQD HQMD VX
XYLMHNPRJXDLFLMHOLVHVXVWDYXWUHQXWNXPRHXQLWLWL7RVHRGQRVLNDNRQDSRMHGLQH
GLMHORYHWDNRLQDFLMHORSRGX]HHLYRWQLYLMHNSRGX]HDSXQMHQHL]YMHVQRVWLDGDVX
RSDVQRVWL RSVWDQND VWDOQR SULVXWQH QDMEROMH JRYRUH VWDWLVWLNL SRGDFL R JDHQMX
SRGX]HD'QHYQRVHWRGRJD DWLVXDPDSRGX]HD,]WRJDVHUD]ORJDLFLOMRSVWDQND
SRVWDYOMDNDRSUYLFLOMNRMLSRGX]HHPRUDRVWYDULYDWL

&LOM RVLJXUDQMD UDVWD SUHGVWDYOMD WHQMX VYDNRJ SRGX]HD 7DM FLOM QLMH RVWYDULY
VDPSRVHEL3RGX]HHPRUDMDVQRGHILQLUDWLWRXSRGX]HXWUHEDRVWYDULWLUDVW&LOMHYL
UDVWD PRJX ELWL PQRJREURMQL L QH ]QDH XYLMHN UDVW FMHORNXSQRJD SRGX]HD 1HNR
SRGX]HHHFLOMHPUDVWDR]QDLWLUDVWGLRQLFDGRNHQHNRGUXJRSRGX]HHUDVWVYRMLK
GLRQLFD RFLMHQLWL VDPR VUHGVWYRP ]D UDVW SURILWD .DGD EL VYD SRGX]HD SRG VYDNX
FLMHQX WHLOD UDVWX SD WR L XVSLMHYDOD SRVWDYOMD VH SLWDQMH NDNR EL VH WR RGUD]LOR QD
prirodne resurse, posebno na nenadoknadive energente. Naime, potR VH XYLGLR WDM
SUREOHP SODVLUDQD MH W]Y LGHMD QXOWRJ UDVWD V FLOMHP XVSRUDYDQMD HNVSORDWDFLMH
QHQDGRNQDGLYLKUHVXUVD0H XWLPYMHURMDWQLMHMHGDMHWRWHRULMVNDSUHWSRVWDYNDLOL
LGHDOLVWLNLSULVWXSSUREOHPDWLFLUDVWDMHUMHWHNRSRYMHURYDWLGDELL]WLKUD]ORJDELORNRMH
SRGX]HHRGXVWDORRGFLOMDUDVWD


9DOMD LVWDNQXWL L LQMHQLFX GD PQRJD SRGX]HD X VYRM FLOM QH XYUWDYDMX LGHMX R
UDVWX1DMHHVXWRPDODLOLVUHGQMDSRGX]HDLMLYODVQLFLQHPDMXQDPMHUXSULVWDWLQD
GRGDWQD QDSUH]DQMD QL X ILQDQFLMVNRP QLWL X ELOR NRMHP GUXJRP SRJOHGX 2VLP WRJD
WDNYD SRGX]HD PDOD LOL VUHGQMD X WUHQX NDGD SUHUDVWX X YHD SUHVWDMX ELWL X
SUHWHLWRP YODVQLWYX RVQLYDD WR LPD SVLKRORNL HIHNW NRG GRWDGDQMLK YHLQVNLK
YODVQLND D L] WRJD HVWR QDVWDMX ]QDDMQL SRUHPHDML X YR HQMX SRGX]HD 1HNL
YODVQLFL SRGX]HD XSUDYR LPDMX FLOM QH GRSXVWLWL UDVW SD VH L WR VPDWUD HIHNWQRP
SRVORYQRPVWUDWHJLMRP

&LOMGDVHSRVWDQHYHOLNSUHGVWDYOMD]DSUDYRSUYLNRUDNUHDOL]DFLMHFLOMDUDVWDMHU
VDPRSRVWL]DQMHYHOLLQH]QDLLUDVW7DNRFLOMSRVWDMHLVUHGVWYRGDVHSRVWLJQHHOMHQD
YHOLLQDSRGX]HD3RVWDYOMDVHSLWDQMHWRWR]QDLELWLYHOLN"9HLQDPHQDGHUDNDGD
SULND]XMH YHOLLQX VYRJD SRGX]HD X SUYL SODQ VWDYOMDMX YHOLLQX SURILWD QHNL LVWLX
YULMHGQRVWL]YR]DQHNLXNXSQXYULMHGQRVWDNWLYHSRGX]HDQHNLWULQXYULMHGQRVWLOLSDN
WULQXSR]LFLMXLGUXJR

$WR ]DSUDYR ]QDLELWL YHOLNNDGDVHUDGLRJRVSRGDUVNRMRUJDQL]DFLML" 6YMHWVNH
PHJD NRPSDQLMH SRSULOLQR WUSH ]ERJ VYRMH YHOLLQH 6WDOQR VX X FHQWUX SDQMH
QDMHH NULWL]LUDQL DNWLYQRVW ]HOHQLK L VO LOL VX SUHG XGDURP ]DNRQVNLK SURSLVD NDR
WRMHVOXDMVNRPSDQLMRP0LFURVRIWNRMDVHDNRGOXNRPYODVWLPRUDUD]GYRMLWLQD
GYLMH PDQMH NRPSDQLMH 2LWR QLMH XYLMHN UMHHQMH X FLOMX ELWL YHOLN ,VWR WDNR YHOLLQD
NRPSDQLMHQHMDPLLRSVWDQDN3R]QDWHVXPQRJHYHOLNHNRPSDQLMHNRMHGDQDVYLHQH
SRVWRMH

&LOM GD VH EXGH HILNDVDQ QDMHH QLMH SULPDUDQ PD NROLNR QHORJLQR ]YXDOR
1RLSDNMHWRORJLQRMHUJRWRYRGDQHPDSRGX]HD]DNRMHVHPRHUHLGDMH
HILNDVQR =D XQDSUH HQMH SRVORYDQMD XYLMHN LPD SURVWRUD D XSUDYR VH UDGL WRJD
HILNDVQRVW XJUD XMH X FLOMHYH 1DLPH L HILNDVQRVW SRQHNDG PRH L]JXELWL VPLVDR 1D
SULPMHU DNR WULWH YLH QH WUDL RGUH HQL SURL]YRG HILNDVQRVW X QMHJRYRM SURL]YRGQML
QHPD QLNDNRYRJ VPLVOD HVWR L GREUR SD DN L HILNDVQR REDYOMHQL SRVORYL QHPDMX
VYRMHHNRQRPVNRRSUDYGDQMH

$OL DNR VH X SRVORYQX SROLWLNX QH XJUDGL FLOM HILNDVQRVWL PRH VH ODNR RHNLYDWL
VXSURWQL HIHNW D WR ]QDL QHHILNDVQRVW (ILNDVQRVW ]DSUDYR LPD FLOM RPRJXLWL GD VH
SRVORYL LVSUDYQR L]YUH 7R X LVWR YULMHPH SUHGVWDYOMD GYD FLOMD NRML VH QDMHH
QDVWDYOMDMXQDFLOMRVWYDUHQMDSURILWD

&LOMRVWYDUHQMDSURILWDPQRJDSRGX]HDXJUD XMXXVWDUWXVYRJDRVQLYDQMD7RMH
LORJLQRMHUMHWRVYUKDRVQLYDQMDSRGX]HD$OLDNRSRGX]HHSODQLUDRVWYDULWLSURILWX
WRQR RGUH HQRM YHOLLQL D RVWYDUL JD VD PDQMH WDGD QLMH RVWYDUHQ FLOM ,SDN
SRVWDYOMDVHSLWDQMH]QDLOLXVSMHKILUPHVDPRFLOMRVWYDUHQMDSURILWD

'D DNR VH RVWYDUXMH RHNLYDQL LOL YHL SURILW =D HNRQRPLVWH MH RLWR YDQLML FLOM
ostvarenje profitabilnosti. Zato?

&LOM GD VH XYLMHN EXGH SURILWDELODQ QDMYMHURMDWQLMH VDGUL X VHEL VYH SUHWKRGQH
FLOMHYH $NR SRGX]HH RVWYDUL RGJRYDUDMXL SURILW SLWDQMH MH NROLND MH WR SURILWDELOQRVW
1DLPHPLOLMXQQRYDQLKMHGLQLFDPRHLPDWLSURILWDELOQRVWRGDOLL3LWDQMHMH


NROLNL MH XORHQL NDSLWDO L NROLND MH SURILWDELOQRVW 7R ]QDL GD MH YDQLML YHL SRVWRWDN
SURILWDQDXORHQLNDSLWDOQHJRYHOLNLSURILWXDSVROXWQRPL]QRVXDGDXLVWRYULMHPHWR
SUHGVWDYOMDPDOXSURILWDELOQRVW'DNOHQDMYDQLMLMHFLOMRVWYDULWLWRMHPRJXHYHL
SULQRVQDXORHQDVUHGVWYDLOLSULQRVQDDQJDLUDQLNDSLWDO

&LOMHYL SRGX]HD RSUDYGDYDMX QMHJRYX VYUKX SRVWRMDQMD 7HPHOMQD MH VYUKD
VYDNH JRVSRGDUVNH RUJDQL]DFLMH GD QDMSULMH ]DGRYROML LQWHUHVH VYRMLK YODVQLND D WHN
]DWLPNXSFH]DSRVOHQHLVYHGUXJHNRMLLPDMXELORNDNYHYH]HVWRPRUJDQL]DFLMRP

7UDGLFLRQDOQL MH VWDY GD VH QDMSULMH PRUDMX ]DGRYROMLWL GLRQLDUL YODVQLFL MHU RQL L
XODX X SRGX]HH GD QDMSULMH ]DGRYROMH VYRMH LQWHUHVH , VYH GRN RVLJXUDYDMX VYRM
LQWHUHVSURILW]DGRYROMHQDMHVYUKDSRVWRMDQMDSRGX]HD

0H XWLP QL WDM LQWHUHV QH EL ELOR PRJXH ]DGRYROMLWL GD SRGX]HH QHPD NXSFH
VYRMLK SURL]YRGD LOL XVOXJD =DWR MH GUXJD WHPHOMQD VYUKD SRVWRMDQMD SRGX]HD
]DGRYROMHQMH LQWHUHVD NXSDFD LP VH L]JXEL ]DGRYROMVWYR NXSDFD ]DSRLQMH SURSDVW
SRGX]HDL]ERJWRJDVHVYDNRSRGX]HHWUXGLRVLJXUDWLYLVRNVWXSDQMRGJRYRUQRVWL]D
VYRMHSURL]YRGHLXVOXJHLSRVHEQR]DQDLQSURGDMHSURL]YRGDLOLXVOXJD

1DNRQ NXSDFD ]DGRYROMVWYR ]DSRVOHQLK PRUD ELWL VWDOQD VYUKD SRGX]HD
6XYUHPHQR SRGX]HH ]DSRVOHQH QH WUHWLUD NDR QHRSKRGQL GLR WHKnolokoga procesa,
YHVXEMHNWDRGSUHVXGQHYDQRVWL]DRSVWDQDNSRGX]HD2GQRVSUHPD]DSRVOHQLPD
ELWQR MH SURPLMHQMHQ X RGQRVX QD VWDYRYH NODVLQLK WHRULMD RUJDQL]DFLMH SRGX]HD
'DQDVYULMHGLSUDYLOR

QH]DGRYROMVWYR]DSRVOHQLK QLVNa proizvodnost, nered, trajkovi
]DGRYROMVWYR]DSRVOHQLK YLVRNDSURL]YRGQRVWPLUSURVSHULWHW

9ODVQLNSRGX]HDNDGDVHMDYOMDVDPRXXOR]LSRGX]HWQLNDYRGLSRVHEQXEULJXR
]DGRYROMHQMX PHQDGPHQWD 0HQDGHUL VX WDNR HU UDGQLFL V QDMYHLP VWXSQMHP
RGJRYRUQRVWL DOL L V QDMYHLP SUDYLPD X NRPSDQLMDPD 2QL VX ]DSUDYR WHKQRORNR
RUJDQL]DFLMVND YODVW L V RE]LURP QD WR QMLKRYR ]DGRYROMVWYR L ]DGRYROMHQMH QMLKRYLK
LQWHUHVDPRUDELWLSRWSXQR

3RWSXQD VYUKD SRVWRMDQMD SRGX]HD UHDOL]LUDQD MH WHN NDGD XVSLMH ]DGRYROMLWL L
LQWHUHVH RQLK V NRMLPD QLMH X REYH]QLP RGQRVLPD 7DNR SRGX]HH QDVWRML ]DGRYROMLWL
interese brojnih drutvenih grupa, kao to su humanitarne, sportske, kulturne i
]QDQVWYHQHMHUWLPHSRVWLHMRMHGDQQHHNRQRPVNLFLOMDWRMHGUXWYHQLXJOHG
1HPD SRWUHEH SRVHEQR LVWLFDWL NDNR SRGX]HH EH] SRJRYRUD PRUD LVSXQMDYDWL
zakonske obveze, jer bi u suprotnom krilo temeljne drutvene norme.

9567(32'8=($6$67$-$/,7$
DRUTVENO (.21206.,+6867$9$

U suvremenom svijetu (jo uvijek) egzistiraju dva drutvenoHNRQRPVNDVXVWDYD

7R VX NDSLWDOL]DP L VRFLMDOL]DP ,VWLQD VYH MH PDQML EURM ]HPDOMD VD VRFLMDOLVWLNLP
VXVWDYRPDOLQMLKRYD YHOLLQDLSROLWLNL ]QDDMQHPRJXELWL ]DQHPDUHQL.LQD .XEDL

GUXJH3RVOMHGQMHJRGLQHVWROMHDR]QDLOHVXNUXSQHSURPMHQHQDURLWRXELYLP
VRFLMDOLVWLNLP ]HPOMDPD NRMH LGX X SUDYFX XYR HQMD NDSLWDOLVWLNRJ LOL
NYD]LNDSLWDOLVWLNRJ VXVWDYD 8 WUDQVIRUPDFLMDPD WLK ]HPDOMD ND NDSLWDOLVWLNLP
VXVWDYLPDMRVHXYLMHNVXVUHXGUXWYHQRekonomski sustavi mjeovitog oblika. Brzina
WUDQVIRUPDFLMD MH UD]OLLWD RG ]HPOMH GR ]HPOMH DOL MH QHRVSRUQR GD LP MH SUHWHLW FLOM
]DPMHQDGUDYQRJLOLGUXWYHQRJYODVQLWYDSULYDWQLPYlasnitvom.

.DRWRVHYLGLXGHILQLUDQMXYUVWDSRGX]HDSUHVXGQRMHSLWDQMHYODVQLWYD,SDN
kako bi se moglo definirati vlasnitvo s teorijskoga stajalita? Vlasnitvo je ponajprije
WRQRRGUH HQDSUDYQDGUXWYHQDLHNRQRPVNDNDWHJRULMD2QRXVHELVDGUDYDSUDYR
GUDQMDNRULWHQMDSORGRXLYDQMDLUDVSRODJDQMDVWYDULPDLQDWDMQDLQSRGLQMDYDQMH
VHELRGUH HQLKPDWHULMDOQLKGREDUDXVNODGXVGUXWYHQLPQRUPDPD

Dva su temeljna oblika vlasnitva:

LQGLYLGXDOQRYODVnitvo (privatno, osobno) i
NROHNWLYQRSRURGLQDRSLQVND]DGUXQDSRGX]HWQLNDGUDYQD
drutvena i sl.)

8 5HSXEOLFL +UYDWVNRM NDR ]HPOML X WUDQ]LFLML ]DNRQRP VX SUL]QDWD SRGX]HD
raznih oblika vlasnitYD NRMLPD XSUDYOMDMX RGJRYDUDMXL VXEMHNWL V QDVORYD YODVQLWYD
QDGNDSLWDORPLQDGUDGRP7LVXEMHNWLMHVXSULYDWQLFLGUDYDGUXWYHQHRUJDQL]DFLMH
UDGQLFL L UXNRYRGLWHOML ]DSRVOHQL X SRGX]HX 7DNR VD VWDMDOLWD YODVQLWYD SRGX]HD
PRJXELWLSULYDWQDGUDYQD]DGUXQDLPMHRYLWD

6YD VH SRGX]HD X QDV SRQDMSULMH RVQLYDMX L GMHOXMX NDR GLRQLND GUXWYD NDR
GUXWYD V RJUDQLHQRP RGJRYRUQRX L NDR GUXWYD V QHRJUDQLHQRP L VROLGDUQRP
RGJRYRUQRX

85HSXEOLFL+UYDWVNRMNDR]HPOMLXWUDQ]LFLML]DNRQRPMHXUH HQQDLQSUHWYRUEH
ELYLK GUXWYHQLK SRGX]HD 3UHWYRUERP VX REXKYDHQD VYD SRGX]HD X GUDYQRP L
GUXWYHQRP YODVQLWYX L VD VMHGLWHP X 5HSXEOLFL +UYDWVNRM RVLP SRGX]HD NRMD VX
osnovale pravne osobe sa sjeditem izvDQ 5HSXEOLNH +UYDWVNH =DNRQRP MH XUH HQR
WNR L NDNR PRH VWHL YODVQLWYR QDG SRGX]HHP X SURFHVX SUHWYRUEH D NDR QDLQL
SUHWYRUEHSUHGYL HQLVX

SURGDMDSRGX]HD
XODJDQMHNDSLWDODXSRGX]HH
SUHWYDUDQMHXODJDQMDQDXJRYRUQRMRVQRYLXSRGX]HXLSRWUDLYDQMD
SUHPDSRGX]HXXXORJWH
SULMHQRVVYLKGLRQLFDRGQRVQRXGMHOD+UYDWVNRPIRQGX]DSULYDWL]DFLMX
LIRQGRYLPDPLURYLQVNRJLLQYDOLGVNRJRVLJXUDQMDUDGQLNDL
SROMRSULYUHGQLNDEH]QDNQDGH

8WHRULMVNLPUDVSUDYDPDRQDLQXSUHWYRUEHXQDRM]HPOMLSRVWRMHUD]OLLWLSULVWXSL
HVWRNH NULWLNH VXVWDYD SUHWYRUEH L MR VH YHH NULWLNH RGQRVH QD SUDNWLQX VWUDQX
SUHWYRUEH'RVDGDQMDSUDNVDSRND]DODMHLVSUDYQRVWSULVWXSDNULWLDUDELORWHRULMVNRJD
NRQFHSWDELORSUDNWLQHSURYHGEH


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=$326/(1,+5$'1,.$

3UREOHPDWLND RUJDQL]LUDQMD XSUDYOMDQMD L UXNRYR HQMD SRGX]HHP PRH VH
SURPDWUDWLLVRE]LURPQDEURM]DSRVOHQLKUDGQLND8WHRULMLQHSRVWRMLMHGLQVWYHQLVWDYL
VXJODVQRVW R NULWHULMLPD YHOLLQH SRGX]HD V RE]LURP QD EURM ]DSRVOHQLK 8 VYLMHWX MH
QDMYLH PLNUR PDOLK LOL VUHGQMLK SRGX]HD WR MH L ORJLQR D L JRVSRGDUVNL WUHQGRYL
XND]XMX QD SUHGQRVWL QMLKRYD SRVWRMDQMD 0DQMH MH YHOLNLK SRGX]HD D MR PDQMH
JLJDQWVNLK SRGX]HD 8 QDRM MH ]HPOML UHODWLYQR PDQML EURM PDOLK L VUHGQMLK SRGX]HD
QHJRXUD]YLMHQLP]HPOMDPD

8 HNRQRPVNRM OLWHUDWXUL QDMHH MH SULVXWDQ UDVSRUHG YHOLLQH SRGX]HD SUHPD
EURMX]DSRVOHQLKLL]JOHGDRYDNR

0LNURSRGX]HHGRUDGQLND
0DORSRGX]HHGRUDGQLND
6UHGQMHSRGX]HHGRUDGQLND
9HOLNRSRGX]HHGRUDGQLND
*LJDQWVNRSRGX]HHSUHNRUDGQLND

9567(32'8=($62%=,5201$/2.$&,-8

3RGX]HD PRJX VYRMX GMHODWQRVW REDYOMDWL QD MHGQRM ORNDFLML PRQRORNDFLMD LOL QD
vie lokacija (polilokacija). .DGD SRGX]HH SRVOXMH VDPR QD MHGQRM ORNDFLML WR ]QDL
VDPRQDMHGQRPPMHVWXXMHGQRMUHJLMLLXMHGQRMGUDYLDNDGDMHXSLWDQMXSROLORNDFLMD
QHNRJSRGX]HDRQGDVHORNDFLMDRGUH XMHXQHNROLNRREOLND7DNRSROLORNDFLMDPRH
]QDLWLGDSRGX]HHSRVOXMHQD

QHNROLNRORNDFLMDXMHGQRPPMHVWXJUDGX
QHNROLNRORNDFLMDXMHGQRMGUDYLL
QHNROLNRORNDFLMDXYLHGUDYD

.DUDNWHULVWLNDORNDFLMHSRVORYDQMDSRGX]HDQHPRUD]QDLWLLQMHJRYXYHOLLQXDOL
MHLSDNLQMHQLFDGDSROLORNDFLMVNLREOLNNDGDSRGX]HHSRVOXMHQDYLHORNDFLMDi u vie
GUDYD QDMHH R]QDDYD JLJDQWVNR SRGX]HH RGQRVQR PXOWLQDFLRQDOQR SRGX]HH
NRPSDQLMXNRUSRUDFLMX

/RNDFLMD VH PRH SRYH]DWL L V HOHPHQWLPD XSUDYOMDQMD L GRQRHQMD RGOXND X
SRGX]HLPD 3RVHEQR MH LQWHUHVDQWQR SUDNWLQR L WHRULMVNR SLWDQMH X VYH]L V
PXOWLQDFLRQDOQLP NRPSDQLMDPD NRMH SRVOXMX QD QHNROLNR ORNDFLMD X YLH GUDYD 7DGD
upravljanje i donoenje odluka u tim kompanijama dijelimo na:

HWQRFHQWULQR
SROLFHQWULQRL
JHRFHQWULQR


(WQRFHQWULQRXSUDYOMDQMHNRPSDQLMRP]QDLGDVHFMHORNXSQDPRXRGQRVXQD
WXNRPSDQLMXRVWYDUXMHXGUDYLPDWLFLSROLFHQWULQRJRYRULRWRPHGDMHXSUDYOMDQMHL
RGOXLYDQMHGHFHQWUDOL]LUDQRXRNYLUXRGUH HQRJVWXSQMDDXWRQRPLMHDJHRFHQWULQR
R]QDDYD WDNDY QDLQ XSUDYOMDQMD L GRQRHQMD RGOXND X HPX VXGMHOXMH PHQDGPHQW
VDVWDYOMHQ RG PHQDGHUD L] VYLK ORNDFLMD SD MH XSUDYOMDQMH NRPSDQLMRP
LQWHUQDFLRQDOQR8QDRM]HPOMLPRGDMHGLQR3OLYDL3RGUDYNDSRVOXMXSROLORNDFLMVNL
QR ]D VDGD SUHPD SUHWKRGQRM SRGMHOL QLMH PRJXH XWYUGLWL X NRMX JUXSX SULSDGDMX V
obzirom na upravljanje i donoenje odluka.

