Ekonomika ugostiteljstva

VISOKA ŠKOLA ZA TURIZAM ŠIBENIK COLLEGE OF TOURISM

5DWNR'REUH (.2120,.$,25*$1,=$&,-$ 8*267,7(/-6.,+32'8=(û$

Šibenik, 2001.

8'ä%(1,&,9,62.(â.2/(=$785,=$M U ŠIBENIKU

0$18$/,$&2//(*,,678',25806,%(1,&(16,80

8GåEHQLNRGREULOR3RYMHUHQVWYR]DL]GDYDþNXGMHODWQRVW Visoke škole za turizam

1DNODGQLN Visoka škola za turizam Šibenik

=DQDNODGQLND

'RFGUVF6WLSH%HODN

6WUXþQDUHFHQ]LMD

3URIGU$QWXQ*DYUDQLü 3URIGU%RULV-XULü

0UVF)UDQH=1HJUR

-H]LþQDOHNWXUDLNRUHNWXUD %UDQND%HODN

*UDILþNLXUHGQLN Jurica Matošin

7LVDN

6YXþLOLãQDWLVNDUD

'2%5(5DWNR (NRQRPLND L RUJDQL]DFLMD XJRVWLWHOMVNLK SRGX]HüD5DWNR'REUH 8GåEHQLFL9LVRNHãNROH]DWXUL]DPXâLEHQLNX 0DQXDOLD&ROOHJLL6WXGLRUXP6LEHQLFHQVLXP ,6%1 8'. 8'.

,6%1

VISOKA ŠKOLA ZA TURIZAM ŠIBENIK

'UVF5DWNR'REUH (.2120,.$,25*$1,=$&,-$ 8*267,7(/-6.,+32'8=(û$

Šibenik, 2001

6$'5ä$- 892' 1$67$1$.,5$=92-8*267,7(/-679$ =1$ý$-8*267,7(/-679$ 261291$2%,/-(ä-$8*267,7(/-679$ 23û(1,72232-08,=1$ý$-8*2632'$5679$ 8*267,7(/-6792.$2*2632'$56.$'-(/$71267 7(0(/-1(.$5$.7(5,67,.(8*267,7(/-6.,+86/8*$ 32'-(/$./$6,),.$&,-$,120(1./$785$8*267,7(/-679$ 32'-(/$8*267,7(/-679$ 2.1.1. PODJELA UGOSTITELJSTVA ZA SMJEŠTAJ............................................. 32'-(/$8*267,7(/-679$=$35(+5$18,3,û( ./$6,),.$&,-$,120(1./$785$8*267,7(/-679$ 23û,89-(7,=$2%$9/-$1-(8*26,7(/-6.('-(/$71267, =1$ý$-8=$-$01,+2'126$785,=0$,8*267,7(/-679$ 2.5. KARAKTERISTIKE UGOSTITELJSKIH DJELATNOSTI SA STAJALIŠTA 326/291(25,-(17$&,-( 359,',2 (.2120,.$8*267,7(/-6.,+32'8=(û$ 892' 329,-(61,5$=9,7$.(.2120,.(32'8=(û$.$2=1$1267, 3.1. EKONOMIKA KAO DRUŠTVENA ZNANOST 23û1,722=1$1267,0$ 7(0ELJNE DRUŠTVENE ZNANOSTI.......................................................... (.21206.(=1$1267, 35('0(7(.2120,.(32'8=(û$ 0(72'((.2120,.(32'8=(û$ 0-(672(.2120,.(8*267,7(/-679$86867$98 (.21206.,+=1$1267, 65('679$5(352'8.&,-(8*267,7(/-6.,+32'8=(û$ 32-$0,32'-(/$65('67$9$ 261291$65('679$ $0257,=$&,-$261291,+65('67$9$ 6867$9,0(72'(2%5$ý81$$0257,=$&,-( 2'5ä$9$1-(261291,+65('67$9$ 8/$*$1-(8261291$65('679$ .$3$&,7(7,65('67$9$5$'$ 5$6+2'29$1-(261291,+65('67$9$ 2%571$65('679$ ý,0%(1,&,2.2-,0$29,6,9,6,1$2%571,+65('67$9$ 2%57$1-(2%571,+65('67$9$ 5.0. TROŠKOVI U UGOSTITELJSTVU 752â.29,,(.2120,ý1267 5.2. POJAM TROŠKOVA 5.3. PODJELA TROŠKOVA S OBZIROM NA TROŠENJE ELEMENATA 352&(6$5$'$ 5.3.1. TROŠKOVI RADA.................................................. 752â.29,35('0(7$5$'$7(.8û(,029,1( 5.3.3. TROŠKOVI SREDSTAVA ZA RAD (STALNE IMOVINE................................ 32'-(/$752â.29$35(0$2%5$ý818,(9,'(1&,-,32-(',1,&, 352,=92'$,86/8*$

!" " $# ! %'&($ )

5.4.1. DIREKTNI TROŠKOVI..................................................................................... 5.4.2. INDIREKTNI TROŠKOVI..... 5.5. PODJELA TROŠKOVA PREMA OVISNOSTI O STUPNJU =$326/(1267,.$3$&,7(7$ 5.1. FIKSNI TROŠKOVI........................................................................................... 5.5.2. VARIJABILNI TROŠKOVI................................................................................. 5.6. PODJELA TROŠKOVA PREMA MJESTU I NOSITELJU TROŠKOVA *5$1,ý1,752â.29, 5.7. PLANIRANJE TROŠKOVA 5.8. ANALIZA TROŠKOV$ )250,5$1-(,32/,7,.$&,-(1$ 23û(1,722&,-(1$0$ 32/,7,.$&,-(1$ 87-(&$-75ä,â1,+ý,0%(1,.$1$&,-(1(88*267,7(/-6798 )250,5$1-(&,-(1$8*267,7(/-6.,+86/8*$ .$/.8/$&,-$&,-(1$ (.21206.,35,1&,3,5(352'8.&,-(, MJERILA USPJEŠNOSTI POSLOVANJA 352,=92'12675$'$88*267,7(/-6798 0-(5(1-(352,=92'1267,5$'$88*267,7(/-6798 (.2120,ý1267326/29$1-$88*267,7(/-6.,032'8=(û,0$ 5(17$%,/12678*267,7(/-6.,+32'8=(û$ 267$/$0-ERILA USPJEŠNOSTI POSLOVANJA 8*267,7(/-6.,+32'8=(û$ '58*,',2 25*$1,=$&,-$8*267,7(/-6.,+32'8=(û$ *(1(=$5$=92-,6895(0(1(7(1'(1&,-( 1$32'58ý-87(25,-(25*$1,=$&,-( 8/2*$,=1$ý$-7(25,-(25*$1,=$&,-( =$5$',326/29$1-(32'8=(û$ 35(*/('261291,+35$9$&$60-(529$ 7(25,-( 25*$1,=$&,-(,1-,+29$*(1(=$,5$=92- 32'8=(û(.$262&,2(.21206.$, DRUŠTVENA SREDINA................................................................................... 32-$0,9567(32'8=(û$ &,/-(9,25*$1,=$&,-(32'8=(û$ 9567(32'8=(û$6$67$-$/,â7$'58â79(12(.21206.,+ 6867$9$ 9567(32'8=(û$62%=,5201$%52-=$326/(1,+5$'1,.$ 9567(32'8=(û$62%=,5201$/2.$&,-8 9567(32'8=(û$35(0$329(=$1267,63$571(5,0$ 25*$1,=$&,-6.(6758.785(32'8=(û$ 25*$1,=$&,-$8*267,7(/-6.,+32'8=(û$81$â2-=(0/-, '(&(175$/,=$CIJA KAO UVJET USPJEŠNE 5(25*$1,=$&,-(32'8=(û$ 326783$.3520-(1(25*$1,=$&,-6.(6758.785( 8*267,7(/-6.(-(',1,&(,2%-(.7, '(),1,&,-$8*267,7(/-6.(326/291(-(',1,&( 326/291,=$'$&,326/291,+-(',1,&$ '(),1,&,-$8*267,7(/-6.,+2%-(.$7$ =1$ý$-/2.$&,-(8*267,7(/-6.,+2%-(.$7$ 11.0. VRSTE UGOSTITELJSKIH OBJEKATA ZA SMJEŠTAJ 11.1. HOTEL KAO TEMELJNI UGOSTITELJSKI OBJEKT ZA SMJEŠTAJ

* + , !" " $# ! %'&($ )

6758.785$,32'-(/$+27(/$ 25*$1,=$&,-$5$'$8+27(/8 7(+12/2*,-$326/29$1-$5(&(3&,-( 7(+12/2*,-$326/29$1-$3257,51,&( 25*$1,=$&,-$262%/-$835,-$01202'-(/8 7(+12/2*,-$326/29$1-$+27(/6.2*$'20$û,1679$ 25*$1,=$&,-$5$'12*262%/-$+27(/6.2*$ '20$û,1679$ 7(+12/2*,-$326/29$1-$352,=92'1286/8ä12* 2'-(/$+27(/$ 25*$1,=$&,-$5$'2*262%/-$8352,=92'1286/8ä120 2'-(/8+27(/$ 7(+12/2*,-$326/29$1-$7(+1,ý.2*2'-(/$+27(/$ 835$9/-$1-(,58.292 (1-(+27(/20 6867$9,1)250$&,-$,.2081,.$&,-$8+27(/8 35$9&,3520-(1$8326/2912-25,-(17$&,-,+27(/6.,+ 32'8=(û$869,-(78 027(/ 3$16,21 .$03 9567(8*267,7(/-6.,+2%-(.$7$=$35(+5$18 5(6725$1–.$27(0(/-1,8*267,7(/-6.,2%-(.7=$ 358ä$1-(86/8*$35(+5$1(3,û$,1$3,7$.$ ./$6,ý1,5(6725$1 63(&,-$/,=,5$1,5(6725$1 (.635(65(6725$1 $8720$76.,5(6725$1 ,1'8675,-6.,,8ý(1,ý.,5(6725$1 5(6725$1,835,-(92=1,065('679,0$ 35$9&,3520-(1$8326/2912-25,-(17$&,-, 5(6725$16.,+32'8=(û$869,-(78 *267,212&$ .$9$1$ %$5 %,)( .5ý0$ .$17,1$ 326/291()81.&,-(88*267,7(/-6.,032'8=(û,0$ )81.&,-$0$5.(7,1*$88*267,7(/-6798 352'$-$8*267,7(/-6.,+86/8*$ (.21206.$3523$*$1'$,0$5.(7,1*0,.6 3/$1,5$1-(88*267,7(/-6798 ,129$&,-6.,352&(6,,,1)250$&,-6.$7(+12/2*,-$ 88*267,7(/-6798 (.2120,.$2.2/,â$,%8'8û12678*267,7(/-679$ /,7(5$785$

!" " $# ! %'&($ )

-. /012 34 5607089 6:902 ;:79 <:=9 > : ? ;0@A 9 A 3$B > @6 9 C'D0E ? < 3F :

35('*2925 8GåEHQLN MH SRQDMSULMH QDPLMHQMHQ VWXGHQWLPD 9LVRNH ãNROH ]D WXUL]DP X âLEHQLNX NRMD MH X SURJUDPVWXGLMDXYHODSUHGPHW(NRQRPLNDLRUJDQL]DFLMDXJRVWLWHOMVNLKSRGX]HüD1DPMHUDMH XGåEHQLND GD VWXGHQWLPD SRPRJQH X VDYODGDYDQMX WHPHOMQLK HNRQRPVNLK SRMPRYD NRML VH VXVUHüX X SRVORYDQMXXJRVWLWHOMVNRJ SRGX]HüD NDNREL X QDVWDYNX VWXGLMD PRJOL ODNãH VKYDWLWL PDWHULMXNRMDVHUD]UD XMHXRVWDOLPHNRQRPVNLPGLVFLSOLQDPD 8XGåEHQLNXMHSRUHGVLVWHPDWL]DFLMHPDWHULMHNRMDSULSDGDRSüRMHNRQRPLFLLRUJDQL]DFLML SRGX]HüD GDQD L WHRULMVND REUDGD RQLK SLWDQMD NRMD VH X SUDNVL SRMDYOMXMX X XJRVWLWHOMVNLP SRGX]HüLPD2VLPWRJDQHGRVWDWDNXGåEHQLNDL]VSRPHQXWDSUHGPHWDNDRL]QDþDMQHSURPMHQH NRMH VX QDVWXSLOH X JRVSRGDUVNRP SUDYQRP L VXVWDYQRP SRORåDMX SRGX]HüD X QDãRM ]HPOML ]DKWLMHYDOL VX REUDGX SUHGPHWQH PDWHULMH QD QDþLQ GD VWXGHQWL ODNãH XRþH ELW WLK SURPMHQD X RGQRVX QD VDGUåDMH NRML VX REUD LYDQL X GRVDGDãQMLP XGåEHQLFLPD X NRMLPD VH WUHWLUDOD SUREOHPDWLNDRUJDQL]DFLMDXGUXåHQRJUDGDDVNRMRPVHOLWHUDWXURPMRãGMHORPLþQRNRULVWH 6YMHVQLVPRþLQMHQLFHGDVHPDWHULMDL]RYHREODVWLPRåHQDUD]QHQDþLQHREUDGLWLDRYDM rad još dograditi i aktualizirati, što bi trebDODELWLREYH]D]DEXGXüHL]GDQMH $XWRU

-. /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 > @6 9 C'D0E ? < 3F :

23û,',2

1$67$1$.5$=92-,.$5$.7(5,67,.(8*267,7(/-679$ .$2*2632'$56.('-(/$71267,

-. /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 > @6 9 C'D0E ? < 3F :

892'

7HPHOMQL FLOM SRVORYDQMD VYDNRJD JRVSRGDUVNRJ VXEMHNWD MH ]DGRYROMHQMH SRWUHED VWDQRYQLãWYD X RGUH HQLP SURL]YRGLPD LOL XVOXJDPD ]DGRYROMHQMH GUXãWYHQLK SRWUHED SXWHP SRUH]D L GRSULQRVD L ]DGRYROMHQMH ]DSRVOHQLK GMHODWQLND RVWYDUHQMHP ]DUDGH SODüH 3RGX]HWQLþNRP DNWLYQRãüX RUJDQL]LUD VH JRVSRGDUVND GMHODWQRVW NRMRP VH RVLJXUDYDMXFLOMHYLSRVORYDQMD 8JRVSRGDUVNRPåLYRWXQDãH]HPOMHXJRVWLWHOMVWYRSUHGVWDYOMDYDåQXJRVSRGDUVNX GMHODWQRVW D VSHNWDNXODUDQ UD]YRM WXUL]PD þLQL XJRVWLWHOMVWYR QDMSHUVSHNWLYQLMRP JRVSRGDUVNRP JUDQRP *RVSRGDUVNL HIHNWL NRML VH RVWYaruju razvojem turizma našu ]HPOMXLQWHQ]LYQLMHXNOMXþXMXXHXURSVNRLVYMHWVNRWXULVWLþNRWUåLãWHLL]D]LYDMXRSUDYGDQL LQWHUHV QDãLK WXULVWLþNLK SRGUXþMD ]D XJRVWLWHOMVWYRP NDR RVQRYRP EXGXüHJD JRVSRGDUVNRJUD]YRMD 7XUL]DP NDR RSüD SRMDYD XWMHþH JRWRYR QD VYD SRGUXþMD OMXGVNLK GMHODWQRVWL MHU KHWHURJHQLP GMHORYDQMHP XQDSUH XMH UD]YRM JRVSRGDUVWYD L GUXãWYD X FMHOLQL 6WRJD turizam i ugostiteljstvo trebaju postati temeljni nositelji gospodarskog razvoja naše ]HPOMH 2SüL JRVSRGDUVNL L društveni razvoj, a posebno razvoj suvremenoga turizma u QDFLRQDOQLP L PH XQDURGQLP UD]PMHULPD SRYHüDYDMX SRWUHEX ]D UD]QRYUVQLMLP L NYDOLWHWQLMLPXVOXJDPDNRMHVHXWLPGMHODWQRVWLPDSUXåDMXDOLLSRWUHEXLQWHQ]LYQLMHJD SURXþDYDQMD VYLK HOHPHQDWD WHPHOMQLK ]D XQDSUH HQMH RYH ]QDþDMQH JRVSRGDUVNH GMHODWQRVWL 8JRVWLWHOMVWYR NDR JRVSRGDUVNX GMHODWQRVW VYUVWDYDPR X JUXSDFLMX WHUFLMDUQLK GMHODWQRVWL RGQRVQR X XVOXåQH GMHODWQRVW MHU VH KUDQD L SLüH SULSUHPDMX RGQRVQR SURL]YRGHLXLVWRYULMHPHSURGDMXLWURãH'DNOHXJRVWLWHOMVWYRMHXVOXåQDJRVSRGDUVND GMHODWQRVW NRMD VH VDVWRML X SUXåDQMX XVOXJD VPMHãWDMD LVKUDQH WRþHQMD SLüD L SULSUHPDQMDWRSOLKLKODGQLKQDSLWDNDNDRLQL]DGUXJLKGRSXQVNLKLOLVSRUHGQLKXVOXJD 6WDNYRPGMHODWQRãüXXJRVWLWHOMVWYRMHXVYRPHSRVORYDQMXSRYH]DQRLQDQHNLQDþLQ ]DYLVQRRVYLPGUXJLPJRVSRGDUVNLPGMHODWQRVWLPD 8VOXJH X XJRVWLWHOMVWYX SUXåDMX VH JRVWLPD QD XJRVWLWHOMVNL VSHFLILþDQ QDþLQ X SRVHEQLPXJRVWLWHOMVNLPREMHNWLPDNRMLVHUD]OLNXMXSRREOLFLPDYUVWDPDLWLSRYLPD 8 VYRMRM VH GMHODWQRVWL VXYUHPHQR XJRVWLWHOMVWYR NRULVWL GRVWLJQXüLPD ]QDQRVWL WHKQLNH L WHKQRORJLMH L WDNR XOD]L X SURFHV XEU]DQLK SURPMHQD SRVHEQR QD SRGUXþMX QRYLK WHKQRORJLMD WHKQLNH SRVORYDQMD L XJRVWLWHOMVNRJ PHQDGåPHQWD 2YL WUDQVIRUPDFLMVNL SURFHVL GRELYDMX VYH VQDåQLMX SRGUãNX L X QDãHP GUXãWYX SD VH -. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

