Professional Documents
Culture Documents
Proizvodnja III Dio
Proizvodnja III Dio
0DUNR3HULüGLSORHF
5$ý81292'6792352,=92'1-(
WUHüLGLR
*RWRYLSURL]YRGLQDVNODGLãWXLXSURGDYDRQLFL
=DGXåLYDQMHSURL]YRGDQDVNODGLãWXRYLVLRGXVYRMHQLKUDþXQRYRGVWYHQLKSROLWLNDGUXãWYD(YLGHQWLUDQMH
JRWRYLKSURL]YRGDPRåHVHHYLGHQWLUDWLXRNYLUXUD]UHGD±2EUDþXQWURãNRYDLXþLQDND'UXãWYDNRMD
QHNRULVWHUD]UHGHYLGHQFLMXYRGHXRNYLUXUD]UHGD±=DOLKHRGQRVQRVNXSLQHNRQWD±*RWRYL
SURL]YRGLVWLPHGDVHSULOLNRPRYDNYRJHYLGHQWLUDQMDWUHEDMXNRULVWLWLNRQWD±3RYHüDQMHYULMHGQRVWL
]DOLKDXþLQDNDWH±6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDND
6NODGLãWHJRWRYLKSURL]YRGDPRåHVH]DGXåLWLSRVOMHGHüLPFLMHQDPD
¾ &LMHQDNRãWDQMDSURL]YRGD
¾ Planskoj cijeni ili
¾ 3URGDMQRMFLMHQL
2YDNYR]DGXåHQMHPRåHVHYUãLWLVDPRQDVNODGLãWXJRWRYLKSURL]YRGD=DGXåHQMHJRWRYLKSURL]YRGDX
SURGDYDRQLFLWUHEDVHYUãLWLSRPDORSURGDMQRMFLMHQLVXNDONXOLUDQRPPDUåRPL3'9RP]ERJ]DNRQVNLK
SURSLVDNRMLUHJXOLUDMX]DGXåHQMHSURL]YRGDXSURGDYDRQLFDPD
D *RWRYLSURL]YRGLQDVNODGLãWX
3R]DYUãHWNXSURFHVDSURL]YRGQMHL]OD]LOLSULMHQRVJRWRYLKSURL]YRGDL]SURL]YRGQMHXWRNXSUDWLSUH-
GDWQLFDJRWRYLKSURL]YRGDL]GDWQLFDSULMHQRVQLFDLVO
broj: 1/15
VLMHþDQM 5$ý81292'67925(9,=,-$
3ULPMHUSUHGDWQLFHJRWRYLKSURL]YRGDVVNODGLãWD
3UHGDWQLFDJRWRYLKSURL]YRGDPRåHVDGUåDYDWLLLQIRUPDFLMXRFLMHQLNRãWDQMDRGQRVQRYULMHGQRVWLSUR-
L]YRGDãWRVYDNDNRRYLVLRGLQWHUQHRUJDQL]DFLMHHYLGHQWLUDQMDSURFHVDSURL]YRGQMHXNRQNUHWQRPGUXã-
WYX1DMþHãüHSUHGDWQLFHQHVDGUåHLQIRUPDFLMHRFLMHQLNRãWDQMDLYULMHGQRVWLSURL]YRGDQHJRVDPRR
NROLþLQLSUHGDQLKSURL]YRGD
1DWHPHOMXSUHGDWQLFHJRWRYLKSURL]YRGDL]SURL]YRGQMHL]UDÿXMHVHNDONXODFLMD]DGXåHQMDJRWRYLKSUR
L]YRGD QD VNODGLãWH temeljem Zakona o unutrašnjoj trgovini1 L 3UDYLOQLND R REOLNX VDGUåDMX L QDþLQX
YRÿHQMDWUJRYDþNHNQMLJH2.