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%H]RE]LUDQDVYRMXYHOLLQXYHOLLQXSURILWDLVWXSQMDSURILWDELOQRVWLEH]RE]LUDQD
WULQXSR]LFLMXLVOLQRSRGX]HDLPDMXSRWUHEXSRYH]LYDWLVHVGUXJLPSRGX]HLPDX
FLOMXRVWYDUHQMDWREROMLKUH]XOWDWD5D]ORJRYHSRVORYQHRULMHQWDFLMHMHXYMHUHQMHGDH
SURFHVRP SRYH]LYDQMD RVWYDULWL YHX HILNDVQRVW SRVORYDQMD SURL]YRGQRVW L
SURILWDELOQRVW

3R]QDMHPRRYHREOLNHSRYH]LYDQMD

YHUWLNDOQRSRYH]LYDQMHL
KRUL]RQWDOQRSRYH]LYDQMH

9HUWLNDOQR SRYH]LYDQMH YUL MH REOLN SRYH]LYDQMD L RVWYDUXMH VH QD RVQRYDPD
VXERUGLQDFLMHLVWURJHKLMHUDUKLMHPH XSRGX]HLPDNRMDVHSRYH]XMXDSRVHEQRVHWR
RGUDDYDQDIXQNFLMXXSUDYOMDQMDXQRYRRVQRYDQRPSRGX]HWQLNRPVXVWDYX

+RUL]RQWDOQR SRYH]LYDQMH PDQMH MH YUVW REOLN SRYH]LYDQMD 2QR VH RJOHGD X
SRWSLVLYDQMX jednog ili vie ugovora koji definiraju oblike suradnje u takovom obliku
SRYH]LYDQMD 7DNR VH PRJX SRWSLVDWL XJRYRUL R NXSRSURGDML WHKQLNRM VXUDGQML R
]DMHGQLNRPQDVWXSXQDWULWXLVOLQR

8 UD]YLMHQRP NDSLWDOLVWLNRP VYLMHWX SRVWRMH EURMQL REOLFL XGUXLYDQMD SRGX]HD
1DMLQWHUHVDQWQLMLVXYHUWLNDOQLREOLFLDQDM]QDDMQLMLVXVOMHGHLREOLFLSRYH]LYDQMD

.DUWHOIRUPLUDMXPDQMDLVUHGQMDSRGX]HDVFLOMHPRVWYDUHQMD
PRQRSRODXSURL]YRGQMLLSURGDMLSURL]YRGDSD]DWRPRHSRVWRMDWL
NDUWHO]DFLMHQHNDUWHO]DNYRWHSURL]YRGDUHJLRQDOQLNDUWHOLLVOLQR

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RUJDQL]DFLMVNH VWUXNWXUH SRGX]HD 1DVWRML VH SURQDL RSWLPDOQL REOLN RUJDQL]DFLMVNH
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X WHRULMVNLP LVWUDLYDQMLPD L X SUDNWLQRM SULPMHQL QDVWDOH L MR QDVWDMX EURMQH YUVWH
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1DNRQSUHYODGDQHSURL]YRGQHRULMHQWDFLMHSRGX]HDVYHYHLSUREOHPLMDYOMDMXVH
QD SRGUXMX XSUDYOMDQMD L UXNRYR HQMD D WR L QDPHH SRWUHEX L]QDODHQMD RSWLPDOQH
RUJDQL]DFLMVNHVWUXNWXUHNDNRELVHRVLJXUDOLWHPHOMQL]DGDFLUXNRYR HQMDRGOXLYDQMH
SODQLUDQMHNRRUGLQDFLMDNRQWURODLL]YUDYDQMH6YLVXRYL]DGDFLUD]OLLWLXSRGX]HLPD
D QMLKRYR L]YUDYDQMH RYLVL R EURMQLP LPEHQLFLPD PH X NRMLPD VX QDMYDQLML SULQFLSL
KLMHUDUKLMVNRJQLYRDYHOLLQDRUJDQL]DFLMHYUVWDGMHODWQRVWLLWG

7HPHOMQHYUVWHRUJDQL]DFLMVNLKVWUXNWXUDSRGX]HDMHVX

MHGQROLQLMVND
vielinijska
IXQNFLRQDOQD
SUHGPHWQD
VWRHUQROLQLMVND
PDWULQD

-HGQROLQLMVND RUJDQL]DFLMVND VWUXNWXUD SULSLVXMH VH IUDQFXVNRP WHRUHWLDUX

)D\ROX 7HPHOMQa karakteristika ove vrste strukture je u tome to ima samo jednog
QDGUH HQRJ X RUJDQL]DFLML UXNRYR HQMD 3UL WRPH X NRPXQLNDFLML QLMH GRSXWHQR
SUHVNRLWLQLWLMHGQXUD]LQXKLMHUDUKLMHDQLMHGRSXWHQRQLWLNRPXQLFLUDQMHSRKRUL]RQWDOL
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VSRURVWLRGOXLYDQMDLSUHRSWHUHHQRVWLQDMYLHJUXNRYRGLWHOMDMHUVYHLQIRUPDFLMHPRUDMX
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'LUHNWRU
SRGX]HD
3RGUH HQL
OLQLMH
3RGUH HQL
OLQLMH
3RGUH HQL
OLQLMH
3RGUH HQL
3RGUH HQL
3RGUH HQL

6O-HGQROLQLMVNDRUJDQL]DFLMVNDVWUXNWXUD

Vielinijska organizacijska struktura SUHGVWDYOMD WDNDY REOLN RUJDQL]DFLMVNH
VWUXNWXUH X NRMRM JODYQL UXNRYRGLWHOM NRPXQLFLUD V UXNRYRGLWHOMLPD SRMHGLQLK GLMHORYD
SRGX]HD D RQL NDR VSHFLMDOL]LUDQL UXNRYRGLWHOML QHSRVUHGQR NRPXQLFLUDMX VD VYLP
SRGUH HQLP UXNRYRGLWHOMLPD 3UHGQRVW RYH VWUXNWXUH MH X PRJXQRVWLPD EUHJ L
NYDOLWHWQLMHJGRQRHQMDRGOXNDDQHGRVWDWDNMHXYLHVWUXNRMSRGUH HQRVWLUXNRYRGLWHOMD
QLHJ QLYRD WR HVWR VWYDUD Nonfliktne situacije. Vielinijska organizacijska struktura
SULND]DQDMHQDVO

Sl. 17. Vielinijska organizacijska struktura

)XQNFLRQDOQD RUJDQL]DFLMVND VWUXNWXUD LPD ]D FLOM FMHORNXSQR SRGX]HH

SRGLMHOLWL SR IXQNFLMDPD L SRGIXQNFLMDPD 1D WDM VH QDLQ SRVWLH VSHFLMDOL]DFLMD
izvritelja u proizvodnji, a nedostatak je razbijenost tehnolokoga procesa po
IXQNFLMDPD QHGRYROMQD NRRUGLQDFLMD PH X IXQNFLMDPD L XVSRUHQR NUHWDQMH LQIRUPDFLMD
potrebnih za donoenjeRGOXND)XQNFLRQDOQDRUJDQL]DFLMVNDVWUXNWXUDSULND]DQDMHQD
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5XNRYRGLWHOM
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IXQNFLMH
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6O)XQNFLRQDOQDRUJDQL]DFLMVNDVWUXNWXUD

3UHGPHWQD RUJDQL]DFLMVND VWUXNWXUD QDVWDOD MH L] SRWUHEH GD VH XEODH
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L]EMHJDYDMX VH QDSRUL X NRRUGLQLUDQMX SRMHGLQLK IXQNFLMD X SRVORYQRP SURFHVX D
RUJDQL]DFLMD VH RUJDQL]LUD SR SRMHGLQLP SURL]YRGLPD =ERJ WRJD VH VNUDXMX SXWRYL
informacija, lake se cijela RUJDQL]DFLMD SULODJR DYD SURPMHQDPD L ODND MH NRQWUROD
IXQNFLRQLUDQMDSRMHGLQLKGLMHORYDSRGX]HD1HGRVWDWDNRYHRUJDQL]DFLMVNHVWUXNWXUHMH
X RWHDQRP XVNOD LYDQMX LQWHUHVD RGMHOD RUJDQL]LUDQLK SR SURL]YRGX SUHGPHWX
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nedostaci jednolinijske i vielinijske organizacijske strukture. Istaknuto je da kod
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HVWR PH X QMLPD GROD]L GR QDGPHWanja u ovlastima i prisvajanja dobrih rjeenja i
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6O6WRHUQROLQLMVNDRUJDQL]DFLMVNDVWUXNWXUD

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WUHRM KLMHUDUKLMVNRM UD]LQL SR IXQNFLRQDOQRP SULQFLSX SR GLYL]LMDPD =D UD]OLNX RG
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{p y s ~ vy p |sz
0DWULQDRUJDQL]DFLMVNDVWUXNWXUD nastala je kao pokuaj istodobne orijentacije

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KLMHUDUKLMVNH VWUXNWXUH RUJDQL]DFLMH WHNR GD MH PRJXH L]EMHL VXNREH
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QDMEROMHLOXVWULUDPDWULQLPRGHOSULND]DQQDVO

5XNRYRGLWHOMPDWULFH

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3UHGPHWQL
UXNRYRGLWHOM

UXNRYRGLWHOM

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6O0DWULQLPRGHO

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6O1DVWDQDNRUJDQL]DFLMVNLKRWRND

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UXNRYRGLWHOMD]DVYDNLRWRN7RVHSRVWLHPDWULQRPRUJDQL]DFLMVNRPVWUXNWXURPNDR
to je prikazano na sl. 24.

{p y s ~ v y p |sz

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1DMODNH VH REMDQMDYD PDWULQD RUJDQL]DFLMD QD RYDM QDLQ .RORQH PDWULFH
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PDWULFHSUHGVWDYOMDMXSURL]YRGHLOLXVOXJHSURMHNWHLVOLQR,IXQNFLRQDOQDLSUHGPHWQD
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RVQXMXVYRMXPDWULFXLGUXJR

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QDVWDOHRQHVHVWDOQRWUDQVIRUPLUDMX

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VWUXNWXUH X SUDNVL QH SULPMHQMXMH NDR LVW 8 XJRVWLWHOMVNLP SRGX]HLPD QDMHH VH
primjenjuje njihova kombinacija. Linijski se sustav najvie primjenjuje u hotelima
GLUHNWRUL UXNRYRGLWHOML RGMHOD HIRYL VOXEL UDGQLN L]YULWHOM 1D QLYRX VORHQLMHJ
XJRVWLWHOMVNRJ SRGX]HD SULPMHQMXMH VH VWRHUQR OLQLMVNL VXVWDY GLUHNWRU SRGX]HD L
QMHJRYL VXUDGQLFL D IXQNFLRQDOQL VXVWDY PRH VH SULPLMHQLWL X RGUH HQLP RGMHOLPD LOL
VHNWRULPDSRGX]HD

6XYUHPHQD RUJDQL]DFLMD SRGX]HD VYH YLH SULPMHQMXMH VXVWDY WLPVNRJ
UXNRYR HQMD 7LPVNL VXVWDY ]DVQLYD VH QD RVQLYDQMX SRVHEQLK RGERUD ]D RGUH HQX
JUXSX SRVORYD 2GERU R RGUH HQRM SUREOHPDWLFL GRQRVL L RGOXNH QH VDPR PLOMHQMD L
VWDYRYH 7H RGOXNH REYH]XMX VYH UXNRYRGLWHOMH NRML VH X VYRP UDGX VXVUHX V
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UXNRYR HQMD

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NODVLQRP NRQFHSWX SRVORYDQMD. U razvijenim je zemljama ovaj koncept naputen
prije vie od ezdeset godina, to najbolje ilustrira vremensku dimenziju naega
NDQMHQMD L]D UD]YRMD WULQLK JRVSRGDUVWDYD UD]YLMHQRJ VYLMHWD .DGD MH ULMH R
XJRVWLWHOMVNLPSRGX]HLPDNDUDNWHULVWLNHSURL]YRGQRJDNRQFHSWDRLWXMXVHVWDYOMDQMHP
X SUYL SODQ XQXWDUQMLK SUREOHPD D ]DSRVWDYOMDQMHP JRVWD L QMHJRYLK HOMD SUREOHPD L
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JORPD]QLPWURPLPLQHHODVWLQLPSUHPDSURPMHQDPDQDWULWX

2YR MH VWDQMH SRVOMHGLFD RGUH HQLK GUXWYHQR JRVSRGDUVNLK ]DNRQVNLK RGUHGEL
NRMH VX DN SURSLVLYDOL REOLNH L VDGUDMH RUJDQL]DFLMH SRGX]HD 3ULMH GHPRNUDWVNLK
SURPMHQD X QDRM ]HPOML QDMYHL EURM XJRVWLWHOMVNLK SRGX]HD bio je u drutvenom
YODVQLWYX2VLPSURSLVDQHRUJDQL]DFLMDVHHVWRPRUDODPLMHQMDWLLWRSRELURNUDWVNRP
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VX L RGUHGEH R WRPH WNR VH VYH PRH EDYLWL XJRVWLWHOMVNRP GMHODWQRX 1DMYHL GLR
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SRGX]HD

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WLPVHSULMHVYHJDPLVOLQD

VWYDUDQMHPDrketinke ugostiteljske organizacije
stvaranja ugostiteljske organizacije na principu ekonomije irine,
XPMHVWRHNRQRPLMHYHOLLQHL
]DPMHQDXQLYHU]DOQRJMHGLQVWYHQRJNRQFHSWDUD]OLLWLPPRGDOLWHWLPD
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RVWYDULWL X WXULVWLNLP XJRVWLWHOMVNLP SRGX]HLPD MHU RQD SRVOXMX QDMYHLP GLMHORP QD
VYMHWVNRP WULWX 0DUNHWLQND RUJDQL]DFLMD MH XYMHW GD SRGX]HD RVWYDUH HILNDVQRVW
RGQRVQRGRELWSURILW0DUNHWLQNDRUJDQL]DFLMDLRULMHQWDFLMD ]QDLGDMH ]DSRGX]HH
SRWURDRQDMLPEHQLNNRMLGLNWLUDQHVDPRVYRMHSRWUHEHLHOMHYHLREOLNRUJDQL]DFLMH
SRGX]HD NRMD H XGRYROMLWL QMHJRYLP ]DKWMHYLPD =ERJ WRJD VXYUHPHQD RUJDQL]DFLMD
SRGX]HDSROD]LRGPDUNHWLQJDLQMHJRYHNRQWUROQHIXQNFLMH

(NRQRPLMD LULQH ]DKWLMHYD GD VH YHOLNR XJRVWLWHOMVNR SRGX]HH UHRUJDQL]LUD X
PDQMD SRGX]HD SULODJR HQD RGUH HQLP WULQLP VHJPHQWLPD VSRVREQD GD VH
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VWUXNWXUH SRGX]HD LPH VH X RVQRYL HOLPLQLUD XQLYHU]DOQRVW RUJDQL]DFLMH NRMD
RQHPRJXDYDPDUNHWLQNXILOR]RILMXSRVORYDQMD

9.8. DECENTRALIZACIJA KAO UVJET USPJENE

5(25*$1,=$&,-(32'8=($

6XYUHPHQD XJRVWLWHOMVND SRGX]HD SRVOXMX QD SULQFLSX GHFHQWUDOL]DFLMH
QDMYHHJEURMDIXQNFLMD2SHSULKYDHQLVWDYLXWHRULMLLXSUDNVLMHVWGDVHSRVOXMH
SR SULQFLSX NRQFHQWUDFLMH RGOXLYDQMD QD SRGUXMLPD ILQDQFLMD UD]YRMD REUD]RYDQMD
NDGURYD L PDUNHWLQJD 2VWDOH IXQNFLMH WUHEDMX VH GHFHQWUDOL]LUDWL L WR QD QDLQ GD
SRMHGLQLKRWHOLLGUXJHXJRVWLWHOMVNHMHGLQLFHSRVWDQXSURILWQLFHQWULQDLMHPELVHQLYRX
XSUDYOMDOR WURNRYLPD 7DNR EL VYDNL SURILWQL FHQWDU VDP XWYU LYDR SULKRGH XNXSQH
trokove i dobit, a to bi bio temelM ]D VWLPXODFLMH QD VYLP SRGUXMLPD UDGD 8 RNYLUX
VYDNRJD SURILWQRJ FHQWUD RVQRYDOR EL VH SRGSURILWQH FHQWUH NDR SRGVXVWDYH SURILWQLK
FHQWDUD D WDNRYR UHVWUXNWXULUDQMH RUJDQL]DFLMVNH VWUXNWXUH PRH LL GR SULPMHULFH
SURGDYDRQLFHVXYHQLUDSORYQRJREMHNWDRGQRVQRGRVYDNRJUDGQRJPMHVWD

6GUXJHVWUDQHPRUDODELVHFHQWUDOL]LUDWLNRQWURODLWRQDQDLQGDNRQWURODEXGH
YH]DQD GLUHNWQR X] VWUDWHJLMVNRJ PHQDGHUD X SRGX]HX 8 VXYUHPHQRM RUJDQL]DFLML
takva su se rjeenja pokazala vrlo uspjenimD =DWR EL GHFHQWUDOL]DFLMX IXQNFLMD L
FHQWUDOL]DFLMX NRQWUROH WUHEDOR WR EUH VSURYHVWL X QDLP XJRVWLWHOMVNLP SRGX]HLPD
NDNRELVHVSULMHLORSURSDGDQMHYULMHGQLKXJRVWLWHOMVNLKNDSDFLWHWD


{p y s ~ vy p |sz
326783$.3520-(1$25*$1,=$&,-6.(6758.785(

5DQLMH MH LVWDNQXWR NDNR UHRUJDQL]DFLMD SRGX]HD WUHED ELWL GLQDPLNL SURFHV
2UJDQL]DFLMVNDVWUXNWXUDWUHEDELWLXVWDOQRPSUHLVSLWLYDQMXVYRMHHILNDVQRVWL0H XWLP
SURPMHQDRUJDQL]DFLMVNHVWUXNWXUHMHGDQMHRGQDMRGJRYRUQLMLK ]DGDWDNDLSURFHVDNRML
VHSURYRGHXSRGX]HX3ULMHSRHWNDUDGDQDUHRUJDQL]DFLMLRUJDQL]DFLMHSRWUHEQRMH
VHULR]QRPDQDOL]RPXWYUGLWLRSUDYGDQRVWQRYLKSULMHGORJDNRMHLNDNYHQDSRUHSULWRP
WUHEDSRGQLMHWLDVDPLPSURPMHQDPDWUHEDSULVWXSLWLVXVWDYQRDQDOLWLNLLYUORRSUH]QR

8SRVWXSNXL]PMHQHRUJDQL]DFLMVNHVWUXNWXUHNRULVWHVHRYHHWLULID]H

SUYDID]DGLMDJQR]DSUREOHPD
GUXJDID]DSODQLUDQMHSURPMHQD
WUHDID]DXYR HQMHSURPMHQDL
HWYUWDID]DNRQWUROD

'LMDJQR]DSUREOHPDPRUDXWYUGLWLMHOLSRVWRMHDRUJDQL]DFLMDWROLNRREROMHODGD
MXMHREYH]QRPLMHQMDWL

3ODQLUDQMH SURPMHQD PRUD ELWL X IXQNFLML SRVWDYOMHQLK FLOMHYD QRYRJ HOMHQRJ
VWDQMD

8YR HQMHSURPMHQDMHQDMVORHQLMLLQDMRVMHWOMLYLMLGLR]DGDWND0RUDVHREDYLWLX]
QDMPDQMH SRVOMHGLFD L WURNRYD D WUHED UDXQDWL L QD ]QDDMQH RWSRUH MHU VH VQDJH
QDYLNDQDVWRMHRGXSULMHWLVYDNRMSURPMHQL8RYRMMHID]LSRHOMQRSULPLMHQLWLMHGQXLOLYLH
PHWRGDNRMRPHVHL]DEUDWLRSWLPDOQLPRGHOQRYHRUJDQL]DFLMH(NRQRPVNDOLWHUDWXUD
RELOXMHEURMQLPSUHSRUXNDPD]DXSRWUHEXPHWRGDSURYR HQMDSURPMHQDRUJDQL]DFLMVNH
VWUXNWXUH

3RVWRMHVOMHGHHPHWRGHUHRUJDQL]DFLMHNRMHVHPRJXNRULVWLWL

PHWRGD]HPOMRWUHVD
PHWRGDRGR]JRSUHPDGROMH
PHWRGDRGR]GRSUHPDJRUH
ELSRODUQDPHWRGD
PHWRGDNOLQDL
PHWRGDYHHJEURMDQXNOHXVD

.RMXHPHWRGXXSRWULMHELWLQDMEROMHHRFLMHQLWLLQLFLMDWRULSURPMHQDDWRXSUDYLOX
PRUDMXELWLUXNRYRGLWHOMLSRGX]HDLVWUXQMDFLL]SRGUXMDRUJDQL]DFLMH3ULWRPHVHYDOMD
SRGVMHWLWL QD UDQLMX WYUGQMX NDNR MH GREUR NRULVWLWL WLPRYH ]D RYH SURFHVH X NRMH EL
WUHEDOR UDGL REMHNWLYQRVWL L YLHJ VWXSQMD DXWRULWHWD XNOMXLWL L VWUXQMDNH L]YDQ
SRGX]HD

