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Title:Primerjava metod kalkulacij stroškov gozdarske mehanizacije na primeru žičnice
Authors:ID Klun, Jaka (Author)
ID Košir, Boštjan (Author)
ID Krč, Janez (Author)
ID Medved, Mirko (Author)
Files:.pdf PDF - Presentation file, download (712,84 KB)
MD5: 750CD8A17951E22A0D16E5FDBF9E8809
PID: 20.500.12556/dirros/74863df0-0b68-412e-8c4b-4f3c7ed599fe
 
Language:Slovenian
Typology:1.02 - Review Article
Organization:Logo SciVie - Slovenian Forestry Institute
Abstract:Primerjali smo rezultate kalkulacij neposrednih materialnih stroškov po sedmihuveljavljenih kalkulacijskih metodah za gozdarsko strojno delo. Metode imajo skupno izhodišče pri strukturiranju kalkulacijskih postavk, a se razlikujejo v načinu izračunavanja in upoštevanju posameznih postavk. Primerjava ob predpostavki enakih vhodnih podatkov in upoštevanju letne izkoriščenosti na primeru gozdarske žičnice kaže na razlike v ceni strojnega dela in s tem na težjo primerljivost gospodarnosti stroja na enoto proizvoda. Vhodne podatke za primerjavo metod kalkulacij stroškov dela smo pridobili s spremljanjem koledarskega časa treh strojev, z meritvami pri časovnih študijahin spremljanju učinkov. Pri 1000 obratovalnih urah stroja na leto se po primerjanih kalkulacijskih metodah lahko materialni strošek na enoto spravila razlikuje za več kot 50 %. Največje razlike nastajajo predvsem zaradirazličnih pristopov pri obravnavi variabilnih stroškov. Potrebna je previdnost pri interpretiranju kriterijev gospodarnosti, zlasti pri konkuriranju na enotnem trgu dela in storitev.
Keywords:kalkulacija stroškov, gozdarski stroji, žičnice
Publication status:Published
Publication version:Version of Record
Year of publishing:2007
Number of pages:str. 41-51
Numbering:Vol. 82
PID:20.500.12556/DiRROS-7674 New window
UDC:630*78:630*37(045)=163.6
ISSN on article:0351-3114
URN:URN:NBN:SI:doc-1BWD2UT2
COBISS.SI-ID:1872806 New window
Publication date in DiRROS:12.07.2017
Views:5295
Downloads:2190
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Record is a part of a journal

Title:Zbornik gozdarstva in lesarstva : forest and wood science & technology
Shortened title:Zb. gozd. lesar.
Publisher:Gozdarski inštitut Slovenije, Biotehniška fakulteta, Oddelek za gozdarstvo in obnovljive gozdne vire, Biotehniška fakulteta, Oddelek za lesarstvo
ISSN:0351-3114
COBISS.SI-ID:6206978 New window

Secondary language

Language:English
Title:Comparison of forest machine cost calculation methods on the case of a cableway
Abstract:The paper presents results of a comparison of seven different machine cost calculation methods presently used mainly in forest operations cost calculations. The compared methods have a common basis structure, but differ in methodology and item consideration. From the premise of equal inputs and byconsidering yearly productive time on the case of a cableway, the comparisonshows differences in machine costs and thus lesser comparability of machine economy per product unit. Input data for the comparison of cost calculation methods were acquired through machine calendar time monitoring andwork study. According to the compared calculation methods, the material costs per unit of wood extraction can differ by more than 50% in 1,000 machinehours. The major differences are due mainly to the different proceduresconsidering variable costs. The used calculation methods should be born in mind in economy criteria interpretation and particularly in view of competition on the single labour and services market.
Keywords:cost calculation, forest machine, cableway


Collection

This document is a part of these collections:
  1. Acta Silvae et Ligni

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