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2000.*  2      7  9

2001.*  2      7  9

2002.*  6      2  8

2003.  4        4
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2005.  6        5
2006.  7  1  1    7
2007.  9  1  1    11
2008.  11  1  1    13
2009.  10  1  1    12
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 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

892'

6LVWHPREUDþXQDWURãNRYDMHVNXSQDþHODPHWRGDLSRVWXSDNDREUDGHLREXKYDWDQMD
WURãNRYD QMLKRYR DORFLUDQMH SR PMHVWLPD WURãNRYD NDR L YH]LYDQMH ]D QRVLRFH
WURãNRYD3UHPDYUHPHQVNRPNULWHULMXPXLPDPR

x VLVWHPREUDþXQDSRVWYDUQLPWURãNRYLPD
x VLVWHPREUDþXQDSRVWDQGDUGQLPWURãNRYLPD

6WDQGDUGQLWURãNRYLVOXåHGDEL

x XWYUGLOLNDNYLWURãNRYLREMHNWLYQRWUHEDGDEXGX
x XWYUGLOLRGVWXSDQMDL]PHÿXVWDQGDUGQLKLVWYDUQLKWURãNRYD
x XWYUGLOLX]URNHRGVWXSDQMDL
x RPRJXüLOLSUHX]LPDQMHPMHUD]DVQLåDYDQMHWURãNRYD

6LVWHPREUDþXQDSRVWDQGDUGQLPWURãNRYLPD]DVQLYDVHQDXQDSULMHGRGUHÿHQLP
QRYþDQLPL]QRVLPDXWURãNDVYLKYULMHGQRVWLXSURFHVXSURL]YRGQMH3URL]YRGQMD
VHWHUHWLVWDQGDUGQLPWURãNRYLPDDRGVWXSDQMDVWYDUQLKRGVWDQGDUGQLKWURãNRYD
HYLGHQWLUDMXVHLUDãþODQMDYDMXSUHPDX]URFLPDQDVWDMDQMD

2EUDþXQ SR VWDQGDUGQLP WURãNRYLPD MH UD]YRMQL REOLN REUDþXQD SR SODQVNLP
WURãNRYLPDXNRMHPVHXNXSQLXþLQFLXYLMHNREUDþXQDYDMXSUHPDVWDQGDUGL]RYDQLP
VWRSDPD5REDVD]DOLKDXYLMHNVHYUHGQXMHSRVWDQGDUGQLPQDEDYQLPFLMHQDPD
DXþLQFLWURãNRYQLKFHQWDUDSRSODQLUDQRMWURãNRYQRMVWRSL9HOLNDSUHGQRVWWRJD
MHWRãWRVHXSRUHÿHQMXL]PHÿXSODQLUDQLKLRVWYDUHQLKEURMNLRGVWXSDQMDNRMDVX
VH SRMDYLOD X XOD]QLP VLVWHPLPD QH SRMDYOMXMX X L]OD]QLPD7LPH MH ]DGRYROMHQ
]DKWMHYUDþXQRYRGVWYDRGJRYRUQRVWLGDVHSULND]XMXVDPRRQLWURãNRYLQDNRMHVH
PRåHXWLFDWL

6WDQGDUGQL WURãNRYL SURL]YRGD L]YRGH VH L] SODQVNH NDONXODFLMH RGQRVQR

SUHGNDONXODFLMH ,]UDþXQDYDMX VH QD MHGLQLþQRM RVQRYL PQRåHQMHP SRWUHEQLK
PDWHULMDOD VWDQGDUGQD NROLþLQD V RGJRYDUDMXüLP VWDQGDUGQLP FLMHQDPD
PDWHULMDODWHUDGQLKVDWLVRGJRYDUDMXüLPSODQVNLPSURSRUFLRQDOQLPWURãNRYQLP
VWRSDPD 1D WDM QDþLQ L]UDåDYDMX NRMH üH WURãNRYH SURX]URþLWL SRMHGLQDþQL
SURL]YRG8SUHGNDONXODFLMLVHVWDQGDUGQLWURãNRYLSURL]YRGDL]UDþXQDYDMXSUHPD
WDþQRRGUHÿHQLPQDOR]LPDWMSUHPDWDþQLPVSHFL¿NDFLMDPDGRELMHQLPRGNXSFD
DOLVDVWDQGDUGQLPFLMHQDPDLSODQVNLPWURãNRYQLPVWRSDPD3UHPDWRPHVYDNX
UD]OLNXNRMDVHPRåHSRMDYLWLWUHEDSULSLVDWLVDPRSURPMHQDPDYH]DQLP]DQDORJH

541
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

32-$02%5$ý81$3267$1'$5'1,0752â.29,0$

6LVWHPREUDþXQDWURãNRYD

6LVWHP REUDþXQD SR VWDQGDUGQLP WURãNRYLPD SUHGVWDYOMD XQDSULMHG RGUHÿHQH

QRYþDQHL]QRVHFLMHQDXWURãDNDVYLKYULMHGQRVWLXSURFHVXSURL]YRGQMH2QLQDP
SRND]XMXNROLNRWUHEDGDL]QRVHWURãNRYLXGDWLPSURL]YRGQRWHKQLþNLPXVORYLPD
.RG REUDþXQD VWDQGDUGQLK WURãNRYD SULMH VYHJD WUHED SODQLUDWL SRVORYH NRML VH
WUHEDMXREDYLWLXVNODGXVDSURL]YRGQLPLGUXJLPFLOMHYLPD]DRGUHÿHQHYUHPHQVNH
LQWHUYDOH6OMHGHüLNRUDNMHVWHRGUHGLWLNRMHYUVWHLNROLNRüHL]QRVLWLWURãNRYLVYDNH
SRMHGLQDþQHDNWLYQRVWL]DRGUHÿHQLSRVDRXVOXJXLOLSURL]YRG

7HVWLUDQMH VWDQGDUGD VH YUãL X ]DYLVQRVWL RG EURMQLK þLQLODFD DOL MH YHRPD ELWQR
EODJRYUHPHQR YUãLWL NRUHNFLMX NDG JRG VX X SLWDQMX SURPMHQH X PHWRGDPD
SURL]YRGQMH 1HJGMH MH ORJLþQLMH GD VH UHYL]LMD VWDQGDUGD ]D NROLþLQVNL XWURãDN
PDWHULMDODYUãLRQGDNDGDQDVWDQXSURPMHQHWHKQLþNHRUJDQL]DFLRQHLOLWHKQRORãNH
SULURGH NRMH XWLþX QD SURPMHQX NROLþLQVNRJ XWURãND 0HÿXWLP SUDNVD QDP MH
SRND]DOD GD VH NRUHNFLMH VWDQGDUGD XJODYQRP REDYOMDMX QD NUDMX NDOHQGDUVNH
JRGLQHNDGDVHSULSUHPDJRGLãQMLREUDþXQWURãNRYD