{p y s ~ v y p |sz

8*267,7(/-6.(326/291(-(',1,&(,2%-(.7,

'(),1,&,-$8*267,7(/-6.(326/291(-(',1,&(

6YD XJRVWLWHOMVND SRGX]HD NRMD LVSXQMDYDMX ]DNRQVNH XYMHWH SRVORYDQMD
RUJDQL]LUDMX VYRM UDG X SURL]YRGQML SURL]YRGD L SUXDQMX XJRVWLWHOMVNLK XVOXJD X
XJRVWLWHOMVNLPSRVORYQLPMHGLQLFDPD

2YLVQRR YHOLLQL LYUVWLGMHODWQRVWLXJRVWLWHOMVNDSRGX]HDPRJXXVYRPVDVWDYX
LPDWLYHLLOLPDQMLEURMSRVORYQLKMHGLQLFDDVYHSRVORYQHMHGLQLFHQDMHGQRPSRGUXMX
SUHGVWDYOMDMXXJRVWLWHOMVNXPUHXWRJDSRGUXMD

8JRVWLWHOMVND SRVORYQD MHGLQLFD MH GLR XJRVWLWHOMVNRJ SRGX]HD X NRMHPX MH
QHSRVUHGQRRUJDQL]LUDUDGLSRVORYQDDNWLYQRVWLRVWYDUXMXUH]XOWDWLSURL]YRGLLXVOXJH
VFLOMHP]DGRYROMHQMD]DKWMHYDLSRWUHEDXJRVWLWHOMVNLKSRWURDD

3RVORYQRP MHGLQLFRP X XJRVWLWHOMVWYX PRHPR VPDWUDWL L VYDNX MHGLQLFX
XJRVWLWHOMVNH PUHH X NRMRM VH REDYOMD VDPRVWDOQL WHKQRORNR NRPHUFLMDOQL SURFHV
RGQRVQRVYDNXMHGLQLFXXNRMRMVHREDYOMDSURL]YRGQMDLSURGDMDXJRVWLWHOMVNLKXVOXJD

7HKQRORNDLRUJDQL]DFLMVNDSRYH]DQRVWSRVORYQLKMHGLQLFDPRHELWLYUORUD]OLLWD
8 RNYLUX XJRVWLWHOMVNRJ SRGX]HD SRVORYQH MHGLQLFH PRJX ELWL SRWSXQR WHKQRORNL L
RUJDQL]DFLMVNLVDPRVWDOQH DGDVDPRGLRSRVORYD SUHQHVXQD ]DMHGQLNHVOXEHQSU
QDEDYX SURGDMX L VO 1DMHH VH RGYDMDMX SURL]YRGQH L XVOXQH IXQNFLMH LPH VH L
QDJODDYDVDPRVWDOQRVWSRVORYQLKMHGLQLFD7DNYDVDPRVWDOQRVWPRHLPDWLRGUH HQH
SUHGnosti i nedostatke. Prednost je u neposrednoj zainteresiranosti za trokovni
HNRQRPLQRVWSULQFLSXQHSRVUHGQRMYH]LVNRULVQLFLPDXVOXJDWRLKLQLHILNDVQLMLP
X WHPHOMQRP ]DGDWNX D QHGRVWDFL VH RLWXMX X QHVDPRVWDOQRVWL QDVWXSD QD WULWX L
QHPRJXQRVWL NRULWHQMD HOHPHQDWD SURPRFLMH 0H XWLP RYL VH QHGRVWDFL PRJX ODNR
eliminirati koritenjem usluga specijaliziranih (marketinkih) organizacija, pa su
]QDDMQLMHSUHGQRVWLRYDNYLKREOLNDRUJDQL]DFLMH

8JRVWLWHOMVND SRVORYQD MHGLQLFD MH GDNOH UDGQD FMHOLQD X NRMRM VH RUJDQL]LUD
SURL]YRGQMD REDYOMD XVOXQL L VPMHWDMQL SURFHV L WR VYH X VYH]L V SUXDQMHP
XJRVWLWHOMVNLKXVOXJD

326/291,=$'$&,326/291,+-(',1,&$

7HPHOMQHSRVORYQH]DGDWNHSRVORYQLKMHGLQLFDXXJRVWLWHOMVWYXPRHPRSRGLMHOLWLX
WULJUXSH

JUXSDSRVORYDSULSUHPH
grupa poslova izvrenja i
JUXSDSRVORYDNRQWUROH


{p y s ~ vy p |sz
*UXSDSRVORYDSULSUHPHREXKYDD

SULSUHPXSRVORYDHOHPHQDWDSURFHVDUDGDRUJDQL]DFLMXUDGDSUHGPHWDL
VUHGVWDYDUDGDL
SULSUHPDVDPRJDSURFHVDUDGDUDGQDGRNXPHQWDFLMDLVO

*UXSDSRVORYDL]YUHQMDREXKYDD

SRVORYHXSURL]YRGQRMID]LSRVORYLYH]DQLX]SURL]YRGQMXSURL]YRGDL
SUXDQMHXVOXJDL
SRVORYHSURPHWQHID]HSURGDMDXJRVWLWHOMVNLKSURL]YRGDLXVOXJDLVDP
SURFHVSUXDQMDXVOXJD

*UXSDSRVORYDNRQWUROHREXKYDD

SRVORYHNRQWUROHNYDOLWHWHSRVHEQRSURL]YRGDLXVOXJDL
poslove kontrole izvrenja radnih zadataka.

3RVORYQH]DGDWNHSRVORYQLKMHGLQLFDXXJRVWLWHOMVWYXPRHPRSULND]DWLNDRQDVO

6O3RVORYQL]DGDWDNXJRVWLWHOMVNHSRVORYQHMHGLQLFH

{p y s ~ v y p |sz

'(),1,&,-$8*267,7(/-6.2*2%-(.7$

8JRVWLWHOMVNL REMHNW SUHGVWDYOMD SURVWRULMX LOL SURVWRU X NRMRM VH SUXDMX
XVOXJHVPMHWDMDSULSUHPDLSURL]YRGQMDKUDQHLSLDLREDYOMDMXGUXJLSRVORYLX
VYH]L V SUXDQMHP XJRVWLWHOMVNLK XVOXJD 2YL REMHNWL X JUD HYLQVNRP WHKQRORNRP
LIXQNFLRQDOQRPSRJOHGXXYLMHNLQHFMHOLQX=ERJWRJDVHXJRVWLWHOMVNLREMHNWLSRVHEQR
JUDGH L XUH XMX NDNR EL RPRJXDYDOL UDFLRQDOQR NRULWHQMH SURVWRUD QHVPHWDQR
NUHWDQMH JRVWLMX L ]DSRVOHQRJ RVREOMD L PRUDMX RGJRYDUDWL VYLP SURSLVDQLP QRUPDPD
KLJLMHQVNR WHKQLNH SULURGH NRMH VH RGQRVH QD QDPLUQLFH XYDQMH URED ]DWLWX RG
WHWQLKXWMHFDMDNRMHREDYOMDQMHRYHGMHODWQRVWLPRHLPDWLSRRNROLQXLVOLQR

6YLXJRVWLWHOMVNLREMHNWLLXQMLPDRGJRYDUDMXLXUH DMLLRSUHPDPRUDMXRGJRYDUDWL
SURSLVLPD X SRJOHGX JUDGQMH VDQLWDUQH L SURWXSRDUQH ]DWLWH WHKQLNH LVSUDYQRVWL
zatite okolia i svim drugim propisanim standardima.

2EMHNWL PRUDMX ELWL ODNR XROMLYL L SUHSR]QDWOMLYL SD VH YLGQR L MDVQR LVWLH QD]LY
R]QDNDLNDWHJRULMDXJRVWLWHOMVNRJREMHNWD

=1$$-/2.$&,-(8*267,7(/-6.2*2%-(.7$

/RNDFLMD XJRVWLWHOMVNRJ REMHNWD MH PMHVWR QD NRMHPX RQ REDYOMD VYRMX
GMHODWQRVW /RNDFLMD VH MDYOMD NDR LPEHQLN L]X]HWQRJD ]QDDMD X SURFHVX QDVWDMDQMD
SODQLUDQMD SURMHNWLUDQMD L RVQLYDQMD XJRVWLWHOMVNRJ REMHNWD D GHILQLUD VH NDR
UD]PMHWDMWHPHOMQLKHOHPHQDWDSURFHVDUDGDQDRGJRYDUDMXHPSURVWRUX

/RNDFLMDSUHVXGQRXWMHHQDYUVWXXJRVWLWHOMVNRJREMHNWDQDQDLQSRVORYDQMDQD
DVRUWLPDQXVOXJDLNDWHJRULMXLMHGDQMHRGQDM]QDDMQLMLKLPEHQLNDSRVORYQRJXVSMHKD
UDVWD L UD]YRMD XJRVWLWHOMVNRJ REMHNWD =DWR VH SUREOHP ORNDFLMH MDYOMD NDR SUREOHP
L]ERUD QDMSRYROMQLMHJ PMHVWD MHU L]ERU PMHVWD PRH SUHVXGQR XWMHFDWL QD HNRQRPLMX L
RUJDQL]DFLMXUDGDDWR]QDLQDXNXSQHSRVORYQHUH]XOWDWH

1DORNDFLMXXJRVWLWHOMVNRJREMHNWDLPDMXXWMHFDMLPEHQLFLNRMLVHPRJXSRGLMHOLWLX
GYLMHJUXSH

QDRSHLPEHQLNHL
QDSRVHEQHLPEHQLNH

2SL LPEHQLFL ORNDFLMH VX WHPHOMQRJD ]QDHQMD ]D L]ERU PMHVWD SRVORYDQMD
XJRVWLWHOMVNRJREMHNWD8RYHLPEHQLNHXEUDMDPR

WULWH
NDGURYH
VLURYLQH
WUDQVSRUWL
SRJRQVNXHQHUJLMXLYRGX


{p y s ~ vy p |sz
1DMYDQLML LPEHQLN ORNDFLMH XJRVWLWHOMVNRJ REMHNWD MHVX PRJXQRVWL YH

SRVWRMHHJLOLSRWHQFLMDOQRJWULWD7R]QDLGDPRJXQRVWSURGDMHSURL]YRGDLOLXVOXJD
LPD SUHWHLWX YULMHGQRVW X RGDELUX ORNDFLMH 8SUDYR ]DWR SULMH RGDELUD ORNDFLMH WUHED
SRPQR SURXLWL SRVWRMH OL QD RGUH HQRP SURVWRUX NRULVQLFL XJRVWLWHOMVNLK XVOXJD X
NRMHPREXMPXNRMDLPMHNXSRYQDPRLNDNYDMHNRQNXUHQFLMDQDWRPSURVWRUX

8JRVWLWHOMVWYRDQJDLUDEURMQHLUD]QRYUVQHNDGURYH=ERJWRJDLSUREOHPNDGURYD
PRHELWLSUHVXGDQ]DRGUH LYDQMHORNDFLMHXJRVWLWHOMVNRJREMHNWD

8JRVWLWHOMVWYRXSURL]YRGQRPSURFHVXNRULVWLYHOLNLEURMVLURYLQDPDWHULMala) za to
PRUDLPDWLLVLURYLQVNXED]XLWRSRPRJXQRVWLWREOLX

=DSURFHVSURL]YRGQMHXXJRVWLWHOMVWYXWUDQVSRUWMHYDDQMHUVHSUHYR]HVLURYLQHL
VYLGUXJLSRWUHEQLPDWHULMDOLDOLMHGQDNRMHYDDQLVRE]LURPQDSULMHYR]JRVWLMXSDVH
kod izbora lokacije mora voditi briga i o trokovima transporta.

0RJXQRVWL GRELYDQMD SRWUHELWLK X SUDYLOX YHOLNLK NROLLQD HQHUJLMH SRVHEQR
YRGHLPDRVRELWXYDQRVWXRGDELUXORNDFLMH

3RVHEQLLPEHQLFLORNDFLMHVX

NOLPD
zemljite i
RVWDOLLPEHQLFLXHORNDFLMH

.OLPD XWMHH QD L]ERU ORNDFLMH SRVHEQR NDGD VH UDGL R WXULVWLNLP REMHNWLPD
KRWHOLLNDPSRYL

Zemljite XWMHH QD L]ERU ORNDFLMH QD QDLQ GD RG L]ERUD WHUHQD ]DYLVL L]JUDGQMD
(visoka ili niska i sl.) i koritenje objekta. Neki ugostiteljski objekti npr. zahtijevaju velike
SRYULQH ]HPOMLWDNDPSRYLWXULVWLNDQDVHOMDLVO 3RUHG YHOLLQH ]HPOMLWDSRWUHEQR
MH YRGLWL EULJX NRG RGDELUD ORNDFLMH L R GUXJLP YDQLP HOHPHQWLPD NDR WR VX
PRJXQRVWSULVWXSDRSDVQRVWRGNOL]DQMDLRGURQMDYDQMDWODLVOLQR

2VWDOL LPEHQLFL RGDELUD ORNDFLMH SRVHEQR XH ORNDFLMH RGQRVH VH QD VDPH
osobitosti ugostiteljskog objekta kao to je vrsta, priroda posORYDQMD VWUXNWXUD
SRWURDDSDUNLQJLWG

6YLQDYHGHQLLPEHQLFLQHPDMXLVWXYDQRVW1HNLVXYDQLMLL]QDDMQLML]DMHGQX
YUVWXXJRVWLWHOMVNLKREMHNDWDDGUXJL]DGUXJXYUVWX7R]QDLGDQDJODVDNNRGRGDELUD
ORNDFLMHWUHEDVWDYLWLQDQDMYDQLMHLPEHQLNHORNDFLMH

3UREOHPDWLND ORNDFLMH XJRVWLWHOMVNRJD SRGX]HD PRH VH MR UD]YUVWDWL L NDR
ORNDFLMDXLUHPLXHPVPLVOX7DVHSRGMHODSULND]XMHQDVO

{p y s ~ v y p |sz

6O/RNDFLMDXJRVWLWHOMVNRJSRGX]HDVDVWDMDOita lokacije
XLUHPLXHPVPLVOX

3UDYLOQLPL]ERURPORNDFLMHXJRVWLWHOMVNRSRGX]HHSRVWLH

]DGRYROMDYDMXXSR]LFLMXQDWULWXLNRQNXUHQWVNXVSRVREQRVW
SRWSXQLMXJRVSRGDUVNXVWUXNWXUXQDRGUH HQRPSRGUXMXMHUSRYHDYD
]DSRVOHQRVW
smanjenje trokova poslovanja
SRYHDQMHNRULWHQMDNDSDFLWHWD
VPDQMHQMH]DOLKDVLURYLQDLGUXJLKPDWHULMDODL
RVLJXUDQMHPDNVLPDOQLKHIHNDWDSURFHVDSRVORYDQMD


{p y s ~ vy p |sz
,]ERU RSWLPDOQH ORNDFLMH V RE]LURP QD RSH L SRVHEQH LPEHQLNH RVLJXUDYD

LVSXQMHQMHVYLKFLOMHYDLVYUKXSRVWRMDQMDSRGX]HD3RJUHNHXL]ERUXRVWDYOMDMXWUDMQH
SRVOMHGLFHLQDMHHVXX]URNSUHVWDQNDUDGDXJRVWLWHOMVNRJREMHNWD

9567$8*267,7(/-6.,+2%-(.$7$
ZA SMJETAJ

1D WHPHOMX WHKQLNRWHKQRORNLK L RUJDQL]DFLMVNLK UD]OLND PH X XJRVWLWHOMVNLP
objektima izvrena je podjela poslovnih jedinica za smjetaj, a RQH VH UD]OLNXMX SR
VYRMLPRVRELQDPDLPRJXQRVWLPDXVNODGXVYDHLP]DNRQVNLPSURSLVLPD

Ugostiteljski objekti za smjetaj jesu:

KRWHO
PRWHO
SDQVLRQ
WXULVWLNRQDVHOMH
NDPS
VRED]DL]QDMPOMLYDQMH
odmaralite
SUHQRLWH

+27(/.$27(0(/-1,8*267,7(/-6.,2%-(.7
ZA SMJETAJ

5LMH KRWHO SRWMHH RG ULMHL KRVSLWDOLW\ WR ]QDL JRVWROMXELYRVW L IUDQFXVNRJ MH
SRULMHNOD

+RWHOMHXJRVWLWHOMVNLREMHNWNRMLSUXDUD]OLLWHXJRVWLWHOMVNHLGUXJHXVOXJHPH X
kojima smjetaj predstavlja temeljnu uslugu.

3UHPDQDPMHQLKRWHOLVHGLMHOHXWULWHPHOMQHVNXSLQH

JUDGVNLKRWHOLQDOD]HVHXJUDGXRGQRVQRXDGPLQLVWUDWLYQLPLOL
JRVSRGDUVNLPFHQWULPDLQDPLMHQMHQLVXSRVORYQLPOMXGLPDLSXWQLFLPD
WXULVWLNLKRWHOLQDOD]HVHXWXULVWLNLPPMHVWLPDLQDPLMHQMHQLVX
smjetaju turista i
L]OHWQLNLKRWHOLQDPLMHQMHQLVXL]OHWQLFLPDLVPMHWHQLVXXL]OHWQLNLP
PMHVWLPDSRJRGQLP]DUHNUHDFLMX

+RWHOHSRREXMPXXVOXJDGLMHOLPRQDGYLMHYUVWH

SRWSXQHKRWHOHNRMLSRUHGVPMHWDMDSUXDMXSRWSXQXXVOXJXSUHKUDQH
JDUQLKRWHOHNRMLSRUHGVPMHWDMDSRVOXXMXVDPRGRUXDN
{p y s ~ v y p |sz

+RWHOL VH UD]YUVWDYDMX L SR NDWHJRULMDPD RYLVQR R NYDOLWHWL XVOXJH L NRPSOHWQRVWL
RGMHOD D NDWHJRULMD VH R]QDDYD ]YMH]GLFDPD 1DMNYDOLWHWQLML VH KRWHO R]QDXMH V SHW
]YMH]GLFD

+RWHO PRH SRVORYDWL NDR VDPRVWDOQD SRVORYQD MHGLQLFD D PRH ELWL L X VDVWDYX
VORHQRJD SRGX]HD 1DLQ RUJDQL]DFLMH SRVORYDQMD KRWHOD RGUH HQ MH V QHNROLNR
temeljnih karakteristika kao to su:

YHOLLQDYUVWDLNDWHJRULMD
ORNDFLMD
NDUDNWHULWUDMDQMHSRVORYDQMD
RUJDQL]DFLMVNLVWDWXVXVDVWDYXSRGX]HDLOLVDPRVWDODQ
UDVSRORLYRVWNDGURYD

9HOLLQD YUVWD L NDWHJRULMD KRWHOD RGUH XMH WHKQLNX VWUXNWXUX VUHGVWDYD EURM L
VWUXNWXUX ]DSRVOHQLK 7DNR H JUDGVNL L L]OHWQLNL KRWHO LPDWL YHL EURM ]DSRVOHQLK SR
MHGLQLFLNDSDFLWHWDQHJRJDUQLKRWHO,VWRWDNRKRWHOYLHNDWHJRULMHLPDYHXYULMHGQRVW
VUHGVWDYDLYHLEURM]DSRVOHQLKSRMHGLQLFLNDSDFLWHWDRGKRWHODQLHNDWHJRULMH

/RNDFLMDKRWHODLPD]QDDMVYLHVWDMDOLWD7DNRVHXYHOLNLPSRVORYQLPFHQWULPD
JUDGH YHOLNL KRWHOL QDMHH JDUQL WLSD V YUHPHQRP SRVORYDQMD WLMHNRP FLMHOH JRGLQH
*UDGVNL KRWHO ORFLUD VH X FHQWUX JUDGD D SULVWXS KRWHOX PRUD ELWL ODJDQ V GRYROMQR
RVLJXUDQLKPMHVWD]DSDUNLUDQMHYR]LODWHSRVHEDQJRVSRGDUVNLXOD]LXOD]]DRVREOMH

/RJLQRMHGDWXULVWLNLKRWHOLPRUDMXELWLORFLUDQLXWXULVWLNLPPMHVWLPDDORNDFLMD
PRUD LVSXQMDYDWL XYMHWH SULYODQRVWL L VYH ]DKWMHYH RYLVQR R YHOLLQL NDWHJRULML L
DVRUWLPDQXXVOXJD

.DUDNWHULWUDMDQMHSRVORYDQMDXVNRMHYH]DQDX]ORNDFLMXKRWHOD7DNRHJUDGVNL
KRWHOSRVORYDWLFLMHOXJRGLQXWXULVWLNLKRWHOLXJODYQRPXWXULVWLNRMVH]RQL7DLQMHQLFD
XWMHH QD RUJDQL]DFLMX SRVORYDQMD L QD NDUDNWHU DQJDLUDQMD VUHGVWDYD UDGD L
]DSRVOHQLK 6H]RQVNL NDUDNWHU UDGD XWMHH L QD RGOXNX R JUDGQML KRWHOD SR YUVWDPD L
NDWHJRULMDPD 8 WXULVWLNLP VH PMHVWLPD ULMHWNR JUDGH KRWHOL QDMYLH NDWHJRULMH LOL SDN
JDUQLKRWHOLMHUWXULVWLWUDHNRPSOHWQXXVOXJXLQLVXVSUHPQLSODWLWLYLVRNXFLMHQXNDRWR
WR PRJX SRVORYQL OMXGL X JUDGVNLP KRWHOLPD 2VLP WRJD VH]RQVNR SRVORYDQMH QLMH
DWUDNWLYQR ]D YLVRNRVWUXQR RVREOMH SD MH L VWUXNWXUD ]DSRVOHQLK SR VWUXQRVWL ]QDWQR
loija u hotelima sa sezonskim poslovanjem.