(YLGHQWLUDQMHJRWRYLKSURL]YRGDQDVNODGLãWXHYLGHQWLUDVHX7UJRYDþNRMNQML]LQDYHOLNR7.98NROLNR
SURL]YRÿDþNRMLVYRMHSURL]YRGHSURGDMHVDVNODGLãWDDXVYRPNQMLJRYRGVWYXRVLJXUDYDVYHSRGDWNHR
]DGXåHQMXLUD]GXåHQMXSURL]YRGDSURSLVDQH3UDYLOQLNRPRQQLMHREYH]DQ7UJRYDþNRMNQML]LQDYHOLNR
7.9
3URL]YRÿDþLNRMLVYRMHSURL]YRGHSURGDMHVVNODGLãWD]DGXåHQMHWUHEDMXYUãLWLQDWHPHOMXNDONXODFLMH
NRMDSUHPDþODQNX3UDYLOQLNDRREOLNXVDGUåDMXLQDþLQXYRÿHQMDWUJRYDþNLKNQMLJDWUHEDLPDWLVOMH-
GHüHHOHPHQWH
¾ 1D]LYLVMHGLãWHWUJRYFDSURL]YRÿDþD
¾ 1D]LYLVMHGLãWHSURGDMQRJREMHNWDLOLGUXJRJSURGDMQRJPMHVWD
¾ %URMNDONXODFLMH
¾ 1D]LYLVMHGLãWHGREDYOMDþDXNRQNUHWQRMVLWXDFLMLGREDYOMDþMHYODVWLWDSURL]YRGQMD
¾ 1D]LYEURMLGDWXPGRNXPHQWDSRNRPHMHQDEDYNDL]YUãHQDXNRQNUHWQRPVOXþDMXWRMHSUHGDWQL-
FDL]SURL]YRGQMH
¾ 5HGQLEURM
¾ 1D]LYSURL]YRGD
¾ -HGLQLFDPMHUH
¾ .ROLþLQD
¾ 1DEDYQXFLMHQXFLMHQXNRãWDQMDSRMHGLQLFLPMHUHEH]3'9DXNRQNUHWQRPVOXþDMXQHPDXOD-
]QRJ3'9D
¾ 1DEDYQXYULMHGQRVWEH]3'9DXNRQNUHWQRPVOXþDMXQHPDXOD]QRJ3'9D
¾ =DYLVQHWURãNRYHEH]3'9D
¾ 6WRSXUD]OLNHXFLMHQL
¾ 9ULMHGQRVWUD]OLNHXFLMHQL
¾ 3URGDMQXYULMHGQRVWSURL]YRGDLOLUREHEH]3'9D
¾ 3URGDMQXFLMHQXEH]3'9D
¾ 3URGDMQXFLMHQXV3'9RP
*RWRYLSURL]YRGLVHRYLVQRRGRGDELUDUDþXQRYRGVWYHQLKSROLWLNDGUXãWYD]DGXåXMXSRFLMHQLNRãWDQMD
SURL]YRGD SODQVNRM LOL SURGDMQRM FLMHQL *RWRYL SURL]YRGL VH QD VNODGLãWX HYLGHQWLUDMX X RNYLUX VNXSLQH
6OQRYLQH)HGHUDFLMH%L+EURM
6OQRYLQH)HGHUDFLMH%L+EURM
broj: 1/15
5$ý81292'67925(9,=,-$ VLMHþDQM
±*RWRYLSURL]YRGLX]REYH]QRNRULãWHQMHNRQWD±3RYHüDQMHYULMHGQRVWL]DOLKDXþLQDNDWH
±6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDND2VLPQDYHGHQRJHYLGHQWLUDQMHVHPRåHYUãLWLXRNYLUXUD]UHGD
2EUDþXQWURãNRYDLXþLQDND
3ULPMHU'UXãWYRÄ3URL]YRGQMDÄGRR]DGXåXMHVNODGLãWHSRVWYDUQLPWURãNRYLPD
1DNRQ ]DYUãHWND SURFHVD SURL]YRGQMH ]DGXåHQR MH VNODGLãWH JRWRYLK SURL]YRGD SR FLMHQL