SUHWSRVWDYOMD GD üH XJRVWLWHOMVWYR X QDUHGQRP UD]GREOMX PDOR VOLþLWL WUDGLFLRQDOQRPH kakvo je u nas još uvijek prepoznatljivo. -HGQDNR WDNR WUåLãQL NRQFHSW JRVSRGDUHQMD ]DKWLMHYD GD VH X VUHGLãWH SDåQMH SRVORYQHSROLWLNHVWDYHSRWUHEHVDGDãQMLK LEXGXüLKSRWURãDþDNRULVQLNDXJRVWLWHOMVNLK XVOXJD L GD VH SUL WRPH RVLJXUDMX RSWLPDOQL HNRQRPVNL HIHNWL =D SRWUHEH XJRVWLWHOMVNLK SRGX]HüD NRMD GMHOXMX X WDNYLP QRYLP L L]PLMHQMHQLP XYMHWLPD RG SUHVXGQH MH YDåQRVWL LVWUDåLYDQMH SRVWRMHüHJ VWDQMD XQDSUH HQMH SRVORYDQMD LVWUDåLYDQMH WUåLãWD SUDüHQMH L SURXþDYDQMH UD]YRMQLK WUHQGRYD L RSHUDWLYQR RUJDQL]DFLMVNLK SURFHVD X VYLMHWX D L]QDG VYHJD HGXNDFLMD NDGURYD VSRVREQLK L spremnih odgovoriti na sve izazove brzih tehnoloških promjena i nove poslovne ILOR]RILMHQDPHWQXWHRNUXåHQMHPQRYLPREOLFLPDSURFHVLPDLRGQRVLPDNRMLSRþLYDMX QDSULQFLSLPDSRGX]HWQLþNRJPHQDGåPHQWDXXYMHWLPDWUåLãQRJDSRVORYDQMD 2GJRYRUH QD EURMQH L]D]RYH QRYLK XYMHWD SRVORYDQMD PRJX GDWL VDPR NDGURYL YLVRNRJVWXSQMDUD]OLþLWLK]QDQMDX]PDNVLPDOQXPRWLYLUDQRVW]DSURPMHQXSRVWRMHüHJ VWDQMDLQYHQWLYQRVWDOLLVRVMHüDMHP]DUHDOQRVW =D UHJXOLUDQMH L HOLPLQLUDQMH SRVORYQLK UL]LND SRVHEQR X ID]L SUHRULMHQWDFLMH QD WUåLãQHXYMHWHSRVORYDQMDXXJRVWLWHOMVNRMVXGMHODWQRVWLSRWUHEQHQRYHPHWRGHREOLFLL QRYHPRJXüQRVWLXSUDYOMDQMDSRVWRMHüLPVODERVWLPDLUL]LFLPD5MHãHQMHMHXXYR HQMX VXYUHPHQHRUJDQL]DFLMHUDGDWHKQLNHLWHKQRORJLMHNRMHüHSURYRGLWLVWUXþQLLRGJRYRUQL UDGQLFLLSRQDMSULMHVXYUHPHQLPHQDGåPHQW =ERJWRJDVHQDãDXJRVWLWHOMVNDSRGX]HüDPRUDMXXVWURMLWLNDRRWYRUHQLIOHNVLELOQL SRVORYQL VXVWDYL V ELWQR L]PLMHQMHQRP SRVORYQRP ILOR]RILMRP L SRVORYQRP SROLWLNRP V RUJDQL]DFLMVNRP VWUXNWXURP DGHNYDWQRP ]DKWMHYLPD WUåLãQRJ RNUXåHQMD L VXVWDYRP RGOXþLYDQMD NRML üH RPRJXüLWL GRQRãHQMH RSWLPDOQLK VWUDWHJLMVNLK L RSHUDWLYQLK RGOXND NRMH üH RVLJXUDWL IOHNVLELOQX HILNDVQX L HNRQRPLþQX RUJDQL]DFLMX 6 RE]LURP QD WR GD XJRVWLWHOMVWYR LPD VYRMX VSHFLILþQX WHKQLNX WHKQRORJLMX VUHGVWYD ]D UDG RUJDQL]DFLMX UDGDLPHQDGåPHQWUD]XPOMLYRMHGDLKNDRWDNYHWUHEDL]XþLWLLSULPLMHQLWLXSUDNVL

1$67$1$.,5$=92-8*267,7(/-679$

8JRVWLWHOMVWYRMHQDVWDORQDRGUH HQRPVWXSQMXUD]YRMDOMXGVNRJGUXãWYDRGQRVQR razvoja proizvodnih snaga i proizvodnih odnosa, kada se javila društvena potreba za QMLP D NDR JRVSRGDUVND GMHODWQRVW MDYOMD VH MRã SULMH QRYH HUH X URERYODVQLþNLP GUåDYDPD0H XWLPL]GYDMDQMHXJRVWLWHOMVWYDX]DVHEQXJRVSRGDUVNXGMHODWQRVWELRMH GXJ L PXNRWUSDQ SURFHV 9Hü X SUYRELWQRM ]DMHGQLFL VXVUHüHPR VSHFLILþDQ REOLN ugostiteljstva, a nazivamo ga gostoprimstvo. Naime, u višoj fazi razvoja prvobitne ]DMHGQLFH GROD]L GR SUYH GUXãWYHQH SRGMHOH UDGD X NRMRM VX SOHPHQD PH XVREQR izmjenjivala viškove proizvoda. To je uvjetovalo i potrebu kretanja, odnosno putovanja i potrebu za smještajem i ishranom na putovanju. Takva razmjena dobara predstavljala MH ]D PQRJD SOHPHQD L XYMHW RSVWDQND WH VX XJRãüDYDOL SULMDWHOMH V NRMLPD VX UD]PMHQMLYDOL GREUD 7DM REOLN XJRVWLWHOMVWYD QD]LYDPR JRVWRSULPVWYRP MHU VH XVOXJD VPMHãWDMDLSUHKUDQHQLMHQDSODüLYDOD

-. /012 34 5607089 6:902 ;:79 <:=9 > : ? ;0@A 9 A 3$B > @6 9 C'D0E ? < 3F :

9Hü X URERYODVQLþNRP GUXãWYX JRVWRSULPVWYR VH WUDQVIRUPLUD X SUYH REOLNH XJRVWLWHOMVNH GMHODWQRVWL NDR JRVSRGDUVNH GMHODWQRVWL U ovoj etapi razvoja društva VWYDUDMX VH JUDGRYL L GUåDYH SURPHW VH PH X QMLPD ]QDWQR XQDSUH XMH L GRWDGDãQML oblik gostoprimstva više nije mogao odgovoriti tim naraslim potrebama sve veüHJEURMD SXWQLND 8] SXWRYH NRML SRYH]XMX JUDGRYH QLþX SUYL XJRVWLWHOMVNL REMHNWL SD VH XJRVWLWHOMVWYR UD]YLMD QDMSULMH X QDMUD]YLMHQLMLP GUåDYDPD (JLSWX *UþNRM 5LPX L %DELORQX'DNOHFHQWDUUD]YRMDELRMHXSRGUXþMX6UHGR]HPOMDLX]ULMHNX1LOãWRQDP JRYRULGDMHUD]YRMXJRVWLWHOMVWYDXVNRYH]DQVUD]YRMHPWUJRYLQHLL]JUDGQMRPSXWRYDL SRPRUVNRJSURPHWD 3UYL XJRVWLWHOMVNL REMHNWL ]D VPMHãWDM MDYOMDMX VH X URERYODVQLþNLP GUåDYDPD (JLSWX %DELORQX $VLULML D QD]LYDOL VX VH NDUDYDQVDUDML L VOXåLOL VX ]D VPMHãWDM KRGRþDVQLND SD VX ELOL L]JUD HQL X] KUDPRYH 2VLP NDUDYDQVDUDMD YHü VH MDYOMDMX L ugostiteljski objekti kao što su JRVWLRQLFH NUþPH L SLYQLFH .DNR VX NUR] %DELORQ SUROD]LOL SXWRYL L] (XURSH ]D LVWRN L D]LMVNH NUDMHYH X WRM MH GUåDYL XJRVWLWHOMVWYR ELOR L QDMUD]YLMHQLMHSDMHWDNRLSUYLSLVDQLVSRPHQLNNRMLMHRSLVDRRYHXJRVWLWHOMVNHREMHNWH +DPXUDELMHY]DNRQLNQD]YDQSR]DNRQXNRMHJMHGRQLR%DELORQVNLNUDOM+DPXUDEL 8 *UþNRM ]D NRMX NDåHPR GD MH NROLMHYND FLYLOL]DFLMH YHü X QDMUDQLMHP UD]GREOMX SRMDYHGUåDYHSRVWRMDOLVXEURMQLXJRVWLWHOMVNLREMHNWL*UD HYLQHVGYRULãWHPLRNUXåHQH WULMHPRYLPD QDPLMHQMHQH SUHWHåQR VWUDQFLPD L YLVRNLP NRPIRURP NDR XJRVWLWHOMVNL REMHNWL QD]LYDOL VX VH NVHQRGRKLMH 2VLP RYLK VXVUHüX VH L REMHNWL NDR ãWR VX SDQGRNHML NDWDJRJLML NDWDOL]LML 6OXåLOL VX ]D VPMHãWDM GLMHORP L SUHKUDQX WH VX VH X njima mogli smjestiti i trgovci kojima je bila potrebna usluga smještaja i prehrane stoke. 2EMHNWLNRMLVXSUXåDOLXVOXJXSUHKUDQHLSLüDQD]LYDOLVXVHNDSHOHMHWHUPRSROLMH RLQRSROLMH LVNOMXþLYR WUJRYLQH YLQRP L NUþPH *RVWLRQLFH NRMLPD MH XSUDYOMDOD GUåDYD *UFLVXQD]LYDOLSULWDQHMLWRVWRJDãWRVXVHXQMLPDYHüLQRPRNXSOMDOLSULWDQLNDNRVX *UFL QD]LYDOL SRVODQLNH 9DOMD LVWDNQXWL NDNR MH X *UþNRM XJRVWLWHOMVWYR SRQDMYLãH ELOR UD]YLMHQRXOXþNLPJUDGRYLPDX$WHQLL6SDUWLDOLLWRGDVXYHüXWRYULMHPH*UFLGROD]LOL do obala Jadranskog mora te uz našu obalu i otoke osnivali brojne ugostiteljske radnje. =DSLVL R ]QDþHQMX JRVWRSULPVWYD L XJRVWLWHOMVWYD X *UþNRM QDOD]H VH X þXYHQLP VSMHYRYLPD,OLMDGLL2GLVHML 8YULMHPHSURFYDWD5LPVNRJDLPSHULMDVQDåQRVHUD]YLMDSURPHWJUDGHVHPQRJLL YHOLNL JUDGRYL D WR SUHGVWDYOMD SRYROMQH XYMHWH ]D UD]YRM XJRVWLWHOMVWYD 5LPOMDQL LPDMX VDYUãHQXRUJDQL]DFLMXGUåDYHLYRMVNHSDWHPHOMHPWRJDRVYDMDMXPQRJHNUDMHYHLWDNR GROD]HGRRJURPQRJDERJDWVWYD7RVXERJDWVWYRWURãLOLQDUDVNRãDQåLYRWþXYHQHVX ULPVNHJR]EHRJURPQLKUD]PMHUDNRMHVX]QDOHWUDMDWLLQHNROLNRGDQD .DR L X GUXJLP GUåDYDPD WRJD YUHPHQD XJRVWLWHOMVNL VX VH REMHNWL L X 5LPVNRP FDUVWYXQDMSULMHRWYDUDOLX]SXWRYHDNDVQLMHXYHüHPEURMXLXJUDGRYLPD3RX]RUXQD VWDUX *UþNX QDMSULMH VH RWYDUDMX XJRVWLWHOMVNH UDGQMH VOLþQRJ WLSD 2G XJRVWLWHOMVNLK UDGQMLSR]QDWHVXVWDEXOHVOXåLOHVX]DRGPRUSXWQLNDLQMLKRYH]DSUHJHGLYHUVRULDMH ELODYUVWDXJRVWLWHOMVNHUDGQMH]DSUXåDQMHVPMHãWDMDDNDXSRQDMHELRQD]LY]DNUþPX *HQHMDMHWDNR HUELODNUþPDVPMHãWHQDQDMþHãüHXSRGUXPXLþXYHQDSRSLMDQþHYDQMX L UD]YUDWX 8 UDGQML NRMX VX QD]YDOL SRSLQD QDMþHãüH VH VOXåLOD VDPR KUDQD D ELOD MH ORFLUDQD X] KUDPRYH NXSDOLãWD L FLUNXVH ãWR JRYRUL GD MH SUXåDOD XVOXJH YHüHP 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 VOLþQLKUDGQMLX*UþNRMDVOXåLOHVXXJODYQRP]DWRþHQMHSLüD,SDNQDMUDVSURVWUDQMHQLMH XJRVWLWHOMVNH UDGQMH X VWDURP 5LPX ELOH VX WDEHUQH D RVQLYDQH VX NDNR X JUDGRYLPD WDNRLGXåSXWRYD2YDYUVWDREMHNDWDSUHQHVHQDMHLXQDãHNUDMHYH7DNRXJRVWLWHOMVNH REMHNWHJUþNLKNDUDNWHULVWLNDVXVUHüHPRXJODYQRPX]REDOXLQDRWRFLPDDREMHNWHV ULPVNLPNDUDNWHULVWLNDPDWDNR HUX]REDOXDOLLXNRQWLQHQWDOQRPGLMHOX 5DVSDGRP 5LPVNRJD FDUVWYD L SRþHWNRP QRYH HWDSH X UD]YRMX GUXštva koju QD]LYDPR IHXGDOL]DP QDVWDMX EURMQL QHSRYROMQL þLPEHQLFL NRML XVSRUDYDMX UD]YRM XJRVWLWHOMVWYD 1D SUYL SRJOHG þLQL VH QHORJLþQLP þLQMHQLFD NDNR MH IHXGDOL]DP YLãD HWDSDXUD]YRMXSURL]YRGQLKVQDJDDUD]YRMWDNR]QDþDMQHJRVSRGDUVNHJUDQHXSUYR YULMHPHWHHWDSHVWDJQLUD2EMDãQMHQMHQDOD]LPRXþLQMHQLFLGDVHUDVSDGRP5LPVNRJD FDUVWYDX(XURSLIRUPLUDMXEURMQHGUåDYLFHLNQHåHYLQHNRMHVXXþHVWLPVXNRELPDãWR VWYDUD NOLPX RSüH QHVLJXUQRVWL SRVHEQR ]D WUJRYFH L SXWQLNH 7RMH UD]ORJ VWDJQDFLMH XJRVWLWHOMVWYD .DNR X VUHGQMHP YLMHNX QDJOR L VQDåQR MDþD XORJD &UNYH L NDNR RQD SRVWDMH WHPHOMQDLGHRORãNDVQDJDGUXãWYDRQDSRODNRSUHX]LPDLYDåQXXORJXXJRVSRGDUVNRM VIHUL GUXãWYD 9Hü SRþHWNRP VWROMHüD SRQRYQR RåLYOMXMH JRVSRGDUVND GMHODWQRVW SRVHEQR WUJRYLQD L ]DQDWVWYR D NDNR VH VQDåQLMH UD]YLMDMX L JUDGRYL WR QDVWDMH SRYROMQRUD]GREOMH]DUD]YRMXJRVWLWHOMVWYD 3UHPD ]QDþDMX VYRMH XORJH X GUXãWYX &UNYD VH MDYOMD L NDR ]QDþDMDQ QRVLWHOM XJRVWLWHOMVNHGMHODWQRVWL7DNRVHXRNYLUXFUNDYDLVDPRVWDQDRWYDUDMXSRQDMEROMD prihvatilišta KRVSLWDOL $OL NDNR VH ]DQDWVWYR L WUJRYLQD YUOR EU]R UD]YLMDMX WDNR VYH YLãH L SULYDWQLFL RWYDUDMX KRVSLWDOH MHU &UNYD WDNR QDUDVWDMXüLP ]DKWMHYLPD YLãH 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 RWYDUDQMHSRVORYDQMHLVYHREOLNHSODüDQMDXRYLPXJRVWLWHOMVNLPREMHNWLPD3RVWRMDOLVX VWURJL SURSLVL R SRVMHWX XODVNX L L]ODVNX JRVWLMX X XJRVWLWHOMVNH UDGQMH D VDPL VX JRVWLRQLþDUL ELOL SRGYUJQXWL VWURJRM NRQWUROL SURYR HQMD SURSLVD 'DNDNR VOLMHGLOH VX L VWURJHND]QH]DQHSULGUåDYDQMHSURSLVDQLKSUDYLOD 3URGRURP 7XUDND X (XURSX MDYOMDMX VH QRYL XJRVWLWHOMVNL REMHNWL KDQRYL L NDUDYDQVDUDMLLWRXJODYQRPX]SURPHWQLFH 0DGD VUHGQML YLMHN GDNOH YLMHN IHXGDOL]PD R]QDþDYDPR NDR PUDþQR UD]GREOMH (XURSH SRQDMYLãH ]ERJ GUDVWLþQD SURJRQD KHUHWLþNLK XþHQMD þLPH VH XVSRUDYDR GUXãWYHQLLNXOWXUQLUD]YRMLSDNNDGDMHULMHþRUD]YRMXXJRVWLWHOMVWYDYDOMDQDSRPHQXWL GDVHYHüJRGLQHX)UDQFXVNRMRVQLYDSUYLKRWHO8,WDOLMLMHSUYLREMHNWKRWHOVNRJD WLSDL]JUD HQJRGLQHX3DGRYLDOL]DPDKL]JUDGQMHKRWHODMDYOMDVHWHNXVW 9DOMDSRVHEQRLVWDNQXWLNDNRVHX(XURSLXVWROMHüXSUYLSXWSRMDYOMXMXREMHNWL ]YDQL NDYDQH ,] QD]LYD VH YLGL GD MH QMLKRYD SRMDYD YH]DQD X] SRMDYX QDSLWND NDYH NRMXVXPOHWDþNLWUJRYFLGRQLMHOLL]&DULJUDGD.DYDQDMHSRVYRPHSRVWDQNXLSDNUDQLMH RVQRYDQD L WR X 0HNL X VWROMHüX DOL MH RQD X (XURSL SRVWDOD YUOR SRSXODUQR VDVWDMDOLãWH RVRELWH NOLMHQWHOH 8 NDYDQL VX VH VDVWDMDOL OMXGL VOLþQLK ]DQLPDQMD L LGHRORJLMVNLK JOHGLãWD .DYDQH VX QDURþLWR 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]YRGLOLVXVHYRGYLOMLSOHVDORVHLXRSüHGUXåLOR0RJORELVHND]DWL kako je socijalna uloga kavana ostala aktualna do današnjih dana. 5D]YRM XJRVWLWHOMVWYD X VXYUHPHQRP VPLVOX QDMSULMH MH SRþHR X )UDQFXVNRM L 9HOLNRM %ULWDQLML 3RþHWDN LQGXVWULMVNH UHYROXFLMH RWNULüHP SDUQRJD VWURMD R]QDþLR MH YHOLNHHNRQRPVNHLGUXãWYHQHSURPMHQHRELOMHåHQHPLJUDFLMDPDUXUDOQRJVWDQRYQLãWYD XLQGXVWULMVNLUD]YLMHQDSRGUXþMDDSRUDVWRPVWDQGDUGDMRãVHYLãHSRYHüDYDNUHWDQMH stanovništva . Nastaje novi zamah u razvoju ugostiteljstva pa je iz tih naraslih potreba ]D VPMHãWDMHP L SUHKUDQRP L]YDQ GRPDüLQVWYD SRþHR YDO L]JUDGQMH PRGHUQLK KRWHOD 3UYLKRWHOSRURGLþQRJWLSDL]JUD HQMHX/RQGRQXJRGLQHDQDNRQWRJD]QDWQRVH SRYHüDYD EURM QRYLK KRWHOD X VYLP YHüLP JUDGRYLPD ]DSDGQH (XURSH 9Hü RG NRQFD VWROMHüD RVRELWR VUHGLQRP VWROMHüD X $PHULFL QLþX EURMQL QRYL KRWHOL D QDMSR]QDWLMLL]WRJDYUHPHQD$VWRU+RXVHX1HZ :