2UJDQL]DFLMVNLVWDWXVKRWHODJRYRULRWRPHSRVOXMHOLKRWHOVDPRVWDOQRLOLXVNORSX
SRGX]HD NRMH X VYRP VDVWDYX LPD YLH LVWLK LOL UD]OLLWLK SRVORYQLK MHGLQLFD
2UJDQL]DFLMVND VWUXNWXUD KRWHOD UD]OLNXMH VH RYLVQR R RUJDQL]DFLMVNRP VWDWXVX X
SRGX]HX .DGD MH KRWHO X VDVWDYX VORHQRJD SRGX]HD QHNH VH VOXEH RUJDQL]LUDMX
]DMHGQLNL ]D YLH SRVORYQLK MHGLQLFD QSU QDEDYD PDUNHWLQJ L VO D VOLQD MH
RUJDQL]DFLMVND SR]LFLMD KRWHOD NRML VX X ODQFX KRWHOD .DGD KRWHO SRVOXMH NDR
VDPRVWDOQDSRVORYQDMHGLQLFDXQMHPXVHWUHEDMXRUJDQL]LUDWLVYHSRVORYQHIXQNFLMH

.DGURYL VX QDMYDQLML LQLWHOM XNXSQH RUJDQL]DFLMVNH VWUXNWXUH KRWHOD .RG
]DSROMDYDQMD RGJRYDUDMXLK NDGURYD NDR WR MH YH LVWDNQXWR YLH SUREOHPD LPDMX


{p y s ~ vy p |sz
KRWHOL VD VH]RQVNLPNDUDNWHURP SRVORYDQMD SD VH L RUJDQL]DFLMD NDGURYD SULODJR DYD
PRJXQRVWLPDDQHSURMHNWLUDQLPSRWUHEDPDLOLUHDOQLP]DKWMHYLPD

6758.785$,32'-(/$+27(/$

+RWHONDRXJRVWLWHOMVNLREMHNWVDVWRMLVHRGYLHUD]OLLWLKRGMHODNRMHVYUVWDYDPRX
WULWHPHOMQHJUXSHVO

drutvenosmjetajni odjel,
SURL]YRGQRXVOXQLRGMHOL
WHKQLNLRGMHO
+27(/
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60-(7$-12
2'-(/-(1-(
352,=92'12
86/812
2'-(/-(1-(
7(+1,.2
2'-(/-(1-(

6O)XQNFLRQDOQDRUJDQL]DFLMDKRWHOD

Drutveno smjetajni odjel se sastoji od

SULMDPQRJRGMHOD
KRWHOVNRJGRPDLQVWYDVREH
SURVWRULMD]DSRVOXLYDQMHJRVWLMX
SURVWRULMD]DWUJRYDNHGMHODWQRVWL
SURVWRULMD]D]DEDYXLUHNUHDFLMX

3URL]YRGQRXVOXQLRGMHOVDVWRMLVHRG

NXKLQMH
UHVWRUDQD
RVWDOLKSURVWRULMD]DSRVOXLYDQMHL
skladinih prostora.

7HKQLNLRGMHOVHVDVWRMLRG

NRWORYQLFH
UDGLRQLFD
SUDRQLFHLJODDRQLFHUXEOMD
JDUDH
skladita i
GUXJLKSRPRQLKRGMHOD

{p y s ~ v y p |sz

2UJDQL]DFLMX KRWHOD SR IXQNFLMDPD L WHKQRORNLP GLMHORYLPD PRHPR SULND]DWL L

JUDILNLVO

+27(/

'5879(12
352,=92'12
7(+1,.2

60-(7$-12
86/812
2'-(/-(1-(

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35,-(012
.8+,1-$,

2'-(/-(1-(
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& #

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'20$,16792

267$/(
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3526725,-(
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Sl. 28. Podjela hotela po funkcijama i tehnolokim dijelovima

6YL GLMHORYL KRWHOD RYLVQR R YHOLLQL L NDWHJRUL]DFLML PRUDMX ELWL L]JUD HQL SUHPD
]DNRQVNLPSURSLVLPDNRMLVHRGQRVHQDKLJLMHQVNRWHKQLNHXYMHWH+RWHOPRUDLQLWL
MHGQXFMHOLQXNRMDWUHED]DGRYROMLWLVYHSRWUHEHJRVWLMXNRMLERUDYHXKRWHOXDSRVHEQR
SRWUHEHVPMHWDMDSUHKUDQHLSLD

8OD] X KRWHO SUYHQVWYHQR ]DYLVL R ORNDFLML NDSDFLWHWX L NDWHJRULML KRWHOD L R QL]X
GUXJLK LPEHQLND 8OD]QH SURVWRULMH LQH SULMDPQR RGMHO SUHGYRUMH VWXELWD L KRGQLFL
Pored glavnog ulaza kojega koriste gosti, u hotelu postoje jo i gospodarski (za robe)
XOD]LXOD]]D]DSRVOHQH6YHSURVWRULMHXKRWHOXNRMHVHWUHWLUDMXNDRXOD]PRUDMXELWR


{p y s ~ vy p |sz
L]JUD HQH L RSUHPOMHQH SR SUDYLOQLFLPD R PLQLPDOQLP XYMHWLPD ]D RGJRYDUDMXX

NDWHJRUL]DFLMXKRWHOD

3ULMDPQL RGMHO MH SURVWRU X NRMHPX VH REDYOMDMX VYL SRVORYL YH]DQL X] SULMDP
JRVWLMX2QPRUDELWLVNODGQRRSUHPOMHQRMHUVHXSULMDPQRPRGMHOXVWMHHSUYLXWLVDNR
hotelu. Zato taj prostor mora biti najljepe, najbolje i najluksuznije opremljen prostor u
KRWHOX

8SULMDPQRPRGMHOXVPMHWHQDMHSRUWLUQLFDUHFHSFLMDPMHQMDQLFDSURGDYDRQLFD
UD]QHNOXEJDUQLWXUHWRDOHWLJDUGHUREHDSHULWLYEDULGUXJLVDGUDML

Iz predvorja se dizalima ili stubitem odlazi u smjetajni dio, u drutvene prostorije
LXVYHYUVWHSURVWRULMD]DSRVOXLYDQMHVSRUWLUHNUHDFLMX=ERJWRJDRYDMSURVWRUPRUD
ELWL L GRYROMQR SURVWUDQ GD ]DGRYROML VYH RYH ]DKWMHYH ,VWR WDNR L UDVSRUHG SULMDPQRJ
RGMHODPRUDELWLWDNDYGDRPRJXLQRUPDODQUDGVSULMDPRPLLVSUDDMHPJRVWLMX=DWR
VHVPDWUDGDMHSULMDPQLRGMHOVUHGLQMLRGMHOXKRWHOXLSUHGVWDYOMDYH]XL]PH XJODYQLK
L VSRUHGQLK SURVWRULMD X KRWHOX 9HOLLQD L RSUHPOMHQRVW RYLVL R NDWHJRULML KRWHOD DOL L R
VSRVREQRVWL]DSRVOHQRJRVREOMDGDWDMSURVWRUXLQLWRDWUDNWLYQLMLP

Hodnici i stubita u hotelu SRSXW SULMDPQRJ RGMHOD WDNR HU VH YH]D L]PH X
prostorija hotela. Hodnici i stubita moraju biti ugodno opremlMHQLDREYH]QHVXVWD]H
WHSLVLVOLNHSR]LGRYLPDL]DYMHVHSRSUR]RULPD

6REH ]D VSDYDQMH VX SURVWRULMH EH] NRMLK KRWHO QH EL ELR WHPHOMQL REMHNW ]D
VPMHWDM X XJRVWLWHOMVNRM GMHODWQRVWL 6REH VX QDMYDQLMH SURVWRULMH KRWHOVNRJ
GRPDLQVWYD MHU VH X QMLPD RVWYDUXMH WHPHOMQL GLR KRWHOVNH GMHODWQRVWL smjetaj.
9HOLLQD L]JOHG L RSUHPD VRED ]DYLVH R NDWHJRULML KRWHOD DOL L R RGUHGEDPD NRMH
UHJXOLUDMXPLQLPDOQHXYMHWHLNDWHJRUL]DFLMXXJRVWLWHOMVNLKREMHNDWD

Drutvene prostorije VX QHRSKRGQH X KRWHOX D VOXH ]DGRYROMDYDQMX UD]OLLWLK
SRWUHEDJRVWLMX7RVXSUYHQVWYHQROLMHSRLOXNVX]QRRSUHPOMHQHSURVWRULMHDQDPMHQD
LP MH GHWDOMQR LVSODQLUDQD 2YH SURVWRULMH VX YDQH X SRVORYDQMX KRWHOD MHU VH NUR]
njihovo koritenje ostvaruju i druge, dodatne ali korisne usluge. Osim toga koritenje
RYLK SURVWRULMD VWYDUD ]DGRYROMVWYR NRG JRVWLMX LPH VH RPRJXXMH GXL ERUDYDN X
KRWHOX

6DQLWDUQRKLJLMHQVNH SURVWRULMH nalaze se u sastavu smjetajnih jedinica ali i u
VYLP GUXJLP SURVWRULMDPD X KRWHOX 2YH VH SURVWRULMH JUDGH X VNODGX V YDHLP
SURSLVLPD

3URL]YRGQRXVOXQLRGMHOLQHRQHSURVWRULMHXKRWHOXXNRMLPDVHSULSUHPDLSUXD
XVOXJDSUHKUDQHLSLDQDSLWDNDLGUXJHXRELDMHQHXVOXJHDQDXJRVWLWHOMVNLQDLQ8
RYDMGLRKRWHODVSDGDMXSURVWRULMHNXKLQMHUHVWRUDQLNDYDQHEDURYLLVO8SURL]YRGQR
XVOXQRP RGMHOX FHQWUDOQR PMHVWR SULSDGD NXKLQML .XKLQMD L VYH QMRM SULSDGDMXH
SURVWRULMHPRUDMXELWLIXQNFLRQDOQRL]JUD HQHLXVNODGXVD]DNRQVNLPSURSLVLPD6YHWH
SURVWRULMH ]DMHGQR LQH NXKLQMVNL EORN X NRMHP VH REDYOMD SULPLWDN QDPLUQLFD QMLKRYR
XYDQMHSULSUHPDLREUDGDLQDSRNRQSULSUHPDJRWRYHKUDQHLQMHQRL]GDYDQMH

# &( ,( (

.XKLQMVNLSURVWRUUHGRYLWRMHSRGLMHOMHQXWULGLMHODSULSUHPQLWHUPLNLL]DYUQL2YL
VX GLMHORYL IL]LNL L WHKQRORNL RGYRMHQL MHU QLMH GRSXWHQR PLMHDQMH VLURYLK L
SULSUHPOMHQLKQDPLUQLFD

.XKLQMDMHQDMHHVPMHWHQDXSUL]HPOMXLXLVWRMUD]LQLVUHVWRUDQRPMHUVHWDNR
RVLJXUDYDSURL]YRGQRXVOXQLSURFHV6XYLQRMHLVWLFDWLGDLNXKLQMDPRUDELWLL]JUD HQD
L WHKQLNL L WHKQRORNL RSUHPOMHQD WDNR GD ]DGRYROMDYD VYH SURSLVH WH QHRPHWDQX
FLUNXODFLMX L]PH X NXKLQMH L UHVWRUDQD L GD UDVSRODH VD VYLP SRWUHEQLP KLJLMHQVNR
VDQLWDUQLPVDGUDMLPD

7HKQLNLRGMHOMHXIXQNFLMLRVLJXUDYDQMDUDGQRJDSURFHVDXKRWHOX2YDMRGMHOLQH
NRWORYQLFD UDGLRQLFH ]D RGUDYDQMH KRWHOVNLK XUH DMD SUDRQLFD L JODDRQLFD UXEOMD
2YRPVHRGMHOXMRSULGRGDMXKRWHOVNDJDUDDSDUNLQJSURVWRULVOXED]DRGUDYDQMH
KRUWLNXOWXUHDSRVHEQRVXXRNYLUXRYRJDRGMHODRUJDQL]LUDQHVNODGLQHVOXEHLVDPD
skladita.

25*$1,=$&,-$5$'$8+27(/8

Organizacija rada u hotelu predstavlja smiljeno povezivanje rada i
VUHGVWDYD X SRVORYDQMX KRWHOD .DR WR QLMH PRJXH SUHGVWDYLWL MHGLQVWYHQ PRGHO
RUJDQL]DFLMH L SRVORYDQMD SRGX]HD MHGQDNR WDNR WR QLMH PRJXH QL ]D KRWHO ELOR GD
SRVOXMHXVDVWDYXSRGX]HDLOLNDRVDPRVWDOQDMHGLQLFD7RQLMHPRJXHMHUVH
KRWHOL UD]OLNXMX SR QDLQX JUDGQMH YHOLLQL NDWHJRULML EURMX ]DSRVOHQLK L SR PQRJLP
GUXJLPHOHPHQWLPD

6XYUHPHQDRUJDQL]DFLMDUDGDXKRWHOLMHUVWYXMDYOMDVHL]JUDGQMRPYHOLNLKKRWHOVNLK
objekata i stvaranjem hotelskih lanaca. Usluge u suvremenom hotelu sve se vie
LQGXVWULMDOL]LUDMXLWRQDURLWRXSULSUHPLKUDQHLSLDMHUVHXQMLKRYRMSURL]YRGQMLVYH
YLH NRULVWH VWURMHYL XUH DML L DXWRPDWL NDR L SROXSURL]YRGL NRML VH VDPR GRUD XMX GR
gotovih proizvoda. Zbog toga je sve vie u upotrebi termin "hotelska industrija".

8KRWHOXNDRXJRVWLWHOjskoj poslovnoj jedinici za smjetaj, glavni tehnoloki proces
UDGDRGYLMDVHXRNYLUXUHFHSFLMVNRJDSRVORYDQMDLXRNYLUXKRWHOVNRJDGRPDLQVWYD

5HFHSFLMVNR SRVORYDQMH MH RNRVQLFD FMHORNXSQRJD KRWHOVNRJ SRVORYDQMD D RGYLMD
VH X RNYLUX SULMDPQRJ RGMHOD SD H VH ]DWR QDMSULMH SULND]DWL RUJDQL]DFLMVND VWUXNWXUD
SULMDPQRJDRGMHODVO

# &( ,( (

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6O2UJDQL]DFLMVNDVWUXNWXUDSULMDPQRJDRGMHOD

7HPHOMQH GMHODWQRVWL SULMDPQRJD RGMHOD RGYLMDMX VH X SRUWLUQLFL L UHFHSFLML
2UJDQL]DFLMD RYLK GLMHORYD SULMDPQRJ RGMHOD RYLVL R YHOLLQL KRWHOD R REOLNX QMHJRYH
RUJDQL]DFLMVNHVWUXNWXUHWLSXNDWHJRUL]DFLMLLGUXJLPHOHPHQWLPD3RUWLUQLFDLUHFHSFLMH
PRJX ELWL L IL]LNL RGYRMHQH L X VYDNRP RG RYLK GLMHORYD RGYLMD VH SRVHEQD WHKQLND
SRVORYDQMD

7(+12/2*,-$326/29$1-$5(&(3&,-(

5HFHSFLMD MH SUYL RGMHO V NRMLP VH VXVUHH JRVW KRWHOD =ERJ WRJD YH MH
naglaeno, ovaj odjel predstavlja hotel u svakom pogledu i zato recepFLMD LPD
RGJRYRUQHLYUORVORHQH]DGDWNH

7HKQLNDSRVORYDQMDUHFHSFLMHREXKYDDVOMHGHHSRVORYH
NRUHVSRQGHQFLMXVJRVWLPD
# &( ,( (

NRUHVSRQGHQFLMXVWXULVWLNLPDJHQFLMDPD
UH]HUYDFLMXXVOXJD
SULKYDWJRVWLMX
smjetaj gostiju
YR HQMHFMHORNXSQHHYLGHQFLMHRJRVWLPD
SRVOXLYDQMHVLQIRUPDFLMDPD
QDSODWDUDXQD]DL]YUHQHXVOXJH
PLMHQMDQMHVWUDQLKVUHGVWDYDSODDQMDLWG

5HFHSFLMD VXUD XMH VD VYLP GUXJLP RGMHOLPD X KRWHOX D SUYD L QDMQHSRVUHGQLMD
YH]DMHVRGMHORPKRWHOVNRJGRPDLQVWYDUDGLUHDOL]DFLMHVPMHWDMDJRVWLMX1LWDPDQMH
QLMH YDQD YH]D L VXUDGQMD V SURL]YRGQRXVOXQLP RGMHORP 8 RNYLUX UHFHSFLMH
organizira se i cjelokupni drutveni i zabavnoUHNUHDWLYQLLYRWXKRWHOX-HGQRPULMHMX
UHFHSFLMDMHLODNXFDYLFDKRWHODL]DSUDYRQHPDQLMHGQHGMHODWQRVWLXKRWHOXDGDQD
QHNLQDLQWDGMHODWQRVWQHPDYH]XLOLNRQWDNWVUHFHSFLMRP8YHLQLKRWHODXUH HQRMHL
LVSRVWDYOMDQMH VYLK UDXQD QD UHFHSFLML RQL VH RGQRVH QD VYH YUVWH XVOXJD SUXHQLK
JRVWX

8UHFHSFLMLVHYRGLEURMQDHYLGHQFLMDSDMHXWRPRGMHOXPRJXHNUR]HYLGHQFLMX
promatrati sve to se zbiva u hotelu. DanDVVHWDHYLGHQFLMDYRGLQDVXYUHPHQQDLQ
DXWRPDWVNRPREUDGRPSRGDWDND$NRVHHYLGHQFLMDQHYRGLSXWHPDXWRPDWVNHREUDGH
SRGDWDND XVWURMDYDMX VH RGJRYDUDMXH NQMLJH HYLGHQFLMH %H] RE]LUD QD NRML VH QDLQ
YRGL HYLGHQFLMD SRWUHEQR MH LVWDNQXWL NDNR MH SUDYLODQ DXUDQ L SUDYRYUHPHQ UDG
UHFHSFLMHQHPRJXEH]YR HQMDRGJRYDUDMXHLVYHREXKYDWQHHYLGHQFLMH

.DNYDHVHHYLGHQFLMDYRGLWLLXNRMHPRSVHJXRYLVLRNDWHJRULMLKRWHODRQMHJRYRM
YHOLLQLLQDPMHQLWHRREOLNXRUJDQL]DFLMHUDGD

-HGDQ RG ]DGDWDND UHFHSFLMVNRJD SRVORYDQMD MH L SURGDMD NDSDFLWHWD .DGD VH
SURGDMDNDSDFLWHWDREDYOMDSUHNRUHFHSFLMVNHVOXEHWRQD]LYDPRNODVLQRPSURGDMRP
MHU VH SURGDMD VDVWRML RG ]DNOMXLYDQMD XJRYRUD L]PH X NRULVQLND KRWHOVNLK XVOXJD L
UHFHSFLRQera, kao predstavnika hotela. Ovakvim oblikom prodaje kapaciteta jo se
koriste samo gradski hoteli koji su ravnomjerno iskoriteni cijelu godinu i koji svoje
NDSDFLWHWH SURGDMX LQGLYLGXDOQLP JRVWLPD SD ]ERJ WRJD RYL KRWHOL QHPDMX UD]YLMHQX
SRVHEQXVOXEXSURGDMH

0H XWLP VXYUHPHQR SRVORYDQMH D SRVHEQR WXULVWLNR XJRVWLWHOMVWYR L VYH
]DKWMHYQLMH WULWH XJRVWLWHOMVNLK XVOXJD ]DKWLMHYDMX RUJDQL]DFLMX SURGDMH SXWHP
SRVHEQHSURGDMQHVOXEHLOLSRVUHGQLNRPGMHODWQRXSXWQLNLKDJHQFLMD5DVWXLEURM
XJRVWLWHOMVNLKSRWURDDUD]OLLWRVWQMLKRYLKQDYLNDHOMDXNXVDLSODWHQLKPRJXQRVWL
DOLLVYHYHDWULQDNRQNXUHQFLMDXYMHWXMXGDXJRVWLWHOMVNDSRGX]HDSDWDNRLKRWHOL
VYH YLH UD]YLMDMX SRVHEQX PDUNHWLQNX VOXEX UDGL XQDSUH HQMD SURGDMH VYRMLK
NDSDFLWHWD8WDNYRMRUJDQL]DFLMLKRWHODVYHMHPDQMDXORJDUHFHSFLMHXGLUHNWQRMSURGDML
NDSDFLWHWD

5H]HUYDFLMD KRWHOVNLK XVOXJD SUHGVWDYOMD YUOR RGJRYRUDQ ]DGDWDN UHFHSFLMH
Rezervacija predstavlja prethodno osiguranje smjetaja i druJLK XVOXJD KRWHOD D
postoji vie vrsta hotelskih rezervacija.

# &( ,( (

3RQDMSULMHUH]HUYDFLMHGLMHOLPRQDLQGLYLGXDOQH]DMHGQRJJRVWDLJUXSQH]DYHL

EURM JRVWLMX 5H]HUYDFLMH PRJX ELWL NUDWNRURQH NDGD VH ]DKWMHY ]D UH]HUYDFLMX
LVSRVWDYOMDVDPRQHNROLNRGDQDSULMHSRHWNDNRULWHQMDXVOXJDLOLGXJRURQHNDGDVH
]DKWMHY]DNRULWHQMHKRWHOVNLKXVOXJDGRVWDYOMD]QDWQRUDQLMHPMHVHFGDQDLOL]DGXH
UD]GREOMHSDDNL]DFLMHOXVH]RQX

5H]HUYLUDWLVHPRHSLVPHQLPSXWHPWHOHIRQRPWHOHIDNVRPLXVPHQRRVREQR
%H] RE]LUD NDNR VH REDYOMD UH]HUYDFLMD RQD PRUD VDGUDYDWL WHPHOMQH HOHPHQWH NDR
WR VX DGUHVD QDUXLWHOMD YULMHPH SRHWND NRULWHQMD UH]HUYDFLMH YUVWX XVOXJH YUVWD
VREHSROXSDQVLRQSDQVLRQLVOLQRFLMHQXLQDLQSODDQMD

=ERJ VYHJD QDYHGHQRJD NQMLJD UH]HUYDFLMD SUHGVWDYOMD QDMYDQLMX HYLGHQFLMX X
UHFHSFLMVNRPSRVORYDQMX3URSLVDQMHQDLQYR HQMDNQMLJHUH]HUYDFLMDWDNRGDVHXQMX
XQRVH VYL QHRSKRGQL SRGDFL R JRVWX L R REYH]DPD KRWHOD X RGQRVX QD ]DKWMHYH L]
izvrene rezervacije.