.RPSRQHQWHVWDQGDUGQRJWURãNDVX

x .ROLþLQVNLVWDQGDUGVWDQGDUGQDNROLþLQDSUHGVWDYOMDVWDQGDUGQXNROLþLQX

SRMHGLQLFLJRWRYRJSURL]YRGDLXWYUÿXMXLKWHKQROR]L
x &MHQRYQL VWDQGDUG VWDQGDUGQD FLMHQD SUHGVWDYOMD L]QRV NRML VH RþHNXMH
SODWLWL ]D WURãDN VYDNH MHGLQLFH GLUHNWQRJ PDWHULMDOD L WURãDNVYDNRJ VDWD
GLUHNWQRJ UDGD NRML VX XNOMXþHQL X SURL]YRGQMX MHGQH MHGLQLFH JRWRYRJ
SURL]YRGD

542
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

6OLND6WDQGDUGQLWURãDN2

Input Output

standardna koliþina
VWaQGaUGQL
trošak jedinice
MHGQaNR
gRWRYRg
pURLzYRGa
VWaQGaUGQa FLMHQa

6WDQGDUGQLWURãNRYLVHNRULVWH]D

x 6DVWDYOMDQMH¿QDQVLMVNLKL]YMHãWDMD
x XSUDYOMDQMHWURãNRYLPD
x SODQLUDQMHLNRQWUROXNDRL
x RGOXþLYDQMHRFLMHQDPD

6XãWLQDREUDþXQDSRVWDQGDUGQLPWURãNRYLPD

6D DVSHNWD NUHLUDQMD NRQWQRJ SODQD UDþXQRYRGVWYD WURãNRYD SULPMHQD VLVWHPD

REUDþXQDSRVWDQGDUGQLPWURãNRYLPDMHQDM]DQLPOMLYLMD

2EUDþXQ SR VWDQGDUGQLP WRãNRYLPD SUHGVWDYOMD MHGQX RG PHWRGD REXKYDWDQMD

DORNDFLMHLUHDORNDFLMHSRPMHVWLPDLQRVLRFLPDWURãNRYD2YDMVLVWHPREUDþXQD
VOXåLVHVWDQGDUGQLPWRãNRYLPDNDRPMHULORPQRUPDORPLNRQWROQLPVUHGVWYRP
]DVWYDUQHWURãNRYH,]WRJDSURLVWLþHSRMDYDRGVWXSDQMDRGVWDQGDUGQLKWURãNRYD
NDRSRGORJDXSUDYOMDQMDSRQDþHOXL]X]HWND

 KWWSZHEHI]JKUGRN5$&KSHUFHYLFXSUDYOMDFNRBUDFXQRYRGVWYR6WDQGDUGQL
WUR&$NRYLSGIVWU
543
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

6OLND3HULRGL]DFLMDWURãNRYDSUHPDUD]OLþLWLPVLVWHPLPDREUDþXQD3


ist o ra una ist o ra una ist o ra una o
po stvarni troškovi a po standardni troškovi a VWDQGDUGQLP97
7URškRYLSURL]YRGQMH

Standardni SODQLUDQL
vi i troškovi u
varija i ni troškovi
vi i troškovi u SODQLUDQRPL]QRVX
stvarno QDVWDORPL]QRVX DSVRUSFLRQLVLVWHPL
DSVRUSFLRQLVLVWHPL

2GVWXSDMDRGVWDQ 97
2GVWXSDQMDRGVWDQ 6YLVWYDUQL)7 SURL]YRGQMH
troškova
1HSURL]YRGQLtroškovi

Svi Svi Svi

QHSURL]YRGQL QHSURL]YRGQL QHSURL]YRGQL
troškovi troškovi troškovi

8NOMXþLYDQMHVWDQGDUGQLKWURãNRYDXNQMLJRYRGVWYRPRåHELWLSRWSXQRLGMHOLPLþQR
SUHPDWDNR]YDQRP

- SDUWSODQX±RGQRVLVHQDGMHOLPLþQRXNOMXþLYDQMHVWDQGDUGQLKWURãNRYDX
NQMLJRYRGVWYX
- VLQJO SODQX ± RGQRVL VH QD SRWSXQR XNOMXþLYDQMH VWDQGDUGQLK WURãNRYD X
NQMLJRYRGVWYR
- GXDOSODQX±RGQRVLVHQDSDUDOHOQRYRÿHQMHVWYDUQLKLVWDQGDUGQLKWURãNRYD
XNQMLJRYRGVWYX
- 1DMþHãüXSULPMHQXXUDþXQRYRGVWYHQRMSUDNVLLPDMXSDUWSODQLVLQJOSODQ
- 2EUDþXQSRVWDQGDUGQLPWURãNRYLPDRPRJXüDYD
- UHDOQLMHYUHGQRYDQMH]DOLKD
- H¿NDVQLMHYRÿHQMHSROLWLNHSURGDMQLKFLMHQDQDRVQRYXWURãNRYQHSRGORJH
SR RVQRYX  XQDSULMHG  XWYUÿHQLK VWDQGDUGQLK FLMHQD NRãWDQMD XþLQND 
SURL]YRGD
- XWYUÿLYDQMH RGVWXSDQMD L]PHÿX VWDQGDUGQLK L VWYDUQLK WURãNRYD NDR 
XSUDYOMDQMDWURãNRYLPDSRSULQFLSXL]X]HWNDLXVPMHUDYDQMHSDåQMHQD
HNVWUHPQRSRQDãDQMHWURãNRYD
 KWWSZZZHNRIEJDFUVZSFRQWHQWXSORDGV902EUDFXQLXSUDYOMDQMH
WURVNRYLPDSGIVWU
544
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

- UHDOQRSODQLUDQMHWURãNRYDLUH]XOWDWDSUHPDSODQLUDQRPRELPXDNWLYQRVWL
]D SRWUHEH SUHGX]HüD NDR FMHOLQH L ]D SRWUHEH RUJDQL]DFLRQLK GMHORYD
SUHGX]HüDDåXUDQMHGQRVWDYDQLHNRQRPLþDQVLVWHPLQWHUQRJREUDþXQD
- NRQWUROX WURãNRYD ]D SUHGX]HüH NDR FMHOLQX NDR L NRQWUROX WURãNRYD SR
RUJDQL]DFLRQLPGMHORYLPDSUHGX]HüD
- UDãþODQMDYDQMH SRVORYQRJ UH]XOWDWD SUHGX]HüD SR RUJDQL]DFLRQLP
GMHORYLPD ãWR SUHGVWDYOMD SROD]QX RVQRYX VWLPXODWLYQH UDVSRGMHOH D SR
RVQRYXXVSMHãQRVWLXSUDYOMDQMDVUHGVWYLPDLWG