NRãWDQMDXL]QRVXRG.0
5HDOL]LUDQDMHSURGDMDQDEDYQHYULMHGQRVWLXL]QRVXRG.0SRSURGDMQRMYULMHG
QRVWLRG.03'9
.QMLåHQMHXILQDQFLMVNRPUDþXQRYRGVWYXMHVOMHGHüH
,]QRV.0
R.br. .QMLåHQMH .RQWR
Duguje 3RWUDåXMH
3URL]YRGQMDXWRNX 1100
1a 3RYHüDQMHYULMHGQRVWL]DOLKDXþLQDND 5950
2VWYDUHQDSURL]YRGQMD
3URL]YRGQMDXWRNX 1100
1b =DOLKHJRWRYLKXþLQDND 1200
=DGXåHQMHVNODGLãWDJRWRYLKSURL]YRGD
=DOLKHJRWRYLKXþLQDND 1200
2a 6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDND 5960
3URGDMDVDVNODGLãWDJRWRYLKSURL]YRGD
3RWUDåLYDQMDRGNXSDFD 211
3ULKRGLRGSURGDMHXþLQDND 6111
2b
Obveze za PDV 470
=DSURGDQHJRWRYHSURL]YRGH
1DSRPHQD.QMLåHQMHSRGEPRJORVHSURYHVWLQDVOMHGHüLQDþLQ
3URL]YRGQMDXWRNX 1100
6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDND 5960
1b =DOLKHJRWRYLKXþLQDND 1200
3RYHüDQMHYULMHGQRVWL]DOLKDXþLQDND 5950
=DGXåHQMHVNODGLãWDJRWRYLKSURL]YRGD
2YDNYRNQMLåHQMHMHVORåHQLMHDHIHNWNRMLVHGRELMHX%LODQFLXVSMHKDMHLVWLMHUMHXRVQRYLELWQDUD]OLND
L]PHÿXNRQWDLDNRMDXND]XMHQDVWYDUQRSRYHüDQMHLOLVPDQMHQMHYULMHGQRVWL]DOLKDXþLQDNDX
RGQRVXQDYULMHGQRVW]DOLKDXþLQDNDQDSRþHWNXUD]GREOMD
E *RWRYLSURL]YRGLXYODVWLWRMSURGDYDRQLFL
$NRVHYODVWLWLJRWRYLSURL]YRGLSURGDMXXYODVWLWLPSURGDYDRQLFDPDYUãLVH]DGXåHQMHSURGDYDRQLFH
SUHNRVNODGLãWDLOLL]UDYQRL]SURL]YRGQMHQDWHPHOMXPDORSURGDMQHNDONXODFLMH8RNYLUXNRQWD±3UR-
L]YRGLXPDORSURGDMQLPREMHNWLPDLVND]XMHVHYULMHGQRVWSURL]YRGDSRPDORSURGDMQLPFLMHQDPD03&
NRMDVDGUåLXNDONXOLUDQL3'9LPDUåXUD]OLNDXFLMHQL,]QDYHGHQRJSURL]OD]LGDMHVWUXNWXUDPDORSUR-
GDMQHFLMHQHVOMHGHüD
1. Cijene koštanja
0DUåDUD]OLNDXFLMHQL
2VQRYLFD]D3'9
8NDONXOLUDQL3'9[
0DORSURGDMQDFLMHQD
0DUåDRGQRVQRXNDONXOLUDQDUD]OLNDXFLMHQLLVND]XMHVHQDNRQWX±8NDONXOLUDQDUD]OLNDXFLMHQLD
ukalkulirani PDV-e na kontu 123 – Ukalkulirani PDV.