? ;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 XVOXåQL SURFHV D UD]YRMQR VH naglašava educiranje kadrova. 'UXJL VYMHWVNL UDW RVWDYOMD VOLþQH SRVOMHGLFH QD XJRVWLWHOMVWYR SRSXW 3UYRJD VYMHWVNRJUDWDDOLMHXVOLMHGLR]QDWQREUåLRSRUDYDN2SRUDYDN]DWLPLQWHQ]LYDQUD]YRM GRGDQDVVHRGYLMDRXQHNROLNRNDUDNWHULVWLþQLKID]D3RQDMSULMH]UDþQLSURPHWXþLQLRMH GRVWXSQXVYDNXGHVWLQDFLMXXQDMNUDüHPYUHPHQXL]DUHODWLYQRQLVNXFLMHQXSULMHYR]D ]D VWDQRYQLNH UD]YLMHQLK ]HPDOMD 3RYHüDQMHP VWDQGDUGD VWDQRYQLãWYD QDVWDMH SRMDYD PDVRYQRJD WXULVWLþNRJ SURPHWD D MDYOMDMX VH L QRYL WLSRYL KRWHOLMHUVNLK L UHVWRUDQVNLK REMHNDWD 5D]GREOMH RG VHGDPGHVHWLK GR RVDPGHVHWLK JRGLQD RYRJD VWROMHüD NDUDNWHUL]LUD XYR HQMHLNRULãWHQMHYUKXQVNHWHKQRORJLMHXSURFHVXSRVORYDQMDWHPDUNHWLQJNRQFHSWD NDR SRVORYQD SURFHVD NRMLP VH KRWHOLMHUVNH L UHVWRUDQVNH XVOXJH PDNVLPDOQR SULEOLåDYDMXXJRVWLWHOMVNLPSRWURãDþLPD2GWDGDSDGRNRQFDVWROMHüDLXJRVWLWHOMVWYR NDRLGUXJHREODVWLJRVSRGDUVWYD]DKYDüDLQIRUPDFLMVNDWHKQRORJLMDQDJODVDNMHQD VSHFLMDOL]DFLML VYLK SRVORYQLK IXQNFLMD V FLOMHP SRVWL]DQMD QDMYHüH NRQNXUHQWVNH SUHGQRVWL SRGL]DQMD UD]LQH SRVORYQRJ XSUDYOMDQMD SRYHüDQMD SURGXNWLYQRVWL UDGD LQRYLUDQMHKRWHOVNRUHVWRUDQVNHSRQXGHLGUXJR8QDãHVHYULMHPHMDYOMDSRGX]HWQLþNL SRNUHWNDRWHPHOMQDNDUDNWHULVWLNDUD]YRMDXJRVWLWHOMVWYDSRþHWNRPWUHüHJDPLOHQLMD Proces razvoja ugostiteljstva u našim se krajevima odvijao s velikim zakašnjenjem X RGQRVX QD HXURSVNH ]HPOMH MHU MH L LQGXVWULMVNL UD]YRM XVOLMHGLR V YHOLNLP ]DNDãQMHQMHP 3RþHWDN UD]YRMD LQGXVWULMH ]DSRþLQMH NDãQMHQMHP RG VWRWLQX JRGLQD X RGQRVXQD]DSDGQH]HPOMH$XVWURXJDUVNDNRMDMHGXJRJRGLQDGUåDODSRGRNXSDFLMRP veliki dio zemalja s prostora bivše 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 VWROMHüD QH PRåH VH JRYRULWL R VXYUHPHQRP UD]YRMX ugostiteljstva u dijelovima bivše 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. Tadašnja Jugoslavija bila je formirana od ]HPDOMD X NRMLPD MH ELR RVWYDUHQ UD]OLþLW VWXSDQM JRVSRGDUVNRJ UD]YRMD RYLVQR R SRYLMHVQRP UD]YLWNX SULMH VWYDUDQMD WH GUåDYH ,DNR MH GLR WDGDãQMH GUåDYH NRML MH SUHWKRGQRELRSRGDXVWURXJDUVNRPYODãüXELRGLMHORPUD]YLMHQLMLLSDNMHJRVSRGDUVWYR FMHORNXSQRJDSRGUXþMDGUåDYHLPDORSHþDW]DRVWDORVWL 8RSLVDQRPYUHPHQXXJRVWLWHOMVNXGMHODWQRVWNDUDNWHUL]LUDSRVWRMDQMHYHüHJEURMD PDOLK UDGQML VPMHãWHQLK SUHWHåQR X JUDGRYLPD +RWHOL L UHVWRUDQL ELOL VX RVQLYDQL LVNOMXþLYR X JUDGRYLPD L SRMHGLQLP WXULVWLþNLP PMHVWLPD ,QYHVWLWRUL X KRWHOH ELOL VX XJODYQRP VWUDQL XODJDþL L WR SUHWHåQR QD SRGUXþMX 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 ]QDþDMQR VX SULGRQLMHOD propagiranju prirodnih ljepota naših primorskih mjesta. %H] RE]LUD ãWR MH X WR YULMHPH GUåDYD 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 XGYDVYMHWVNDUDWDXJRVWLWHOMVWYRXQDãLPNUDMHYLPDRVWDORXVNURPQLP RNYLULPD D RUJDQL]DFLMD MH UDGD ELOD YHRPD SULPLWLYQD 3UHWHåQR VX SRVWRMDOH PDOH XJRVWLWHOMVNH UDGQMH V NDUDNWHULVWLNDPD ]DQDWVNH SURL]YRGQMH D REMHNWL VX ELOL X vlasništvu malih obrtnika. 8 'UXJRP VYMHWVNRP UDWX SRGUXþMH ELYãH -XJRVODYLMH SUHWUSMHOR MH RJURPQD razaranja pa je tako veliki broj ugostiteljskih objekata bio porušen 8JRVWLWHOMVWYR VH VSRURLWHãNRRSRUDYOMDORMHUVXVDþXYDQLREMHNWLELOLNRULãWHQLXGUXJHVYUKH 2VQRYQDNDUDNWHULVWLNDGUXãWYHQRJXUH HQMD-XJRVODYLMHSRVOLMH'UXJRJVYMHWVNRJ UDWD ELOD MH L]UDåHQD X SRGUåDYOMHQMX VYLK JRVSRGDUVNLK NDSDFLWHWD SD WDNR L XJRVWLWHOMVNLK D JRVSRGDUVNL VXVWDY NDUDNWHUL]LUD DGPLQLVWUDWLYQR L FHQWUDOLVWLþNR XSUDYOMDQMH 5D]YRM L L]JUDGQMD XJRVWLWHOMVNLK REMHNDWD SODQLUDQL VX RG VWUDQH GUåDYH D XJRVWLWHOMVWYR VH RSVNUEOMLYDOR SRWUHEQLP UHVXUVLPD VXVWDYRP UDVSRGMHOH UREQLK IRQGRYD 'UåDYQL RUJDQL SURSLVLYDOL VX ILNVQH SURGDMQH FLMHQH SD VX WDNR FLMHQH smještaja i cijene drugih ugostiteljskih usluga bile administrativno regulirane od strane ORNDOQLK RUJDQD YODVWL 3ODüH UDGQLND QLVX RYLVLOH R SRVORYQRP UH]XOWDWX D WR MH LPDOR QHJDWLYQRJRGUD]DQDSURL]YRGQRVWLQDNYDOLWHWXXVOXJD ,DNR X DGPLQLVWUDWLYQRP VXVWDYX NRML QLMH SUL]QDYDR SRVWRMDQMH HNRQRPVNLK WUåLãQLK ]DNRQDQLMHELORPRJXüHQLWLRþHNLYDWLLQWHQ]LYQLMLUD]YRMXJRVWLWHOMVWYDQHELVH PRJOR ND]DWL GD MH RQR ELOR SRWSXQR ]DSRVWDYOMHQR 1DLPH X WR VH YULMHPH RWYDUDMX UDGQLþNRVOXåEHQLþNL UHVWRUDQL WH UDGQLþND RGPDUDOLãWD ãWR MH SUHGVWDYOMDOR VROLGDQ WHPHOM ]D EUåL UD]YRM XJRVWLWHOMVWYD X YULMHPH NDGD VH GUXãWYR SRþHOR RVORED DWL DGPLQLVWUDWLYQLKLFHQWUDOLVWLþNRSODQVNLKVWHJD 1RYRSRYROMQLMHUD]GREOMH]DUD]YRMXJRVWLWHOMVWYDQDVWXSDRNRJRGLQHNDGD ]DSRþLQMH SURFHV GHFHQWUDOL]DFLMH XSUDYOMDQMD JRVSRGDUVWYRP D SRVHEQR MH YDåQD 1965. godina kada se u tadašnjoj JugoslDYLML SRþHOD SURYRGLWL W]Y SULYUHGQD UHIRUPD NRMRPVXFLMHQHXXJRVWLWHOMVNRMGMHODWQRVWLRGPU]QXWHWHVXVHSRþHOHIRUPLUDWLSUHPD XYMHWLPD WUåLãWD 7R MH SRþHWDN GMHORYDQMD NROLNRWROLNR WUåLãQLK XYMHWD SULYUH LYDQMD X NRMLPDXJRVWLWHOMVWYRSRþLQMHUDVSRODJDWLVYHYHüLPGLMHORPRVWYDUHQDGRKRWNDDUD]YRM WXUL]PDELRMHGRGDWQLVWLPXOLUDMXüLþLPEHQLNVYHEUåHJUD]YRMDXJRVWLWHOMVWYD 3ROLWLþNH SURPMHQH NRMH VX XVOLMHGLOH JRGLQH D NRMH VX VH RVWYDULOH W]Y 8VWDYQLP DPDQGPDQLPD QD 8VWDY WDGDãQMH GUåDYH XPQRJRPH VX OLEHUDOL]LUDOH NDNR SROLWLþNH WDNR L JRVSRGDUVNH RGQRVH ãWR MH SRYROMQR GMHORYDOR QD EUåL UD]YRM JRVSRGDUVWYDXRSüHSDWDNRLXJRVWLWHOMVNHGMHODWQRVWL U planskim razdobljima, a donosili su se petogodišnji društvenLSODQRYLRQRPRG GR JRGLQH L SRVHEQR RG GR JRGLQH WXUL]DP MH VYUVWDQ X prioritetne planske zadatke jer se, napokon, uvidjelo kolike su višestruke koristi koje GRQRVL WXUL]DP SRVHEQR NROLNR MH YDåDQ ]D GHYL]QH SULKRGH 'UXãWYHQLP SODQRP RG GR JRGLQH SUHGYL D VH SROLWLND UD]YRMD WXUL]PD SUYHQVWYHQR V FLOMHP RVWYDUHQMD ãWR YHüHJ GHYL]QRJ SULKRGD DOL YDOMD LVWDNQXWL NDNR VH VYL WL GUXãWYHQL SODQRYLQLVXX SRWSXQRVWLRVWYDULYDOL 0H XWLPQHRVSRUQRMHGDVXVWLPXODWLYQH PMHUH LSDNLPDOH]QDþDMQDXGMHODXXQDSUH HQMXXJRVWLWHOMVNHGMHODWQRVWL -. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

7DNR MH GUåDYD 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 olakšicama, beneficiranim i DQWLFLSDWLYQLP NDPDWDPD QD NUHGLWH NRG L]JUDGQMH WXULVWLþNLK REMHNDWD D FLOM MH ELR VWLPXOLUDQMHNUHGLWRUDLLQYHVWLWRUDXWRML]JUDGQML,VWRWDNRLGRPDüHEDQNHLPDOH VX SUDYR ]DGXåLYDWL VH X LQR]HPVWYX ]D SRWUHEH L]JUDGQMH WXULVWLþNLK NDSDFLWHWD X zemlji. Ipak, i pored takvih stimulansa, društveni su se planovi teško ostvarivali, no QHRVSRUQR MH UD]GREOMH RG GR JRGLQH ELOR UD]GREOMH LQWHQ]LYQH L]JUDGQMH WXULVWLþNRXJRVWLWHOMVNLKNDSDFLWHWD 3UREOHP ]ERJ NRMHJ WDM UD]YRM X SRWSXQRVWL QLMH ]DGRYROMDYDR ELR MH X QHXVNOD HQRVWL UD]YRMD GUXJLK JRVSRGDUVNLK JUDQD SROMRSULYUHGH SURPHWD WUJRYLQH LWG VLQWHQFLMDPDUD]YRMDNRMHVXVHLVWLFDOHQDSRGUXþMXWXUL]PD%LODMH]DEOXGDNDNR üH WXUL]DP VDP VHEL RPRJXüLWL EUåL UD]YRM EH] PH XVREQH XVNOD HQRVWL UD]YRMD VYLK JRVSRGDUVNLKVXEMHNDWD2VLPWRJDGUåDYDMHLGDOMH]QDWQR ]DKYDüDODXDNXPXODFLMX SRMHGLQLKJRVSRGDUVNLKVXEMHNDWDãWRMH]QDWQRVXåDYDORPRJXüQRVWYODVWLWLKXODJDQMD X SURãLUHQX UHSURGXNFLMX D WXULVWLþND RGQRVQR XJRVWLWHOMVND GMHODWQRVW LRQDNR MH ELOD QLVNRDNXPXODWLYQD 3RGXWMHFDMHPEURMQLKSROLWLþNLKþLPEHQLNDQHGHILQLUDQDJRVSRGDUVNRJLSROLWLþNRJ SRORåDMD SRMHGLQLK GUXãWYHQR SROLWLþNLh subjekata (republika i pokrajina) u tadašnjoj -XJRVODYLML EURMQLK DQWDJRQLVWLþNLK LQWHUHVD QD VYLP SRGUXþMLPD åLYRWD L PH XVREQLK RGQRVDQLMHELORPRJXüHGRQLMHWLNRQ]LVWHQWQHSODQRYHSUDYDFDLSULRULWHWDUD]YRMDSD VXVHSODQRYLLPMHUHJRVSRGDUVNHSROLWLNHþHVWRPLMHQMDOHQDåDORVWQDMþHãüHQDãWHWX QDMSURSXO]LYQLMLKGLMHORYDJRVSRGDUVWYDDWRVXXSUDYRELOHGMHODWQRVWLWXUL]PDRGQRVQR XJRVWLWHOMVWYD 0RåHPR ]DNOMXþLWL REMHNWLYQR VX SRVWRMDOL EURMQL XYMHWL ]D VQDåDQ UD]YRMXJRVWLWHOMVWYDDOLVXLVWRWDNREURMQLXSUYRPUHGXVXEMHNWLYQLLSROLWLþNLþLPEHQLFL RQHPRJXüDYDOLWDNDYUD]YRM 'DQDV 5HSXEOLND +UYDWVND LPD L]QLPQH XYMHWH ]D EU] UD]YRM WXUL]PD NDR QDMSHUVSHNWLYQLMHJUDQHQDFLRQDOQRJDJRVSRGDUVWYDSDLXJRVWLWHOMVWYDNDRWHPHOMQRJD QRVLWHOMDSRGPLUHQMDWXULVWLþNLKSRWUHED1HVPLMHPR]DQHPDULWLQLWLþLQMHQLFXGD VXGR JRGLQHXQDãRM5HSXEOLFLL]JUD HQLEURMQLNYDOLWHWQLXJRVWLWHOMVNLREMHNWLLãWRMHMRã ]QDþDMQLMH GHILQLWLYQR MH SUHYODGDOD ILOR]RILMD L SUDNVD WUåLãQLK RGQRVD NDR WHPHOMQLK RGQRVD ]D XQDSUH HQMH L VXYUHPHQL UD]YRM JRVSRGDUVWYD XRSüH SD WDNR L ugostiteljstva. Promjena titulara vlasništva afirmira poduzetništvo i privatnu inicijativu, što otvara putove razvoja korištenjem unutrašnjih 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$ý$-8*267,7(/-679$

8JRVWLWHOMVWYR MH JRVSRGDUVND GMHODWQRVW NRMD LPD YHOLNL ]QDþDM X XNXSQRM JRVSRGDUVNRMGMHODWQRVWLMHGQH]HPOMHLXSRGUXþMXMDYQHGUXãWYHQHIXQNFLMHDWHPHOMQX XORJXLPDXXQDSUH HQMXWXUL]PDNDRHNRQRPVNRJLGUXãWYHQRJIHQRPHQDGDQDãQMLFH 6YRMRP JRVSRGDUVNRP DNWLYQRãüX XJRVWLWHOMVWYR RVWYDUXMH ]QDþDMQH NYDQWLWDWLYQH L NYDOLWDWLYQH UH]XOWDWH UDGD þLMRP VH UHDOL]DFLMRP SRGPLUXMX JRVSRGDUVNH SRWUHEH SRMHGLQDFDSRGX]HüDLGUXãWYDXFMHOLQL 8JRVWLWHOMVWYR VXGMHOXMH X VWYDUDQMX QDFLRQDOQRJ EUXWRSURL]YRGD X UREQRP SURPHWXL]PH XSURL]YR DþDLSRWURãDþDXVNOD XMHUREQHLNXSRYQHIRQGRYHXWMHþHQD SRQXGXLSRWUDåQMXUREDQDWUåLãWXLQDQMLKRYXFLMHQX 8JRVWLWHOMVWYRMH]QDþDMDQþLPEHQLN]DSRVOHQRVWLUDGQRVSRVREQDVWDQRYQLãWYDDX SRJOHGX VWUXNWXUH ]DSRVOHQLK L]QLPQR MH YDåQR VXGMHORYDQMH åHQD NRMH LQDþH WHåH SURQDOD]H]DSRVOHQMHXGUXJLPJRVSRGDUVNLPGMHODWQRVWLPD 8 JRVSRGDUVNRP SRJOHGX ]QDþDM XJRVWLWHOMVWYD RJOHGD VH L X SRWURãQML URED L XVOXJDGUXJLKGMHODWQRVWLþLPHVHVWYDUDGRGDWQRWUåLãWHLSRWLþHQMLKRYUDVWLUD]YRM=D QDãH VH XYMHWH SRVHEDQ ]QDþDM XJRVWLWHOMVWYD RJOHGD X RVLJXUDQMX EUåHJ GUXãWYHQRJ L JRVSRGDUVNRJ UD]YRMD QHGRYROMQR UD]YLMHQLK WXULVWLþNL L]QLPQR DWUDNWLYQLK SRGUXþMD RWRFL MHU L]JUDGQMRP VYRMLK VPMHãWDMQLK L XVOXåQLK NDSDFLWHWD VWYDUD WHPHOM ]D UD]YRM WXUL]PDDWR]QDþLVYHNROLNLQDSUHGDN 8 SRGUXþMX MDYQH GUXãWYHQH IXQNFLMH XJRVWLWHOMVWYR RPRJXüXMH ]GUDYX L SUDYLOQX LVKUDQX VWDQRYQLãWYD þLPH SULGRQRVL RGUåDYDQMX REQDYOMDQMX L SRGL]DQMX UDGQLK VSRVREQRVWLRGQRVQRSURL]YRGQRVWLUDGD 'UXãWYHQL ]QDþDM XJRVWLWHOMVWYD RJOHGD VH X PRJXüQRVWL VXVUHWD X XJRVWLWHOMVNLP REMHNWLPD OMXGL L] UD]OLþLWLK NUDMHYD L ]HPDOMD ãWR SULGRQRVL QMLKRYRP EROMHP XSR]QDYDQMX L ãLUHQMX LGHMD R KXPDQLP L SULMDWHOMVNLP RGQRVLPD PH X OMXGLPD 3ULGRQRVL UD]YRMX GUXãWYHQRJ L NXOWXUQRJ åLYRWD MHU RVLP WHPHOMQLK GMHODWQRVWL RUJDQL]LUDLUD]QRYUVQHNXOWXUQHVDGUåDMHNRQJUHVHIHVWLYDOHSULMDPHLVOLþQR 8 VYRMLP REMHNWLPD OMHþLOLãWLPD NXSDOLãWLPD X REMHNWLPD ]D VSRUW L UHNUHDFLMX XJRVWLWHOMVWYRXWMHþHQDSREROMãDQMH]GUDYVWYHQHVSRVREQRVWLUDGQLKOMXGLLVWDQRYQLãWYD XRSüH $ LVNXVWYR L] 'RPRYLQVNRJ UDWD JRYRUL R YULMHGQRP ]QDþDMX XJRVWLWHOMVWYD X UDWQLPLGUXJLPL]QLPQLPVLWXDFLMDPD 9Hü MH LVWDNQXWR NDNR WXUL]DP ]D PQRJH SD WDNR L ]D QDãX ]HPOMX SUHGVWDYOMD WHPHOMQX RNRVQLFX UD]YRMD =QDþDM WXUL]PD RJOHGD VH X WRPH ãWR VH RQ NDR SRGUXþMHSULYUH LYDQMDMDYOMDXVIHULSRWURãQMHSULþHPXVHSUHOLMHYDMXNXSRYQLIRQGRYLL] LQR]HPVWYD X ]HPOMX WXULVWLþNH GHVWLQDFLMH L WDNR PQRJR]QDþQR RMDþDYD XNXSQR JRVSRGDUVWYRWH ]HPOMH1DMYHüL GLRWLKNXSRYQLKIRQGRYDGHYL]QLK DSVRUELUD XSUDYR XJRVWLWHOMVWYR L WDNR XJRVWLWHOMVWYR SRVWDMH WHPHOMQLP þLQLWHOMHP SURãLUHQMD WUåLãWD ]D VSHFLILþQRPWXULVWLþNRPSRWUDåQMRP -. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