3ULMDYD ERUDYND JRVWLMX REDYOMD VH ]D VYH JRVWH KRWHOD L WR MH WDNR HU ]DGDWDN
UHFHSFLMVNHVOXEH3ULMDYDERUDYNDREDYOMDVHQD]DWRSURSLVDQLPIRUPXODULPDXNRMH
VHXQRVHRGJRYDUDMXLSRGDFLRJRVWLPD

6YL VH JRVWL XYRGH X NQMLJX JRVWLMX 0QRJL KRWHOL SUDNWLFLUDMX L]GDYDQMH KRWHOVNH
LVND]QLFH 2QD LPD SUHWHLWR SURSDJDQGQX IXQNFLMX PDGD MH NRULVWDQ L SUDNWLDQ
GRNXPHQWMHUVDGULEURMQHSRGDWNHRKRWHOX

5HFHSFLMDPRUDXVYDNRPWUHQXWNXUDVSRODJDWLSRGDFLPDR]DX]HWLPLVORERGQLP
VREDPDRHPXVHYRGLHYLGHQFLMD7DNRYRPMHHYLGHQFLMRPPRJXXYLGXVPMHWDMQH
NDSDFLWHWHNRMLVXYH]DX]HWLNRMLVXUH]HUYLUDQLLNRMLVXVORERGQL

8 KRWHOVNRP GQHYQLNX LOL XUQDOX HYLGHQWLUDMX VH YULMHGQRVQR VYH XVOXJH SR
YUVWDPD V NRMLPD VH JRVW NRULVWLR WLMHNRP ERUDYND X KRWHOX 1MLKRY VH ]EURM REDYOMD
VYDNRJD GDQD L ]D XNXSDQ EURM GDQD ERUDYND JRVWD WH VH QD WHPHOMX WH HYLGHQFLMH
LVSRVWDYOMDUDXQLREDYOMDQDSODWD]DL]YUHQHXVOXJH

1DSODWD KRWHOVNLK XVOXJD SUHWKRGL RGODVNX JRVWD L] KRWHOD +RWHOVNL UDXQ MH
YULMHGQRVQLL]UD]VYLKXVOXJDNRMHMHJRVWNRULVWLRERUDYNRPXKRWHOX+RWHOVNLUDXQVH
WDNR HU L]GDMH QD UHFHSFLML L WHPHOML VH QD SRGDFLPD L] KRWHOVNRJ GQHYQLND XUQDOD
$NR MH JRVW ERUDYLR X KRWHOX SRVUHGVWYRP DJHQFLMH UDXQ VH LVSRVWDYOMD QD QDSODWX
DJHQFLML *RVWX VH REYH]DWQR GDMH SRWYUGD R SODHQRP UDXQX 8 SUDNVL VH VYH YLH
QDSXWD VXVWDY SODDQMD JRWRYLP QRYFHP D VYH YLH HNRP LOL YDXHURP 8
KRWHOLMHUVWYX MH SRVHEQR SRJRGDQ QDLQ SODDQMD NUHGLWQRP NDUWLFRP MHU MH WR
MHGQRVWDYQLML QDLQ SODDQMD L QDURLWR MH SRJRGDQ NDGD VH UDGL R YHLP L]QRVLPD
UDXQD

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7DNR MH L]PH X RVWDORJD UHFHSFLMD REYH]QD RG JRVWD SUHX]HWL QD XYDQMH UD]QH
GUDJRFMHQRVWLLL]GDWLJRVWXSRWYUGXRGHSR]LWX

# &( ,( (

7(+12/2*,-$326/29$1-$3257,51,&(

3RUWLUQLFDMHSRUHGUHFHSFLMHGUXJDQDMYDQLMDVOXEDSULMDPQRJRGMHOD1HNDGMH
SRUWLU X KRWHOX ELR NOMXDU 'DQDV X VXYUHPHQLP KRWHOLPD SRUWLUQLFD SUHGVWDYOMD
VORHQLMX VOXEX V QL]RP SUDWHLK GMHODWQRVWL 6XYUHPHQD RUJDQL]DFLMD UDGD KRWHOD
QRYDWHKQRORJLMDSULMDPDJRVWLMXLYLVRNDUD]LQDKRWHOVNLKXVOXJDXYMHWRYDOLVXLSULPMHQX
EURMQLK WHKQLNLK SRPDJDOD L X RUJDQL]DFLML SRUWLUVNH VOXEH 8 OXNVX]QLP KRWHOLPD
SRUWLUQLFDMHL]GYRMHQDL]UHFHSFLMHLPHVHVDPRGRND]XMHVYHYHL]QDDMRYHVOXEH
3RUWLUVND VOXED PRUD SRVWRMDWL X VYLP KRWHOLPD D QMH]LQ MH ]QDDM QDJODHQ X
SUROD]QLP JUDGVNLP KRWHOLPD L KRWHOLPD YLVRNH NDWHJRULMH 1D VO SULND]DQD MH
RUJDQL]DFLMVNDVWUXNWXUDSRUWLUVNHVOXEH

3257,56.$
6/8%$
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kontrolirati izvrenje poslova i zadataka i izvriti obveze hotelskoga domDLQVWYD
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radom pridonose neposrednom izvravanju temeljnih zadataka hotelskoga
GRPDLQVWYD

8 SRVHEQR QHWLSLQD ]DQLPDQMD X RNYLUX KRWHOVNRJD GRPDLQVWYD XEUDMDPR
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7(+12/2*,-$326/29$1-$352,=92'1286/812*
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# &( ,( (

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MHGQRVWDYQRLQHVPHWDQRPDQLSXOLUDQMHQDPLUQLFDPD7HPHOMQLMHSULQFLSGDQDPLUQLFH
u skladitu budu smjetene po prioritetu utroka.

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Prijem namirnica iz skladita YUL VH SR NROLLQL L NDNYRL D SUHPD SUHGYL HQRM
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2EUDXQ SRVORYDQMD L ]Dvrni radovi VDGUH EURMQH SRVORYH NRML VH RGQRVH QD
evidenciju utroka namirnica i drugih materijala. Tu spadaju popisi raznih potreptina
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8VOXQL RGMHO KRWHOD MHVW UHVWRUDQ Tehnoloki proces rada u ovom odjelu
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rada u restoranu zahtijeva posebnu podjelu rada, a svaki izvritelj treba imDWL
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8 VYH]L V WHKQRORJLMRP UDGD YDQR MH LVWDNQXWL NDNR VH NXKLQMD L UHVWRUDQ XYLMHN
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5HVWRUDQWUHEDELWLRSUHPOMHQXVNODGXVNDWHJRULMRPKRWHODDSRVHEQDVHSDQMD
poklanja namjetaju kako bi se ostvario visok stupanja udobnosti. Kapacitet restorana
# &( ,( (

PRUDELWLVXNODGDQVNDSDFLWHWRPNXKLQMHNDNRELVHL]EMHJODW]YXVNDJUODXELORNRMHP
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SRVWDYOMDQMHLUDYQDQMHVWRORYD
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postavljanje pribora i ukraavanje stolova.

3RVWDYOMDQMHLUDYQDQMHVWRORYDREDYOMDVH]DYLVQRRQMLKRYRPREOLNXLYHOLLQLDOLL
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# &( ,( (

2EUDXQ SRVORYDQMD obavlja se po zavretku radnoga vremena restorana i na

QDLQNDNRMHWRSURSLVDQRLQWHUQLPDNWRPRRUJDQL]DFLMLUDGDLSRVORYDQMDXUHVWRUDQX
=DYUQLVHUDGRYLRGQRVHQDSRVSUHPDQMHLLHQMHUHVWRUDQDLQYHQWDUDLSULERUD

25*$1,=$&,-$5$'12*262%/-$8352,=92'12
86/81202'-(/8+27(/$

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osiguravaju visoku proizvodnost, a ispravan raspored sredstava utedu u utroku
LYRJDUDGDRWNODQMDMXLVXYLQRNUHWDQMHLVPHWQMHXL]YUDYDQMXSRVORYD

*ODYQLUXNRYRGLWHOMSURL]YRGQRJRGMHOD kuhinje je ef kuhinje2QRUJDQL]LUD
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ef NXKLQMH RVREQR QDG]LUH FMHORNXSQL SURFHV RG SULSUHPH GR JRWRYLK MHOD NRQWUROLUD
ukus svakog jela, kvalitetu i estetski izgled. Kreativni dio poslova efa kuhinje odnosi
VH QD VDVWDYOMDQMH UD]QRYUVQRJ MHORYQLND 2Q ULMHWNR NRQWDNWLUD V JRVWLPD RVLP X
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upoznati sa efom kuhinje).

HI NXKLQMH PRH RGJRYRULWL WDNR VORHQLP ]DKWMHYLPD DNR LPD RGJRYDUDMXX
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SURL]YRGQRJLXVOXQRJRGMHOD

Zamjenik efa kuhinje XYHLPSURL]YRGQLPRGMHOLPDSUHX]LPDGLRRYODWHQMDHID
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# &( ,( (

Restoranom rukovodi ef restorana 2Q UXNRYRGL FMHORNXSQRP RUJDQL]DFLMRP

SRVOXLYDQMD X UHVWRUDQX UDVSRUH XMH SRMHGLQH SRVORYH NRQWUROLUD UDG RVWDOLK
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7(+12/2*,-$326/29$1-$7(+1,.2*
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# &( ,( (

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L UHVWRUDQVNRJD KROD 3UHGYRUMH UHVWRUDQD MH SURVWRU X NRMHPX VH GRHNXMX JRVWL L X
NRMHPXVHRQLSULSUHPDMX]DXOD]DNXUHVWRUDQVNXVDOX=DWRVHXUHVWRUDQVNRPKROX
REYH]QRQDOD]LJDUGHUREDLWHOHIRQVNDJRYRUQLFD

8VOXQLRGMHOVHVDVWRMLRGYLHGLMHORYD1DMYDQLMDMHUHVWRUDQVNDVDOD]DUHGRYQR
poslovanje ali i aperitiv bar i jo neke sale za posebne namjene. Aperitiv bar smjeten
MH QD VDPRP XOD]X X JODYQX UHVWRUDQVNX VDOX 6DVWRML VH RG EDUVNRJD SXOWD V
SULSDGDMXLPVMHGDOLFDPDDHVWRLRGNOXEJDUQLWXUD7UHEDLVWDNQXWLGDDSHULWLYEDUQH
PRUDREYH]QRELWLXVDVWDYXUHVWRUDQDMHUVHDSHULWLYSRVOXXMHSULMHMHODLXJODYQRMVDOL

5HVWRUDQVNH VDOH VX QDMYDQLML GLR UHVWRUDQD 9HOLNL L OXNVX]QL UHVWRUDQL WUHEDMX
LPDWLQDMPDQMHGYLMHVDOH8MHGQRMVHREDYOMDUHGRYLWRLVYDNRGQHYQRSRVORYDQMHDX
GUXJRMLOLGUXJLPSRVHEQHXVOXJHVYHDQLUXNRYLLYHHUHNRNWHOSDUWLMLSULMDPLLVO
6YH RYH VDOH VYRMLP L]JOHGRP YHOLLQRP L RSUHPRP PRUDMX RVLJXUDYDWL YLVRNX
XGREQRVWJRVWLPDLSRYROMQHXYMHWH]DUDG]DSRVOHQLK

3URL]YRGQLRGMHOLQHNXKLQMVNLRGMHOLRGMHO]DWRHQMHSLDLQDSLWDND3UDYLORMHGD
VHNXKLQMVNLLGUXJLSURL]YRGQLRGMHOLQDOD]HQHSRVUHGQRX]UHVWRUDQVNHVDOHNDNRELVH
osigurala neposredna komunikacija, da se jela to prije iznesu pred goste i da se
VPDQML SUD]DQ KRG XVOXQRJ RVREOMD 0H XWLP V RE]LURP QD RYX EOL]LQX NXKLQMH L
UHVWRUDQD QHRSKRGQR MH RVLJXUDWL GD VH PLULVL L] NXKLQMH QL QDMPDQMH QH RVMHDMX X
UHVWRUDQX NDR QL EXND NRMD VH VWYDUD X SURFHVX SULSUHPH KUDQH ,VWR WDNR NDSDFLWHWL
NXKLQMHLUHVWRUDQDPRUDMXELWLXVNOD HQLNDNRELVHXVYDNRPGLMHOXL]EMHJORXVNRJUOR

7UHED YRGLWL UDXQD R VPMHWDMX VNODGLQLK RGMHOD L] NRMLK VH NXKLQMD SRVOXXMH
QDPLUQLFDPDLRVWDOLPSUHGPHWLPDREUDGHNDRLRSURVWRULMLXNRMRMVHSRVSUHPDSULERU
L]UHVWRUDQD

7DMUDVSRUHGPRUDRVLJXUDWLEU]XQHVPHWDQXLRGJRVWLMXVNULYHQXPDQLSXODFLMX

Kuhinja se sastoji od vie posebnih odjela, kao to su:

JODYQDNXKLQMD
SULSUHPQLFD

rk[ks m i^Ptf

SUDRQLFD
SULUXQRVNODGLWHL
ured efa kuhinje.

8 VNORSX SURL]YRGQRJD RGMHOD QDOD]L VH WRLRQLFD SLD X NRMRM VH XYDMX
SULSUHPDMXLVOXHDONRKROQDLEH]DONRKROQDSLDLQDSLFL2YDMMHRGMHOIL]LNLRGYRMHQ
RG NXKLQMH L UHVWRUDQD WR QLMH VOXDM NRG RVWDOLK XJRVWLWHOMVNLK REMHNDWD X NRMLPD VH
SRVOXXMX KUDQD L SLH 1R EH] RE]LUD QD IL]LNX RGYRMHQRVW L WRLRQLFD SLD PRUD ELWL
SRYH]DQDVUHVWRUDQRPUDGLRVLJXUDQMDXVOXJHSLLPDLQDSLFLPD

Skladini odjel REXKYDD JODYQR VNODGLWH L SULUXQR VNODGLWH NXKLQMH *ODYQR
VNODGLWH VOXL GD VH X QMHPX XVNODGLWH YHOLNH NROLLQH QDPLUQLFD SLD L GUXJLK
potrebnih materijala. Ovo se skladite dijeli na nekoliko odjela jer se sve namirnice i
RVWDOL PDWHULMDOL QH PRJX LOL QH VPLMX VNODGLWLWL X LVWRPH SURVWRUX 9HOLLQD VNODGLWD
]DYLVL R PRJXQRVWL QDEDYNH PDWHULMDOD L SUDYRGREQRJD GRSUHPDQMD D NROLLQD
QDEDYOMHQLK PDWHULMDOD R SRWUHEDPD L NDSDFLWHWX NXKLQMH UHVWRUDQD L SODQLUDQH
UHDOL]DFLMH XVOXJD 2VLP WRJD NROLLQD PDWHULMDOD RYLVL L R UDVSRORLYLP REUWQLP
VUHGVWYLPD NRMH SRGX]HH PRH L]GYRMLWL za ove nabavke. Racionalno skladino
SRVORYDQMH]DKWLMHYDGDQDEDYNHRGMHGQRPQHEXGXYHOLNHLGDVHRVLJXUDSUDYRGREQD
RSVNUED

7HKQLNLVHRGMHOVDVWRMLRGNRWORYQLFHVNODGLWDJRULYDLUDGLRQLFDNRMHRGUDYDMX
XUH DMHLRSUHPX

6DQLWDUQL RGMHO REXKYDD WRDOHWQH SURVWRUH ]D JRVWH VD VYLP VXYUHPHQLP
VDGUDMLPD D WRDOHWQL SURVWRU ]D HQH PRUD ELWL SRVHEQR RSUHPOMHQ UDGL VSHFLILQLK
SRWUHEDXUH LYDQMDLGRWMHULYDQMDPLQNDIUL]XUDLVO

2GMHO ]D ]DSRVOHQR RVREOMH QDPLMHQMHQR MH SULSUHPL RVREOMD ]D UDG RGUDYDQMX
KLJLMHQHRGPRUXLSUHKUDQL

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SRVHEQH YUVWH KUDQH LOL SRVOXLYDQMD QD SRVHEDQ QDLQ 6SHFLMDOL]DFLMD LPD RGUH HQH
SUHGQRVWL DOL L QHGRVWDWNH 3UHGQRVW MH X UDFLRQDOQLMRM XSRWUHEL VUHGVWDYD UDGD L
DQJDLUDQRVWLVSHFLMDOL]LUDQLKNDGURYDDQHGRVWDFLVHRLWXMXXRJUDQLHQRMGMHODWQRVWL
LYHRMRVMHWOMLYRVWLQDRVFLODFLMHSRWUDQMH

2GVSHFLMDOL]LUDQLKUHVWRUDQDSRVHEQRVHLVWLX

QDFLRQDOQLUHVWRUDQL
UHVWRUDQLXVNHVSHFLMDOL]DFLMHULEOMLORYDNLLWGL
YHJHWDULMDQVNLUHVWRUDQL

1DFLRQDOQL UHVWRUDQL SRVOXXMX KUDQX L SLD NDUDNWHULVWLQD ]D QDURG NRML WDNDY
UHVWRUDQSUHGVWDYOMD2YLVHUHVWRUDQLRSUHPDMXXWLSLQRPVWLOX ]D RGUH HQLQDURGSD
VH WDNR VWYDUD GRMDP GD VH ERUDYL X WRM ]HPOML 2VLP XJRVWLWHOMVNLK XVOXJD X RYDNYLP


UHVWRUDQLPD RUJDQL]LUDQ MH JOD]EHQL SURJUDP WDNR HU WLSLDQ ]D QDURG NRML UHVWRUDQ
SUHGVWDYOMD

1DMSR]QDWLMLQDFLRQDOQLUHVWRUDQLVXNLQHVNLWDOLMDQVNLIUDQFXVNLUXVNLPD DUVNLL
GUXJL
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XYHQLPQDFLRQDOQLPUHVWRUDQLPD

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UHVWRUDQLHVWR]DQLPOMLYLLPQRJRLUHPNUXJXSRWURDD

9HJHWDULMDQVNLUHVWRUDQLVXWDNYLUHVWRUDQLXNRMLPDVHSULSUHPDMXLSRVOXXMXMHODL
SLD QDPLMHQMHQD SRWURDLPD NRML LPDMX SRVHEDQ QDLQ SUHKUDQH QDMHH SR
XSXWDPD OLMHQLND DOL L SR RVREQRP L]ERUX 1DLQ SULSUHPH KUDQH L SLD X RYLP
UHVWRUDQLPD REDYOMD VH SR VWURJR SURSLVDQRM UHFHSWXUL XYDDYDMXL SRQDMSULMH
]GUDYVWYHQHDVSHNWHL]DKWMHYHSRWURDD

=DMHGQLND MH NDUDNWHULVWLND VYLK VSHFLMDOL]LUDQLK UHVWRUDQD GD VSDGDMX X
ugostiteljske objekte vie i visoke kategorije.