broj: 1/15
VLMHþDQM 5$ý81292'67925(9,=,-$
3RMHGQRVWDYOMHQDPDORSURGDMQDNDONXODFLMD
R.br. Opis 9ULMHGQRVW
1 Cijena koštanja
2 8NDONXOLUDQDPDUåD58&
3 2VQRYLFD]D3'9
4 8NDONXOLUDQL3'9[
5 0DORSURGDMQDYULMHGQRVW
.QMLåHQMHXILQDQFLMVNRPUDþXQRYRGVWYXMHVOMHGHüH
,]QRV.0
R.br. .QMLåHQMH .RQWR
Duguje 3RWUDåXMH
3URL]YRGLXYODVWLWRPVNODGLãWX 1200
3URL]YRGLXPDORSURGDMQLPREMHNWLPD 1210
1 8NDONXOLUDQDUD]OLNDXFLMHQLPDUåD 1220
Ukalkulirani PDV 1230
=DGXåHQMHYODVWLWHSURGDYDRQLFH
broj: 1/15
5$ý81292'67925(9,=,-$ VLMHþDQM
VPDQML
ili 596 6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDND 224
,] YODVWLWH SURGDYDRQLFH PRåH GRüL GR SRYUDWD SURL]YRGD X VNODGLãWH LOL X SURL]YRGQMX X WRNX þHVWR
SRMDYDNRGSHNDUDLVOLþQLKGMHODWQRVWL3ULWRPHMHSRWUHEQRVDVWDYLWL]DSLVQLNRSRYUDWXWHNQMLåLWLVWRUQR
X7UJRYDþNRMNQML]LQDPDOR7.0
3ULPMHU,]YUãHQMHSRYUDWJRWRYLKSURL]YRGDL]UDYQRXSURL]YRGQMXXWRNXPDORSURGDMQHYUL
MHGQRVWL.08NDONXOLUDQL3'9HL]QRVL.0DXNDONXOLUDQDPDUåDUD]OLNDXFLMHQL
.0
.QMLåHQMHXILQDQFLMVNRPUDþXQRYRGVWYXMHVOMHGHüH
,]QRV.0
R.br. .QMLåHQMH .RQWR
Duguje 3RWUDåXMH
3URL]YRGLXPDORSURGDMQLPREMHNWLPD 1210
8NDONXOLUDQDUD]OLNDXFLMHQLPDUåD 1220
1 Ukalkulirani PDV 1230
3URL]YRGQMDXWRNX 1100
3RYUDWXSURL]YRGQMXL]YODVWLWHSURGDYDRQLFH
.DORUDVWXUNYDULORPSURL]YRGDQD]DOLKDPD
1RUPDWLYRP]DXWYUÿLYDQMHUDVKRGDQDNRMLVHQHSODüD3'9NRMLMHREMDYOMHQNDRVDVWDYQLGLR3UDYLOQL-
NDRSULPMHQL=DNRQDRSRUH]XQDGRGDQXYULMHGQRVW%L+3XWYUÿHQHVXVWRSHGRSXãWHQRJNDODUDVWXUD
ORPDLNYDUDQDNRMLVHQHREUDþXQDYD3'95DVKRGXSRJOHGXNDODUDVWXUDNYDUDLORPDNRMLMHYHüLRG
GR]YROMHQRJUDVKRGDXWYUÿHQRJþODQNRPVWDYDN3UDYLOQLNDR3'9XVPDWUDVHXSRWUHERPGRED-
UDXL]YDQSRVORYQHVYUKH3UHPDWRPHQDVWDOLPDQMDNSRRVQRYLNDODUDVWXUDNYDUDLORPDSRGOLMHåH
REYH]LREUDþXQDYDQMDLSODüDQMD3'9DXRQRPGMHOXNRMLMHYHüLRGUDVKRGDGR]YROMHQLK1RUPDWLYRP
.DOR UDVWXU NYDU L ORP PRåH VH SUL]QDWL DNR MH SRSLVRP XWYUÿHQ PDQMDN RGQRVQR DNR SRSLVRP
QLMHXWYUÿHQPDQMDNQHPRåHVHSUL]QDWLQLWLNDORUDVWXUNYDULORP.DORUDVWXUNYDULORPPDWHULMDOD
6OJODVQLN%L+EUGR