äLYRW VH OMXGL X SRVOMHGQMLK SHGHVHW JRGLQD SRG XWMHFDMHP UD]YRMD SURL]YRGQLK VQDJD UD]YRMD WHKQLNH L WHKQRORJLMH L] WHPHlja promijenio. Stanovništvo bogatih ]HPDOMDLPDVYHYLãHVORERGQRJYUHPHQDLVYHYHüLGRKRGDNNRMHJDWURãLQDWXULVWLþND SXWRYDQMD L WXUL]DP SRVWDMH VWLO L QDþLQ åLYRWD 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 RELþDMD 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 smještajnim objektima. 6DGDãQMD WXULVWLþND NUHWDQMD X VYLMHWX XND]XMX QD WR GD VH WXULVWLþNRXJRVWLWHOMVND SRQXGD PRUD X SRWSXQRVWL SULODJRGLWL VYH ]DKWMHYQLMRM SRWUDåQML WXULVWLþNR XJRVWLWHOMVNLK SRWURãDþDLWRQHSUHVWDQLPãLUHQMHPOHSH]HXYMHWD]DERUDYDNNDNRXKRWHOLPDWDNRLX VYLP GUXJLP REMHNWLPD VPMHãWDMD =QDþL PRUDMX VH NUHLUDWL QRYH L EURMQLMH SRJRGQRVWL ]D RGPRU L UHNUHDFiju, posebice stoga što se sve više javlja ljudi WXULVWD VYMHVQLK ]QDþDMD GREURJ ]GUDYOMD L DNWLYQRJ RGPRUD D QLVX ]DQHPDULYL QLWL RQL NRML VX SRVWDOL SUDYLIDQDWLFLIL]LþNHNRQGLFLMH 8VYH]LVUHþHQLPXJRVWLWHOMVNDSRGX]HüDPRUDMXSRGX]LPDWLDNWLYQRVWLUDGLEROMH RUJDQL]DFLMH UDGD L SRVORYDQMD SRGL]DQMD L LQRYLUDQMD UD]LQH XVOXJD SURGXåHQMD WXULVWLþNH VH]RQH SRYHüDQMD L]YDQSDQVLRQVNH SRWURãQMH D L]QDG VYHJD SURãLULWL SRQXGXRQLKSURL]YRGDLXVOXJDNRMLVXSUHGPHWLQWHUHVDL]DKWMHYDPRGHUQLKWXULVWD

261291$2%,/-(ä-$8*267,7(/-679$

8JRVWLWHOMVWYR VSDGD X XVOXåQH GMHODWQRVWL ãWR ]QDþL PDGD LPD L SURL]YRGQH NDUDNWHULVWLNHGDVXXVOXåQHGMHODWQRVWLSULPDUQH2QRQDVSHFLILþDQQDþLQRPRJXüXMH OMXGLPDNRULãWHQMHRGUH HQLKGREDUDLXVOXJD8JRVWLWHOMVWYRMH]DSUDYRYUORVORåHQD GMHODWQRVW MHU VH X QMRM VXVUHüX NDUDNWHULVWLNH SURL]YRGQH WUJRYDþNH L þLVWR XVOXåQH GMHODWQRVWL =ERJ RYLK VSHFLILþQRVWL XJRVWLWHOMVWYR VH X QHNLP ]HPOMDPD X QDFLRQDOQRM QRPHQNODWXUL VYUVWDYD X SURL]YRGQH LOL WUJRYDþNH GMHODWQRVWL 8 QDV XJRVWLWHOMVWYRMHVYUVWDQRX]DVHEQXGMHODWQRVWXXNXSQRPJRVSRGDUVWYX 6YRMRPWUJRYDþNRPGMHODWQRãüXQHVDPRNDRNXSDFUREDQHJRLNDRRUJDQL]DWRU SURGDMH WUJRYDþNH UREH XJRVWLWHOMVWYR GRSXQMXMH GMHODWQRVW WUJRYLQH SRYHüDYDMXüL promet raznovrsnih proizvoda i pospješuje njihovu potrošnju. Pored toga, ugostiteljstvo MH VSHFLILþDQ SURL]YR Dþ PDWHULMDOQLK GREDUD MHU VH EDYL SURL]YRGQMRP KUDQH L SULSUHPDQMHPSLüDLWDNRX]QDWQRMPMHULLPDLNDUDNWHUSURL]YRGQRJDUDGD ,SDN QDM]QDþDMQLMH RELOMHåMH VXYUHPHQRJ XJRVWLWHOMVWYD MHVW QMHJRYD YH]D V WXUL]PRP NRML VYRMLP L]QLPQLP UD]YRMHP X] XJRVWLWHOMVWYR SRYH]XMH L EURMQR GUXJR WXULVWLþNR JRVSRGDUVWYR 1DLPH SRG WXULVWLþNLP JRVSRGDUVWYRP PL X LVWR YULMHPH SRGUD]XPLMHYDPR SRQDMSULMH XJRVWLWHOMVWYR SD ]DWLP SURPHW WUJRYLQX ]DQDWVWYR poljoprivredu i industriju, koji svojim brojnim proizvodima, smještajem, 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 :

1DMYHüL GLR XJRVWLWHOMVNH GMHODWQRVWL YH]DQ MH X] IXQNFLMX WXUL]PD SD VH þHVWR WD GMHODWQRVW QD]LYD L WXULVWLþNLP XJRVWLWHOMVWYRP 0H XWLP X XYMHWLPD RSüHJD JRVSRGDUVNRJ UD]YRMD L QDSUHWND XJRVWLWHOMVWYR VH ]DSUDYR YHü UD]YLOR X ]DVHEQX L ]QDþDMQX VDPRVWDOQX JRVSRGDUVNX GMHODWQRVW þLMH VX VSHFLILþQRVWL L]UDåHQH X FLOMX L SUHGPHWX SRVORYDQMD X VSHFLILþQLP RUJDQL]DFLMVNLP MHGLQLFDPD X NRMLPD VH RGYLMD SURFHVUDGDLSRVHEDQQDþLQSULYUH LYDQMDXVNORSXXNXSQHGUXãWYHQHUHSURGXNFLMH 'DOMQMH RELOMHåMH VXYUHPHQRJ XJRVWLWHOMVWYD MHVW X WRPH ãWR RQR LPD LVWRGREQR HJ]LVWHQFLMDOQLLUHNUHDWLYQLNDUDNWHU(J]LVWHQFLMDOQLVHNDUDNWHURJOHGDXWRPHãWRVOXåL ]D ]DGRYROMHQMH WHPHOMQLK åLYRWQLK SRWUHED ]D KUDQRP L VPMHãWDMHP D UHNUHDWLYQL VH NDUDNWHUVDVWRMLXSUXåDQMXXVOXJDNRMHRPRJXüDYDMXRGPRULUHNUHDFLMXOMXGL .DR JRVSRGDUVND GMHODWQRVW LPD L NRPHUFLMDOQR RELOMHåMH MHU QMH]LQD JRVSRGDUVND DNWLYQRVW LPD ]D FLOM RVWYDUHQMH SULKRGD RGQRVQR ]DGRYROMHQMH SRWUHED UDGQLND X XJRVWLWHOMVWYX UHSURGXNFLMX VUHGVWDYD UDGD DOL L ]DGRYROMHQMH GUXãWYHQLK SRWUHED SXWHP SRUH]D L GRSULQRVD .RG RYRJD WUHED LVWDüL NDNR LPD VOXþDMHYDNDGDXJRVWLWHOMVNDGMHODWQRVWQHPDNRPHUFLMDOQLNDUDNWHUXVOXþDMXNDGDVOXåL zadovoljenju društvenih potreba bez interesa da ostvari prihod (društvena prehrana, XþHQLþNLGRPRYLYRMQLþNDSUHKUDQDLVOLþQR

23û(1,72232-08,=1$ý$-8*2632'$5679$

*RVSRGDUVWYRMHSRVWDORJRVSRGDURPQDãHFLYLOL]DFLMH2QRMHSRNUHWDþNDVQDJD FLOM L VUHGVWYR *RVSRGDUVWYR SUHGVWDYOMD VNXS GMHODWQRVWL NRMLPD VH RPRJXüXMH þRYMHNRY åLYRW L UD]YRM GUXãWYD 7R VX GMHODWQRVWL SULEDYOMDQMD L XSRWUHEH PDWHULMDOQLK dobara i usluga radi podmirenja individualnih i društvenih potreba. 6YH JRVSRGDUVNH GMHODWQRVWL NDR L JRVSRGDUVNH MHGLQLFH PH XVREQR VX SRYH]DQH WDNR GD þLQH FMHOLQX 6D ]HPOMRSLVQRJ VWDMDOLãWD JRVSRGDUVWYR VH QDMþHãüH GLMHOL QD QDFLRQDOQR L VYMHWVNR JRVSRGDUVWYR 1DFLRQDOQR JRVSRGDUVWYR REXKYDüD SRGUXþMH MHGQH ]HPOMH D VYMHWVNR JRVSRGDUVWYR MH XNXSQRVW JRVSRGDUVWDYD VYLK ]HPDOMDLQMLKRYLKPH XVREQLKRGQRVD )XQNFLRQLUDQMH JRVSRGDUVWYD MH ELWDQ þLPEHQLN NRML RGUH XMH XYMHWH FMHORNXSQD GUXãWYHQRJ åLYRWD %H] UD]YRMD JRVSRGDUVWYD QH PRJX QDSUHGRYDWL NXOWXUD obrazovanje, zdravstvo i druge društvene djeODWQRVWL 2G SRþHWND OMXGVNRJD GUXãWYD GR GDQDV JRVSRGDUVWYR VH UD]YLMD X WHKQLþNRP L ekonomskom smislu. Poticaj modernom industrijskom društvu dao je znanstveni i WHKQLþNL QDSUHGDN 8 WHKQLþNRP VPLVOX UD]YLMD VH XVDYUãDYDQMHP SRVWXSDND SURL]YRGQMH VUHGVWDYD L PHWRGD UDGD 1DSUHGDN X HNRQRPVNRP VPLVOX RVWYDUXMH VH VPDQMLYDQMHP NROLþLQH XWURãHQLK VUHGVWDYD L UDGD D VYH UDGL ]DGRYROMHQMD RGUH HQH UD]LQHOMXGVNLKSRWUHED 0RGHUQLJRVSRGDUVNLUD]YRMSUHWHåLWRVHXVPMHUXMHVORERGQLPGMHORYDQMHPWUåLãWD 7UåLãQR JRVSRGDUVWYR MH RQR NRMH VH ]DVQLYD QD SUHWHåLWRM ]DVWXSOMHQRVWL UREQH SURL]YRGQMH ]D QHSRVUHGQRJD NXSFD SUL þHPX VH SURL]YRGL NDR URED UD]PMHQMXMX QD WUåLãWX -. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

6ORERGQR GMHORYDQMH WUåLãWD SXWHP NRQNXUHQFLMH SR]LWLYQR XWLþH QD VQLåHQMH WURãNRYD SURL]YRGQMH L VWDOQR SREROMãDQMH NYDOLWHWH SURL]YRGD L XVOXJD 9DOMD PH XWLP LPDWLXYLGXGDVWLKLMVNRQHNRQWUROLUDQRGMHORYDQMHWUåLãWDPRåHLPDWLãWHWDQXWMHFDMQD JRVSRGDUVWYR SD NDåHPR NDNR VH SODQLUDQMHP PRåH RVLJXUDWL VNODGDQ UD]YRM JRVSRGDUVWYDLGUXãWYDRWNODQMDMXüLQHJDWLYQHXWMHFDMHWUåLãWD .DNR VH OMXGVNR GUXãWYR UD]YLMD RQR LPD VYH YHüH SRWUHEH 7H VX SRWUHEH SULPDUQH SULURGH KUDQD RGMHüD L VWDQ L VHNXQGDUQH SULURGH NXOWXUQH ]DEDYQH LWG .DNR SULURGQD ERJDWVWYD QLVX UDVSRORåLYD X REOLNX X NRMHP VX þRYMHNX 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 þLPEHQLN 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 VOLþQR D SUHGPHWL VX UDGD RQL NRML VH X SURFHVX SURL]YRGQMH PLMHQMDMX L SULODJR DYDMX OMXGVNLP SRWUHEDPD 7DNR XJRVWLWHOMVWYR NDR SUHGPHWH UDGD XSRWUHEOMDYDUD]OLþLWHSUHKUDPEHQHQDPLUQLFHEUDãQRVROXOMHLVOLþQR ]DSULSUHPDQMH MHODLSRVOXåLYDQMHJRVWLMX 3URL]YRGQMDMHWHPHOMQLFLOM]DGRYROMHQMDSRWUHEDOMXGLDOLQDNRQSURL]YRGQMHNDNR VYDNL þRvjek ne proizvodi sve što mu je potrebno, treba još izvršiti i UDVSRGMHOX UH]XOWDWD ]DMHGQLþNRJUDGD QD SRMHGLQHVXGLRQLNHX SURL]YRGQMLLWRSXWHPUD]PMHQHL WHNQDNRQWRJDSURL]YHGHQRGREURVOXåLSRGPLUHQMXSRWUHEDNUR]potrošnju 7DMSURFHVNRMLREXKYDüDSURL]YRGQMXUDVSRGMHOXUD]PMHQXLSRWURãQMXSUHGVWDYOMD SURL]YRGQMX X ãLUHP VPLVOX LOL JRVSRGDUVWYR 3URL]YRGQMD X XåHP VPLVOX SUHGVWDYOMD SRþHWQX ID]X D SRWURãQMD ]DYUãQX ID]X L NUDMQML FLOM SURL]YRGQMH .DNR VH OMXGVNH SRWUHEHQHSUHNLGQRMDYOMDMXWRMHSRWUHEQRQHSUHNLGQRSRQDYOMDWLSURFHVSULYUH LYDQMDX VYLPID]DPDSDWDMSURFHVQD]LYDPRSURFHVUHSURGXNFLMH .DGD VH REQDYOMDQMH SURL]YRGQMH REDYOMD X MHGQRP SRGX]HüX LOL SROMRSULYUHGQRP GREUX LOL ELOR NRMRM GUXJRM JRVSRGDUVNRM MHGLQLFL WDGD VH WR REQDYOMDQMH SURL]YRGQMH QD]LYD LQGLYLGXDOQD UHSURGXNFLMD, a kako je društveno gospodarstvo skup svih JRVSRGDUVNLK MHGLQLFD QMLKRYX XNXSQX UHSURGXNFLMX QD]LYDPR društvenom UHSURGXNFLMRP 6RE]LURPQDREXMDPUHSURGXNFLMDPRåHELWLjednostavna, proširenaLXPDQMHQD -HGQRVWDYQX UHSURGXNFLMX þLQL REQDYOMDQMH SURL]YRGQMH XYLMHN X LVWRP REXMPX 8] ovakvu reprodukciju društvo stagnira, pa i nazaduje, zato je ova reprodukcija QHSRåHOMQD Proširena reprodukcija predstavlja obnavljanje SURL]YRGQMH XYLMHN X VYH YHüHP REXMPX L GUXãWYR WHåL RYDNYRM SURL]YRGQML MHU MH WR XYMHW QMHJRYD QDSUHWND L ]DGRYROMHQMDVWDOQRUDVWXüLKSRWUHED8PDQMHQDUHSURGXNFLMDMHSRMDYDNDGDVH VDPR ]DNUDüHYULMHPHPRåHSRMDYLWLXPDQMHQDSURL]YRGQMDNRMDMHSRMDYDWDNR HUGUXãWYHQR štetna. 8UD]YRMXJRVSRGDUVWYD]QDþDMQXXORJXRGLJUDODMHdruštvena podjela rada2QD SUHGVWDYOMD UDVSRUH LYDQMH VQDJD L VUHGVWDYD ]D SURL]YRGQMX SR SRMHGLQLP JRVSRGDUVNLPDNWLYQRVWLPD1DWDMQDþLQL]GYDMDMXVHSRVHEQHJUXSHSURL]YR DþDNRML

-. /012 34 5607089 6:902 ;:79 <:=9 > : ? ;0@A 9 A 3$B > @6 9 C'D0E ? < 3F :