(.635(65(6725$1

%U]R SRVOXLYDQMH KUDQRP L SLHP WHPHOMQD MH NDUDNWHULVWLND HNVSUHV UHVWRUDQD
+UDQD VH SULSUHPD XQDSULMHG VWDQGDUGQH MH NYDOLWHWH L XWYU HQRJD ODNR
SUHSR]QDWOMLYRJDVRUWLPDQDDFLMHQHVX]QDWQRQLHQHJRXNODVLQLPLVSHFLMDOL]LUDQLP
UHVWRUDQLPD1DLQSRVOXLYDQMDXHNVSUHVUHVWRUDQXUD]OLNXMHVHRGGUXJLKUHVWRUDQD
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NRQ]XPLUDMXLKVMHGHL]DVWRORYLPD

,DNR SRVWRML YLH QDLQD SRVOXLYDQMD MHOD X HNVSUHV UHVWRUDQLPD VYH MH
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olakava gostu da se lako opredijeli radi kompletiranja obroka. Istaknuta cijena za
VYDNR MHOR L SLH RODNDYD JRVWX RULMHQWDFLMX X SRJOHGX PRJXQRVWL SODDQMD 2YDNDY
QDLQ SRVOXLYDQMD SUHGVWDYOMD ]DSUDYR VDPRSRVOXLYDQMH SD X RYLP UHVWRUDQLPD
1 ;PP 7$?cK/ $/g? P?K cKk

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RWSDGDSRWUHED ]DNRQREDULPDWRSRVORYDQMHLQLHNRQRPLQLMLPVRE]LURPQDPDQML
EURM]DSRVOHQLK

HVWL MH SUREOHP NRG RYH YUVWH UHVWRUDQD SRVOXLYDQMH JRVWLMX DONRKROQLP SLLPD
MHUVHJRVWLWDGDGXH]DGUDYDMXXUHVWRUDQXDWRRQHPRJXXMHEU]REUWDMVORERGQLK
NDSDFLWHWD =ERJ WRJD PQRJL HNVSUHV UHVWRUDQL L]YDQ VDOH VD VWRORYLPD RUJDQL]LUDMX
SRVHEQHSXOWRYHJGMHVHWRHSLDQDSLFLSRVOXXMHNDYDVODGROHGLVO8ULJRUR]QLP
VOXDMHYLPD RGVWUDQMXMX VH DONRKROQD SLD NDYD L VODGROHG L] UHGRYQRJ DVRUWLPDQD
SRQXGHUHVWRUDQD

(NVSUHV UHVWRUDQL ORFLUDMX VH X GLMHOX JUDGD JGMH MH YHOLND IUHNYHQFLMD SXWQLND X
LQGXVWULMVNLPSRGUXMLPDLOLDGPLQLVWUDWLYQRXSUDYQLP]RQDPD

2GMHOLXHNVSUHVUHVWRUDQXVOLQLVXRQLPDNRGNODVLQRJDUHVWRUDQD5D]OLNDMHX
RSUHPLMHUMHHNVSUHVUHVWRUDQ]QDWQRVNURPQLMHLMHGQRVWDYQLMHRSUHPOMHQ

8HNVSUHVUHVWRUDQXSRVHEQXSDQMXXSODQLUDQMXLRUJDQL]LUDQMXSRVORYDQMDWUHED
SRVYHWLWLOLQLMLRGQRVQRSXOWXQDNRMHPXVXL]ORHQDMHOD3XOWQHVPLMHELWLQLSUHNUDWDN
QL SUHGXJ YH X VNODGX V NDSDFLWHWRP UHVWRUDQD SUHPD EURMX PMHVWD ]D VMHGHQMH
6PDWUDVHGDMHRSWLPXPL]PH XVMHGDODDPLQLPXPWRVHWLHGXLQH
OLQLMHNUDWNDPRHSRVWDWLXVNRJUORNDNR]DSRVOXLYDQMHWDNRL]DL]ODJDQMHMHOD'XJD
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'XLQD OLQLMH XWYU XMH VH RGJRYDUDMXLP LVNXVWYHQRPDWHPDWLNLP PHWRGDPD
,VWUDLYDQMD WUHEDMX RGJRYRULWL QD SLWDQMD NRMRP EU]LQRP VH NUHX SRWURDL X OLQLML X
NRMHGREDGDQDMHOLQLMDQDMYLHDXNRMHGREDQDMPDQMHRSWHUHHQDLNROLNRMHYUHPHQD
SRWUHEQR GD VH SRMHGLQL REURFL SULSUHPH 'RELYHQL SRGDFL RPRJXXMX SODQLUDQMH
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-HORYQLNMHSRVHEQRVWHNVSUHVUHVWRUDQD3ULSUHPDMXVHRQDMHODNRMDVHQDMYLHWUDHL
NRMD VX QDMUHQWDELOQLMD 8 SUDYLOX VH L]UD XMH VWDQGDUGL]LUDQL MHORYQLN LMD SULSUHPD QH
]DKWLMHYD SRVHEQR NYDOLILFLUDQR RVREOMH7DNDY MHORYQLN RPRJXXMH MHGQRVWDYQLMX
organizaciju rada, smanjuje gubitke, ostvaruje mnogo utede u nabavci materijala,
VPDQMXMHVHRWSDGLVOLQR=ERJWRJDMHRUJDQL]DFLMD UDGDHNVSUHVUHVWRUDQXPQRJR
MHGQRVWDYQLMDDSURILWDELOQRVWPRHELWL]QDWQRYHDRGRVWDOLKUHVWRUDQDSRVHEQR
NODVLQRJD MHU MH L DQJDLUDQMH UDGQH VQDJH QLH NYDOLILNDFLMH ]QDWQR MHIWLQLMH 1DLPH
VYH SRVORYH PRJX REDYOMDWL NYDOLILFLUDQL D YHOLNL GLR L SROXNYDOLILFLUDQL L QHNYDOLILFLUDQL
UDGQLFL

$8720$76.,5(6725$1

2YDM MH UHVWRUDQ YUOR VOLDQ HNVSUHV UHVWRUDQX =DSUDYR VYH MH LVWR RVLP WR
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MHOD ]D KODGQD MHOD VHQGYLH VDODWH SHFLYD VODGROHG SLD L QDSLWNH NDYX L VOLQR
-HODVHNRQ]XPLUDMXQDMHHVWRMHL


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7HPHOMQD MHNDUDNWHULVWLND RYLK UHVWRUDQD GD UDGH EH] SUHVWDQND VDWD L GD VX
ORFLUDQL QD L]X]HWQR IUHNYHQWQLP PMHVWLPD VNURPQR VX RSUHPOMHQL D KUDQD L SLH VX
MHIWLQLMLQHJRXGUXJLPUHVWRUDQLPDMDYQRJDWLSD

,1'8675,-6.,,8(1,.,5(6725$1,

,QGXVWULMVNL UHVWRUDQ MH XJRVWLWHOMVNL REMHNW X NRMHPX VH SULSUHPDMX WRSOD L KODGQD
MHOD ]D GMHODWQLNH ]DSRVOHQH X LQGXVWULMVNLP L GUXJLP SRGX]HLPD 1D]LY LQGXVWULMVNL
restoran je dobio po tome to je prehrana radnika najprije organizirana u industrijskim
SRGX]HLPD8LQGXVWULMVNRPUHVWRUDQXSUHKUDQDVHRVLJXUDYD]DVYHUDGQLNHLXVYLP
VPMHQDPDDWR]QDLGDVHSULSUHPDGRUXDNUXDNLYHHUD

8HQLNLLVWXGHQWVNLUHVWRUDQLQDPLMHQMHQLVXSUHKUDQLXHQLNDLVWXGHQDWD

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RVLJXUDQD RSWLPDOQD NROLLQD ELRORNL YULMHGQH NDORULMVNL GRYROMQH L KLJLMHQVNL
EHVSULMHNRUQH KUDQH MHU MH SUDYLOQD LVKUDQD UDGQLND MHGDQ RG XYMHWD SRYHDQMD
SURL]YRGQRVWLDNRGXHQLNDLVWXGHQDWDXYMHWRVLJXUDQMD]GUDYOMD

&LMHQDSUHKUDQHXRYLPWLSRYLPDUHVWRUDQD LPD]QDDMQXXORJX=ERJGRWDFLMDLOL
VXEYHQFLMDKUDQDMH]DSRWURDHXRYLPUHVWRUDQLPa znatno jeftinija, a i zbog toga to
RYLUHVWRUDQLQHSRVOXMXQDSULQFLSLPDVWMHFDQMDGRELWL7RPH XWLPQH]QDLGDVH
MHIWLQLMDSUHKUDQDVPLMHRVWYDULYDWLQDUDXQVPDQMHQMDNYDQWLWHWHLNYDOLWHWHMHOD

Da bi se osigurala to jeftinijaSUHKUDQDXRYLPVHUHVWRUDQLPDXVOXLYDQMHREDYOMD
QD SULQFLSLPD VDPRSRVOXLYDQMD 2ELQR VH RGUH XMH YULMHPH NRULWHQMD UHVWRUDQD SR
JUXSDPD LOL VPMHQDPD NDNR VH UHVWRUDQL LVWRGREQR QH EL RSWHUHWLOL V YHLP EURMHP
NRULVQLND

8 LQGXVWULMVNLP L XHQLNLP UHVWRUDQLPD SRVWDYOMHQL VX VWRORYL V QDMYLH HWLUL
sjedalice jer je iskustvo pokazalo da stolovi s vie sjedalica ne osiguravaju oputenu
DWPRVIHUX NRG UDGQLND 1DLPH UDGQLFL VH ]D YULMHPH MHOD L RGPDUDMX SD VH ]DWR RYL
UHVWRUDQLREYH]QRRSVNUEljuju stolovima i sjedalicama sa to manjim brojem sjedalica
]D MHGQLP VWRORP 8 QHNLP LQGXVWULMVNLP UHVWRUDQLPD RUJDQL]LUD VH SRGMHOD KUDQH QD
QDLQ GD UDGQLFL RGPDK VMHGDMX ]D VWRORYH D GD NRQREDUL QD NROLFLPD UD]YR]H L
SRVOXXMX MHOD 1D WDM VH QDLQ dobiva vie vremena za odmor radnika, to nije
QHYDQRQDURLWR]DUDGQLNHNRMLSRVORYHREDYOMDMXVWRMHL

1DMHL QDLQ SODDQMD X RYLP UHVWRUDQLPD MH SODDQMH X RGJRYDUDMXRM NROLLQL
ERQRYDRELQRSRVXVWDYXMHGDQERQMHGDQREURN

0DGDLQGXVWULMVNLLXHQLNLUHVWRUDQLQHIXQNFLRQLUDMXSRVXVWDYXRVWYDUHQMDGRELWL
LSDN MH YDQR UDGL FMHORNXSQH DWPRVIHUH VWDOQR XQDSUH LYDWL RUJDQL]DFLMX UDGD L
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UDGQLNH LVND]XMH L RUJDQL]DFLMRP SUHKUDQH QD QDLQ GD VH REURFL QDURLWR SLD

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dopremaju i na radna mjesta, posebno tamo gdje tehnoloki proces rada ne

RPRJXXMHQDSXWDQMHUDGQRJPMHVWD

2UJDQL]DFLMD SURL]YRGQMH KUDQH X LQGXVWULMVNLP L XHQLNLP UHVWRUDQLPD PRH VH
RUJDQL]LUDWL QD GYD QDLQD $NR MH SRWUHEQD SURL]YRGQMD ]D PDQML EURM UDGQLND LOL
XHQLNDWDGDVHRUJDQL]LUDXVNORSXUHVWRUDQDLNXKLQMD$NRVHKUDQDSULSUHPD]DYHL
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WYRUQLFDPDKUDQHLGRSUHPDMXVHXUHVWRUDQHXSRWUHEQLPNROLLQDPD2YLVXSRJRQL
VXYUHPHQR RSUHPOMHQL V SRWUHEQLP XUH DMLPD L WUDQVSRUWQLP VUHGVWYLPD NRML
RVLJXUDYDMX KLJLMHQX L NYDOLWHWX KUDQH 5HVWRUDQL VH RSVNUEOMXMX SR WRQR XWYU HQRP
SODQX L MHORYQLNX D REUDXQ L]PH X UHVWRUDQD L SRJRQD SURL]YRGQMH REDYOMD VH
VYDNRGQHYQR

5(6725$1,835,-(92=1,065('679,0$

Ugostiteljstvo i promet uvijek su bili u tijesnoj vezi. Razvitak prometa najvie je
XWMHFDR QD QDJOL UD]YLWDN XJRVWLWHOMVWYD 3URPHWQR SRYH]LYDQMH JUDGRYD L ]HPDOMD WH
duga putovanja uvjetovali su razvitak usluga smjetaja i prehrane u prometnim
VUHGVWYLPD 8JRVWLWHOMVNL REMHNWL X SULMHYR]QLP VUHGVWYLPD SUHGVWDYOMDMX SRVHEDQ REOLN
REDYOMDQMD XJRVWLWHOMVNLK XVOXJD V RE]LURP QD PMHVWR SRVHEQRVW VDPRJ REMHNWD NUXJ
SRWURDDLQDLQREDYOMDQMDXJRVWLWHOMVNLKXVOXJD

8JRVWLWHOMVNDGMHODWQRVWREDYOMDVHXSULMHYR]QLPVUHGVWYLPD

HOMH]QLFL
EURGRYLPDL
]UDNRSORYLPD

8]QDWQRPDQMHPREXMPXPRJXDMHXJRVWLWHOMVNDGMHODWQRVWLXDXWREXVLPD

2UJDQL]DFLMD XJRVWLWHOMVWYD X SURPHWQLP VUHGVWYLPD LPD QHNROLNR VSHFLILQRVWL
7DNR QSU WD GMHODWQRVW PRH ELWL SRWSXQR VDPRVWDOQD X RGQRVX QD SURPHWQR
SRGX]HH DOL PRH ELWL L X VDVWDYX SURPHWQRJD SRGX]HD %H] RE]LUD QD YH]X V
SURPHWQLPSRGX]HHPGDOMQMHVSHFLILQRVWLRJOHGDMXVHX

VNXHQRVWLSURL]YRGQRJLXVOXQRJSURVWRUD
XSRWUHELSRVHEQLKXUH DMDLRSUHPHELORXSURL]YRGQMLELORX
SRVOXLYDQMX
XGDOMHQRVWLLGLVORNDFLMLGREDYOMDNLKPMHVWD
REDYOMDQMXXVOXJDXSRVHEQLPXYMHWLPDVRE]LURPQDNOLPXLYUHPHQVNH
XYMHWHL
SRVHEQRVWLXJRVWLWHOMVNRJRVREOMDRJUDQLHQHPRJXQRVWLVWDQRYDQMDX
SURPHWQLPVUHGVWYLPD

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8EHNLPVHNDYDQDPDYUORULMHWNRWRHDONRKROQDSLDHHVHWRHXRELDMHQL
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Servira se i turska kava, a uz sve to brojna fina peciva i slatkii.

3RVHEQD YUVWD NDYDQH VX NDYDQH ]D SOHV 5D]XPOMLYR MH GD RYH NDYDQH SRUHG
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X YUVWDPD XVOXJD X QDLQX RSUHPDQMD SURVWRULMD REOLFLPD ]DEDYH L X YUHPHQX
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Pc$ W kc
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7HPHOMQDSRGMHODRGQRVLVHQDYUVWHXVOXJD7DNRLPDPR

EDURYHXNRMLPDVHSUHWHLWRSRVOXXMXSLDL
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DSHULWLYEDU
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8 DSHULWLY EDUX SUHWHQR VH SRVOXXMX HVWRND DONRKROQD SLD DOL L GUXJD SLD L
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SOHVX. Ovi barovi imaju vie odvojenih dvorana sa stolovima i u pravilu cijeli bar, kao ni
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dame kako bi pravile drutvo usamljenim gostima. Vrijeme poslovanja ovih barova je
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Pc$ W k 'kk P
SRVOXXMXEH]DONRKROQDSLDLOLDONRKROQDDOLXPDOLPNROLLQDPD'LVNREDURYLUDGHRG
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3R]QDWLMD SRGYUVWD ELIHD MH HNVSUHV ELIH , X QMHPX VH JRVWL WDNR HU VDPL
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.50$

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Pc$ W kc
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VUHGLQDPD
.$17,1$

.DQWLQD MH VSHFLILDQ XJRVWLWHOMVNL REMHNW NRML LPD GYLMH QDPMHQH .RG SUYRWQH
namjene kantine radi se o ugostiteljskom objektu u kojemu je asortiman vrlo irok, od
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7UDGLFLRQDOQH NDQtine otvaraju se u vojarnama, kolama, bolnicama i drugim
VOLQLPPMHVWLPD6NURPQRVXRSUHPOMHQH

8VOXJDPDKUDQHLSLDL]NDQWLQDPRJXVHVOXLWLYRMQLFLQDYMHEDPDXHQLFLQD
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0RGHUQD NDQWLQD NRMD VOXL VDPR ]D XJRLYDQMH SRVHEQLK JRVWLMX JRVWL ILUPH
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326/291()81.&,-(88*267,7(/-6.,0
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.RG VYDNRJ QDEUDMDQMD IXQNFLMD MDYOMD VH NDR SUYL SUREOHP SR NRMLP NULWHULMLPD
XWYUGLWLUHGRVOLMHGIXQNFLMD1DMLVSUDYQLMHMHSULLRYRMSUREOHPDWLFLQDQDLQGDVHNUHQH


Pc$ W k 'kk P
RG NULWHULMD QDVWDMDQMD SRMHGLQLK IXQNFLMD X WUHQXWNX RGOXNH R RVQLYDQMX QRYRJD

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8XJRVWLWHOMVNLPSRGX]HLPDWHPHOMQHSRVORYQHIXQNFLMHMHVX

SURL]YRGQRXVOXQH
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SRVORYD L ]DGDWDND GLMHORP VH UD]OLNXMX D GLMHORP LVSUHSOLX SD MH SRVHEQR X
ugostiteljstvu, teko izvriti njihovu striktnu podjHOX

,SDNVYHIXQNFLMHPRUDMXNDRRGUHGQLFHLPDWLVOMHGHH

FLOMHYHGMHORYDQMD
SULQFLSHGMHORYDQMD
VDGUDMGMHORYDQMD
PHWRGHGMHORYDQMD
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RUJDQL]DFLMVNXVWUXNWXUXL
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&LOM IXQNFLMH MH VWDQMH NRMH VH HOL RVWYDULWL IRUPLUDQMHP IXQNFLMH 7DNR VH FLOM
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8 UDQLMLP L]ODJDQMLPD R WHKQRORJLML UDGD L RUJDQL]DFLML SRMHGLQLK XJRVWLWHOMVNLK
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3URL]YRGQR XVOXQD IXQNFLMD REXKYDD VYH SRVORYH X VYH]L V SULSUHPRP
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smjetaj i prehranu.

1DEDYQD IXQNFLMD SUHGVWDYOMD SRHWQX ID]X X SRVORYDQMX VYDNRJD SRGX]HD SD
WDNRLXJRVWLWHOMVNRJDD]DGDWDNMRMMHRGUHGLWLL]YRUHQDEDYHL]YULWLL]ERUGREDYOMDD
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3RVORYLQDEDYQHVOXEHREXKYDDMX

XWYU LYDQMHPDWHULMDOQLKSRWUHED
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uz to povoljnije uvjete. Materijali moraju biti nabavljeni u pravo vrijeme, u
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QDEDYNX

SUHKUDPEHQLKQDPLUQLFDLSLD
potronog i pogonskog materijala
WUJRYDNHUREHL
RSUHPH]DWHNXHLLQYHVWLFLMVNRRGUDYDQMH

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3URL]YRGMHWHPHOMQLLQVWUXPHQWPDUNHWLQJD, a sastoji se od brojnih varijabli kao to
VXOLQLMDVHUYLVPDUNDLGUXJH

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.DQDOL SURGDMH NDR PLNV REXKYDDMX PUHX NDQDOD SURGDMH 0UHX LQH
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SURL]YRGD L XVOXJD GHJXVWDFLMD XUH HQMH SURGDMQR XVOXQLK SURVWRUD SURSDJDQGD
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3/$1,5$1-(88*267,7(/-6798

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L YULMHPH L]UDGH SRMHGLQLK SODQRYD QMLKRY VDGUDM L QRVLWHOMH L]UDGH SODQRYD ,]ERU
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DGPLQLVWUDWLYQRbirokratski sustav, jo uvijek postoji sustav centraliziranog planiranja u

NRMHPXSRGX]HHQHPDSRWSXQXDXWRQRPLMXXSODQLUDQMX

3URFHV SODQLUDQMD ]DSRLQMH SULNXSOMDQMHP UHOHYDQWQLK LQIRUPDFLMD R SUHWKRGQLP
]ELYDQMLPD NRMD LPDMX ]QDDMQRJ XWMHFDMD QD QDVWXSDMXH UD]GREOMH 8 SURFHVX
planiranja postavljaju se alternativna rjeenja i odabiru najpovoljnija.

8 XJRVWLWHOMVNRPSRGX]HXSODQRYHGLMHOLPRQDRSHLSRMHGLQDQH1DMHHVH
GRQRVL MHGDQ RSL L YLH SRMHGLQDQLK SODQRYD 3RMHGLQDQL SODQRYL RGQRVH VH QD
WHPHOMQH SRVORYQH IXQNFLMH SD WDNR PRJX ELWL SODQRYL UHDOL]DFLMH QDEDYH LQYHVWLFLMD
NDGURYDILQDQFLMVNLSODQLEURMQLGUXJL

3ODQUHDOL]DFLMHMHGDQMHRGWHPHOMQLKSODQRYDXJRVWLWHOMVNRJSRGX]HD2YDMSODQ
X GUXJLP QDURLWR LQGXVWULMVNLP SRGX]HLPD QD]LYD VH SODQ SURL]YRGQMH 8
XJRVWLWHOMVNRP SRGX]HX SURL]YRGQMX MH QHPRJXH RGYRMLWL RG SURGDMH SD VH ]DWR L
L]UD XMH RYDM VSHFLILDQ SODQ 3ODQ UHDOL]DFLMH SUHGYL D YUVWH L NROLLQH SURL]YRGD L
XVOXJD NRMH H VH UHDOL]LUDWL X RGUH HQRP UD]GREOMX X JRGLQL VH]RQL L VO 7HPHOM ]D
izradu ovoga plana jesu poslovni rezultati prethodna razdoblja koji se korigiraju navie
LOL QDQLH RYLVQR R SURFLMHQMHQLP XYMHWLPD SURPMHQD SRVORYDQMD QDURLWR WULQLK
XYMHWD 3ODQ UHDOL]DFLMH PRUD VDGUDYDWL SRGDWNH R NROLLQL SURL]YRGD L XVOXJD NRML VX
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3ODQQDEDYHVDGULNROLLQHLYUVWHPDWHULMDODLUREDNRMHHELWLSRWUHEQRQDEDYLWL
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YUHPHQX L NROLLQDPD R SRWUHEQLP ]DOLKDPD R UDVSRORLYLP REUWQLP VUHGVWYLPD LWG
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SRVORYDQMD SD VH VYLP HOHPHQWLPD SODQLUDQMD QDEDYH SULGDMH L]X]HWDQ ]QDDM
=DQHPDULYDQMH ELOR NRMHJD GLMHOD SODQD QSU WUDQVSRUWD NROLLQD ]DOLKD L VO PRH
GXJRURQRX]URNRYDWLYHOLNHWHWHXFMHORNXSQRPSRVORYDQMX

3ODQLQYHVWLFLMDSUHGYL DXODJDQMDXRVQRYQDLREUWQDVUHGVWYDVDVYUKRP]DPMHQH
LOLSRYHDQMDNDSDFLWHWD6DGUDYDPRJXQRVWLSRGX]HDXLQYHVWLUDQMXYODVWLWLK
VUHGVWDYD L RQLK NRMD WUHED SRVXGLWL WH XWYU XMH GLQDPLNX YUDDQMD SRVX HQLK
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posebno stoga to je kvalificiranaUDGQDVQDJD]DLQWHUHVLUDQD]DWUDMQRDQHVH]RQVNR
zapoljavanje.