broj: 1/15
VLMHþDQM 5$ý81292'67925(9,=,-$
REUDþXQDYDVHWHPHOMHPSRWUDåQHVWUDQHVWLPHGDWUHEDLVNOMXþLWLVWDYNHSRSXWSRNORQDSURGDMHLVOWM
VYHRQRãWRQLMHRVQRYQDGMHODWQRVW5D]GXåHQMHVNODGLãWDLOLSURGDYDRQLFH]DQDVWDOLNDORUDVWXUNYDU
LORPWUHEDELWLGRNXPHQWLUDQR5D]GXåHQMHVNODGLãWDLOLSURGDYDRQLFH]DQDVWDOLNDORUDVWXUNYDULORP
YUãLVHSRFLMHQDPDSRNRMLPDMHVNODGLãWHLOLSURGDYDRQLFD]DGXåHQD
3ULPMHU3RSLVRP]DOLKDQDGDQJRGLQHXWYUÿHQRMHVWYDUQRVWDQMH]DOLKDXL]QR
VXRG.0GRNMHNQMLJRYRGVWYHQRVWDQMH.06XNODGQRQDYHGHQRPHPDQMDN
L]QRVL.0
6WUXNWXUDVNODGLãWDJRWRYLKSURL]YRGDSRFLMHQLNRãWDQMD
R.br. Opis Iznos
1 3RþHWQH]DOLKH 0
2 3URL]YRGQMDWLMHNRPJRGLQH 1.687.890
3 3URGDMDWLMHNRPJRGLQH 1.294.364
4 =DOLKHSRNQMLJRYRGVWYX 393.526
5 Zalihe po popisu 360.000
6 8WYUÿHQLPDQMDN 33.526
'RSXãWHQRNDORL]QRVL
2EUDþXQ
¾ 'R]YROMHQRNDORUDVWXUNYDULORP [ .0
¾ 3UHRVWDOLGLRPDQMND ± .0
¾ 3'9QDQHGRSXãWHQXUD]LQXPDQMND [ .0
¾ 9ULMHGQRVWPDQMNDJRWRYLKSURL]YRGD .0
.QMLåHQMHXILQDQFLMVNRPUDþXQRYRGVWYXMHVOMHGHüH
,]QRV.0
R.br. .QMLåHQMH .RQWR
Duguje 3RWUDåXMH
3URL]YRGLXYODVWLWRPVNODGLãWX 1200
1 6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDNDNDORUDVWXUORP 5960
=DGXåHQMHVNODGLãWDJRWRYLKSURL]YRGD
3URL]YRGLXYODVWLWRPVNODGLãWX 1200
2EUDþXQ3'9DNUDMQMDSRWURãQMD 472
2a 0DQMNRYLJRWRYLKSURL]YRGD 5765
6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDNDNDORUDVWXUORP 5960
3URGDMDVDVNODGLãWDJRWRYLKSURL]YRGD
9LãNRYLPDQMNRYLJRWRYLKSURL]YRGD
broj: 1/15
5$ý81292'67925(9,=,-$ VLMHþDQM
.QMLåHQMHXILQDQFLMVNRPUDþXQRYRGVWYXMHVOMHGHüH
,]QRV.0
R.br. .QMLåHQMH .RQWR
Duguje 3RWUDåXMH
3URL]YRGLXYODVWLWRPVNODGLãWX 1200
1 3RYHüDQMHYULMHGQRVWL]DOLKDXþLQDND 595
.QMLåHQMHYLãNDJRWRYLKSURL]YRGD
0DQMNRYLSURL]YRGDQDVWDMXNDGDMHVWYDUQRVWDQMHSRLQYHQWXULSRSLVXRGUHÿHQLKSURL]YRGDPDQMH
RGNQMLJRYRGVWYHQRJVWDQMD8SRJOHGXSURSLVDR3'9X%L+PDQMDNVHVPDWUDXSRWUHERPGREDUDX
L]YDQSRVORYQHVYUKHWHSRGOLMHåHRSRUH]LYDQMX3'9D2VQRYLFD3'9D]DXWYUÿHQLPDQMDNMHFLMHQDNR-
ãWDQMDQDEDYQDFLMHQDSURL]YRGD'UXãWYRPDQMDNPRåHHYLGHQWLUDWLQDVYRMWHUHWLOLQDWHUHWRGJRYRUQH