2GVWXSDQMDRGVWDQGDUGQLKWURãNRYD

6OLND2GVWXSDQMHRGVWDQGDUGQLKWURãNRYD4

2GVWXSDQMD RG VWDQGDUGQLK WURãNRYD  VX RGVWXSDQMD RG QRUPDOH 3ULOLNRP

DQDOL]LUDQMDRGVWXSDQMDVHSRVPDWUDMXRGVWXSDQMDNRGGLUHNWQLKWURãNRYDPDWHULMDOD
LUDGDDSRVHEQRRGVWXSDQMDNRGRSãWLKWURãNRYD

.RGRGVWXSDQMDRGVWDQGDUGQLKWURãNRYDGLUHNWQRJPDWHULMDODUD]OLNXMHPR

 .ROLþLQVNRRGVWXSDQMH±SUHGVWDYOMDUD]OLNXL]PHÿXXNXSQLKVWYDUQLKNROLþLQD
GLUHNWQRJPDWHULMDODNDRLSUHWKRGQRSRVWDYOMDQLKVWDQGDUGQLKNROLþLQD
 ZZZHIRVXQLRVKUDUKLYDGRNXPHQWLVWDQGDUGQLSSWVODMG
545
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

D 6WDQGDUGQD NROLþLQD GLUHNWQRJ PDWHULMDOD  VWDQGDUGQD NROLþLQD GLUHNWQRJ

PDWHULMDODSRMHGLQLFLSURL]YRGD[EURMSURL]YHGHQLKMHGLQLFDSURL]YRGD
E .ROLþLQVNR RGVWXSDQMH GLUHNWQRJ PDWHULMDOD  8NXSQR XWURãHQD NROLþLQD
GLUHNWQRJPDWHULMDODVWDQGDUGQDNROLþLQDGLUHNWQRJPDWHULMDOD[VWDQGDUGQD
FLMHQDSRMHGLQLFLGLUHNWQRJPDWHULMDOD

 &MHQRYQRRGVWXSDQMH±SUHGVWDYOMDUD]OLNXL]PHÿXVWYDUQRSODüHQLKFLMHQD]D
GLUHNWQLPDWHULMDOLSUHWKRGQRSRVWDYOMDQLKVWDQGDUGQLKFLMHQD
D &MHQRYQR RGVWXSDQMH GLUHNWQRJ PDWHULMDOD  VWYDUQD FLMHQD SODüHQD ]D
MHGLQLFX GLUHNWQRJ PDWHULMDOD ±  VWDQGDUGQD FLMHQD SR MHGLQLFL GLUHNWQRJ
PDWHULMDOD[VWYDUQRQDEDYOMHQDNROLþLQDGLUHNWQRJPDWHULMDOD

.ULWHULMXPLL]ERUDRGVWXSDQMDRGVWDGDUGQLKWURãNRYDVX
- 9HOLþLQDRGVWXSDQMD
- 8þHVWDORVWMDYOMDQMDLWUDMDQMHRGVWXSDQMD
- 3UHGPHWVDGUåDMLX]URNRGVWXSDQMD
- .DUDNWHULYUVWDRGVWXSDQMD

9UVWHWURãNRYD

7URãNRYLVHSRVPDWUDQRVDDVSHNWDQMLKRYRJUHDJRYDQMDXRGQRVXQDSURPMHQH
RELPD SURL]YRGQMH GLMHOH QD GYLMH RVQRYQH JUXSH D WR VX ¿NVQL L YDULMDELOQL
0HÿXWLPQLMHVXVYLWURãNRYLXYLMHNþLVWR¿NVQRJQLWLþLVWRYDULMDELOQRJNDUDNWHUD
YHü VH L]PHÿX RYLK NUDMQRVWL SRMDYOMXMH þLWDY QL] PMHãRYLWLK WURãNRYD =QDMXüL
NDUDNWHULVWLNH¿NVQLKLYDULMDELOQLKWURãNRYDSRVHEQRNUHWDQMH¿NVQLKWURãNRYDX
RGQRVXQDSURPMHQHXVWHSHQXNRULãüHQMDNDSDFLWHWDYHRPDMHELWQRLPDWLSRGDWNH
RYHOLþLQL¿NVQLKLYHOLþLQLYDULMDELOQLKWURãNRYD

3RGMHOD WURãNRYD QD ¿NVQH L YDULMDELOQH MH SRWUHEQD ]D L]UDþXQDYDQMH UH]XOWDWD
RGJRYDUDMXüLKSRVORYQLKSRGXKYDWDXYRÿHQMXSRVORYQHSROLWNH=DL]UDþXQDYDQMH
]QDþDMQLKSRND]DWHOMDL]JUD¿NRQDUHQWDELOLWHWDNDRãWRVXQDSULPMHUNROLNRWUHED
SURL]YHVWLLSURGDWLRGQRVQRVDNRMLPVWHSHQRP]DSRVOHQRVWLNDSDFLWHWDSRVORYDWL
GDELVHSRVORYDORX]RQLGRELWND]DWLPNRMLVHUH]XOWDWPRåHRþHNLYDWLQDUD]OLþLWLP
VWHSHQLPD ]DSRVOHQRVWL RGQRVQR NRML QLYR ]DSRVOHQRVWL REH]EMHÿXMH ¿QDQVLMVNL
UH]XOWDWNRMLVHåHOLSRVWLüLLWG

8SUDYRQDPRYRQDPHüHSRWUHEX]DUD]GYDMDQMHPWURãNRYDQD¿NVQHLYDULMDELOQH
NDR L SRWUHEX SUDüHQMD L DQDOL]LUDQMD QMLKRYRJ SRQDãDQMD X UD]OLþLWLP XVORYLPD
SRVORYDQMD SRVHEQR SRVPDWUDQR VD DVSHND RGQRVD RYLK WURãNRYD L VWHSHQD
NRULãüHQMDNDSDFLWHWDNDNRXPDVLWDNRLSRMHGLQLFLSURL]YRGD

546
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

.RG SULPMHQH VLVWHPD REUDþXQDYDQMD SR VWDQGDUGQLP WURãNRYLPD XWYUÿXMX VH

VWDQGDUGQL WURãNRYL ]D SRMHGLQH YUVWH WURãNRYD SR MHGLQLFL SURL]YRGD NDNR ]D
GLUHNWQHWDNRL]DLQGLUHNWQHWURãNRYH

8WYUÿLYDQMHVWDQGDUGQLKWURãNRYDXRVQRYLQHSUHGVWDYOMDSUREOHPNRGGLUHNWQLK
WURãNRYDãWRQLMHVOXþDMVDVWDQGDUGL]DFLMRPLQGLUHNWQLKRGQRVQRRSãWLKWURãNRYD

3UREOHPVWDQGDUGL]DFLMHLQGLUHNWQLKWURãNRYDVHMDYOMDL]PHÿXRVWDORJL]ERJWRJD
ãWRRYLWURãNRYLXVHELVDGUåH¿NVQHYDULMDELOQHLWURãNRYHPMHãRYLWRJNDUDNWHUD
NRMLüHXWLFDWLQDGLQDPLNXXNXSQLKWURãNRYDDWLPHLQDYLVLQXFLMHQHNRãWDQMD
SURL]YRGD SUL UD]OLþLWRP VWHSHQX NRULãüHQMD NDSDFLWHWD NDNR X PDVL WDNR L SR
MHGLQLFLSURL]YRGD

