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Raèun Diobe Essay

5967 words - 24 pages

RAÈUN DIOBE, VERI NI RAÈUN, ISPITIVANJE TR IShTA NA KUPNJU ROBA I DEVIZA (ARBITRA A)Gospodarska stvarnost èesto zahtijeva podjelu neke zajednièke velièine prema unaprijed utvrðenim udjelima (proporcijama). Kljuèevi za raspodjelu neke velièine (troshkova, prihoda, dobiti, dividendi itd...) mogu biti razlièiti (radne povrshine u razlièitim pogonima, udjeli plaæa u razlièitim pogonima, broj uposlenih, vrijednost osnovnih sredstava, investicije itd...). Naèin raspodjele re ijskih troshkova slo enog poduzeæa na pojedine pogone smo veæ diskutirali u Lekciji 01.U ovoj lakciji æemo prikazati osnovnu aritmetiku jednostavnog i slo enog raèuna diobe, i primjenu ova dva raèuna na raspodjelu dobiti u razlièitim organizacijskim oblicima poduzeæa.Najprije krenimo s jednostavnim raèunom diobe. Jednostavni raèun diobe je razdioba unaprijed zadane velièine po unaprijed zadanim omjerima korishtenjem jednog i samo jednog kriterija razdiobe. Kod raspodjele dobiti na pojedine vlasnike poduzeæa kao jednoznaèni kriterij najèeshæe se koriste udjeli njihovih investicija u zajednièko poduzeæe.Jednostavni raèun diobe se mo e zapisati formalno na sljedeæi naèin:Formula 1: Formalni zapis jednostavnog raèuna diobeX1 + X2 + X3 + ...+ Xn = S (1.1.)X1 : X2 : X3 : ...: Xn = a1 : a2 : a3 : ...: an (1.2.)Iz jednad be (1.2.) se vidi da su dijelovi Xi (i = 1...n) zadane velièine S, koje treba dobiti rijeshavanjem jednad bi (1.1.) i (1.2.), upravno razmjerni omjerima ai (i = 1 ...n), a ovo samo znaèi da se izmeðu dijelova Xi i omjera ai mo e uspostaviti sljedeæa veza:X1 = k a1X2 = k a2.. (1.3.).Xn = k an .Gdje je k faktor proporcionalnosti.Ako se dijelovi Xi iz jednad be (1.3.) uvrste u jednad bu (1.1.) dobije se da je faktor proporcionalnosti k jednak:Na poslijetku se dobiju dijelovi Xi na koje treba razdijeliti zadanu velièinu S:..........................................................Vishe je nego oèigledno da dijelovi Xi velièine S iz sustava jednad bi (1.5.) do (1.7.) zadovoljavaju jednad be (1.1.) i (1.2.), buduæi da zbroj razlomaka , ( i = 1, 2, ... , n) daje jedinicu (tj. jedno cijelo S) (jednad ba (1.1.) ), a njihovi meðusobni omjeri poshtivaju jednad bu 1.2..Jednostavni raèun diobe æemo ilustrirati se dva jednostavna primjera:Primjer 1: Na nekom poslu su radila èetiri radnika istih kvalifikacija i jednakim intezitetom, i to: radnik A 170 sati, radnik B160 sati, radnik C 150 sati i radnik D 140 sati. Kako raspodijeliti zaradu od 12 400 kuna a da raspodjela bude pravedna (proporcionalna ulo enom radu svakog radnika) ?Rjeshenje: Prema jednad bi (1.4.) k je jednako:Iz jednad be (1.3.) dobiju se dijelovi Xi (i = 1,...,4), na sljedeæi naèin:zarada radnika Ax1 = k a120 x 170 3 400...

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