RVREH]DQDVWDOLPDQMDN8NROLNRGUXãWYRPDQMDNHYLGHQWLUDQDWHUHWRGJRYRUQHRVREH]DQDVWDOLPDQMDN
GUXãWYRPRåHGRQLMHWLRGOXNXRWRPHKRüHOLRGJRYRUQXRVREXWHUHWLWLSR
¾ Cijeni koštanja ili
¾ 3URGDMQRMFLMHQLVXNOMXþHQRPPDUåRP
,]X]HFLNRGNRMLKVHPDQMDNQHRSRUH]XMHVXVOMHGHüL
¾ 1DVWDOLPDQMDNSRRVQRYLNDODUDVWXUDORPDLNYDUDGRVWRSDSURSLVDQLK1RUPDWLYRP
¾ 0DQMDNQDVWDRNDRUH]XOWDWYLãHVLOHSRSODYHSRåDU]HPOMRWUHVLVO
¾ 0DQMDN UDVKRG QDVWDR NDR UH]XOWDW SURWHND URND WUDMDQMD GREUD SRG XYMHWRP GD VX LVSXQMHQL
XYMHWLL]þODQNDVWDYDNSUDYLOQLNDWMGDMHURNWUDMDQMDXWLVQXWQDDPEDODåLSURL]YRGDLOLMHQD
GUXJLQDþLQRGUHÿHQRGSURL]YRÿDþDWHGDMHSULXQLãWHQMXQDYHGHQLKGREDUDSULVXWDQSUHGVWDYQLN
VDQLWDUQHLQVSHNFLMH
¾ 0DQMDNQDVWDRXVOLMHGNUDÿHVWLPHGDMHQHRSKRGDQ]DSLVQLNQDGOHåQRJRUJDQD083D
3ULPMHU5HGRYLWLPJRGLãQMLPSRSLVRPQDGDQJRGLQHXWYUÿHQMHPDQMDNSURL
.QMLåHQMHXILQDQFLMVNRPUDþXQRYRGVWYXMHVOMHGHüHQDWHUHWSUDYQHRVREH
,]QRV.0
R.br. .QMLåHQMH .RQWR
Duguje 3RWUDåXMH
3URL]YRGLXYODVWLWRPVNODGLãWX 1200
6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDND 596
1 Obveze za PDV - krajnja potrošnja 472
0DQMNRYLJRWRYLKSURL]YRGD 5765
.QMLåHQMHPDQMNDJRWRYLKSURL]YRGDQDWHUHWSUDYQHRVREH
.QMLåHQMHXILQDQFLMVNRPUDþXQRYRGVWYXMHVOMHGHüHQDWHUHWRGJRYRUQHRVREH
,]QRV.0
R.br. .QMLåHQMH .RQWR
Duguje 3RWUDåXMH
1a 3URL]YRGLXYODVWLWRPVNODGLãWX 1200
6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDND 596
3RWUDåLYDQMDRG]DSRVOHQLK 2323
1b Obveze za PDV - krajnja potrošnja 472
2VWDOLSULKRGL 6118
.QMLåHQMHPDQMNDJRWRYLKSURL]YRGDQDWHUHWRGJRYRUQHRVREH
8PDQMHQMHYULMHGQRVWL]DOLKD
broj: 1/15
VLMHþDQM 5$ý81292'67925(9,=,-$
1DVWDOHUD]OLNHL]PHÿXQHWRSURGDMQHYULMHGQRVWLJRWRYLKSURL]YRGDLQMLKRYHFLMHQHNRãWDQMDXVNODGXV
MRS 2 – =DOLKHLVND]XMXVHQDNRQWX±8PDQMHQMHYULMHGQRVWL]DOLKD
=DXWYUÿLYDQMHQHWRSURGDMQHYULMHGQRVWLSRWUHEQDVXWULHOHPHQWD
¾ 3URFLMHQMHQDSURGDMQDFLMHQD
¾ 3URFLMHQMHQLWURãNRYLGRYUãHQMD
¾ 3URFLMHQMHQLWURãNRYLSURGDMH