3RGMHOD WURãNRYD QD ¿NVQH L YDULMDELOQH SUHGVWDYOMD PHWRGRORãNL SRVWXSDN

NRPSDUDWLYQH SULURGH ãWR SUDNWLþQR ]QDþL GD VH X SRVWXSNX SRGMHOH WURãNRYD
YUãLSRVPDWUDQMHLXSRUHÿLYDQMHNUHWDQMDWURãNRYDXRGQRVXQDVWHSHQNRULãüHQMD
NDSDFLWHWD âWR ]QDþL GD MH QHRSKRGQR SUHWSRVWDYLWL GD VX SRGDFL NRML VH
SRVPDWUDMX L REUDÿXMX PHÿXVREQR XSRUHGLYL 2YR VH RGQRVL QD SRGDWNH R
YLVLQLWURãNRYDNDRLQDSRGDWNHNRMLVHRGQRVHQDVWHSHQNRULãüHQMDNDSDFLWHWD

6OLND6WDQGDUGQLWURãNRYL5

 ZZZHIRVXQLRVKUDUKLYDGRNXPHQWLVWDQGDUGQLSSWVODMG
547
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

6,67(02%5$ý81$3267$1'$5'1,0752â.29,0$

2VQRYHVLVWHPDREUDþXQDSRVWDQGDUGQLPWURãNRYLPD

6WDQGDUGQL WURãNRYL SRND]XMX NROLNR WURãNRYL X GDWLP SURL]YRGQRWHKQLþNLP

XVORYLPD WUHED GD L]QRVH ]D UD]OLNX RG VWYDUQLK WURãNRYD NRML SRND]XMX NROLNR
WURãNRYL L]QRVH 6LVWHP REUDþXQD SR VWDQGDUGQLP WURãNRYLPD RVODQMD VH QD
VWDQGDUGQH WURãNRYH 2YDM VLVWHP REUDþXQD MH MHGQD RG PHWRGD REXKYDWDQMD
DORNDFLMHLUHDORNDFLMHSRPMHVWLPDLQRVLRFLPDWURãNRYDLPHÿXSHULRGLþQHDORNDFLMH
VWYDUQLK WURãNRYD X FLOMX REUDþXQD UHDOQRJ SHULRGLþQRJ UH]XOWDWD SODQLUDQMD L
NRQWUROHWURãNRYDLUH]XOWDWDREH]EMHÿHQMDWURãNRYQHSRGORJHIRUPLUDQMDSURGDMQLK
FLMHQD L ]D DOWHUQDWLYQR SRVORYQR RGOXþLYDQMH NDR L ]DGRYROMHQMD LQIRUPDFLRQLK
]DKWMHYD VLVWHPD PRWLYLVDQMD 6WDQGDUGQL VLVWHP REUDþXQD VOXåL VH VWDQGDUGQLP
WURãNRYLPDNDRPMHULORPQRUPDORPNRQWUROQLPVUHGVWYRP]DVWYDUQHWURãNRYH6

.RG VWDQGDUGQLK WURãNRYD NDR L NRG VWYDUQLK WURãNRYD SURL]YRGQD FLMHQD

NRãWDQMDVDGUåLLYDULMDELOQHL¿NVQHWURãNRYHSURL]YRGQMHDNRPHUFLMDOQDFLMHQD
NRãWDQMD SRUHG WRJD MRã L YDULMDELOQH L ¿NVQH WURãNRYH PDUNHWLQJD LOL L RSãWHJ
XSUDYOMDQMD L DGPLQLVWUDFLMH DNR VH RYL X FMHOLQL VPDWUDMX WURãNRYLPD SHULRGD L
QH DORFLUDMX SUHWKRGQR QD PMHVWD WURãNRYD SURL]YRGQMH L PDUNHWLQJD 0HÿXWLP
RYD GYD VLVWHPD REUDþXQD WURãNRYD SULQFLSLMHOQR VX UD]OLþLWD X SRJOHGX L]QRVD
WURãNRYDNRMLVHDORFLUDMXQDSURL]YRGHXID]LSURL]YRGQMHD]DWLPXID]LSURGDMH
6LVWHP REUDþXQD SR VWDQGDUGQLP WURãNRYLPD DORFLUD QD QRVLRFH WURãNRYD X ID]L
SURL]YRGQMHVDPRVWDQGDUGQHGMHORYHYDULMDELOQLKL¿NVQLKWURãNRYDSURL]YRGQMH
LWRMHPRJXüDELODQVQDYULMHGQRVW]DOLKDQHGRYãHQHSURL]YRGQMHSROXSURL]YRGD
GMHORYDVRSVWYHQHSURL]YRGQMHLJRWRYLKSURL]YRGDXNROLNRQLMHYHüDRGSURGDMQH
YULMHGQRVWLRGQRVQLKDUWLNDOD8ID]LSURGDMHNDONXODFLMDSRVWDQGDUGQLPWURãNRYLPD
DORFLUDQDSURGDWHSURL]YRGHLOLJUXSHSURGDWLKSURL]YRGDVWDQGDUGQLGLRWURãNRYD
PDUNHWLQJDLOLLWURãNRYDRSãWHJXSUDYOMDQMDLDGPLQLVWUDFLMH2VWDWDNRYLKWURãNRYD
]DMHGQRVDYDQVWDQGDUGQLPWURãNRYLPDSURL]YRGQMHSRNULYDVHL]EUXWRUH]XOWDWD
SURL]YRGDNDRUD]OLNHL]PHÿXSULKRGDSURL]YRGDLSXQHVWDQGDUGQHFLMHQHNRãWDQMD
SURL]YRGD'RNSRGMHODWURãNRYDQHSURL]YRGQLKIXQNFLMDQDVWDQGDUGQHWURãNRYHL
RGVWXSDQMDVWYDUQLKRGVWDQGDUGQLKQHSURL]YRGQLKWURãNRYDQHXWLþHQDSHULRGLþQH
UDVKRGH L UH]XOWDW GRWOH YH]LYDQMH VDPR VWDQGDUGQLK WURãNRYD SURL]YRGQMH ]D
QRVLRFHLSURJODãDYDQMHRGVWXSDQMDVWYDUQLKRGVWDQGDUGQLKWURãNRYDSURL]YRGQRJ
IXQNFLRQDOQRJ SRGUXþMD UDVKRGLPD WHNXüHJ SHULRGD LPD ]QDþDMQRJ XWLFDMD QD
SHULRGL]DFLMXWURãNRYDLUH]XOWDWDãHPD

 3URI'U1LNROD6WHYDQRYLü2VQRYHXSUDYOMDþNRJUDþXQRYRGVWYD%HRJUDG6WU
548
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