)LQDQFLMVNL SODQ SUHGYL D UH]XOWDWH FMHORNXSQD SRVORYDQMD 2YLP SODQRP
SUHGYL DMXVHSRWUHEQDILQDQFLMVNDVUHGVWYDUDGLRVWYDUHQMDSODQDUHDOL]DFLMH3ODQLUDVH
ILQDQFLMVNL UH]XOWDW NRML H VH RVWYDULWL SODQLUDQRP SURGDMRP SURL]YRGD L XVOXJD NDR L
UDVSRGMHODSUHPDXGMHOXGRELWLSRSRMHGLQLPGLMHORYLPDSRGX]HD

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=D XVSMHQR L]YUHQMH SODQVNLK ]DGDWDND YDQR MH YRGLWL SUHFL]QX HYLGHQFLMX L
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RGVWXSDQMDSDMHQDYULMHPHYDQRXWYUGLWLX]URNHPRJXLKRGVWXSDQMD7DNRMHQSUQD
RVQRYLKRWHOVNRJDXUQDODPRJXHVYDNRGQHYQRSUDWLWLRVWYDUHQMHSODQDLVNRULWHQRVWL
smjetajnih kapaciteta i realizaciMXSURGDQLKREURNDKUDQHLSLD

$QDOL]DSODQDXWYUGLWHX]URNHLUD]ORJHPRJXLKSODQVNLKRGVWXSDQMDREDYOMDVH
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,129$&,-6.,352&(6,,,1)250$&,-6.$
7(+12/2*,-$88*267,7(/-6798

6XYUHPHQLUD]YLWDNSRGX]HDWHPHOMLVHQDXYR HQMXLQRYDFLMDSURL]YRGDLXVOXJD
produktivnih programa i usavravanja tehnologije rada, to podrazumijeva i velike
LQYHVWLFLMH 7R ]DKWLMHYD L]JUDGQMX VXVWDYD RUJDQL]LUDQMD L YUHGQRYDQMD LQYHQWLYQRJD
UDGDNDRQDMNYDOLWHWQLMHJLPEHQLNDVWUDWHJLMHUD]YRMDSRGX]HD

Tehnoloka revolucija koja je zahvatila svijet ne mimoilazi ni ugostiteljsku
GMHODWQRVW8WRPNROXWHKQRORNHUHYROXFLMHVYDWNRWUDLVYRMHPMHVWRSULHPXUD]YLMHQL
GLR VYLMHWD QDVWRML ]DGUDWL L RMDDWL VYRMX WHKQRORNX YODGDYLQX 2VWDOL QDVWRMH XEU]DWL
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,QRYDFLMHNDRVDVWDYQLGLRSRVORYQHLUD]YRMQHSROLWLNHSRGX]HDREXKYDDMXVYH
DNWLYQRVWL X SRVORYDQMX SRSXW RVXYUHPHQMLYDQMD VUHGVWDYD UDGD XQDSUH HQMD
tehnolokih postupaka i organizacije rada, boljeg iskoritenja sirovina, poboljanja
XYMHWD UDGD L LYRWD EROMHJ NRULWHQMD WUDQVSRUWQLK VUHGVWDYD XQDSUH HQMD VXVWDYD
LQIRUPLUDQMa, poboljanje i usvajanje novih proizvoda i usluga, smanjivanje uvoza
VWUDQHWHKQRORJLMHLGUXJR

8 RYRP SRJOHGX QDH JRVSRGDUVWYR RSHQLWR SD WDNR L XJRVWLWHOMVWYR ]QDWQR
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DNWLYQRVW]DWRMHSRQDMSULMH]DGXHQPHQDGPHQWSRGX]HD

Inovacije su danas "motor" razvitka cjelokupna drutva, a gospodarstva posebno.
7ULQR JRVSRGDUVWYR MH QHVWDELOQR L GMHOXMH X SURPMHQOMLYRP RNUXHQMX ]D NRMH MH
NDUDNWHULVWLQR GD VX VWDOQH VDPR WHKQRORNH SURPMHQH 1D VWDODQ SURFHV LQRYDFLMD
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NRMD ]DQHPDUXMu suvremene tehnoloke inovacije vrlo brzo zapadaju u ekonomske
WHNRH,QRYDFLMHQLVXVOXDMQHYHVXUH]XOWDWGREURRUJDQL]LUDQRJDSURFHVDNRMLPVH
WUHED EDYLWL LVWUDLYDNRUD]YRMQD VOXED 6 LQRYDFLMDPD MH X YUVWRM YH]L L XODJDQMH X
LVWUDLYDQMH L UD]YRM .ROLND MH YDQRVW RUJDQL]LUDQMD LVWUDLYDNRUD]YRMQRJ SURFHVD
QDMEROMHJRYRULSRGDWDNGDXVYLMHWXRGXNXSQRJEURMDSULMDYOMHQLKSDWHQDWDVDPR
SULSDGD SRMHGLQFLPD 2VWDOLK SULSDGD RUJDQL]LUDQRP LVWUDLYDNRUD]YRMQRP UDGX
ELORXSRGX]HLPDELORXLQVWLWXWLPD

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$NRVHSURPDWUDWHKQRORNLUD]YRMRYMHDQVWYDXROMLYHVXWULWHPHOMQHID]H
SROMRSULYUHGQD
LQGXVWULMVNDL
LQIRUPDFLMVNDID]D

7HPHOMQD NDUDNWHULVWLND GDQDnjeg, informacijskog, razdoblja je stalno
SRYHDYDQMHVWXSQMDPH XRYLVQRVWL]QDQVWYHQRJWHKQRORNRJLHNRQRPVNRJUD]YRMD

.DRLFMHORNXSQRJRVSRGDUVWYRXVYLMHWXWDNRVHLXJRVWLWHOMVNDGMHODWQRVWQDOD]LX
SURFHVXQHSUHVWDQLKLVQDQLKSURPMHQDSRVHEQRQDSRGUXMXSULPMHQHLQIRUPDFLMVNH
WHKQRORJLMHLUHQMHWULWDVYHRWULMDNRQNXUHQFLMDLEURMQHGUXJHSURPMHQH]DKWLMHYDMX
VWDOQRSUDHQMHLREUDGX ]QDDMQLKSRGDWDNDGDELVHXVSMHQRRGJRYRULOR ]DKWMHYLPD
WLKSURPMHQD

7ULQX GLQDPLNX QLMH PRJXH SUDWLWL ]DVWDUMHORP LQIRUPDFLMVNRP WHKQRORJLMRP
SRVHEQR MH QHPRJXH QD WLP WHPHOMLPD GRQRVLWL SUDYRGREQH L LVSUDYQH RGOXNH
8ND]XMHVHVYHYHDSRWUHEDNRULWHQMDSUHFL]QLKSRWSXQLKUD]XPOMLYLKLSUDYRYUHPHQLK
LQIRUPDFLMD =DWR VH VPDWUD GD VX LQIRUPDFLMH MHGDQ RG QDMYDQLMLK UHVXUVD X
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,QIRUPDFLMVND WHKQRORJLMD QDVWDOD MH VSDMDQMHP WUL WHKQRORJLMH PLNURHOHNWURQLNH
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poboljala pohranjivanje, obradu i prenoenje informacija. Revoluciju u informacijskoj
WHKQRORJLMLL]YULOLVXRVREQRUDXQDORLFRPSDFWGLVNDNRPSMXWRUL]DFLMDMHRPRJXLOD
QRYLREOLNSRVORYDQMDSRVORYQLKVXVWDYDRGQRVQRSRGX]HD

,QIRUPDFLMVNDWHKQRORJLMDRVWYDUXMHVHVSHFLILQLPWHKQRORNLPSURFHVRP3RGDFL
VHXQRVHXUDXQDORJGMHVHREUD XMXGDELX]SRPRUDXQDOQRJSURJUDPDVRIWYHUD
SRVWDOLLQIRUPDFLMD6RIWYHURPVHSRNUHHRSHUDWLYQLVXVWDYWMKDUGYHU
6RIWYHU VH PRH L]UDGLWL SR QDUXGEL ]D RGUH HQL KRWHO SUHPD QMHJRYLP SRWUHEDPD LOL
VHQDEDYOMDYHJRWRYRQDMNRMLRGJRYDUDVWDQGDUGQLP]DKWMHYLPDUD]OLLWLKKRWHOD

'D EL VH GRELR NRULVWDQ UDXQDOQL SURL]YRG LQIRUPDFLMD SRGDFL VH RUJDQL]LUDMX
NDRNDUWLFH.DUWLFHVUH HQLKPH XVREQRSRYH]DQLKSRGDWDNDSRGLMHOMHQLKQDVORJRYH
LSROMDQD]LYDMXVHEDQNDSRGDWDND

7DNR NRPSMXWRUL]LUDQL VXVWDY UHFHSFLMH KRWHOD VDVWRML VH RG QHNROLNR EDQDND
SRGDWDND JGMH VYDND NDUWLFD LPD SRVHEQX IXQNFLMX D WH VX NDUWLFH PH XVREQR
SRYH]DQH 7DNYH VX QSU NDUWLFH NRMH VH RGQRVH QD UH]HUYDFLMH SRYLMHVW KRWHOVNLK
JRVWLMXDORNDFLMXVREDGHWDOMQHSRGDWNHRJRVWLPDXKRWHOXLVO3RGDFLNRMLVHXMHGQRM
WRNL VXVWDYD XEDFXMX X UDXQDOR DXWRPDWVNL VH NRSLUDMX ]D GUXJH WRNH XQXWDU
VXVWDYD.DGDUHFHSFLRQHUSRSULMDPXJRVWDXEDFLXUDXQDORQMHJRYRLPHLSUH]LPHL
GUXJHSRGDWNHVYLWLSRGDFLSRVWDMXYODVQLWYRLVYLKRVWDOLKVOXELNRMHVXSRYH]DQHV
FHQWUDOQLPUDXQDORP

,QIRUPDFLMVND WHKQRORJLMD SULPMHQMXMH VH QD XQXWDUQMH L YDQMVNH SRVORYQH
RSHUDFLMH 1DMHH VH NRPSMXWRUL]DFLMRP X XJRVWLWHOMVNLP SRVORYQLP MHGLQLFDPD
REXKYDDMX

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LQWUDQHW
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HOHNWURQVNLNOMXHYL
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DXWRPDWVNRRGMDYOMLYDQMHERUDYNDL
PDUNHWLQJSRGUXMH

,QWUDQHW SUHGVWDYOMD LQWHUQX LQIRUPDFLMVNX PUHX XJRVWLWHOMVNRJ SRGX]HD NRMD
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MHGLQLFDLFHQWUDODSRGX]HD

5H]HUYDFLMH ERRNLQJ X VXVWDYX SRGUD]XPLMHYDMX VYH NDSDFLWHWH KRWHOD NRML VH
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WXULVWLNRPXJRVWLWHOMVWYX

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LQIRUPDFLMHR]DX]HWRVWLVRED
SURPMHQHSRGDWDNDNRMLVHRGQRVHQDUH]HUYDFLMHLGUXJHSRGDWNH

,QWHUQHW VHUYLVL SUHGVWDYOMDMX JOREDOQX PUHX UDXQDOD SRYH]DQLK WHOHIRQVNLP
OLQLMDPD LOL YH]DPD YHOLNH EU]LQH ,QWHUQHW RPRJXXMH SULVWXS LQIRUPDFLMDPD NRMH VH
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SRPR NRMHJ VH YUL SRYH]LYDQMH V SURYLGHULPD RGQRVQR GREDYOMDLPD ,QWHUQHW
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(OHNWURQVND SRWD RPRJXXMH SUHQRHQMH SRUXND NRULWHQMHP WHUPLQDOD LOL
UDXQDODSRYH]DQLKXPUHX. Prednost koritenja elektronske pote je u:

EU]LQLNRPXQLFLUDQMD
koritenju lozinke radi osiguranja tajnosti
PRJXQRVWLGDVHSUHQHVXSRUXNHQDYLHPMHVWD


Pc$ W k 'kk P
PRJXQRVWLGDVHSUHQHVHQDSRUXNDHYLGHQWLUD
smanjenju suvinog administrativnog rada i
PRJXQRVWLGDVHRYDNYDSRUXNDSUHJOHGDSRHOMLLGDVHRGOXLWRHVH
VQMRPXUDGLWL

9LGHRWHNVWVHUYLV RPRJXXMH SULMHP YDQLK WHNVWXDOQLK SRUXND QD WHOHYL]LML
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9LGHRGLVN VXVWDY RPRJXLR MH VXYUHPHQLP KRWHOLPD GD X SURFHVX
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L]JOHGD VRED KRWHOVNLK UHVWRUDQD L VYLK GUXJLK VDGUDMD KRWHOD D VYH VH WR PRH
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WDNRSRWHQFLMDOQLJRVWGRELYDSRWSXQXLQIRUPDFLMXRKRWHOX

9LGHRGLVN RPRJXXMH GD VH JRVWX SUXL PDNVLPDOQD LQIRUPDFLMD SUL WRPH RQ WX
LQIRUPDFLMX GRELYD QD NUDMQMH MHGQRVWDYDQ QDLQ D ]D XJRVWLWHOMVNR SRGX]HH
SUHGVWDYOMDRULJLQDODQQDLQRJODDYDQMDQMHJRYLKXVOXJD

6XVWDY]DXSUDYOMDQMHWHOHIRQRPLL]GDYDQMHUDXQDLPD]DFLOMREDYOMDWLHILNDVQX
kontrolu koritenja telefona i smanjenja trokova. 5DXQDOQR XSUDYOMDQMH WHOHIRQVNLP
SR]LYLPD RPRJXXMH FMHORNXSQX NRQWUROX RYRJD VXVWDYD SR]LYD SUHPD XQXWUD L YDQL
neodaziva na pozive, trokove ili zloupotrebu).

(OHNWURQVNLNOMXHYLRVLJXUDYDMXDSVROXWQXVLJXUQRVWKRWHOVNLKVRED]DUD]OLNXRG
VXVWDYD NODVLQLK NOMXHYD 6XVWDY NOMXHYD ]D KRWHOVNH VREH PRH VH ODNR
]ORXSRWULMHELWL D VXVWDY HOHNWURQVNLK NOMXHYD RPRJXDYD GD VH XPMHVWR XRELDMHQLK
EUDYD QD YUDWD KRWHOVNLK VRED SRVWDYH HOHNWURQVNH EUDYH 2YLP EUDYDPD XSUDYOMD VH
SRPRX SODVWLQH SDPHWQH NDUWLFH NRMH VH EXH QD JODYQRP UDXQDOX X UHFHSFLML
prilikom prijema gosta. Rupice na kartici predstavljaju ifru kojom se otvara
RGJRYDUDMXD EUDYD D QD NDUWLFL QLMH XSLVDQ EURM VREH WDNR GD VH L X VOXDMX JXELWND
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L]JXELWLUDGHVHJODYQHLSRPRQHNDUWLFH2VLPWRJDLLIUDVHYUORODNRPRHL]PLMHQLWL
NDNRQDHOHNWURQVNRMEUDYLWDNRLQDNDUWLFL

7HUPLQDOLXVREDPDJRVWLMXVXVSRUHGQLXUH DMNRMLVOXLJRVWXWDNRGDNRPXQLFLUD
V UDXQDOQLP VXVWDYRP NRML PX RPRJXXMH L]PH X RVWDORJ GD VYDNRJ WUHQXWND YLGL
VWDQMHVYRJDUDXQD]DVREXLRVWDOHXVOXJHWHGDQSUQDUXLGRUXDNXVREX

$XWRPDWVNR RGMDYOMLYDQMH ERUDYND SULPMHQMXMH VH X YHOLNLP JUDGVNLP KRWHOLPD QD
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0DUNHWLQNR SRGUXMH SXWHP NRPSMXWRUL]DFLMH SRVORYDQMD PLMHQMD PDUNHWLQNL
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NRQFHSFLMHW]YGLUHNWQRJPDUNHWLQJDNRMLRVLJXUDYD

YHHYULMHGQRVWLXJRVWLWHOMVNLPSRWURDLPD
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XJRYRUHQHYULMHGQRVWLXSURGDML
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XJRVWLWHOMVNLXVOXJDL
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QHNDRWURDNWHNXHSRVORYQHIXQNFLMH

7HPHOMQR LQIRUPDFLMVNR VUHGVWYR ]D SULPMHQX GLUHNWQRJ PDUNHWLQJD MH ED]D
marketinkih podatakaNRMDREXKYDDSULNXSOMDQMHLQIRUPDFLMDRSURWHNOLPVDGDQMLPL
SRWHQFLMDOQLPSRWURDLPDXJRVWLWHOMVNLKXVOXJDLWRQDQDLQGDSULNXSLVYHVSHFLILQH
podatke o gostima kao to su: demografski profil, posebne sklonosti, ukus, ponaanje,
LYRWQL VWLORYL L VOLQR 7DNR SULNXSOMHQLP SRGDFLPD RVLJXUDYD VH SRGORJD ]D QRYX
WHKQLNXXSUDYOMDQMDXSUDYOMDQMHSULKRGLPDXXJRVWLWHOMVWYX2YRPWHKQLNRPPRJXHMH
RVLJXUDWL YUKXQVNX SULODJRGOMLYRVW SURPMHQDPD X SRVORYQRM SROLWLFL V FLOMHP RVWYDUHQMD
PDNVLPDOQH SURILWDELOQRVWL 6YH WR XND]XMH GD MH X RYRM REODVWL LQIRUPDFLMVNH
WHKQRORJLMH NRMD SRQDMSULMH RPRJXDYD EU]R L HILNDVQR GRQRHQMH RGOXND LPD
SRQDMYLH SURVWRUD ]D DNWLYQRVWL PHQDGPHQWD SRVHEQR VWUDWHJLMVNRJ PHQDGPHQWD
7R V GUXJH VWUDQH XSR]RUDYD GD VXYUHPHQR XJRVWLWHOMVNR SRGX]HH SRUHG WRJD WR
PRUD NRULVWLWL VYD GRVWLJQXD LQIRUPDFLMVNH WHKQRORJLMH PRUD LPDWL NUHDWLYDQ L
REUD]RYDQPHQDGPHQW

6XYUHPHQ L REUD]RYDQ PHQDGPHQW NRULVWHL VH LQIRUPDFLMVNRP WHKQRORJLMRP
QDMODNH RYODGDYD WULWHP XJRVWLWHOMVNLK XVOXJD WR MH L WHPHOMQL ]DGDWDN
PHQDGPHQWD

3URFHVXSUDYOMDQMDWULWHPXJRVWLWHOMVNLKXVOXJDVDGUL

DQDOL]XWULQLKPRJXQRVWL
IRUPXOLUDQMHFLOMHYDNRMLVHQDWULWXHOHRVWYDULWL
SURQDODHQMHRSWLPDOQHNRPELQDFLMHHOHPHQDWDPDUNHWLQJPLNVD
XVPMHUDYDQMHUDGDLVUHGVWDYDQDRGDEUDQHSUDYFHDNFLMD
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DNWLYQRVWL

8SUDYOMDQMH WULWHP SRGUD]XPLMHYD L VDJOHGDYDQMH UD]QRYUVQRVWL SRQXGH L
SRWUDQMH L L]ERU RSWLPDOQH NRPELQDFLMH VWUDWHJLMH VHJPHQWDFLMH WULWD MHU VH WDNR
QDMODNH RYODGDYD YDQLP LPEHQLFLPD WULQLK RGQRVD 7HPHOMQL LPEHQLN
VXYUHPHQRJ XJRVWLWHOMVNRJ WULWD MH WRWDOQD NYDOLWHWD 7RWDOQD NYDOLWHWD MH WHPHOMQR
VUHGVWYR XJRVWLWHOMVNRJ SRGX]HD NRMLP VH SULODJR XMH SHUFHSFLML XJRVWLWHOMVNRJ
SRWURDD L VWYDUDQMX RGULYH NRQNXUHQWVNH SUHGQRVWL 3HUFHSFLMD XJRVWLWHOMVNRJ
SRWURDDVDGUDQDMHXRHNLYDQRMDLHOMHQRMXVOX]LNRMDMHHVWRYHDRGRQHNRMX
SRWURDVPDWUDSRWSXQRSULKYDWOMLYRP

8SUDYOMDQMH WULWHP XJRVWLWHOMVNLK XVOXJD X IXQNFLML MH XSUDYOMDQMD VWUDWHJLMVNLP
SURPMHQDPDNRMHVHXYLMHNRGQRVHQDNYDOLWDWLYQXGLPHQ]LMXXVOXJD=DWRXJRVWLWHOMVNR
SRGX]HHXYLMHNPRUDSRGX]LPDWLPMHUHLSURQDOD]LWLQDLQHNRQWLQXLUDQDXQDSUH HQMD
NYDOLWHWHYULMHGQRVWLXVOXJD

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+UYDWVND PRUD RGUHGLWL VWUDWHJLMX VYRJD EXGXHJ UD]YRMD %H] VXPQMH WXUL]DP
SUHGVWDYOMD VWUDWHNX JRVSRGDUVNX GMHODWQRVW LML H SULKRG LPDWL SULPDUDQ ]QDDM X
L]ODVNX L] JRVSRGDUVNH NUL]H DOL L X XNXSQRP EXGXHP JRVSRGDUVNRP L GUXWYHQRP
UD]YRMX6GUXJHVWUDQHXJRVWLWHOMVWYRMHWHPHOMQLQRVLWHOMWXULVWLNHSRWURQMHDWR]QDL
GD RG UD]YRMD XJRVWLWHOMVWYD X QDMYHRM PMHUL ]DYLVL L UD]YRM FMHORNXSQD WXULVWLNRJ
JRVSRGDUVWYD

6XYUHPHQLWXUL]DPMHWHPHOMLWRL]PLMHQLRVYRMVDGUDM7XUL]DPQLMHOXNVX]RQVYH
YLH SUHGVWDYOMD SULPDUQX OMXGVNX SRWUHEX 1DLPH OMXGL H VYH PDQMH UDGLWL D LPDW H
VYHYHXSRWUHEX]DNYDOLWHWQLMLPNRULWHQMHPVORERGQRJYUHPHQD.ODVLDQWXUL]DPX
NRMHPXVXOMXGLQDVWRMDOLXGREQRVWVYDNRGQHYQRJDLYRWDSUHQLMHWLLXWXULVWLNDPMHVWD
VYH YLH QHVWDMH 6XYUHPHQL WXULVW VYH PDQMH ]DKWLMHYD XRELDMHQL NRPIRU RELOQX
ishranu i luksuzan smjetaj. Ti zahtjevi su jo prisutni samo kod gostiju u gradskim
KRWHOLPD X NRMLPD RGVMHGDMX SRVORYQL OMXGL D WXULVWLNL XJRVWLWHOMVNL REMHNWL WUHEDMX
UDXQDWLQDJRVWHNRMLVHRNUHXSULURGLWRPDQMH]DJD HQLPVUHGLQDPDMHUVXVYLRYL
HOHPHQWLXL]UDYQRMYH]LVD]GUDYOMHPNDRWHPHOMQLPSUREOHPRPVXYUHPHQRJRYMHND