VH EDYH VDPR RGUH HQRPVNXSLQRP VURGQLK SRVORYD 7DNRMH QMLKRY UDG SURGXNWLYQLML MHUEDYHüLVHVWDOQRMHGQRPYUVWRPSRVODPRJXSURL]YHVWL]QDWQRYLãH 3UYDGUXãWYHQDSRGMHODUDGDQDVWDODMHRGYDMDQMHPUDWDUVWYDRGVWRþDUVWYD=DWLP GROD]LGRL]GYDMDQMD]DQDWVWYDNDRSRVHEQHGMHODWQRVWLDSRWRPVHQDLVWLQDþLQL]GYDMD LWUJRYLQDLWRVYHYLãHãWRVHSRYHüDYDSURL]YRGQMDUD]OLþLWLKSURL]YRGD Tako se društvena podjela rada stalno i intenzivno razvijala i uvjetovala poMDYX QRYLK]DQLPDQMDDOLLVYHYHüLEURMQRYLKSURL]YRGD2YDQRYD]DQLPDQMDSRVYRMRMVH VURGQRVWLJUXSLUDMXXRGUH HQHJRVSRGDUVNHGMHODWQRVWL 3UHPDSULURGLSURFHVDUDGDLUH]XOWDWDWRJDSURFHVDRYHVHGMHODWQRVWLVYUVWDYDMX XWULWHPHOMQHJUXSHSULPDUQHVHNXQGDUQHLWHUFLMDUQH U primarne djelatnosti spadaju rudarstvo, poljoprivreda i šumarstvo =DMHGQLþNR RELOMHåMHRYLKGMHODWQRVWLVDVWRMLVHXSURL]YRGQMLVLURYLQDNRMHVOXåHNDRSUHGPHWUDGDX GUXJLPJRVSRGDUVNLPGMHODWQRVWLPD 8 VHNXQGDUQH GMHODWQRVWL VSDGDMX LQGXVWULMD JUD HYLQDUVWYR L SURL]YRGQR ]DQDWVWYR 8 RYLP VH GMHODWQRVWLPD REDYOMD SUHUDGD VLURYLQD UDGL GRELYDQMD QRYLK SURL]YRGD 8 WHUFLMDUQH GMHODWQRVWL VSDGDMX SURPHW WUJRYLQD XJRVWLWHOMVWYR WXUL]DP XVOXåQR ]DQDWVWYR L NRPXQDOQH GMHODWQRVWL 2YH VH GMHODWQRVWL VDVWRMH RG SUXåDQMD XVOXJD drugim djelatnostima i stanovništvu. 1HRYLVQRXNRMXJUXSXVSDGDMXVYHJRVSRGDUVNHGMHODWQRVWLPH XVREQRVXXVNR SRYH]DQHLMHGQHXYMHWXMXUDGLUD]YRMGUXJLK &MHORNXSQL SURFHV SULYUH LYDQMD X VYLP VYRMLP ID]DPD RGYLMD VH X SRMHGLQLP JRVSRGDUVNLP MHGLQLFDPD 2YH VX MHGLQLFH WHPHOMQL QRVLWHOML JRVSRGDUVNH DNWLYQRVWL ,PDMX UD]OLþLWH REOLNH L WLMHNRP SRYLMHVQRJD UD]YRMD VWDOQR VX VH PLMHQMDOH .DGD MH GUXãWYR åLYMHOR RG UDWDUVNH L VWRþDUVNH SURL]YRGQMH OMXGL VX VDPL SRGPLULYDOL VYRMH SRWUHEHXSRURGLFDPDLSOHPHQLPD5D]YRMHP]DQDWVWYDMDYOMDVH]DQDWVNDUDGLRQLFD D SURL]YRGL ]DQDWOLMD GROD]H GR NXSDFD SXWHP SURPHWD L WUJRYLQH NRML VH WDNR HU RVDPRVWDOMXMXXSRVHEQHGMHODWQRVWL *RVSRGDUVND MHGLQLFD X NRMRM MH RGUH HQL EURM OMXGL X SURFHVX UDGD PH XVREQR SRYH]DQVUHGVWYLPD ]DSURL]YRGQMXVDFLOMHPGDSURL]YHGXPDWHULMDOQD GREUDLOL SUXåH XVOXJXQD]LYDVHSRGX]HüH 3RGX]HüH NDR JRVSRGDUVND MHGLQLFD QDVWDOR MH L UD]YLMDOR VH X NDSLWDOLVWLþNLP XYMHWLPD SULYUH LYDQMD QDMþHãüH MH X SULYDWQRP YODVQLãWYX PDGD LPD L GUXJLK REOLND vlasništva) i svrha mu je ostvarenje profita.

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

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

8*267,7(/-6792.$2*2632'$56.$ '-(/$71267

8 GUXãWYHQRM SRGMHOL UDGD OMXGL VH RSUHGMHOMXMX ]D REDYOMDQMH MHGQH RGUH HQH DNWLYQRVWL D VYH YHüL EURM VYRMLK SRWUHED ]DGRYROMDYDMX XSRWUHERP NXSQMRP SURL]YRGDLXVOXJDGUXJLKGMHODWQRVWL1DWDMVHQDþLQSRVWLåHUDFLRQDOL]DFLMDOMXGVNRJD UDGD L YHüD SURL]YRGQRVW 8 WDNYRM SRGMHOL UDGD XVOXåQH GMHODWQRVWL ]DX]LPDMX VYH ]QDþDMQLMHPMHVWRLGDQDVXYLVRNRUD]YLMHQLP]HPOMDPDSUHNRSRVWRVYLK]DSRVOHQLK UDGLXXVOXåQLPGMHODWQRVWLPD 8JRVWLWHOMVWYR NDR JRVSRGDUVND GMHODWQRVW VSDGD X SRGUXþMH REDYOMDQMD XVOXJD L VDVWDYQLMHGLRWHUFLMDUQRJVHNWRUDJRVSRGDUVWYD'MHODWQRVWXJRVWLWHOMVWYDVDVWRMLVHRG SUXåDQMD XVOXJD VPMHãWDMD SUHKUDQH L WRþHQMD SLüD NDR WHPHOMQLK GMHODWQRVWL VO 2QR MH LVWRGREQR L XVOXåQD L SURL]YRGQD GMHODWQRVW X NRMRM VH MDYOMDMX HOHPHQWL SURL]YRGQMH L SUXåDQMD XVOXJD 0H XWLP XJRVWLWHOMVWYR LSDN VPMHãWDPR X XVOXåQH GMHODWQRVWL MHU VH VPDWUD GD VH KUDQD L SLüH SULSUHPDMX RGQRVQR SURL]YRGH DOL X LVWR vrijeme prodaju i troše pa se tako proces proi]YRGQMHLSUXåDQMDXVOXJDWUDQVIRUPLUDX MHGLQVWYHQXGMHODWQRVWNRMXQD]LYDPRXJRVWLWHOMVNDXVOXåQDGMHODWQRVW 8VOXJH SLüD 8*267,7(/-6792 NDRXVOXåQD 8VOXJH 8VOXJH JRVSRGDUVND SUHKUDQH smještaja GMHODWQRVW 6O7HPHOMQHGMHODWQRVWLXJRVWLWHOMVWYD 3RUHG JODYQLK GMHODWQRVWL SUXåDQMD XVOXJH VPMHãWDMD SUHKUDQH L WRþHQMD SLüD XJRVWLWHOMVWYR LPD L QL] GRSXQVNLK LOL VSRUHGQLK XVOXJD 'RSXQVNH GMHODWQRVWL proširuju usluge s ciljem potpunijeg zadovoljenja zahtjeva korisnika usluga ali i radi RVWYDUHQMD YHüHJ GRKRWND =QDþDMQLMH GRSXQVNH XVOXJH VX SURGDMD WUJRYDþNH UREH GXKDQVNLK SUHUD HYLQD SRãWDQVNLK YULMHGQRVQLFD VXYHQLUD SULMHYR] JRVWLMX L SUWOMDJH VHUYLVLUDQMH L JDUDåLUDQMH PRWRUQLK YR]LOD SUDQMH L SHJODQMH UXEOMD EULMDþNH IUL]HUVNH SHGLNHUVNH L NR]PHWLþNH XVOXJH L]QDMPOMLYDQMH VSRUWVNLK UHNYL]LWD SRãWDQVNH L WHOHNRPXQLNDFLMVNH XVOXJH WDNVL XVOXJH ]DPMHQD VWUDQLK VUHGVWDYD SODüDQMD RUJDQL]LUDQMHNRQJUHVDVLPSR]LMDLVHPLQDUDXPQDåDQMHLSUHYR HQMHQDVWUDQHMH]LNH

-. /012 34 5607089 6:902 ;:79 <:=9 > : ? ;0@A 9 A 3$B > @6 9 C'D0E ? < 3F :

VLPXOWDQR SUHYR HQMH SURMHNFLMD ILOPRYD RUJDQL]LUDQMH ]DEDYH L VSRUWVNLK DNWLYQRVWL ]GUDYVWYHQHXVOXJHLVOLþQR6O 3RVORYL 3RVORYL XVOXåQRJ SURL]YRGQRJ RELOMHåMD RELOMHåMD 3RVORYL 3RVORYL .203/(.61267 RUJDQL]DFLMVNRJ WUJRYDþNRJ 8*267,7(/-6.( RELOMHåMD RELOMHåMD '-(/$71267, 3RVORYL 3RVORYL UHNUHDWLYQRJ ]GUDYVWYHQRJ RELOMHåMD RELOMHåMD 6O.RPSOHNVQRVWXJRVWLWHOMVNLKXVOXJD ,XLQGXVWULMLVHSURL]YRGLKUDQDLSLüHDOLXXJRVWLWHOMVWYXWDMSURFHVLPDVSHFLILþDQ QDþLQ SURL]YRGQMH NRML VH RJOHGD X ID]DPD NRMLK QHPD X VYLP SURL]YRGQLP GMHODWQRVWLPD 8 XJRVWLWHOMVWYX VH X] SURL]YRGQMX LVWRGREQR REDYOMD L SURGDMD L SRVOXåLYDQMHD]DWLPLSRWURãQMDWDNRSURL]YHGHQHKUDQHLSULSUHPOMHQLKSLüD,QHVDPR WRGRNXLQGXVWULMLSURL]YRGQDSXãWDSURL]YRGQHSURVWRUHLRGOD]LXVNODGLãWDSURGDYDþD GRWOH VH SURL]YRGQMD XVOXåLYDQMH L SRWURãQMD X XJRVWLWHOMVWYX JRWRYR X SUDYLOX RGYLMD X LVWRPREMHNWX ,VWRWDNRXJRVWLWHOMVWYRXUREQRPSURPHWXVXGMHOXMHXGYRVWUXNRMXOR]L1DMSULMHX XOR]L SRWURãDþD RGQRVQR NXSFD SRWUHEQLK URED ]D SURL]YRGQMX D ]DWLP X XOR]L SURGDYDþDSDWDNRREDYOMD]QDþDMQXXORJXQDWUåLãWXQDEDYHUREDLSURGDMHXVOXJD 8MHGQRPGLMHOXVYRMHSURL]YRGQHGMHODWQRVWLXJRVWLWHOMVWYRLPDRELOMHåMH]DQDWVNH SURL]YRGQMH 'RN LQGXVWULMVNX SURL]YRGQMX GDQDV NDUDNWHUL]LUD YLVRNRVHULMVND L DXWRPDWL]LUDQDSURL]YRGQMDVDVYHPDQMLPXGMHORPOMXGVNRJDUDGDXXJRVWLWHOMVWYXVH PQRJL SURL]YRGQL SRVORYL REDYOMDMX V YHOLNLP XGMHORP åLYRJD UDGD SR SULQFLSX MHGLQVWYHQRJLRULJLQDOQRJUDGDLXYUORPDOLPVHULMDPDDWRMHNDUDNWHULVWLND]DQDWVNH GMHODWQRVWL 'DNOHXJRVWLWHOMVNHVHXVOXJHREDYOMDMXXFLOMX ]DGRYROMHQMDSRWUHED ]DKUDQRPL SLüHPVPMHãWDMHP]DEDYRPLUD]RQRGRPWXULVWDLORNDOQRJVWDQRYQLãWYDDVYHWH XVOXJH SUXåDMX VH X RGUH HQLP ]D WX VYUKX RSUHPOMHQLP REMHNWLPD KRWHO PRWHO RGPDUDOLãWH UHVWRUDQ JRVWLRQLFD NDYDQD L VOLþQR 1D WDM QDþLQ XJRVWLWHOMVND GMHODWQRVWLREMHNWLXNRMLPDVHGMHODWQRVWRGYLMDþLQHPDWHULMDOQXRVQRYXXJRVWLWHOMVNRJ LWXULVWLþNRJ UD]YRMD -. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

8 VWUXNWXUL XNXSQH WXULVWLþNH Sotrošnje ugostiteljstvo sudjeluje s oko 60 SRVWR8JRVWLWHOMVWYRQHELGRVWLJORWDNDYVWXSDQMUD]YRMDGDLVWRGREQRQHSRVWRMHWDNR YHOLNH UD]PMHUH UD]YRMD WXUL]PD ,SDN PUHåD XJRVWLWHOMVNLK REMHNDWD QDURþLWR VPMHãWDMQLK VPDWUD VH RVQRYQLP UHFHSWLYQLP þLPEHQLNRP WXUL]PD SD VH WDNR L]PH X XJRVWLWHOMVWYDLWXUL]PDQHSUHVWDQRRGYLMDVSUHJDPH X]DYLVQRJDUD]YRMD =QDþDM XJRVWLWHOMVWYD X XNXSQRP JRVSRGDUVWYX ]DVQLYD VH L QD QMHJRYRM SRYH]DQRVWL V GUXJLP JRVSRGDUVNLP JUDQDPD L GMHODWQRVWLPD L RQR MH R QMLPD RYLVQR 3UHPDQHNLPMHPDQMHDSUHPDQHNLPYLãHRYLVQRDOLVHXNXSQDGMHODWQRVWQHPRåH QLWL]DPLVOLWLEH]WHSRYH]DQRVWL7DSRYH]DQRVWLPDLVWL]QDþDML]DGUXJHJRVSRGDUVNH GMHODWQRVWL ]DSUDYR SRVWRML PH XVREQD SRYH]DQRVW L RYLVQRVW VYLK JRVSRGDUVNLK GMHODWQRVWLNRMHVDþLQMDYDMXXNXSQRJRVSRGDUVWYRMHGQH]HPOMH7DNRXJRVWLWHOMVWYRRG GUXJLKJRVSRGDUVNLKVXEMHNDWDGRELYD QHVDPRVUHGVWYD ]DUDGL SUHGPHWHUDGDYHü PXRQLRPRJXüXMXLGUXJHXYMHWHUDGDLSRVORYDQMDQDWUåLãWX

7(0(/-1(.$5$.7(5,67,.(8*267,7(/-6.,+ 86/8*$

Usluge su, kao rezultat poslovne i ljudske aktivnosti dio društveno korisne GMHODWQRVWLLVSDGDMXXXVOXåQLVHNWRUJRVSRGDUVWYD8VOXJDVHGDOMHGHILQLUDNDR DNWLYQRVWLOLNRULVWNRMDMHXSULURGLQHYLGOMLYDDNRMXMHGQDVWUDQDQXGLGUXJRM =ERJQDYHGHQRJDLVWLþHPRLSRVHEQRVWLNRMHVHRGQRVHQDXVOXJHDRJOHGDMX VHX QHRSLSOMLYRVWLMHUVHQHL]UDåDYDMXIL]LþNLL]UDåHQLPLRSLSOMLYLP GREURPDWR]QDþLGDVHXVOXJDQLQDNRMLQDþLQQHPRåHLVNXãDWL SULMHXSRWUHEH istodobnosti stvaranja i potrošnjeMHUVHXVOXJHQLQDNRML QDþLQ]ERJNDUDNWHULVWLNHLSULURGHQHRSLSOMLYRVWLQLNDNRQH mogu uskladištiti KHWHURJHQRVWL]ERJVXGMHORYDQMDYHOLNRJEURMDQHRYLVQLKVXEMHNDWD XVWYDUDQMXXVOXJHNDRL]ERJQHPRJXüQRVWLXQLIRUPLUDQRVWLX VWYDUDQMXXVOXJHVYDNDMHXVOXJDSRVHEQD SURPMHQMLYRVWLXVOXJDãWRSURLVWLþHL]NROHEOMLYRVWLSRWUDåQMH þHPXVXX]URNEURMQLþLPEHQLFLVH]RQDLVOLþQR 7HPHOMQH NDUDNWHULVWLNH XJRVWLWHOMVNLK XVOXJD VDGUåDQH VX X QMH]LQLP RELOMHåMLPDNDRãWRVXNRULVQRVWSRVWRMDQRVWLHYROXWLYQRVW.RULVQRVWVHRJOHGD XVSRVREQRVWLGDXVOXJDSRVOXåLRGUH HQRMQDPMHQL3RVWRMDQRVWMHRELOMHåMHNRMHJRYRUL o trajnosti i pouzdanosti korištenja usluge, a HYROXWLYQRVW MH RELOMHåMH NRMH XND]XMH QD SRWUHEXVWDOQLKSURPMHQDXFLOMXSULODJR DYDQMD]DKWMHYLPDXJRVWLWHOMVNLKSRWURãDþD

-. /012 34 5607089 6:902 ;:79 <:=9 > : ? ;0@A 9 A 3$B > @6 9 C'D0E ? < 3F :

-HGQRRGELWQLKRELOMHåMDXJRVWLWHOMVNHXVOXJHMHLNYDOLWHWD.YDOLWHWDXVOXJHMH UH]XOWDW VYHXNXSQD QDSRUD VYLK HOHPHQDWD SRVORYQRJD SURFHVD X XJRVWLWHOMVNRP SRGX]HüX DOL MH NYDOLWHWD X LVWR YULMHPH L VQDJD L EXGXüQRVW SRGX]HüD .YDOLWHWD MH GQHYQL QDORJ NRML VH PRUD EHVSRJRYRUQR RVLJXUDWL RQD MH L]UD] EHVNRPSURPLVQLK VWDQGDUGDLXVOXåQRJSURJUDPD

32'-(/$./$6,),.$&,-$,120(1./$785$ 8*267,7(/-679$

32'-(/$8*267,7(/-679$

3RGMHODXJRVWLWHOMVWYDUDGLVHQDMþHãüHSRNULWHULMLPD vrste usluga i tehnološkoga procesa rada YUVWHXJRVWLWHOMVNLKSRWURãDþD YUHPHQVNRJUD]GREOMDXNRMHPXVHREDYOMDXJRVWLWHOMVNDGMHODWQRVW GXåLQHERUDYNDXJRVWLWHOMVNLKSRWURãDþD PMHVWDSUXåDQMDXJRVWLWHOMVNLKXVOXJD NRPHUFLMDOQRVWLLVSODWLYRVWL SRVORYDQMD vlasništva nad sredstvima kojima se obavljaju uJRVWLWHOMVNHXVOXJH Prema vrstama usluga i tehnološkoga procesa, ugostiteljstvo dijelimo na: KRWHOLMHUVWYRL UHVWRUDWHUVWYR +RWHOLMHUVWYR REXKYDüD SRVORYDQMH X XJRVWLWHOMVNLP REMHNWLPD ]a smještaj, a UHVWRUDWHUVWYRXXJRVWLWHOMVNLPREMHNWLPD]DSUHKUDQXLSLüH 3UHPDYUVWLXJRVWLWHOMVNLKSRWURãDþDXJRVWLWHOMVWYRGLMHOLPRQD RSüHL WXULVWLþNR 2SüH XJRVWLWHOMVWYR QDPLMHQMHQR MH ]DGRYROMDYDQMX XJRVWLWHOMVNLK SRWUHED VWDQRYQLãWYDRSüHQLWRDWXULVWLþNRMHXJODYQRPQDPLMHQMHQR]DGRYROMHQMXWXULVWD 3UHPD YUHPHQVNRP UD]GREOMX X NRMHPX VH REDYOMD XJRVWLWHOMVND GMHODWQRVW XJRVWLWHOMVWYRGLMHOLPRQD XJRVWLWHOMVWYRVDVWDOQLPSRVORYDQMHPL XJRVWLWHOMVWYRVDVH]RQVNLPSRVORYDQMHP 8JRVWLWHOMVWYR VD VWDOQLP SRVORYDQMHP REDYOMD VYRMX GMHODWQRVW WLMHNRP FLMHOH JRGLQHDXJRVWLWHOMVWYRVDVH]RQVNLPSRVORYDQMHPVDPRXVH]RQLRGPRUD 3UHPDNULWHULMXGXåLQHERUDYNDXJRVWLWHOMVNLKSRWURãDþDXJRVWLWHOMVWYRGLMHOLPRQD -. /012 34 5607089 6:902 ;:79 <:=9 > :

? ;0@A 9 A 3$B > @69 CGD0E ? < 3F :