âHPD±3HULRGL]DFLMDWURãNRYDSRVLVWHPXREUDþXQDSRVWDQGDUGQLP
WURãNRYLPD7

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VPRYMHURYDWQRþXOL]D2UDFOH0LFURVRIW64/6HUYHU$FFHVVLOL0\64/7RVX
QHNLRGQDMSR]QDWLMLKVLVWHPD]DXSUDYOMDQMHED]DPDSRGDWDNDRGQRVQRQMLKRYR
IRUPLUDQMHNRULãüHQMHLPLMHQMDQMH1DQDãHPWUåLãWXSRVWRMLGRVWDUDþXQRYGVWYHQL
SURJUDPDNDNRGRPDüLKWDNRLVWUDQLKDOLNDRLXGXJLPSUR¿WDELOQLPVHNWRULPD
WUåLãQLOLGHUMHVWUDQDNRPSDQLMD=DDSOLNDFLMXPRåHPRSRMHGQRVWDYOMHQRUHüLGD
MHWRYH]DL]PHÿXNRULVQLNDLED]HSRGDWDND$SOLNDFLMHLPDMXVYRMXIRUPXSXWHP
NRMHXQRVLPRSRGDWNHGDMHPRRGUHÿHQHQDUHGEHLOLSUHJOHGDYDPRYHüSRVWRMHüH
SRGDWNH$SOLNDFLMHVHL]UDÿXMXSXWHPSURJUDPVNLKMH]LNDDQHNLRGQDMSR]QDWLMLK
VX&&3DVFDO-DYDLGUXJL

 64/ED]DSRGDWDND

%D]X SRGDWDND PRåHPR SRVPDWUDWL NDR MHGQR VNODGLãWH )L]LþNR VNODGLãWH

MH PMHVWR JGMH VH VNODGLãWL RGUHÿHQD URED 5DGL RUJDQL]DFLMH WD URED WUHED ELWL
VORåHQDSRDVRUWLPDQXYHOLþLQLLOLSDNSRURNXWUDMDQMD,ED]DSRGDWDNDMHMHGQR
VNODGLãWH VDPR ãWR VH X QMHPX QH QDOD]L URED ¿]LþNL QHJR SRGDFL R WRM UREL
RGQRVQRNDGMHQDEDYOMHQDRGNRJDNROLNRSRNRMRMYULMHGQRVWLLVOLþQR.DRL
¿]LþNRVNODGLãWHLRYRYLUWXDOQRLPDRGUHÿHQDSUDYLODYH]DQD]DXQRVSRGDWDND
VRUWLUDQMHYUHGQRYDQMDLVOLþQR2ED]DPDSRGDWDNDLQMLKRYLPYUVWDPDPRåHPR
SLVDWLKLOMDGHVWUDQLFDPHÿXWLP]DSRWUHEHRYRJUDGDSRNXãDWüHPRWRPDNVLPDOQR
SRMHGQRVWDYLWLNDNRELVPRWRSULEOLåLOLUDþXQRYRGVWYHQR¿QDQVLMVNLPUDGQLFLPD
0LFURVRIW64/VHUYHUMHUHODFLMVNDED]DSRGDWDND'DQDPRYDWHPDELODãWRMDVQLMD
SRWUHEQRMHSRUHGJRUHQHYHGHQLKXVYRMLWLVOLMHGHüHWHUPLQH

700
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

x 3ULPDUQLNOMXþ3ULPDU\.H\
x 9DQMVNLNOMXþ)RUHLJQ.H\
x 5HIHUHQFLMDOQLLQWHJULWHW
x 8SLW4XHU\

3ULPDUQLNOMXþ3ULPDU\.H\PRåHPRQDMMHGQRVWDYQLMHSUHGVWDYLWLNDRNOMXþQR

SROMHXRGUHÿHQRMWDEHOL2YRSROMHVOXåL]DXVSRVWDYOMDQMHUHODFLMDL]PHÿXWDEHOD
-HVWHOLVHLNDG]DSLWDOL]DãWRXVYRPUDþXQRYRGVWYHQRPSURJUDPXQHPRJXLPDWL
GYDDUWLNODVDLVWRPãLIURPLOL]DãWRQHPRJXLPDWLGYDNXSFDVDLVWLPQD]LYRP"3D
XSUDYRL]WRJUD]ORJDãWRMHXYDãRMED]LSROMHÄãLIUDDUWLNOD³LSROMHÄQD]LYNXSFD³
R]QDþHQLNDRSULPDUQLNOMXþãWR]QDþLGDVHQHGR]YROMDYDXQRVGXSOHYULMHGQRVWL
2YRMHLORJLþQRMHUQHPRåHWHLPDWLGYDDUWLNODVDLVWLPEDUNRGRP6WRJDMHMDNR
ELWQRSULOLNRPL]UDGHVDPHED]HSRGDWDNDRGUHGLWLãWDMHWRSULPDUQLNOMXþDXORJX
XRGUHÿLYDQMXSULPDUQRJDNOMXþDNRGED]DSRGDWDND]DUDþXQRYRGVWYRPRåHGDWL
VDPUDþXQRYRÿD8WRPVOXþDMXELVHL]EMHJODVLWXDFLMDL]SUDNVHGDLPDPRXED]L
GYDUD]OLþLWDNXSFDGREDYOMDþDVDLVWLP,'EURMHPãWRMHSUDNWLþQRQHPRJXüHMHUMH
,'EURMMHGLQVWYHQ9DQMVNLNOMXþ)RUHLJQ.H\]DMHGQXWDEHOXMHSULPDUQLNOMXþ
RGGUXJHWDEHOHâWDWRSUDNWLþQR]QDþL"

7DEHOD3ULND]SULPDUQRJNOMXþDWHEHOHSRãWH

,]YRUED]DSRGDWDNDÄEH&OHYHQ³

,]JRUHQDYHGHQHWDEHOHNRMXVPRQD]YDOLÄgradovi³YLGLPRGDMH]DSULPDUQLNOMXþ
RGUHÿHQRSRMHbroj pošte2YDMVOLMHGMHORJLþDQMHUQLMHGDQJUDGX%L+QHPDLVWL
EURMSRãWH