3URFHVLQGLYLGXDOL]DFLMHLGHPDVRYL]DFLMHGHILQLWLYQRMHRGUHGLREXGXQRVWWXUL]PD
Minijaturizacija objekata sve vie potiskuje jo uvijek SULVXWDQ JLJDQWL]DP D
SULYUHPHQRVWSRWLVNXMHVWDOQRVWERUDYND8RYDNYLPSURFHVLPDWHNRMHQDLWXULVWLNX
]HPOMXSRVHEQRX(XURSLNRMDLPDEROMHXYMHWHRG+UYDWVNH

9LVRNRSURILWDELODQ WXUL]DP ELW H X EXGXQRVWL WXUL]DP NRML H SUHGQRVW GDYDWL
SULURGLXPMHVWRNRPIRUX5XUDOQHVUHGLQHLPDWH SULPDWSUHGXUEDQLPUD]XPOMLYRX]
]DGRYROMHQMHVYLKFLYLOL]DFLMVNLKWHNRYLQDLWHPHOMQLKSRWUHEDRYMHND7RMHLORJLQRMHU
VDPLQXUEDQL]DFLMHXQLWDYDSULURGXD SULURGDSRVWDMHWHPHOMQDWXULVWLNDYULMHGQRVW
3ULURGD MH SDN X GLUHNWQRM YH]L VD ]GUDYOMHP RYMHND NRMH VH VYH YLH VKYDD NDR
WHPHOMQDLYRWQDYULMHGQRVW=ERJWRJDVHXVXYUHPHQRPVYLMHWXUD]YLMDSRVHEQDJUDQD
WXUL]PD ]GUDYVWYHQL WXUL]DP , QD RYRP SRGUXMX QDD ]HPOMD LPD SUYRUD]UHGQH
SUHGQRVWLSUHGPQRJLPGUXJLP

0H XWLP JOREDODQ UD]YRM RYMHDQVWYD QH REHDYD LVSXQMHQMH HOMD L ]DKWMHYD
VXYUHPHQD WXUL]PD 0DVRYQRVW SURPHWD LQGXVWULMD NRMD VH VHOL L] YLVRNR UD]YLMHQLK
zemalja u nisko razvijene a jo uvijek ekoloki zaWLHQLMH VUHGLQH SULMHWL JOREDOQRP
]DJD HQMX=HPOMH

-R XYLMHN VYMHWVNH NRUSRUDFLMH NRMH GUH QDMYHL GLR ERJDWVWYD L SURL]YRGQMH X
svojim rukama nemaju osobita potovanja prema potrebi zatite okolia. Na vrhu
VYMHWVNH SLUDPLGH PRL QDOD]H VH XSUDYR PH XQDURGQH NRUSRUDFLMH D QMLKRY
PHQDGPHQW LPD QDMYHL XWMHFDM L QD SROLWLNL HVWDEOLVKPHQW L PDVRYQH PHGLMH 'D EL
VHRVWYDULRSURILWLGHVHVYHGUVNLMHXSURL]YRGQMXJHQHWVNLPRGLILFLUDQHKUDQH

6XNRE L]PH X RYLK GYLMX GLMDPHWUDOQR VXSURWQLK WHQGHQFLMD MH QHPLQRYDQ
2UJDQL]DFLMH ]D ]DWLWX OMXGVNLK SUDYD VYH VH YLH EDYH PRQLP VYMHWVNLP
NRPSDQLMDPD D JOREDOQH NRPXQLNDFLMH RPRJXXMX RUJDQL]LUDQMH SURVYMHGD L YHOLNLK
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GHPRVWUDFLMDSURWLYNRUSRUDFLMDLJOREDOQLKILQDQFLMVNLKLQVWLWXFLMD7RMHQDGDGDVHVYLMHW
PRHXMHGLQLWLXREUDQL]GUDYRJLYRWDQDVYRPHSODQHWX

.UDMHP GYDGHVHWRJ VWROMHD SRVWDMH SRWSXQR MDVQR GD GHJUDGDFLMD RYMHNRYH
LYRWQH VUHGLQH SRVWDMH MHGQD RG WHPHOMQLK SUHSUHND HNRQRPVNRP UD]YLWNX 1DVWDMH
QRYD HNRQRPVND ]QDQRVW ekonomika okolia NRMD ]DSRLQMH UD]PDWUDQMH
SUREOHPDWLNH PH XVREQLK XWMHFDMD JRVSRGDUVNRJ UDVWD L NYDOLWHWH RNROLD 1DPMHUD MH
RYH JUDQH HNRQRPLNH GD NUR] HNRQRPVNH HOHPHQWH GRNDH PRJXQRVW XVNOD LYDQMD
FLOMHYDJRVSRGDUVNHSROLWLNHi politike zatite okolia.

Ekonomika okolia je znanstvena grana znanstvenoga polja ekonomskih znanosti
NRMDSURXDYDHNRQRPVNH]DNRQLWRVWLXNRULWHQMXSULURGQLKUHVXUVDLX]DWLWLRNROLD
,VWR WDNR LVWUDXMH RSWLPDODQ RGQRV L]PH X JRVSRGDUVWava i kapaciteta okolia, ili
RGQRVL]PH XWURNRYDLNRULVWLNRMHVHPRJXGRELWLXODJDQMHPX]DWLWXRNROLD&LOMMH
RYLK]QDQVWYHQLKLVWUDLYDQMDXWYUGLWLNDNRVHPRHXWMHFDWLQDWRGD]DWLWDRNROLDQH
EXGHRJUDQLDYDMXLLPEHQLNJRVSRGDUVNRJUD]YLWND

Ekonomika okoliaLVWUDXMHUD]ORJHNRMLVXGRYHOLGR]DEULQMDYDMXHJSRJRUDQMD
VWDQMDRNROLDNRMHVXJRVSRGDUVNHSRVOMHGLFHWDNRYDVWDQMDLXRSHNDNDYMHXWMHFDM
SRJRUDQRJVWDQMDXRGQRVXQDRYMHNDLVDYRVWDOLLYLVYLMHW2QDSURXDYDLSUHGODH
SRVWXSNH NRML EL VH WUHEDOL SULPLMHQLWL GD VH XEODH LOL RWNORQH QHJDWLYQH SRVOMHGLFH L
VSULMHL GDOMQMD GHJUDGDFLMD RNROLD 7R MH SRGUXMH PDNURHNRQRPVNH SUREOHPDWLNH
kojom se bavi ekonomika okolia.

1D SRGUXMX PLNURHNRQRPLNH HNRQRPLND RNROLD L]XDYD HNRQRPVND SRQDDQMD
pojedinih gospodarskih subjekata i pojedinaca prema okoliu1DDORVWUH]XOWDWLRYLK
LVWUDLYDQMD QH MDPH GD H VH VYL VXGLRQLFL L] PDNUR L PLNUR JRVSRGDUVNRJ LYRWD
GRVOMHGQRSULGUDYDWLWHPHOMQLKSRVWXODWD]DWLWHRNROLDSDMHYLHQHJRVLJXUQRGDH
nastavi li se dosadanji trend u (ne)zatiti okolia, ipak zavladati globalna ekoloka
NUL]D

3RVOMHGQML SRNXDML X VSUMHDYDQMX PRJXLK HNRORNLK D WR ]QDL L LYRWQLK
NDWDVWURID SDOL VX QD OH D HNRORNLK SRNUHWD ]QDQRVWL D PH X RYLPD L HNRQRPLFL
okolia. (NRQRPLND RNROLD GRND]XMH QHRGULYRVW SRVWRMHHJ HNRORNRJ L
JRVSRGDUVNRJVWDQMD

$NR VH XVSLMH VYLMHW VDXYDWL RG JOREDOQH HNRORNH NDWDVWURIH X RGQRVX QD
WHQGHQFLMH X RULMHQWDFLML RYMHND XNRULWHQMX VORERGQRJ YUHPHQD PRH VH QDMDYLWL GD
H RQH ]HPOMH NRMH VX EDU GRQHNOH RVWDOH ]DWLHQH RG GHJUDGDFLMH VYRJD RNROLD X
VNRURM EXGXQRVWL UDVSRODJDWL QDMYUMHGQLMLP NDNR SULURGQLP WDNR L JRVSRGDUVNLP
resursom. Naa zemlja jo spada u WH]HPOMHDOLMHQXQRWRMHSULMHPRJXH
L]JUDGLWL SUDYQL L LQVWLWXFLRQDOQL VXVWDY NRMLP H VH RVLJXUDWL EROMD ]DWLWD RNROLD L
UDFLRQDOQRUDVSRODJDQMHSRVWRMHLPSULURGQLPUHVXUVLPD

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)DNXOWHW]DWXUL]DPLYDQMVNXWUJRYLQX'XEURYQLN
4. Beir B. : (NRQRPLNDRUJDQL]DFLMDXGUXHQRJUDGDNROVNDNQMLJD
=DJUHE
%XEOH03URMHNWLUDQMHRUJDQL]DFLMH,QIRUPDWRU=DJUHE
%XEOH00DQDJHPHQW(NRQRPVNLIDNXOWDW6SOLW
%XEOH0LVXU6WDWHJLMVNLPDQDJHPHQW(NRQRPVNLIDNXOWHW6SOLW
%XNPLURYL%3RVORYDQMHXXJRVWLWHOMVWYX,QIRUPDWRU=DJUHE
DL.3RVORYDQMHSRGX]HDXWXUL]PX(NRQRPVNLIDNXOWHW%HRJUDG
'REUH52UJDQL]DFLMDWULQHIXQNFLMH1DURGQLOLVW=DGDU
'RPDLQNR'(NRQRPLNDLRUJDQL]DFLMDLQGXVWULMVNLKSRGX]HD1DURGQH
QRYLQH=DJUHE
'RPLMDQ,7XULVWLNRXJRVWLWHOMVWYRNROVNDNQMLJD=DJUHE
'UXFNHU33UDNVDUXNRYR HQMD3DQRUDPD=DJUHE
14. Drucker P. : Inovacije i poduzetnitvo, Globus, Zagreb, 1992.
)HULDN92UJDQL]DFLMDHOHNWURQLNHREUDGHSRGDWDND,QIRUPDWRU
=DJUHE
16. Feriak V. i ostali : Poslovna logistika, Informator, Zagreb, 1983.
*DOEUDLWK-.(NRQRPLMDXSHUVSHNWLYL0DWH=DJUHE
*RUXSL'L*RUXSL'3RGX]HH,QIRUPDWRU=DJUHE
*RUXSL'L*RUXSL'3RGX]HHQDVWDQDNLUD]YLWDN,QIRUPDWRU
=DJUHE
+HQU\-&UHDWLYH0DQDJHPHQW2SHQ8QLYHUVLW\/RQGRQ
-DQHL*2UJDQL]DFLMDUDGDXXJRVWLWHOMVWYX()%HRJUDG
-DL=8YRGXHNRQRPLNXREUD]RYDQMD,QIRUPDWRU=DJUHE
-DL=L-XUNRYL38YRGXWHRULMXHNRQRPVNHSROLWLNH1DURGQHQRYLQH
=DJUHE
-XUL%L-XUL%(NRQRPLNDWXUL]PDLRNUXHQMHWXULVWLNRJSRGX]HD
=DGDU
-XUL%L-XUL%6RFLRORJLMDWXUL]PD=DGDU
.REDL$2UJDQL]DFLMDLSRVORYDQMH285DXXJRVWLWHOMVWYX,QIRUPDWRU
=DJUHE
.REDL$3ROLWLNDUD]YRMDWXUL]PD,7=DJUHE
.REDL$7XULVWLNRXJRVWLWHOMVWYR73'XEURYQLN

.REDL$L6HQHL-0DUNHWLQJXWXUL]PXNROVNDNQMLJD=DJUHE
.RVWL2VQRYLRUJDQL]DFLMHSRGX]HD6DYUHPHQDDGPLQLVWUDFLMD
%HRJUDG
.RDU(8JRVWLWHOMVWYRXDQWLNRGRED=DJUHE
.RWOHU38SUDYOMDQMHPDUNHWLQJRP,QIRUPDWRU=DJUHE
.RWOHU38SUDYOMDQMHPDUNHWLQJRP,QIRUPDWRU=DJUHE
.RYDHYL$8JRVWLWHOMVNDSRQXGD%,+6DUDMHYR
.XNROHD6(NRQRPLNDSRGX]HD,QIRUPDWRU=DJUHE
/XFLMDQRYL/2UJDQL]DFLMDLQIRUPLUDQMDJRVWLMXXKRWHOVNRMNXL
'XEURYQLN
:; <=>? @*A B3CD=9EF=HG

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0DOHHYL L1LNROL02UJDQL]DFLMDXJRVWLWHOMVNLKSRGX]HD
%HRJUDG
0DULRWWL$&RUVRGL(FRQRPLD7XULVWLFD1RYDUD

0DUNRYL6(NRQRPLNDWXUL]PDNROVNDNQMLJD=DJUHE
40. Markovski S. : Osnove teorije trokova, Informator, Zagreb, 1971.
0DQXDOHGHOO
,QGXVWULD$OEHUJKLHUD0LODQR
0D]L0(NRQRPLNDWXUL]PD6DYUHPHQDDGPLQLVWUDFLMD%HRJUDG
0LOHQNRYL%3RVORYDQMHXXJRVWLWHOMstvu, Litera, Ni, 1977.
1DLVELWW-0HJDWUHQGRYL*OREXV=DJUHE
1HGHOMNRY'(NRQRPLNDLRUJDQL]DFLMDXJRVWLWHOMVWYD6DYUHPHQD
DGPLQLVWUDFLMD%HRJUDG
46. Negro F.Z. : Management, Visoka kola za turizam ibenik, LEHQLN
1HMNRY'(NRQRPLNDLRUJDQL]DFLMDXJRVWLWHOMVWYD6DYUHPHQDDGPLQLVWUDFLMD
%HRJUDG
1RYDN05D]YRMQDSROLWLNDSRGX]HD,QIRUPDWRU=DJUHE
2EUD]53ODQLUDQMHUD]YRMLODQVLUDQMHSURL]YRGDQDWULWH,QIRUPDWRU
=DJUHE
3ODQLQD-(NRQRPLNDWXUL]PD/MXEOMDQD
5DGLHYL52VQRYHHNRQRPLNHSRGX]HD7HKQLNDNQMLJD=DJUHE
5DGLL)(NRQRPLNDLRUJDQL]DFLMDSRVORYDQMDXKRWHOLMHUVWYX2.HURYDQL
2SDWLMD
5DGLL)LRVWDOL(NRQRPLNDSULYUHGQLKRUJDQL]DFLMD,QIRUPDWRU
=DJUHE
5DGLL)3RGX]HWQLNLPHQHGPHQWXWXUL]PX+RWHOLMHUVNLIDNXOWHW
2SDWLMD
5DYOL3LRVWDOL(NRQRPLNDSRGX]HD(NRQRPVNLIDNXOWHW6SOLW
5RFFR)LRVWDOL3ODQLUDQMHSROLWLND,QIRUPDWRU=DJUHE
6LNDYLFD33RGX]HHWHRULMDLSUDNVDRUJDQL]DFLMHLUXNRYR HQMD90DVOHD
6DUDMHYR
6LNDYLFD30RGHOLUDQMHRUJDQL]DFLMVNHVWUXNWXUHSRGX]HD,QIRUPDWRU
=DJUHE
6LURSROLV1&0HQHGPHQWPDORJSRGX]HD0DWH=DJUHE
6ULD9,QYHQWLYQLPHQHGHU&URPDL0(3&RQVXOW=DJUHE
6ULD93ULQFLSLPRGHUQRJPHQHGPHQWD=DJUHEDNDSRVORYQDNROD
=DJUHE
6SDVL2(NRQRPLNDLRUJDQL]DFLMDXXGUXHQRPUDGXXXJRVWLWHOMVWYX
3)YRGL%HRJUDG
6WDYUL%L.DUL((NRQRPLNDXJRVWLWHOMVNLKRUJDQL]DFLMD6DUDMHYR
6XQGD'3ULOR]L]DQRYXHNRQRPVNX]QDQRVW9HU]DO5LMHND
LPL$7XULVWLNRSRVORYDQMH,QIRUPDWRU=DJUHE
WDPEXN02UJDQL]DFLMDXJRVWLWHOMVNLKSRGX]HD(NRQRPVNLIDNXOWHW
5LMHND
67. tambuk M. : Ugostiteljstvo, ekonomika i organizacija, kolska knjiga,
=DJUHE
68. tambuk M. : Samoupravna organL]DFLMD KRWHOVNLK 285D 2SDWLMD

8]HODF-.LEHUQHWL]DFLMDSRVORYQRJVXVWDYD(NRQRPVNLIDNXOWHW5LMHND
:HLKULFK+L.RRQW]+0HQDGPHQW0DWH=DJUHE

:; <=>? @*A B3CD=9EF=HG

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Ekonomika Ugostiteljstva

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5.4.1. DIREKTNI TROKOVI.....................................................................................

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

SUHWSRVWDYOMD GD H XJRVWLWHOMVWYR X QDUHGQRP UD]GREOMX PDOR VOLLWL WUDGLFLRQDOQRPH

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

9H X URERYODVQLNRP GUXWYX JRVWRSULPVWYR VH WUDQVIRUPLUD X SUYH REOLNH

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

RVRED 5DGQMH QD]LYD WHUPRSROLMH QRVH L X NRULMHQX LPH L X GMHODWQRVWL NDUDNWHULVWLNH

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

5D]GREOMH L]PH X GYD VYMHWVND UDWD NDUDNWHUL]LUD X SUYRP UHGX UD]YRM

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

6ORERGQR GMHORYDQMH WULWD SXWHP NRQNXUHQFLMH SR]LWLYQR XWLH QD VQLHQMH

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

VLPXOWDQR SUHYR HQMH SURMHNFLMD ILOPRYD RUJDQL]LUDQMH ]DEDYH L VSRUWVNLK DNWLYQRVWL

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

8 VWUXNWXUL XNXSQH WXULVWLNH Sotronje ugostiteljstvo sudjeluje s oko 60

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 3 4 5607089 6:902 ;:79 <:=9 > :

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

7XULVWLNR QDVHOMH je takav ugostiteljski objekt koji je namijenjen za smjetaj a

HI JKLM N O PQKRKST QUTKM VURT WUXT Y U

0RJXH MH XJRVWLWHOMVNH REMHNWH ]D VPMHWDM SRGLMHOLWL L SUHPD GUXJLP

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM N O PQKRKST QUTKM VURT WUXT Y U

3UHPD QDFLRQDOQRM NODVLILNDFLML JRVSRGDUVWYR 5HSXEOLNH +UYDWVNH REXKYDD

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM N O PQKRKST QUTKM VURT WUXT Y U

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM N O PQKRKST QUTKM VURT WUXT Y U

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM N O PQKRKST QUTKM VURT WUXT Y U

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM N O PQKRKST QUTKM VURT WUXT Y U

UDGD L RUJDQL]DFLMH SRVORYDQMD L RVRELWR VWDOQRP HGXNDFLMRP NDGURYD 7X DNWLYQRVW

Izmijenjeni drutveni i gospodarski odnosi stavljaju djelatnost ugostiteljstvD SUHG

t peuv n v h$w s ukn xGyez t q h{ o

VWDOQRM EUL]L ]D NUHDWLYQRX L LQRYDFLMDPD 3ROD]HL RG QDM]QDDMQLMLK XQXWDUQMLK

bc defg h i jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

bc defg h i jkelemn koneg poln qorn s o

bc defg h i jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

bc defg h i jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

bc defg h i jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

bc defg h i jkelemn koneg poln qorn s o

-. /012 34 5607089 6:902 ;:79 <:=9 > :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

RVRED 5DGQMH QD]LYD WHUPRSROLMH QRVH L X NRULMHQX LPH L X GMHODWQRVWL NDUDNWHULVWLNH

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

6ORERGQR GMHORYDQMH WULWD SXWHP NRQNXUHQFLMH SR]LWLYQR XWLH QD VQLHQMH

-. /012 34 5607089 6:902 ;:79 <:=9 > :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

VLPXOWDQR SUHYR HQMH SURMHNFLMD ILOPRYD RUJDQL]LUDQMH ]DEDYH L VSRUWVNLK DNWLYQRVWL

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

-. /012 34 5607089 6:902 ;:79 <:=9 > :

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM NO PQKRKST QUTKM VURT WUXT Y U

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM NO PQKRKST QUTKM VURT WUXT Y U

3UHPD QDFLRQDOQRM NODVLILNDFLML JRVSRGDUVWYR 5HSXEOLNH +UYDWVNH REXKYDD

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM NO PQKRKST QUTKM VURT WUXT Y U

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM NO PQKRKST QUTKM VURT WUXT Y U

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM NO PQKRKST QUTKM VURT WUXT Y U

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

HI JKLM NO PQKRKST QUTKM VURT WUXT Y U

UDGD L RUJDQL]DFLMH SRVORYDQMD L RVRELWR VWDOQRP HGXNDFLMRP NDGURYD 7X DNWLYQRVW

t peuv n v h$w s ukn xGyez t q h{ o

VWDOQRM EUL]L ]D NUHDWLYQRX L LQRYDFLMDPD 3ROD]HL RG QDM]QDDMQLMLK XQXWDUQMLK

bc defg hi jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

bc defg hi jkelemn koneg poln qorn s o

bc defg hi jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

bc defg hi jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

bc defg hi jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

bc defg hi jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

bc defg hi jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

WDGDQMHJD YUHPHQD EURMQL UDGRYL QDMHHJD QD]LYD HNRQRPLND L RUJDQL]DFLMD

bc defg hi jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

SURL]YRGQMXNDSLWDOLVWDLRQLKNRMLVXYODVQLFLVDPRVYRMHUDGQHVQDJHUDGQLFL=DWRL

bc defg hi jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

=DNRQRP R XGUXHQRP UDGX JRGLQH 7LP =DNRQRP WHUPLQ HNRQRPLND

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Broj dana koritenjaNDSDFLWHWDWLMHNRPJRGLQHL]UDXQDYDVHSRIRUPXOL

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XYMHWLPD PRJXH MH PDNVLPDOQR NRULWHQMH NDSDFLWHWD YHL RSVHJ SURL]YRGQMH L

ELWURNRYLPDWHULMDODELOLWRQLLLOLRSWLPDOQLGRQRVHVHLSUDWHQRUPDWLYLMHODLSLDDOL

RQH QHSULVWXSDQH SRWURDX GRN H MHIWLQLMD URED L XVOXJH RPRJXLWL SRWSXQLMH