SUROD]QRL SDQVLRQVNR 8VOXJH SUROD]QRJ XJRVWLWHOMVWYD NRULVWH SUROD]QL JRVWL RGQRVQR RQL JRVWL NRML VH NUDüH ]DGUåDYDMX D XVOXJH SDQVLRQVNRJ XJRVWLWHOMVWYD NRULVWH JRVWL NRML VH GXåH ]DGUåDYDMXXXJRVWLWHOMVNLPREMHNWLPD 3UHPDPMHVWXSUXåDQMDXJRVWLWHOMVNLKXVOXJDXJRVWLWHOMVWYRGLMHOLPRQD VWDFLRQDUQRL SRNUHWQR 6WDFLRQDUQR XJRVWLWHOMVWYR REDYOMD VYRMX GMHODWQRVW X VWDFLRQDUQLP VWDOQLP REMHNWLPDDSRNUHWQRPRELOQR XSULMHYR]QLPVUHGVWYLPD 3UHPDNULWHULMXNRPHUFLMDOQRVWLSRVORYDQMDXJRVWLWHOMVWYRGLMHOLPRQD NRPHUFLMDOQRL QHNRPHUFLMDOQR .RPHUFLMDOQRSRVORYDQMHREDYOMDGMHODWQRVW]DMDYQHSRWUHEHLVFLOMHPRVWYDUHQMD GRELWL QHNRPHUFLMDOQR SRVORYDQMH REDYOMD GMHODWQRVW ]D VYRJ RVQLYDþD L QLMH PX FLOM SRVORYDQMDRVWYDUHQMHGRELWL Prema kriteriju vlasništva nad sredstvima s kojima se obavlja djelatnost, XJRVWLWHOMVWYRGLMHOLPRQD GUåDYQRLOLGUXãWYHQR SULYDWQRL mješovito. 8JRVWLWHOMVWYR NDR JRVSRGDUVND GMHODWQRVW REDYOMD VH X UD]OLþLWLP XJRVWLWHOMVNLP REMHNWLPD 3RGMHOD QDVWDMH QD WHPHOMX UD]OLND NRMH SURL]OD]H L] tehnološkog procesa, oblika finalnih uslugD LOL SURL]YRGD RUJDQL]DFLMVNRWHKQLþNLK NDUDNWHULVWLNDLQDþLQDSUXåDQMDXVOXJD 6RYRJDVSHNWDXJRVWLWHOMVNLREMHNWLUD]YUVWDYDMXVHXGYLMHJUXSHLWR ugostiteljski objekti za smještaj i XJRVWLWHOMVNLREMHNWL]DSUHKUDQXLSLüH Ugostiteljski objekti za smještajDQDWHPHOMXUD]OLNDXYUVWDPDXVOXJDLREMHNDWD SULSDGDMX X SRGJUXSX KRWHOLMHUVWYR D XJRVWLWHOMVNL REMHNWL ]D SUHKUDQX L SLüH SULSDGDMX SRGJUXSLUHVWRUDWHUVWYR6O

-. /012 34 5607089 6:902 ;:79 <:=9 > : ? ;0@A 9 A 3$B > @6 9 C'D0E ? < 3F :

32'-(/$8*267,7(/-679$ 8JRVWLWHOMVNLREMHNWL 8JRVWLWHOMVNLREMHNWL za smještaj ]DSUHKUDQX +27(/,-(56792 5(6725$7(56792 6O3RGMHODXJRVWLWHOMVWYD 2.1.1. PODJELA UGOSTITELJSTVA ZA SMJEŠTAJ 1D WHPHOMX WHKQLþNR WHKQRORãNLK UD]OLND L]PH X XJRVWLWHOMVNLK REMHNDWD ]D smještaj izvršena je njihova podjela na: KRWHOH PRWHOH SDQVLRQH WXULVWLþNDQDVHOMD NDPSRYH NXüH]DRGPRU VREH]DL]QDMPOMLYDQMH odmarališta i SUHQRüLãWD 5LMHþKRWHOSRWMHþHRGULMHþLKRVSLWDOLW\DR]QDþXMHJRVWROMXELYRVW,]YRUQR ]QDþHQMH RYH ULMHþL SUHGVWDYOMD UH]LGHQFLMX ERJDWLK L XJOHGQLK JUD DQD DOL QHRYLVQR R WRP ]QDþHQMX WDM MH WHUPLQ GDQDV SULKYDüHQ NDR LQWHUQDFLRQDOQL QD]LY ]D REMHNW NRML SUXåDXVOXJHVPMHãWDMDSUHKUDQHLSLüDDOLLGUXJHXVOXJHXRELþDMHQHXXJRVWLWHOMVWYX Postoji više tipova hotela D QMLKRYD SRGMHOD L]YUãHQD MH SUHPD GXåLQL ERUDYND JRVWLMXYUVWLXVOXJDQDPMHQLLYHOLþLQL7DNRUD]OLNXMHPRYHOLNHLPDOHKRWHOHJUDGVNHL SUROD]QHL]OHWQLþNHLSDQVLRQVNHWXULVWLþNHLJDUQLKRWHOH 0RWHOMHWDNDYXJRVWLWHOMVNLREMHNWNRMLMHORFLUDQX]SURPHWQLFHQDPLMHQMHQNUDüHP ERUDYNXJRVWLMXDXNRMHPVHSUXåDMXXVOXJHVPMHãWDMDSUHKUDQHLSLüDLGUXJHXVOXJH SRSUDYDNLJDUDåLUDQMHYR]LOD YH]DQH]DPRWRUL]LUDQHJRVWH 3DQVLRQ MH XJRVWLWHOMVNL REMHNW NRML SUXåD XVOXJH VPMHãWDMD L SUHKUDQH L X NRMHP JRVWLGXåHERUDYH1DMþHãüHVXORFLUDQLXWXULVWLþNLPPMHVWLPD HI JKLM NO PQKRKST QUTKM VURT WUXT Y U

Z VK[\ T \ N$] Y [QT ^G_K` Z W Na U

7XULVWLþNR QDVHOMH je takav ugostiteljski objekt koji je namijenjen za smještaj a RPRJXüXMH L SULSUHPX KUDQH PRåH ELWL VDPRVWDODQ REMHNW LOL GLR JUD HYLQH V YLãH DSDUWPDQD .DPSSUHGVWDYOMDREMHNWXNRMHPVHQD ]DWRXUH HQRPSURVWRUXL]GDMX PMHVWD ]DNDPSLUDQMHVDSUDWHüLPXUH DMLPDNRMLRVLJXUDYDMXNDPSLUDQMHDSRQDPMHQLSRVWRML više vrsta kampova (autoNDPSNDUDYDQNDPSLVO .XüD ]D RGPRU SUHGVWDYOMD XJRVWLWHOMVNL REMHNW X YODVQLãWYX JUD DQD L X QMLPD YODVQLFLSUXåDMXJRVWLPDXVOXJXVPMHãWDMDLSUHKUDQH 6REH]DL]QDMPOMLYDQMHVXGLMHORYLVWDPEHQH]JUDGHXNRMLPDVHJRVWLPDSUXåD usluga smještaja, a ponekad i prehrane. OdmaralištaVXREMHNWLNRMLVXQDMþHãüHQDPLMHQMHQLRGPRUXLUHNUHDFLMLSRVHEQH NDWHJRULMH NRULVQLND GMHþMD UDGQLþND L VOLþQR 2EMHNWL VX ]DWYRUHQRJD WLSD D SUXåDMX usluge smještaja i prehrane. 3UHQRüLãWDNDRãWRLPVDPQD]LYNDåHSUHGVWDYOMDMXWDNYHREMHNWHXNRMLPDJRVWL VDPRSUHQRüHLQDVWDYOMDMXSXWRYDQMH UGOSTITELJSKI OBJEKTI ZA SMJEŠTAJ OSNOVNI DOPUNSKI Turistiþko Domaüa Klimatsko Hotel naselje radinost ljeþilište Motel Kamp Prenoüište Odmaralište Banjsko Planinarski Pansion ljeþilište dom Sl. 4. Podjela ugostiteljskih objekata za smještaj

HI JKLM NO PQKRKST QUTKM VURT WUXT Y U Z VK[\ T \ N$] Y [Q T ^'_K` Z W Na U

0RJXüH MH XJRVWLWHOMVNH REMHNWH ]D VPMHãWDM 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,û( 8JRVWLWHOMVNLREMHNWL]DSUHKUDQXLSLüHGLMHOHVHQD WHPHOMQHL SRVHEQH 7HPHOMQLXJRVWLWHOMVNLREMHNWLMHVX 5HVWRUDQ SUHGVWDYOMD UHSUH]HQWDWLYDQ XJRVWLWHOMVNL REMHNW X NRMHPX VH SUXåD XVOXJDSUHKUDQHLSLüD8UHVWRUDQXVHSULSUHPDMXLXVOXåXMXKODGQDLWRSODMHODWRSOLL KODGQLVODWNLãLWRSODLKODGQDDONRKROQDLEH]DONRKROQDSLüDLQDSLFL.ODVLþQLUHVWRUDQMH VDPRVWDOQLXJRVWLWHOMVNLREMHNWDOLVHPRåHQDOD]LWLLXVDVWDYXKRWHOD *RVWLRQLFD MH WDNDY XJRVWLWHOMVNL REMHNW X NRMHPX VH SULSUHPDMX L XVOXåXMX SUHWHåQRWRSODXQDSULMHGSULSUHPOMHQDMHODWRSODLKODGQDDONRKROQDLEH]DONRKROQDSLüD L QDSLFL *RVWLRQLFD MH RSUHPOMHQD MHGQRVWDYQLMH RG UHVWRUDQD 0RåH RVLP SUHKUDQH L SLüDSUXåDWLLXVOXJXVPMHãWDMDDOLXPDQMHPREXMPX .UþPDSUHGVWDYOMDXJRVWLWHOMVNLREMHNWXNRMHPXVHSULSUHPDMXLXVOXåXMXQDMþHãüH KODGQD MHOD NDR L MHGQRVWDYQD DONRKROQD L EH]DONRKROQD SLüD $NR SRVWRMH SRWUHEQL XYMHWL X NUþPL VH PRJX SULSUHPDWL L WRSOD MHOD .UþPD MH QDMþHãüH ORFLUDQD X] SURPHWQLFHLOLQDSHULIHULMLJUDGRYD .DYDQD MH XJRVWLWHOMVNL REMHNW XNRMHPX VH XVOXåXMX WRSOL L KODGQL QDSLFL WRSOD L KODGQD DONRKROQD LEH]DONRKROQDSLüDVODWNLãLLPDQMLREURFLKUDQH QDMþHãüHGRUXþDN .DYDQDVHQDMþHãüHORFLUDXJUDGXJGMHMHQDMYHüDXþHVWDORVWSUROD]QLNDDOLPRåHELWLL X VDVWDYX KRWHOD 3RVWRML YLãH YUVWD NDYDQD NRMH VH PH XVREQR UD]OLNXMX SR NYDOLWHWL RSUHPOMHQRVWL %XIIHWMHXJRVWLWHOMVNLREMHNWXNRMHPXVHSULSUHPDMXLWRþHSLüDLQDSLFLDXVOXåXMX SUHWHåQR KODGQD MHOD 7R MH REMHNW SR YHOLþLQL PDQMHJD WLSD L X QMHPX VH JRVWL NUDüH ]DGUåDYDMX %DU SUHGVWDYOMD XJRVWLWHOMVNL REMHNW X NRMHPX VH QDMþHãüH X QRüQLP VDWLPD XVOXåXMXDONRKROQDLEH]DONRKROQDSLüDQDSLFLNRNWHOLLMHGQRVWDYQDWRSODLKODGQDMHOD %DURYLUDVSRODåXOXNVX]QLMRPRSUHPRPLXUH DMLPDDRQLNRMLSUXåDMXLXVOXJH]DEDYH WUHEDMX LPDWL SRGLM ]D SOHV RGQRVQR SURVWRU ]D L]YR HQMH RGUH HQH YUVWH ]DEDYQRJD SURJUDPD3RVHEQHYUVWHEDURYDNRMHþHVWRVXVUHüHPRLXQDVMHVXVQDFNEDUGLVFR EDUFDIIHEDULVOLþQR HI JKLM NO PQKRKST QUTKM VURT WUXT Y U


8 SRVHEQH XJRVWLWHOMVNH REMHNWH VSDGDMX PDQML SR ]QDþDMX SR YHOLþLQL LOL NRPHUFLMDOQRVWL SD LK VDPR QDYRGLPR UHVWRUDQL GUXãWYHQH SUHKUDQH VODVWLþDUQLFH SHþHQMDUQLFHSL]]HULHNLRVFLLGUXJL6O 8*267,7(/-6.,2%-(.7, =$35(+5$18,3,û( 261291, 326(%1, 5HVWRUDQGUXãW 5HVWRUDQ %DU 6ODVWLþDUQLFD SUHKUDQH .DYDQD %XIIHW 3HþHQMDUQLFD 3LFHULMD 'UXJL *RVWLRQLFD .UþPD .LRVFL REMHNWL 6O8JRVWLWHOMVNLREMHNWL]DSUHKUDQXLSLüH

./$6,),.$&,-$,120(1./$785$8*267,7(/-679$

6YDND VH JRVSRGDUVND GMHODWQRVW UD]YUVWDYD X RGQRVX QD RVWDOH X VNODGX V SURSLVLPD R NODVLILNDFLML .ODVLILNDFLMD GMHODWQRVWL SUHGVWDYOMD RSüL VWDQGDUG SUHPD NRMHPXVHUDGLUD]YUVWDYDQMHXGMHODWQRVWL 8 6OXåEHQRP OLVWX 5HSXEOLNH +UYDWVNH 1DURGQH QRYLQH X EURMX L] JRGLQH RGUH HQR MH PMHVWR SRVORYQLK WYUWNL X QDURGQRP JRVSRGDUVWYX QDFLRQDOQRP NODVLILNDFLMRP GMHODWQRVWL 7X MH GDNDNR L XJRVWLWHOMVWYR 8 UDQLMHP VXVWDYX GR JRGLQH GMHODWQRVW XJRVWLWHOMVWYD ELOD MH VYUVWDQD X QDFLRQDOQRM NODVLILNDFLML ]DMHGQR V trgovinom, što nije bilo primjereQR NDUDNWHULVWLNDPD L SRVHEQRVWLPD RYLK GYLMX GMHODWQRVWL 7R MH LVSUDYOMHQR QDYHGHQRP NODVLILNDFLMRP SR NRMRM VX VYH JRVSRGDUVNH JUDQHUD]YUVWDQHSUHPDGMHODWQRVWLPDNRMHSUHWHåQRREDYOMDMX6YUVWDQHVXXSRGUXþMD SRGSRGUXþMDRGMHOMNHVNXSLQHUD]UHGHLSRGUD]UHGHLWRRYDNR SRGUXþMDMHGQRVORYQRPR]QDNRP SRGSRGUXþMDGYRVORYQRPR]QDNRP RGMHOMFLGYR]QDPHQNDVWRPEURMNRP VNXSLQHWUR]QDPHQNDVWRPEURMNRP UD]UHGLþHWYHUR]QDPHQNDVWRPEURMNRP SRGUD]UHGLSHWHUR]QDPHQNDVWRPEURMNRP


3UHPD QDFLRQDOQRM NODVLILNDFLML JRVSRGDUVWYR 5HSXEOLNH +UYDWVNH REXKYDüD VXEMHNWHNRMLREDYOMDMXRYHGMHODWQRVWL $3ROMRSULYUHGH lova i šumarstva %5LEDUVWYD &5XGDUVWYD '3UHUD LYDþNHLQGXVWULMH (2SVNUEHHOHNWULþQRPHQHUJLMRPSOLQRPYRGRP )*UD HYLQDUVWYD *7UJRYLQHSRSUDYNDPRWRUQLKYR]LODLSUHGPHWD]DNXüDQVWYR ++27(/,,5(6725$1,8JRVWLWHOMVWYR I. Prometa, skladištenja i veza -)LQDQFLMVNRJSRVUHGRYDQMD .3RVORYDQMDQHNUHWQLQDL]QDMPOMLYDQMDLSRVORYQLKXVOXJD 6OMHGHüHGMHODWQRVWLREXKYDüHQHVXL]YDQQDFLRQDOQHNODVLILNDFLMH /-DYQDXSUDYDREUDQDREYH]QRVRFLMDOQRRVLJXUDQMH 02EUD]RYDQMHL]QDQRVW N. Zdravstvena zaštita i socijalna skrb 22VWDOHGUXãWYHQHVRFLMDOQHLRVREQHXVOXåQHGMHODWQRVWL 33ULYDWQDNXüDQVWYDVD]DSRVOHQLPRVREOMHP 4,]YDQWHULWRULMDOQHRUJDQL]DFLMHLWLMHOD 8 QDVWDYNX VH REMDYOMXMH GLR QDFLRQDOQH NODVLILNDFLMH NRMD REXKYDüD GMHODWQRVW XJRVWLWHOMVWYD ++27(/,,5(6725$1, +27(/,,5(6725$1, +RWHOL 2YDVNXSLQDXNOMXþXMH XVOXJHVPMHãWDMD]DNUDüL ERUDYDNX KRWHOLPDPRWHOLPDL JRVWLRQLFDPDVDVREDPD KRWHOLPDSRJRGQLP]D NRQIHUHQFLMH 2YDVNXSLQDLVNOMXþXMH iznajmljivanje smještaja za GXåLERUDYDN +RWHOLLPRWHOLV UHVWRUDQRP +RWHOLLPRWHOLEH] UHVWRUDQD .DPSRYLLGUXJHYUVWH VPMHãWDMD]DNUDüLERUDYDN HI JKLM NO PQKRKST QUTKM VURT WUXT Y U


2YDVNXSLQDXNOMXþXMH XVOXJHVPMHãWDMD]DNUDüL ERUDYDN REMHNWHNDPSRYDNXüLFH LVWDQRYH kampirališta i NDPSLUDOLãQHXUH DMH ostale vrste smještaja za NUDüLERUDYDNNDRãWRVX NXüH]DJRVWHVHRVNH NXüHRPODGLQVNLKRWHOL SODQLQDUVNLGRPRYLLWG 2YDVNXSLQDLVNOMXþXMH iznajmljivanje smještaja za GXåLERUDYDN 2PODGLQVNLKRWHOLL SODQLQDUVNLGRPRYL .DPSRYLXNOMXþXMXüLL]D VWDPEHQHDXWRSULNROLFH 2VWDOLVPMHãWDM]DNUDüL ERUDYDN 2YDMMHUD]UHGSRGLMHOMHQQD þHWLULSRGUD]UHGDLXNOMXþHQL VX 2VWali smještaj za boravak WXULVWD XVOXJHVPMHãWDMD]DNUDüL ERUDYDN RGPDUDOLãWDNXüHLVWDQRYL ]DRGPRU ostale smještajne PRJXüQRVWL 8þHQLþNLGRPRYL 6WXGHQWVNLGRPRYL 55.23.4 Ostali smještaj 5HVWRUDQL 5HVWRUDQL 2YDMUD]UHGXNOMXþXMH SURGDMXREURNDKUDQHNRMD VHXJODYQRPNRQ]XPLUDQD OLFXPMHVWDNDRLSURGDMX SLüDX] REURNHKUDQHX]PRJX þQRVWGDSRQHNDGEXGH SUDüHQDQHNLPREOLNRP ]DEDYH XUHVWRUDQLPD XUHVWRUDQLPDVDVDPRSR