8WDEHOLEURMMHSULND]DQSUHJOHGJUDGRYDVDSRãWDQVNLPEURMHP8WDEHOLEURM
VXSULND]DQDSUHGX]HüDNRMDVXQDãLNXSFLLOLGREDYOMDþL

701
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

7DEHODL*UDGRYLL3UHGX]HüD


 
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9Hü VPR QDSRPHQXOL GD MH SULPDUQL NOMXþ WDEHOH Gradovi SROMH VLI3RVWD%URM 8
WDEHOL3UHGX]HüDSULPDUQLNOMXþMHVLI3UHGX]HFD1D]LYãWR]QDþLGDXWRMWDEHOLQH
PRåHPRLPDWLGYDSUHGX]HüDVDLVWLPQD]LYRP0HÿXWLPRYGMHLPDPRMHGDQGUXJL
PRPHQDWDWRMHYDQMVNLNOMXþNRGWDEHOH3UHGX]HüD9DQMVNLNOMXþMH6LI3RVW%URM
RGQRVQREURMSRãWHL]WDEHOHGradovi7R]QDþLGDMHXVSRVWDYOMHQDUHODFLMDL]PHÿX
RYH GYLMH WDEHOH 3ULOLNRP XQRVD QRYRJ NXSFD LOL GREDYOMDþD NRULVQLN QH PRåH
XSLVDWLELORNRMLEURMSRãWHQHJRVDPRRQHNRMLVXXQDSULMHGGH¿QLVDQLXWDEHOL
Gradovi 5HIHUHQFLMDOQL LQWHJULWHW MH XSUDYR SRMDP NRML MH RSLVDQ X JRUQMHP
SDVRVX 1DLPH GD EL VH ]DGRYROMLR UHIHUHQFLMDOQL LQWHJULWHW WDEHOD 3UHGX]HüD X
NRORQL6LI3RVW%URMPRåHVDGUåDYDWLVDPRYULMHGQRVWLL]WDEHOHGradovi=DPLVOLPR
GDDQJDåLUDPRQHNROLNRVWXGHQDWDGDXED]XSRGDWDNDXQHVXVYDSUHGX]HüDNRMD
SRVOXMXQDSRGUXþMX86.3ULOLNRPXQRVDSRGDWDNDREURMXSRãWHLQD]LYXJUDGD
QHNLRGVWXGHQDWDELXQLMHOL&D]LQQHNL&D]LQQHNLELXQLMHOLSRGDWDN
YHOLNLP VORYLPD QHNL PDOLP L VOLþQR QHNL EL SRJULMHãLOL EURM SRãWH LOL QDSUDYLWL
SHUPXWDFLMX 8NROLNR åHOLPR GD L] WH VXPH SRGDWDND GRELMHPR VDPR SUHGX]HüD
NRMDLPDMXVMHGLãWHX&D]LQXUH]XOWDWQDPQHELELRXSRWSXQRVWLWDþDQMHUXSROMX
]DR]QDNXJUDGDLPDPRYLãHYULMHGQRVWLNRMHVHRGQRVHQDSRPHQXWLJUDG2YDNYL
SRGDFLELQDPELOLQHLVNRULVWLYL'DELRYRL]EMHJOLSRWUHEQRMHXVSRVWDYLWLUHODFLMX
L]PHÿX WDEHOD Gradovi L 3UHGX]HüD SXWHP YDQMVNRJ NOMXþD NDNR MH WR JRUH L
RSLVDQR

'DOLQDPVHLNDGGHVLORGDSRNXãDPRREULVDWLQHNLSRGDWDNDSURJUDPQDPWRQH
GR]YROMDYD"7RMHXSUDYRL]UD]ORJDGDVHQHELQDUXãLRUHIHUHQFLMDOQLLQWHJULWHWED]H
1DLPHSULOLNRPGH¿QLVDQMDYDQMVNRJNOMXþDSRWUHEQRMHRGUHGLWLãWDüHVHGHVLWLX
WDEHOL3UHGX]HüDSULOLNRPEULVDQMDLOLL]PMHQHSRGDWDNDXWDEHOLGradovi-HGQDRG

702
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

RSFLMDMHVWHNDVNDGQDL]PMHQDDWR]QDþLXNROLNRXWDEHOLGradoviJUDGX&D]LQX
SURPLMHQLPREURMSRãWHVDXNRGVYLKNXSDFDLGREDYOMDþDXWDEHOL
3UHGX]HüD NRML LPDMX VMHGLãWH X &D]LQX RYDM SRGDWDN üH VH WDNRÿHU SURPLMHQLWL
4XHU\ QDMHGQRVWDYQLMH PRåHPR REMDVQLWL NDR XSLW RGQRVQR WR VX ]DKWMHYL NRMH
XSXüXMHPRED]LSRGDWDNDXFLOMXGRELYDQMDRGUHÿHQLKåHOMHQLKUH]XOWDWD'DELVPR
GRELOLWDEHOXLPRUDOLVPRED]LSRGDWDNDXSXWLWLXSLWDOLQDMH]LNXNRMHJRQD
UD]XPLMHDWRMH64/2YDMMH]LNMHQDMYLãHNRULãWHQNRGED]DSRGDWDND3R]QDYDQMD
64/SURJUDPVNRJMH]LNDRODNãDYDåLYRWVYDNRPUDþXQRYRÿLDXQDVWDYNXüHPR
SRND]DWLLNDNR

 64/XSLWLLQDUHGEH

'D EL VPR GRELOL WDEHOX  ELOR MH SRWUHEQR GD ED]L SRGDWDND XSXWLPR XSLW X
VOLMHGHüHPREOLNX

select sifPostaBrojPoste, sifPostaNazivGrada

from sifPosta
where sifPostaBrojPoste > 77000

8SUHYRGXWR]QDþLSULNDåLLOLÄGDMPL³EURMSRãWHLQD]LYJUDGDL]WDEHOHVLI3RVWD
DOLVDPRRQHþLMLMHEURMSRãWHYHüLRG8NROLNRELL]RVWDYLOLNODX]XOXZKHUH
LVYHSRVOLMHQMH]DUH]XOWDWELGRELOLFLMHOXWDEHOXVLI3RVWDDRYDNRVPR]DUH]XOWDW
GRELOLVDPRRQHþLMLMHEURMSRãWHYHüLRG6OLþDQXSLWVPRSRVODOLL]DWDEHOX
EURM

select sifPreduzecaNaziv, sifPreduzecaAdresa, SifPostBroj

from sifPreduzeca
where SifPostBroj > 60000

$NRSRJOHGDPRWDEHOXEURMYLGLPRGDLPDPRSRGDWNHQD]LYDGUHVDLEURMSRãWH
SUHGX]HüD 0HÿXWLP QHPDPR SRGDWDN R QD]LYX JUDGD ãWR MH VDVYLP LVSUDYQR
1DLPH QD]LY JUDGD EL QDP ELR VXYLãDQ SRGDWDN NRML EL QHSRWUHEQR ]DX]LPDR
PHPRULMXXED]LMHUQMHJDXYLMHNPRåHPRGRELWLVSDMDQMHPRYHGYLMHWDEHOHSXWHP
NOMXþHYD8SLW]DVSDMDQMHPRåHL]JOHGDWLRYDNR

SELECT dbo.sifPreduzeca.sifPreduzecaNaziv, dbo.sifPreduzeca.

sifPreduzecaAdresa, dbo.sifPreduzeca.SifPostBroj, dbo.sifPosta.
sifPostaNazivGrada
FROM dbo.sifPreduzeca INNER JOIN

703
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

dbo.sifPosta ON dbo.sifPreduzeca.SifPostBroj = dbo.sifPosta.

sifPostaBrojPoste
WHERE(dbo.sifPreduzeca.SifPostBroj > 60000)

5H]XOWDW RYRJ XSLWD MH YLGOMLY X WDEHOL  JGMH VDG LPDPR SRUHG NRORQH QD]LY
DGUHVD EURM SRãWH L NRORQX QD]LY JUDGD 1DUDYQR SRUHG VSDMDQMD WDEHOD SXWHP
NOMXþHYD PRJXüH VX L UD]QH GUXJH PDQLSXODFLMH SRGDFLPD NDR ãWR VX VRUWLUDQMH
LJUXSLVDQMHSRGDWDND8NROLNRåHOLPRL]WHEHOHGDGRELMHPRVYHNRORQHDGDLK
XMHGQRLQHSLãHPRRQGDXPMHVWRQD]LYDNRORQDXSLãHPR]QDN ]YMH]GLFD2YR
VSDMDQMHMHL]YUãHQRSXWHPQDUHGEHINNER JOIN,DPRJXüDVXMRãLVSDMDQMDOLMHYD
LGHVQD LEFT JOIN L RIGHT JOIN, NDRLVSDMDQMHFLMHOLKWDEHODVDMHGQDNLP
NRORQDPD UNION.