3URFLMHQMHQDSURGDMQDFLMHQDVHXRþDYDQDWUåLãWXXNROLNRMHUD]YLMHQRWMGUXãWYRLKSUHX]LPDRGRGJR-
YDUDMXüLKLQVWLWXFLMDLOLVSHFLMDOL]LUDQLKGUXãWDYD8NROLNRGUXãWYRSRVOXMHXPDQMHUD]YLMHQRPWUåLãWXWDGD
VHRVODQMDQDYODVWLWXLQIRUPDFLMHLLQIRUPDFLMHL]RNUXåHQMD
3URFLMHQMHQLWURãNRYLGRYUãHQMDRGQRVHVHQD]DOLKHXSURL]YRGQMLXWRNX'DELVHWURãNRYLGRYUãHQMD
LVSUDYQRSURFLMHQLOLSRWUHEQRMHGDGUXãWYRLPDNDONXODFLMHFLMHQHNRãWDQMDSURL]YRGD
3URFLMHQMHQLWURãNRYLSURGDMHXWYUÿXMXVH]D]DOLKHWUJRYDþNHUREHDOLL]D]DOLKHYODVWLWLKSURL]YRGD
3ULPMHU$'UXãWYRÄ3URL]YRGQMD³GRR]DOLKHJRWRYLKSURL]YRGDHYLGHQWLUDSRVWYDUQRMYUL
MHGQRVWL8SUDYDGUXãWYDGRQLMHODMHRGOXNXGDVH]DOLKHJRWRYLKSURL]YRGDSURL]YRGD³$³YUHG
QXMXQDQLåHQDQMLKRYXQHWRSURGDMQXYULMHGQRVW
.QMLåHQMHXILQDQFLMVNRPUDþXQRYRGVWYXMHVOMHGHüH
,]QRV.0
R.br. .QMLåHQMH .RQWR
Duguje 3RWUDåXMH
,VSUDYNDYULMHGQRVWLSURL]YRGD³$´ 129
1 8PDQMHQMHYULMHGQRVWL]DOLKD 585
6PDQMHQMHYULMHGQRVWL
3ULPMHU%'UXãWYRÄ3URL]YRGQMD³GRRRGOXþLORMHL]YUãLWLVPDQMHQMHPDORSURGDMQHFLMHQH
SURL]YRGDÄ$³XYODVWLWRMSURGDYDRQLFLV.0QD.0RGQRVQRQDQHWRSURGDQX
FLMHQX
Stvarna Ukalkulirani Ukalkulirana Nabavna Nova Nova MP Ukalkulirani Ukalkulirana Nabavna
Naziv .ROLþLQD Stvarna MP
MPC YULMHGQRVW PDV PDUåD YULMHGQRVW MPC YULMHGQRVW PDV PDUåD YULMHGQRVW
1. 2. 3. [ 5. 6. 8. [ 10. 11. 13. (9-10-
3URL]YRGÄ$³ 25
.QMLåHQMHXILQDQFLMVNRPUDþXQRYRGVWYXMHVOMHGHüH
,]QRV.0
R.br. .QMLåHQMH .RQWR
Duguje 3RWUDåXMH
3URL]YRGLXYODVWLWRMSURGDYDRQLFL 121
8NDONXOLUDQDUD]OLNDXFLMHQLPDUåD 122
1 Ukalkulirani PDV-e 123
8PDQMHQMHYULMHGQRVWL]DOLKD 585
6PDQMHQMHYULMHGQRVWL]DOLKDXPDORSURGDML
2EUDþXQUH]XOWDWDSRVORYDQMD
broj: 1/15
5$ý81292'67925(9,=,-$ VLMHþDQM
3ULPMHU'UXãWYRÄ3URL]YRGQMD³GRRQDGDQJRGLQHLPDVOMHGHüDVWDQMDQDNRQ
WLPDUDVKRGDLSULKRGD
.RQWR 1D]LYUDVKRGDLOLSULKRGD ,]QRVX.0
511 Utrošene sirovine i materijal
512 Utrošena energija i gorivo
513 8WURãHQLUH]HUYQLGLMHORYL
520 7URãNRYLSODüD
521 7URãNRYLQDNQDGDSODüD
524 Troškovi ostalih primanja
532 7URãNRYLXVOXJDRGUåDYDQMD
533 Troškovi zakupa
535 Troškovi reklame i sponzorstva