VOXåLYDQMHP X]DORJDMQLFDPDWLSDIDVW IRRG XUHVWRUDQLPDL]NRMLKVH KUDQDL]QRVL XNLRVFLPDVSUåHQRP ULERPLOLNUXPSLURPLVO XVDQGXFLPD]DSURGDMX VODGROHGD XNROLPD]DUXþDQMHQD åHOMH]QLFLLGUXJLPSXWQL þNLPSULMHYR]QLPVUHG VWYLPD 2YDMUD]UHGLVNOMXþXMH SURGDMXSRPRüXDXWRPDWD %DURYL %DURYL 2YDMUD]UHGXNOMXþXMH SURGDMXSLüD]DSRWURãQMX XJODYQRPQDOLFXPMHVWD X]PRJXüQRVWSUDüHQMD QHNLPREOLNRP]DEDYH XVQDFNEDURYLPDFDIIH EDURYLPDLVOQRüQLP NOXERYLPDSLYQLFDPDLWG 2YDMUD]UHGLVNOMXþXMH SURGDMXSRPRüXDXWRPDWD .DQWLQHPHQ]H LRSVNUE OMLYDQMHSULSUHPOMHQRP KUDQRP .DQWLQHPHQ]H 2YDMUD]UHGXNOMXþXMH SURGDMXKUDQHLSLüD RELþQRSRVQLåHQLPFLMH QDPDJUXSDPDRVRED NRMHVXQDMþHãüHYH]DQH SURIHVLRQDOQRX GMHODWQRVWLPDVSRUWVNLK WYRUQLþNLKLXUHGVNLK NDQWLQDPHQ]D djelatnostima školskih NDQWLQDPHQ]D LNXKLQMD GMHODWQRVWLPDVWXGHQWVNLK NDQWLQDPHQ]D GMHODWQRVWLPDþDVQLþNLKL YRMQLþNLK NDQWLQDPHQ]D LWG 2SVNUEOMLYDQMHSULSUH HI JKLM NO PQKRKST QUTKM VURT WUXT Y U


POMHQRPKUDQRP 2YDMUD]UHGXNOMXþXMH GMHODWQRVWSULSUHPDQMD REURNDXFHQWUDOQRMMHGLQLFL i dostavljanje, za potrošnju na drugom mjestu, kao što MHRSVNUEOMLYDQMHKUDQRP DYLRQVNLKSULMHYR]QLND åHOMH]QLþNLKLFHVWRYQLK SULMHYR]QLND QDEDQNHWLPDLSULPD QMLPD QDVYDGEDPD]DEDYDPDL GUXJLPSURVODYDPDL SULUHGEDPD

23û,89-(7,=$2%$9/-$1-(8*267,7(/-6.( '-(/$71267,

U svijetu i u našoj zemlji uvjeti pod kojima se mogu obavljati ugostiteljske GMHODWQRVWL UHJXOLUDQL VX ]DNRQVNLP L PQRJLP SRG]DNRQVNLP DNWLPD =DNRQVNLP DNWLPD XUH XMX VH L SURSLVXMX PLQLPDOQL WHKQLþNL L ]GUDYVWYHQL XYMHWL NDWHJRUL]DFLMD XJRVWLWHOMVNLK REMHNDWD VRED L RELWHOMVNLK DSDUWPDQD HGXNDFLMD ]D REDYOMDQMH XJRVWLWHOMVNH GMHODWQRVWL L]GDYDQMH ]HPOMLãWD ]D NDPSLUDQMH QDþLQ IRUPLUDQMD FLMHQD L HYLGHQFLMDJRVWLMXYR HQMHNQMLJDLVOLþQR 7DNRMHGDELVHSRVWRMHüLXJRVWLWHOMVNLREMHNWLSRGLJOLQDYLãXNYDOLWDWLYQXUD]LQXL PDNVLPDOQRSULEOLåLOLVWDQGDUGLPDYLVRNRUD]YLMHQLK]HPDOMDLQDãH0LQLVWDUVWYRWXUL]PD GRQLMHOR 3UDYLOQLN R UD]YUVWDYDQMX PLQLPDOQLP XYMHWLPD L NDWHJRUL]DFLML XJRVWLWHOMVNLK objekata (“Narodne novine” br. 57/1995.). Prema Zakonu o ugostiteljstvu, i ovim Pravilnikom, svi objekti za smještaj i ugostiteljski objekti razvrstani su u pet skupina, time da su objekti za smještaj UD]YUVWDQLXGYLMHDREMHNWL]DSUHKUDQXLSLüHXWULVNXSLQH Kod smještajnih objekata skupine su hoteli i kampovi, a u skupinu hotela svrstani VX KRWHO KRWHOVNR QDVHOMH DSDUWKRWHO DSDUWPDQVNR QDVHOMH PRWHO L SDQVLRQ 8 VNXSLQXNDPSRYDVYUVWDQLVXNDPSVRED]DL]QDMPOMLYDQMHDSDUWPDQNXüD]DRGPRU RPODGLQVNLKRWHORGPDUDOLãWHLSUHQRüLãWH 6NXSLQXXJRVWLWHOMVNLKREMHNDWD]DSUHKUDQXLSLüHþLQHUHVWRUDQLEDURYLNDQWLQHL SULSUHPQLFH REURND 6NXSLQD UHVWRUDQD UD]YUVWDQD MH X UHVWRUDQH JRVWLRQLFH ]GUDYOMDNH]DORJDMQLFHELVWURHSL]]HULHLREMHNWHEU]HSUHKUDQH 8 VNXSLQX EDURYD XEUDMDMX VH NDYDQD QRüQL EDU GLVFREDU FDIIHEDU SLYQLFD EXIIHWNRQREDLNUþPD


8VNXSLQXNDQWLQDLSULSUHPQLFDREURNDXEUDMDMXVHNDQWLQDLSULSUHPQLFDREURND =DNRQVNLP DNWLPD XWYU HQD MH L NDWHJRUL]DFLMD VPMHãWDMQLK REMHNDWD GRN VH XJRVWLWHOMVNLREMHNWLQHNDWHJRUL]LUDMX .DWHJRUL]DFLMD VPMHãWDMQLK REMHNDWD R]QDþXMH VH ]YMH]GLFDPD XPMHVWR GRVDGDãQMHJQDþLQDNRMLMHXSRWUHEOMDYDRVORYD+RWHOLDSDUWKRWHOLDSDUWPDQLLNXüH]D RGPRU þLMD MH NDWHJRUL]DFLMD R]QDþHQD ]YMH]GLFDPD UDQJLUDQL VX SR SULQFLSX – više zvjezdica predstavlja višu kategoriju. 1RYL XYMHWL SRVORYDQMD SURSLVXMX L PLQLPDOQH WHKQLþNH L ]GUDYVWYHQH XYMHWH D QDJODVDNMHQDNYDOLWHWXXVOXJH 6YH ]DNRQVNH JRVSRGDUVNH L GUXãWYHQH PMHUH QD SRGUXþMX XJRVWLWHOMVWYD XVPMHUHQH VX ND SRGL]DQMX NYDOLWHWH XVOXJD L SULEOLåDYDQMX VYMHWVNLP VWDQGDUGLPD .YDOLWHWD XVOXJH RG åLYRWQH MH YDåQRVWL QD WXULVWLþNRP WUåLãWX L WHPHOMQL MH þLQLWHOM NRQNXUHQWQRVWL , QD WRP SRGUXþMX SRVWRML PLQLPDOQD GUXãWYHQD UHJXODWLYD SD MH WDNR +UYDWVNDJRVSRGDUVNDNRPRUDJRGLQHXVYRMLOD3RVHEQHX]DQFHXXJRVWLWHOMVWYX 2YH X]DQFH SUHGVWDYOMDMX VLVWHPDWL]LUDQH L REMDYOMHQH GREUH RELþDMH NRML YULMHGH X SRVORYDQMXXJRVWLWHOMVNLKVXEMHNDWD 8]DQFH SURNODPLUDMX GYD WHPHOMQD QDþHOD SRVORYDQMD XRSüH D WR VX poštenje i savjesnost U modernim i visokorazvijenim društvima uzance imaju takvu VQDJX GDVH L ]QDþDMQLMLXJRYRULQH ]DNOMXþXMXXSLVDnoj formi jer je vjera u poštenje i VDYMHVQRVW X SRVORYDQMX YLVRNR UD]YLMHQD ,SDN X]DQFH SREOLåH XWYU XMX HOHPHQWH XJRYRUD ]D SRMHGLQH XVOXJH D WL XJRYRUL PRUDMX XYDåDYDWL SRVORYQH RELþDMH 7L VH ugovori odnose na hotelske usluge, usluge smještaja u turLVWLþNLPREMHNWLPDWHXVOXJH SUHKUDQHLWRþHQMDSLüD Predmet ugovora o ugostiteljskim uslugama je usluga smještaja, pansiona ili SROXSDQVLRQD. Pod pansionom se smatra smještaj i tri obroka, a polupansion SRGUD]XPLMHYDVPMHãWDMGRUXþDNLMHGDQJODYQLREURN&LMHQDSDQVLRQDLOLSROXSDQVLRQD SRGUD]XPLMHYDYLVLQXFLMHQHXVOXJH]DQDMPDQMHWULGDQD Da bi se osigurao smještaj, pansion ili polupansion, gost obavlja rezervaciju, a SULPLWDN SRWYUGH R UH]HUYDFLML VPDWUD VH ]DNOMXþHQLP XJRYRURP L]PH X JRVWD L RVLJXUDYDWHOMDVPMHãWDMD3RQHNDGVHSRWYUGDUH]HUYDFLMHXYMHWXMHSODüDQMHPSUHGXMPD ]D RGUH HQR YULMHPH QDMþHãüH ]D ERUDYDN RG MHGQRJ GDQD D NRG VH]RQVNRJ KRWHOLMHUVWYD]DWULGDQDERUDYND ,VWRWDNRSRVWRMHSRVHEQHX]DQFHXRGQRVXSUHPDGUXJLPXVOXJDPDLXRGQRVX na gosta, pa se regulira obujam tih usluga, ovisno o kategoriji smještajnog objekta. 7DNRVHXFLMHQXVPMHãWDMDXUDþXQDYDMXXVOXJHXSRUDEHKRWHOVNRJED]HQDSODåH GMHþMHJLJUDOLãWDLVOLþQRDXPRWHOXMRãLNRULãWHQMHSDUNLUDOLãQRJDSURVWRUD*RVWSODüD ERUDYLãQX SULVWRMEX L SUHPLMX RVLJXUDQMD NDR L NRULãWHQMD SLüD L] VREQRJ PLQLEDUD troškove telefona, printera i faksa. HI JKLM NO PQKRKST QUTKM VURT WUXT Y U


&LMHQHVPMHãWDMD]DGMHFXUD]OLþLWRVHUHJXOLUDMXRYLVQRRX]UDVWX7DNRGMHFDGR GYLMH JRGLQH QDMþHãüH QH SODüDMX VPMHãWDM D ]D VWDULMX SRVWRMH XPDQMHQH FLMHQH L GR WULGHVHWSRVWR 8VOXJHVHQDSODüXMXRGPDKLOLQDNRQVHGDPGDQDDNRJRVWGXåHNRULVWLVPMHãWDM 8]DQFDPD MH UHJXOLUDQ L SRVWXSDN XNROLNR JRVW L]EMHJQH SODüDQMH UDþXQD D GD EL VYL VXGLRQLFL ELOL REDYLMHãWHQL R VYRMLP REYH]DPD NXüQL UHG PRUD RVLP QD UHFHSFLML ELWL LVWDNQXWXVYDNRMVREL .RGRGODVNDXREMHNWXVþHWLULLOLSHW]YMH]GLFDJRVWXVHREDYOMDEHVSODWQDXVOXJD SULMHQRVD SUWOMDJH D XNROLNR JRVW ]DERUDYL QHNH RG VYRMLK VWYDUL KRWHOLMHU MH GXåDQ R WRPHREDYLMHVWLWLJRVWDLGRJRYRULWLVHRQDþLQXSRYUDWD +RWHOLMHUVNLP SRGX]HüLPD JRVWH RVLJXUDYDMX L SXWQLþNH DJHQFLMH ELOR JRVWH SRMHGLQFH LOL VNXSLQH JRVWLMX 8 WDNYLP REOLFLPD SRVORYDQMD DJHQFLMDPD VH SODüD SURYL]LMD ]D XVOXJX L REYH]DWQR VH VNODSDMX XJRYRUL R WHPHOMQLP HOHPHQWLPD XVOXJD 7DNRVHVNODSDMXXJRYRULRFLMHQDPDERUDYND]DSRMHGLQRJDJRVWDLOLJUXSXRSRSXVWX ili besplatnom boravku za predstavnika agencije, za korištHQMH VWDQGDUGQLK XVOXJD L VOLþQR 8JRYDUDQMHXVOXJDSUHKUDQHLSLüD]DNOMXþHQRMHNDGDXJRVWLWHOMSULKYDWLQDUXGåEX DXJRVWLWHOMMHREYH]DQJRVWXSUXåLWLXVOXJHQD]QDþHQHQDMHORYQLNXLNDUWLSLüD &LMHQH XVOXJD X XJRVWLWHOMVNLP REMHNWLPD PRJX ELWL UD]OLþLWH RYLVQR R QDþLQX SRVOXåLYDQMD SRVOXåLYDQMH ]D ãDQNRP ]D VWRORP VDPRSRVOXåLYDQMH LOL SRVOXåLYDQMH X VREL 6YDNLRGUD]OLþLWLKREOLNDSRVOXåLYDQMDLPDLUD]OLþLWXFLMHQX =DNOMXþQR X]DQFH X XJRVWLWHOMVWYX VDGUåH MRã GRVWD ELWQLK UHJXOD ]QDþDMQLK ]D SRYHüDQMH NYDOLWHWH L UD]LQH XJRVWLWHOMVNLK XVOXJD 1HPD SRWUHEH VYH LK QDEUDMDWL YHü WUHED VDPR LVWDNQXWL NDNR VH RVREOMH XJRVWLWHOMVNLK REMHNDWD PRUD XSR]QDWL VD VYLP GHWDOMLPDWHUHJXODWLYHLEH]XYMHWQRLKVHSULGUåDYDWL-HGQDNRWDNRLQWHUHVMHXJRVWLWHOMD da i svoje goste upoznaju sa što više detalja iz ovih uzanci iz razloga obostrane koristi.

=1$ý$-8=$-$01,+2'126$785,=0$, 8*267,7(/-679$

8 UDQLMLP SRJODYOMLPD X QHNROLNR MH QDYUDWD LVWDNQXWD SRVHEQD YH]D L]PH X WXUL]PD L XJRVWLWHOMVWYD SUL þHPX MH QDJODãHQD WXULVWLþND SRWURãQMD NDR WHPHOMQL þLPEHQLNXJRVWLWHOMVNRJSRVORYDQMDXRSüH 7XUL]DPPRåHPRGHILQLUDWLNDRVNXSRGQRVDLSRMDYDNRMHSURLVWMHþXL]SXWRYDQMDL ERUDYND SRVMHWLWHOMD X QHNRP PMHVWX DNR VH WLP ERUDYNRP QH ]DVQLYD VWDOQR prebivalište i ako s takvim boravkom nije povezana bilo kakva gospodarska djelatnost. 6XEMHNW WLK RGQRVD L SRMDYD MH V MHGQH VWUDQH WXULVW NDR SULYUHPHQL SRVMHWLWHOM QHNRJ SRGUXþMD D V GUXJH VWUDQH VX VXEMHNWL WXULVWLþNH SRQXGH RGQRVQR VYH JRVSRGDUVNH L QHJRVSRGDUVNHGMHODWQRVWLNRMHVXGMHOXMXX]DGRYROMDYDQMXWXULVWLþNLKSRWUHED


/MXGLVXRGXYLMHNPLMHQMDOLPMHVWRERUDYNDELORGDVXVHQHJGMHVDPRSULYUHPHQR LOL GXåH ]DGUåDYDOL ,] WRJD VX NUHWDQMD QDVWDOH RGUH HQH SRWUHEH ]D VPMHãWDMHP L SUHKUDQRP 5D]YRMHP PDWHULMDOQLK VQDJD D SRVHEQR WHKQLNH L WHKQRORJLMH (prvenstveno prometa i prometnih sredstava) znatno se olakšava i omasovljuje NUHWDQMH VWDQRYQLãWYD 6 SRYHüDQMHP PDWHULMDOQRJ ERJDtstva stanovništva javlja se i SRWUHEDSXWRYDQMDUDGLXSR]QDYDQMDQRYLKNUDMHYDUDGL]DEDYHUHNUHDFLMHOLMHþHQMDL VOLþQR L WR SXWRYDQMD NDR PDVRYQH SRMDYH VYH ãLULK VORMHYD VWDQRYQLãWYD 0DVRYQRVW PRWLYL L VDGUåDML SXWRYDQMD SUHGVWDYOMDMX QRYL IHQRPen s društvenim i ekonomskim VDGUåDMHP 'UXãWYHQL VH VDGUåDM RJOHGD X VSHFLILþQRM NRPXQLNDFLML L]PH X VWDQRYQLND UD]OLþLWLK GUåDYD QDFLMD L VYMHWRQD]RUD D HNRQRPVNL VDGUåDM X XWMHFDMX WXUL]PD NDR SRWURãDþDEURMQLKSURL]YRGDLXVOXJDQDPQRJHJRVSRGDUVNHGMHODWQRVWL 7XUL]DPQLMH]DVHEQDGMHODWQRVWL]DVHEDQVYLMHWNRMLVOLMHGLVDPRYODVWLWH]DNRQH On je proizvod i sastavni dio industrijskog društvenog sustava, proizvod suvremenog þRYMHNDLVXYUHPHQHFLYLOL]DFLMH6XYUHPHQLMHWXUL]DPSRVWDRMHGQRPRGQDMXRþOMLYLMLKL najosebujnijih pojava današnjice. Kao društveni i ekonomski fenomen zahtijeva da se LVWUDåH QMHJRYL NRULMHQL X]URFL L GMHORYDQMH QD VYH GUXJH GLMHORYH GUXãWYD L JRVSRGDUVWYD D VYH UDGL SRWUHEH GD VH VKYDWH QMHJRYH PRJXüQRVWL GD VH QMLPH XSUDYOMDLQDWDMQDþLQVYMHVQRGMHOXMHQDQMHJRYUD]YRM 7HRULMDUD]UD XMHEURMQHDVSHNWHRYRJDIHQRPHQDDSRVHEDQVHLQWHUHVLVND]XMH ]DJRVSRGDUVNXVWUDQXLJRVSRGDUVNXNRULVWNRMXWXUL]DPGRQRVLWXULVWLþNLPSRGUXþMLPD LJRVSRGDUVNLPVXEMHNWLPD .DR L X GUXJLP JRVSRGDUVNLP JUDQDPD WDNR VH L X WXUL]PX SRMDYOMXMH V MHGQH VWUDQHWUDåLWHOMDVGUXJHVWUDQHSRQX DþWXULVWLþNLKXVOXJD=QDþLGDVHPRåHJRYRULWLL RWXULVWLþNRPWUåLãWXQDNRMHPXVHUD]PMHQMXMXJRVSRGDUVNLLQWHUHVL7XULVWLþNRWUåLãWH SUHGVWDYOMD RGUH HQL SURVWRU X NRMHPX VH VXVUHüX SUHSOLüX L QD RGJRYDUDMXüL QDþLQPH XVREQRSRYH]XMXWXULVWLþNDSRWUDåQMDLWXULVWLþNDSRQXGD 8FHQWUXWRJDSURVWRUDNDR]QDþDMDQNRQVWLWXWLYQLHOHPHQWWXULVWLþNRJWUåLãWD MHVWSUHGPHWUD]PMHQHQDWRPWUåLãWX7RMH RQRGREURNRMLPVH]DGRYROMDYDMX WXULVWLþNH SRWUHEH 7R GREUR QLMH MHGQR L MHGLQVWYHQR 2QR MH VNORS EURMQLK JRVSRGDUVNLK L QHJRVSRGDUVNLK XVOXJD D VNXSQL EL QD]LY PRJOL LVND]DWL SRMPRP ³WXULVWLþNLSURL]YRG´ =DUD]OLNXRGEURMQLKJRVSRGDUVNLKJUDQDNRMHWDNR HUSURL]YRGHQHNDGREUDLNRMD LPDMX VYRMD SUHSR]QDWOMLYD RELOMHåMD SD VH L QMLKRY SURL]YRG PRåH GHILQLUDWL MHGQRP ULMHþMX X NRMRM VX VDGUåDQH VYH XSRUDEQH NDUDNWHULVWLNH X WXULVWLþNRP VH gospodarstvu to dobro, odnosno proizvod ili usluga, sastoji od više opipljivih i QHRSLSOMLYLK HOHPHQDWD -HGQDNR NDR ãWR MH WXULVWLþND SRWUDåQMD L]UDåHQD X QL]X UD]OLþLWLK SRWUHED WDNR MH L SRQXGD WXULVWLþNRJ GREUD LVND]DQD X EURMQLP REOLFLPD RGQRVQR QL]RP XVOXJD PDWHULMDOQH L QHPDWHULMDOQH SULURGH DOL PH XVREQR VLQNURQR SRYH]DQLKXFLOMX]DGRYROMHQMDVSHFLILþQHWXULVWLþNHSRWUDåQMH 7XULVWLþND SRWUDåQMD L SURFHV ]DGRYROMHQMD WXULVWLþNLK SRWUHED SUHGVWDYOMD HNRQRPVNXIXnkciju turizma kao društvene pojave, a kao društvena pojava turizam ne VWYDUD QRYX YULMHGQRVW YHü RPRJXüXMH SRWURãQMX YULMHGQRVWL VWYRUHQLK X GMHODWQRVWLPD koje podmiruju zahtjeve i potrebe turista. Potrošnja turista jedina je ekonomska HI JKLM NO PQKRKST QUTKM VURT WUXT Y U