7DEHOD6SDMDQMHGYLMHWHEHOH


b d k b Cl “
,]YRUED]DSRGDWDNDÄEH&OHYHQ³

 3UHSUDYOMDQMHSRGDWDNDXWDEHODPD±VSDV]DUDþXQRYRÿH

8]PLPRSULPMHUGDXED]LSRGDWDNDLPDPRQHNROLNRKLOMDGDDUWLNDODNRMLPDMH
SRUH]QD VWRSD 11  9DãH SUHGX]HüH LOL 9Dã NOLMHQW MH LVSXQLR XVORYH ]D
XOD]DN X 3'9 VLVWHP L VDG MH SRWUHEQR L]YUãLWL SURPMHQX SRUH]QH VWRSH L] 11
XUHFLPRSRUH]QXVWRSXþLMDMHR]QDND3%H]RE]LUDNROLNL
ELOL9DãLOMXGVNLNDSDFLWHWLUXþQRPLMHQMDQMHRYLKSRGDWDNDSUHGVWDYOMDRJURPDQ
SRVDRDSULWRP]QDPRGDYHüRGVXWUD9DãNOLMHQWWUHEDSURGDYDWLUREXSRQRYLP
SRUH]QLPVWRSDPD

704
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

6DYRYDMSRVDRPRåHPR]DYUãLWL]DVDPRSDUVHNXQGLX]QDUHGEX

UPDATE dbo.sifArtikli
SET sifArtPDV = ‘P1’, sifArtPDVSt = 17
WHERE sifArtPDV = ‘NN’

7DEHOD$UWLNOLSULMHLSRVOLMHQDUHGEH83'$7(


 
,]YRUED]DSRGDWDNDÄEH&OHYHQ³

1DUHGERPVPR]DGDOLXSXWHVHUYHUXGDXWDEHOLVLI$UWLOLNRMXYLGLPRQDOLMHYRM
VWUDQLSURQDÿHVYHDUWLNOHNRMLLPDMXSRUH]QXVWRSXNNLGDLVWXSURPLMHQLXSRUH]QX
VWRSX35H]XOWDWRYHQDUHGEHYLGLPRQDGHVQRMVWUDQLWDEHOH8QDUHGELYLGLPR
GDMHR]QDND3L11SRGDSRVWUR¿PDDQLMH1DLPHSULOLNRPSLVDQMDQDUHGEL
WUHEDYRGLWLUDþXQDRYUVWLSRGDWDNDNRMRPVHPDQLSXOLãHRGQRVQRGDOLMHXSLWDQMX
WHNVWEURMGDWXPLVOLþQR2YRPSUREOHPDWLNRPVHQHüHPREDYLWLXRYRPUDGX

.DNRVPRSURPLMHQLOLSRUH]QXVWRSXXSDUVHNXQGLWDNRPRåHPRSURPLMHQLWLLVYH
RVWDOHSRGDWNHXWDEHODPDQDUDYQRYRGHüLVHSULQFLSRPUHIHUHQFLMDQRJLQWHJULWHWD
2YDNYHRSFLMHELWUHEDORGDLPDMXVYLUDþXQRYRGVWYHQLSURJUDPLDXNROLNRQHPDMX
RQGDVHPRåHWHSRVOXåLWLGLUHNWQRPL]PMHQRPQDVDPRPVHUYHUX8SUHWKRGQRP
SULPMHUXVPRSRND]DOLNDNRVHPLMHQMDYULMHGQRVWQHNRJSROMDPHÿXWLPãWDDNR
åHOLPR SURPLMHQLWL VDPR GLR QHNRJ QD]LYD 5HFLPR X QD]LYLPD QDãLK DUWLNDOD
LPDPR]QDNRYHVDNYDþLFDPDWHLKåHOLPR]DPLMHQLWLVD]QDNRYLPDEH]NYDþLFD
.RQNUHWQRXWDEHOLYLGLPRGDDUWLNDOSRGUHGQLPEURMHPLPDQD]LYýDM8RYRP
VOXþDMX]QDNýåHOLPR]DPLMHQLWLVD]QDNRP&LUHFLPRGDSRUHGR]QDNHVRNRYD
åHOLPRGDSLãHR]QDND7RPRåHPRXUDGLWLVDVOLMHGHüRPQDUHGERP

705
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

UPDATE dbo.sifArtikli
SET sifArtNaziv = REPLACE(sifArtNaziv , µý¶, ‘C’)
WHERE sifArtNaziv LIKE (µý¶);

UPDATE dbo.sifArtikli
SET sifArtNaziv = REPLACE(sifArtNaziv , ‘0.2’, ‘0.20’)
WHERE sifArtNaziv LIKE (‘%0.2%’);

7DEHOD3URPMHQD]QDNRYDXQD]LYXDULNOD


,]YRUED]DSRGDWDNDÄEH&OHYHQ³

8WDEHOLYLGLPRGDMHL]PMHQDQDVWDODQDUHGQLPEURMHYLPDXPMHVWRýVDG
VWRML&LQDUHGQLPEURMHYLPDLXPMHVWRVDGVWRML2YDNYHQDUHGEH
RPRJXüXMXEU]XL]PMHQXYHOLNLKNROLþLQDSRGDWDNDãWRUDþXQRYRÿDPDRVWDYOMDYLãH
SURVWRUD]DRQDMNDYDOLWDWLYDQGLRSRVOD1DUDYQRSULL]UDGDPDQDUHGELSRWUHEQR
VHYRGLWLQDþHORPRSUH]QRVWLDSUHSRUXþXMHVHSUHWKRGQRQDSUDYLWLDUKLYLUDQMHED]H
NDNRVOXþDMQRQHELGRãORGDJXEOMHQMDSRGDWDND

 .DNRSULVWXSLWLED]LSRGDWDNDGDXQHVHPRQDUHGEXLOLXSLW"