536 7URãNRYLLVWUDåLYDQMD
5401 $PRUWL]DFLMDJUDÿHYLQVNLKREMHNDWD
5402 Amortizacija postrojenja i opreme
5403 $PRUWL]DFLMDDODWDSRJRQVNRJLQYHQWDUD
550 7URãNRYLQHSURL]YRGQLKXVOXJD
552 Troškovi premija osiguranja
553 Troškovi platnog prometa
554 Troškovi poštanskih i telekomunikacijskih usluga
585 8PDQMHQMHYULMHGQRVWL]DOLKD
595 3RYHüDQMHYULMHGQRVWL]DOLKDXþLQDND
596 6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDND
611 3ULKRGLRGSURGDMHXþLQDNDQDGRPDüHPWUåLãWX
broj: 1/15
VLMHþDQM 5$ý81292'67925(9,=,-$
.QMLåHQMHXILQDQFLMVNRPUDþXQRYRGVWYXMHVOMHGHüH
,]QRV.0
R.br. .QMLåHQMH .RQWR
Duguje 3RWUDåXMH
Utrošene sirovine i materijal 511
Utrošena energija i gorivo 512
8WURãHQLUH]HUYQLGLMHORYL 513
7URãNRYLSODüD 520
7URãNRYLQDNQDGDSODüD 521
Troškovi ostalih primanja 524
7URãNRYLXVOXJDRGUåDYDQMD 532
Troškovi zakupa 533
Troškovi reklame i sponzorstva 535
7URãNRYLLVWUDåLYDQMD 536
$PRUWL]DFLMDJUDÿHYLQVNLKREMHNDWD 5401
1
Amortizacija postrojenja i opreme 5402
$PRUWL]DFLMDDODWDSRJRQVNRJLQYHQWDUD 5403
7URãNRYLQHSURL]YRGQLKXVOXJD 550
Troškovi premija osiguranja 552
Troškovi platnog prometa 553
Troškovi poštanskih i telekomunikacijskih usluga 554
8PDQMHQMHYULMHGQRVWL]DOLKD 585
3RYHüDQMHYULMHGQRVWL]DOLKDXþLQDND 595
6PDQMHQMHYULMHGQRVWL]DOLKDXþLQDND 596
3ULMHQRVUDVKRGD 599
3ULMHQRVUDVKRGD
3ULMHQRVUDVKRGD 599
2 8NXSQLUDVKRGL 711
3ULMHQRVXNXSQLKUDVKRGD
3ULKRGLRGSURGDMHXþLQDNDQDGRPDüHPWUåLãWX 611
3 3ULMHQRVSULKRGD 699
3ULMHQRVSULKRGD
3ULMHQRVSULKRGD 699
4 8NXSQLSULKRGL 710
3ULMHQRVXNXSQLKSULKRGD
8NXSQLSULKRGL 710
8NXSQLUDVKRGL 711
5
Prijenos rezultata poslovanja 712
8WYUÿLYDQMHUH]XOWDWDSRVORYDQMD
Prijenos rezultata poslovanja 712
6 Dobit 720
Prijenos rezultata poslovanja
Dobit 720
3RUH]QLUDVKRGLSHULRGD 721
7
3ULMHQRVGRELW 724
2EUDþXQSRUH]DQDGRELW
3RUH]QLUDVKRGLSHULRGD 721
3ULMHQRVGRELWL 724
8 2EYH]H]DSRUH]QDGRELW 481
1HUDVSRUHÿHQDGRELWL]YMHãWDMQHJRGLQH 341
3ULMHQRVREUDþXQDSRUH]DQDGRELWLQHWRGRELWL
broj: 1/15