3RãWR MH MDNR WHãNR QDSUDYLWL LVSLVH ]D VYH SRGDWNH ]D NRMLPD VH PRåH MDYLWL
SRWUHEDXSUDNVLSURJUDPHULVHPRJXRGOXþLWLGDRVWDYHPRJXüQRVWNUHLUDQMHXSLWD
L QDUHGEL NUR] VDPX DSOLNDFLMX ,VWLQD PDOR MH RYDNYLK SURJUDPD QD WUåLãWX VD
RYDNRNYDOLWHWQLPLGHMDPDMHUMHLPDORNUHDWLYQLKUDþXQRYRÿDNRMLXþHVWYXMXX
NUHLUDQMXSURJUDPD8NROLNR9DãSURJUDPQHPDRYXPRJXüQRVWXQRVDQDUHGELL
XSLWDDNRULVWLWH0LFURVRIW64/VHUYHURQGDLVWHPRåHWHUHDOL]LUDWLNUR]DODW64/
6HUYHU0DQDJHPHQW6WXGLRNRMHJPRåHWHSURQDüLQDLQWHUQHWXXVORERGQRMIRUPL

706
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

1DNRQSRNUHWDQMD0DQDJHPHQW6WXGLDSRWUHEQRMHVDPRGDRWYRULWHVYRMXED]XL
QDQMRMQRYLTXHU\LPRåHWHSRþHWLVDSLVDQMHPVYRMLKXSLWDLQDUHGEL-RãMHGQRP
VNUHüHPR SDåQMX XNROLNR QLVWH VLJXUQL X VYRMH QDUHGEH L QHGRYROMQR SR]QDMHWH
64/MH]LNGDSULMHELORNDNYLKQDUHGELQDSUDYLWHDUKLYLUDQMHED]HSRGDWDND

 .DNRWRPRMSURJUDPREUDþXQD3'9"

3URJUDPHULVHRGOXþXMX]DUD]QHYDULMDQWHLPRJXüQRVWLSULOLNRPSURJUDPLUDQMD
D VYH WR ]DYLVL RG PDWHPDWLþNLK L ORJLþNLK NYDOLWHWD SURJUDPHUD L UDþXQRYRÿH
NRMHJNRQVXOWLUD1HNDGVHQHNHVWYDULUMHãDYDQMXQDNRPSOLNRYDQQDþLQDXVWYDUL
VX MHGQRVWDYQH ]D ULMHãLWL VDPR MH SLWDQMH LGHMH L LQVSLUDFLMH 1HNDG VX UMHãHQMD
NRPSOLNRYDQLMDL]DKWLMHYDMXYHüXMDþLQXSRFHVRUDQHNDGQHDOLQDMELWQLMHGDVX
WDþQD L IXQNFLRQDODQ7DNR UHFLPR REUDþXQ 3'9D ]DYLVL RG VDPH ORJLNH NDNR
MHWRSURJUDPHUL]DPLVOLR2ELþQRVHREUDþXQ3'9DYHåH]DSRUH]QHVWRSHWLP
SRUH]QLPVWRSDPDVHGRGLMHOHNRORQH3'9SULMDYHUD]GYRMLVHNUDMQMDSRWURãQMD
L]YR]LXYR]LXVXãWLQLVPRSRUHGDOLSULRULWHWH]DREUDþXQ6YHRVWDORMHPDWHPDWLND
$OLWRVYHRSHW]DYLVLRGED]HSRGDWDNDLNDNRVXSRUHGDQHVDPHWDEHOHL]OD]QL
LXOD]QLUDþXQL.UR]RYDMGLRåHOLPRSRND]DWLNDNRVHSUDYHXSLWLVDDJUHJDWQLP
IXQNFLMDPD5HFLPRGDåHOLPRL]UDþXQDWLNROLNDMHRVQRYLFD]D3'9NROLNRMH
L]QRV3'9DLNROLNR]DMHGQRL]QRVHRVQRYLFDL3'9XPMHVHFPDUWJRGLQH

SELECT SUM(sifRacArtikliPDVOsnovica) AS OSNOVICA,

SUM(sifRacArtikliIznosPDV) AS PDV,SUM(sifRacArtikliPDVOsnovica +
sifRacArtikliIznosPDV) AS OSNOVICAiPDV
FROM dbo.sifRacArtikli
WHERE racDatumPDV >= ‘2018-03-01’ AND racDatumPDV <= ‘2018-03-31’

8 RYRP SULPMHUX VYL L]OD]QL UDþXQL VH VSUHPDMX X WDEHOX VLI5DF$UWLNOL L] NRMH
SXWHP DJUHJDWQLK IXQNFLMD L ¿OWULUDQMHP PRåHPR GRELWL VYH åHOMHQH SRGDWNH
2YDMSULPMHUVPRQDYHOLGDSRNDåHPRNDNRVHWRPRåHYUãLWL]EUDMDQMHSRGDWDND
L¿OWULUDQMHSRGDWXPLPD1DUDYQRVDPREUDþXQ3'9DL]LVNXMHGRVWDVORåHQLMH
XSLWHLSURFHGXUHNRMLQLVX]DQLYRRYRJUDGD

7UHEDMRãLQDSRPHQXWLGDELVPRXRSãWHUDGLOLXSLWHLQDUHGEHSRWUHEQRMHWHPHOMLWR
XSR]QDWLED]XSRGDWDNDLSR]QDYDWLJGMHVHNRMLSRGDWDNVSUHPD

707
 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

 $SOLNDFLMHSURJUDPL

$SOLNDFLMHXNRQWHNVWXRYRJUDGDVXYH]DL]PHÿXED]HSRGDWDNDLNRULVQLND2QH
VXNRQHNWRYDQHQDED]XSRGDWDNDLSXWHPQMLKVHXQRVHEULãXLPLMHQMDMXSRGDFLWH
]DGDMXXQDSULMHGSURJUDPLUDQHSURFHGXUH$SOLNDFLMHPRJXELWLNUXWHLGLQDPLþQH
.UXWHVXRQHNRMHVXRQDNYHNDNYHLKMHSURJUDPHULVSURJUDPLUDRDGLQDPLþQHVX
RQHNRMHRPRJXüDYDMXNRULVQLFLPDGDSULODJRÿDYDQMXREOLNHIRUPLREOLNHLVSLVD
YUVWHGRNXPHQDWDLVOLþQR,VWLQDRYLKGUXJLKMHPDORQDQDãHPWUåLãWX

8 WDEHOL  VX SULND]DQD SUHGX]HüD L] ED]H SRGDWDND 8QRV L]PMHQD L EULVDQMH
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procedure MarzaOnBeforePrint(Sender: TfrxComponent);

begin
if <dsRacArtikli.”sifRacArtikliMPMarza”> < 0 then
begin
showmessage(‘Artikal ‘+<dsRacArtikli.”sifRacArtikliNaziv”>+ je sa
QHJDWLYQRPPDUåRP’); end; end;

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 6DYUHPHQH¿QDQVLMHLUDþXQRYRGVWYRXNRQWHNVWXUHIRUPVNLK

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<?xml version=”1.0” encoding=”utf-8”?>

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Description=”18-R04-000001”>
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