NDWHJRULMDXWXUL]PXLSUHNRWHSRWURãQMHXVSRVWDYOMDVHYH]DL]PH XWXUL]PDLRVWDORJD JRVSRGDUVWYDSDSUHPDWRPHLYH]DVXJRVWLWHOMVWYRP ,] þLQMHQLFH GD VH WXUL]DP WUHWLUD NDR GUXãWYHQD L HNRQRPVND SRMDYD GD PX L IXQNFLMD LPD WD RELOMHåMD QDVWDOH VX X WHRULML EURMQH GLOHPH R SLWDQMX WUHWPDQD WXUL]PD NDR JRVSRGDUVNH GMHODWQRVWL 3LWDQMH MH PRåH OL VH WXUL]DP WUHWLUDWL NDR ]DVHEQD L VDPRVWDOQDJRVSRGDUVNDGMHODWQRVW3ROHPLNHVWLPXVYH]LQDMþHãüHVHYRGHRSLWDQMX SRVWRMDQMD³WLSLþQRJ´WXULVWLþNRJSRGX]HüD6XVUHüHVHPLãOMHQMHNDNRSRVWRMLWXULVWLþNR SRGX]HüH L GD RQR SUHGVWDYOMD RGUH HQX JRVSRGDUVNX MHGLQLFX NDR ãWR VX KRWHO OMHþLOLãWH RGPDUDOLãWH SXWQLþND DJHQFLMD L VOLþQR 3RVWRML L WDNRYR VKYDüDQMH YUOR RGUH HQRNDNRQHSRVWRMLWXULVWLþNRSRGX]HüHNDRSURWRWLSMHUNDåHVHSRGX]HüDNRMD SRGPLUXMX SRWUHEH WXULVWD SULSDGDMX UD]OLþLWLP JRVSRGDUVNLP JUDQDPD SD EL VYDWNR RG QMLK PRJOR X VYRP QD]LYX LPDWL SUHILNV ³WXULVWLþNR´ 3UHPD RYRP VKYDüDQMX DWULEXW ³WXULVWLþNL´RGUD]MHSRMDYQLKREOLNDWXUL]PDLNYDQWLWDWLYQLKYH]DL]PH XRYRJIHQRPHQD L GUXJLK VDPRVWDOQLK GMHODWQRVWL JRVSRGDUVNRJ SULYUH LYDQMD L RQ VH QH EL PRJDR SULPMHQMLYDWL]DQMHJRYRNYDOLWDWLYQR]QDþHQMH6RYRJVWDMDOLãWDJOHGDQRYH]DL]PH X WXUL]PDLXJRVWLWHOMVWYDMDYOMDVHVDPRSXWHPUHDOizacije proizvoda i usluga u potrošnji WXULVWD 2SüHQLWR JRYRUHüL DNR MH WXUL]DP VNXS UD]OLþLWLK GMHODWQRVWL D VYRM SXQL WUåLãQL VPLVDR WXUL]DP GRELYD WHN VLQWH]RP WLK GMHODWQRVWL RQGD L WXULVWLþNL SURL]YRG QH predstavlja ništa drugo nego staYOMDQMHXVNODGDQLIXQNFLRQDODQRGQRVUD]OLþLWLKILQDOQLK SURL]YRGD X WXUL]DP XNOMXþHQLK GMHODWQRVWL 7XULVWLþNL SURL]YRG GDNOH SUHGVWDYOMD NRQDþDQ ]EURM VYLK QDSRUD L DNWLYQRVWL VYLK VXGLRQLND X WXULVWLþNRM SRQXGL RQ MH X stalnom mijenjanju kao što VXL SRWUHEHSURPMHQMLYH RQVHVXåDYD LOL SURãLUXMHSUHPD RSVHJX SRWUDåQMH GRJUD XMH VH L L]JUD XMH SUHPD ]DKWMHYQLMRM SRWUDåQML RQ MH QHL]YMHVWDQ X RVWYDUHQMX MHU MH QDMRVMHWOMLYLML X ]ELYDQMLPD VYRJD RNUXåHQMD -HGQRP ULMHþMXWXULVWLþNLSURL]YRGMHQDMNRPSOHNVQLMLSURL]YRGJRVSRGDUVWYDXRSüH ,]GYDMDQMH QRYþDQLK VUHGVWDYD ]D WURãHQMH L NRULãWHQMH WXULVWLþNRJ SURL]YRGD RGQRVQRXVOXJDSUHGVWDYOMDWXULVWLþNXSRWURãQMX7XULVWLþNXSRWURãQMXPRåHPRGHILQLUDWL L NDR ]EURM QRYþDQLK L]GYDMDQMD XNXSQRJ VWDQRYQLãWYD X WXULVWLþNH VYUKH 7D SRWURãQMD QHQDVWDMHVDPRSULOLNRPERUDYNDXWXULVWLþNRPREMHNWXNDNRVHþHVWRLVWLþH7XULVWLþND SRWURãQMDQDVWDMHYHüXID]LSULSUHPD]DSXWRYDQMHWLMHNRPSXWRYDQMDWLMHNRPERUDYND X WXULVWLþNRP RGUHGLãWX NDR L WLMHNRP SRYUDWND V WXULVWLþNRJ SXWRYDQMD 8 VYLP WLP ID]DPDSRWURãQMHSRUHGQL]DGUXJLKLSDNVHQDMþHãüHMDYOMDSRWURãQMDXVOXJDVPMHãWDMD i prehrane, kako u fazi dolaska, tako i u fazi boravka i povratka s odredišta. Postoje EURMQDLVWUDåLYDQMDVWUXNWXUHWXULVWLþNHSRWURãQMHLVYHXND]XMHQDWRGDVHXWRMVWUXNWXUL QDMYHüL GLR RVWYDUXMH X XJRVWLWHOMVWYX L] þHJD SURL]OD]L L ]QDþDM XJRVWLWHOMVWYD X RVWYDULYDQMXWXULVWLþNHSRWURãQMH =DWR VH NDåH GD XJRVWLWHOMVND SRGX]HüD X] WXULVWLþNH DJHQFLMH L SURPHWQD SRGX]HüD SUHGVWDYOMDMX RNRVQLFX SRWSXQRJ ]DGRYROMHQMD WXULVWLþNH SRWUDåQMH 2QL VX WHPHOMQLQRVLWHOMLWXULVWLþNHSRQXGH 6 RE]LURP QD RYDNDY ]QDþDM XJRVWLWHOMVWYD X SRGPLUHQMX XNXSQH WXULVWLþNH potrošnje, svaki nositelj ugostitelMVNH SRQXGH PRUDR EL VYRMH XVOXJH XþLQLWL ãWR DWUDNWLYQLMLP D WR VH SRVWLåH VDPR VWDOQLP SUDüHQMHP SRWUHED L ]DKWMHYD SRWURãDþD PDUNHWLQãNLP QDVWXSRP QD WUåLãWX VWDOQLP SUDüHQMHP NRQNXUHQFLMH XVDYUãDYDQMHP


UDGD L RUJDQL]DFLMH SRVORYDQMD L RVRELWR VWDOQRP HGXNDFLMRP NDGURYD 7X DNWLYQRVW QD]LYDPR SULODJR DYDQMHP SRQXGH ]DKWMHYLPD WXULVWLþNH SRWUDåQMH 7DNYD RULMHQWDFLMD XJRVWLWHOMVWYD QHRSKRGQD MH QH VDPR NRG SUXåDQMD XVOXJD WXULVWLPD YHü L NRG zadovoljavanja ugostiteljskih potreba domicilnog stanovništvD MHU WDM REOLN SRVORYDQMD RVLJXUDYDNRQWLQXLUDQXGMHODWQRVW]DUD]OLNXRGWXULVWLþNHNRMDMHXJODYQRPVH]RQVNRJD NDUDNWHUD 9DOMD LVWDNQXWL L KHQGLNHS XJRVWLWHOMVWYD D NRML VH RGQRVL QD EURMQH YDQMVNH XWMHFDMH QD QMHJRYX GMHODWQRVW 1DLPH PQRJREURMQL QRVLWHOML WXULVWLþNH SRQXGH L VXGLRQLFLXWXULVWLþNRPSURL]YRGXPRJXVYRMRPEROMRPLOLORãLMRPDNWLYQRãüX]QDþDMQR SRWSRPRüL DOL L RQHPRJXüLWL HILNDVQLMH L]YUãDYDQMH ]DGDWDND VDPRJ XJRVWLWHOMVWYD QHRYLVQRRQMHJRYXQDSRUX]DSRWSXQLMLPREDYOMDQMHPVYRMHJDQDMYDåQLMHJGLMHOD ]DGDüHX]DGRYROMHQMXWXULVWLþNHSRWUDåQMHLSRWURãQMH7RMHQDURþLWRL]UDåHQRXRQRP GLMHOXXJRVWLWHOMVWYDNRMHMHQHSRVUHGQRYH]DQRX]WXULVWLþNRJRVSRGDUVWYRMHUVXWXULVWL XSUDYLOXYUORNULWLþQLSUHPDQHGRVWDFLPDSRQXGHXXVSRUHGELVRQLPãWRVXYHüLPDOL SULOLNHGRELWLXVYRMLPLOLQHNLPGUXJLPGREURRUJDQL]LUDQLPJRVSRGDUVWYLPDLUD]YLMHQLP WUåLãQLPSRQXGDPD.DNRSUHNRYLãHRGSRORYLFHXNXSQHWXULVWLþNHSRWURãQMHRWSDGDQD XJRVWLWHOMVNH XVOXJH VDPLP WLPH XJRVWLWHOMVWYR MH L]X]HWQR RVMHWOMLYR QD RVFLODFLMX X WXULVWLþNRPSURPHWX$NDNRWDMSURPHWSRVHEQRXQDVLPDL]UD]LWRVH]RQVNLNDUDNWHU WDþLQMHQLFDXPQRJRPHRGUH XMHLVH]RQVNLNDUDNWHUXJRVWLWHOMVNHGMHODWQRVWL 8JRVWLWHOMVNDSRGX]HüDSRVOXMXSRG]QDWQRWHåLPRNROQRVWLPDRGEURMQLKGUXJLKX VWUXNWXUL JRVSRGDUVWYD XRSüH 3RQDMSULMH QHGRVWDWDN MH HILNDVQRVWL X VH]RQVNRP NDUDNWHUXSRVORYDQMDNDGMHXJRVWLWHOMVWYRYH]DQRVDPRX]WXULVWLþNXGMHODWQRVW,]WRJD VHUD]ORJDYULMHGQRVWLPRYLQHQHNRULVWLSXQLPNDSDFLWHWRPDYHOLNLXGLROMXGVNRJUDGD X NUDWNRP YUHPHQVNRP UD]GREOMX SRVORYDQMD VPDQMXMH UHQWDELOQRVW SRVORYDQMD =ERJ WRJD MH ]QDWQD IOXNWXDFLMD RVREOMD D SRVHEQR VH MDYOMD SUREOHP RVLJXUDQMD VWUXþQRJ L NYDOLWHWQRJNDGUD6YLWLHOHPHQWLQHVDPRãWRRWHåDYDMXWHKQRORãNLSURFHVSRVORYDQMD QHJRL]QDWQRXPDQMXMHJRVSRGDUVNXYULMHGQRVWUDGDLSRVORYDQMD 5DGL XEODåDYDQMD VYLK QDYHGHQLK QHSRYROMQLK HOHPHQDWD QHRSKRGQR MH VWYDUDWL XYMHWH NRMLPD EL VH SURGXåLOD WXULVWLþND VH]RQD HILNDVQLMHP DQJDåLUDQMHP GUåDYQLK organa i institucija mjerama ekonomske politike, posebno i stoga što je veliki dio XJRVWLWHOMVWYDL]YR]QRRULMHQWLUDQR8VYLMHWXVXWHPMHUHVWDOQHLHILNDVQHQDURþLWRXID]L UD]YRMD MHU RG UD]YRMD XJRVWLWHOMVWYD XYHOLNH RYLVL QH VDPR UD]YRM WXUL]PD NDR NRPSOHNVQH JRVSRGDUVNH GMHODWQRVWL YHü QDFLRQDOQRJD JRVSRGDUVWYD XRSüH .DNR MH WXUL]DP VWUDWHãND UD]YRMQD JUDQD QDFLRQDOQRJD JRVSRGDUVWYD PH X]DYLVQRVW UD]YRMD WXUL]PD L XJRVWLWHOMVWYD QHSRVUHGQR XSXüXMH L QD PMHVWR XJRVWLWHOMVWYD X VWUDWHJLML UD]YRMDXNXSQRJDJRVSRGDUVWYD

.$5$.7(5,67,.(8*267,7(/-6.('-(/$71267, SA STAJALIŠTA POSLOVNE ORIJENTACIJE

Izmijenjeni društveni i gospodarski odnosi stavljaju djelatnost ugostiteljstvD SUHG QRYH WUåLãQH L]D]RYH þLML MH WHPHOMQL ]DKWMHY RSWLPDOQR XSUDYOMDQMH VYLP ]QDþDMQLP þLPEHQLFLPD NDNR X VDPRP XJRVWLWHOMVNRP SRGX]HüX WDNR L þLPEHQLFLPD RNUXåHQMD Temeljna vrijednost optimalnog poslovanja ogleda se u adaptivnosti, poduzetništvu i bc defg hi jkelemn koneg poln qorn s o

t peuv n v h$w s ukn xGyez t q h{ o

VWDOQRM EUL]L ]D NUHDWLYQRãüX L LQRYDFLMDPD 3ROD]HüL RG QDM]QDþDMQLMLK XQXWDUQMLK þLPEHQLNDWHþLPEHQLNDRNUXåHQMDSRVORYQDRULMHQWDFLMDXJRVWLWHOMVWYDNDRRSüLSULVWXS RþLWXMHVHXQHNROLNRRULMHQWDFLMDNRMHüHPRSREOLåHRSLVDWL 2ULMHQWDFLMD QD SRWURãDþH XJRVWLWHOMVNLK XVOXJD 3RWURãDþ LOL NRULVQLN XJRVWLWHOMVNLK XVOXJD PRUD XYLMHN ELWL SUYD L QDMYDåQLMD EULJD VYHNROLNH XJRVWLWHOMVNH DNWLYQRVWL3RWURãDþMHRGVYLKþLPEHQLNDSUYLLWHPHOMQL=DGRYROMHQMHQMHJRYLKLQWHUHVD LSRWUHEDWHPHOMQLMHVPLVDRXNXSQHSRVORYQHDNWLYQRVWL3RWURãDþDWUHEDSULGRELWLDOLL ]DGUåDWL L QLãWD QLMH WHåH RG RVWYDUHQMD WRJD FLOMD 3RWURãDþ MH RFMHQMLYDþ YULMHGQRVWL XNXSQH DNWLYQRVWL X XJRVWLWHOMVWYX L QMHJRYR ]DGRYROMVWYR SUHGVWDYOMD XVSMHK X SRVORYDQMX.RULVWRG]DGRYROMVWYDSRWURãDþDRJOHGDVHXSRYHüDQMXSRYMHUHQMDX vrijednosti usluge, u osiguranom ponovnom korištenju usluga i u pozitivnoj propagandi RYULMHGQRVWLXVOXJD7RMHEHVSODWDQSXEOLFUHODWLRQVXNRMHPXVHSURYMHUDYDLVSUDYQRVW SHUPDQHQWQRJ SUDüHQMD L DNWLYQRVW QD SODQX SRWSXQRJ ]DGRYROMHQMD ]DKWMHYD åHOMD L SRWUHED XJRVWLWHOMVNLK SRWURãDþD 7R MH WHPHOMQL XYMHW SR]LWLYQRJ SURILWDELOQRJ SRVORYDQMD6WRJDRYXRULMHQWDFLMXQDSRWURãDþDLVWDYOMDPRQDSUYRPMHVWR 2ULMHQWDFLMD QD SRVORYQL SURFHV R]QDþXMH VWDODQ QDSRU QD SREROMãDQMX VYLK þLPEHQLND SRVORYQRJ SURFHVD D VYH V FLOMHP RVLJXUDWL ãWR NYDOLWHWQLMX XJRVWLWHOMVNX XVOXJX 2YDM SURFHV ]DKWLMHYD VWDOQX DQDOL]X NOMXþQLK LQGLNDWRUD SRVORYDQMD NRML VX RG VWUDWHãNRJ ]QDþDMD ]D poslovanje. Da bi se poslovni proces uspješno realizirao ponajprije mora biti planiran, zatim analiziran sa stajališta uspješnosti primjene, i potom NRQWUROLUDQ X SUDNVL -HGQRVWDYQLMH UHþHQR VDYUãHQD YULMHGQRVW XJRVWLWHOMVNH XVOXJH SRVWLåHVHVDPRVWDOQLPXVDYUãDYDQMHPNUHDWLYQRãüXLLQRYDFLMDPD 2ULMHQWDFLMD QD XJRVWLWHOMVNR RVREOMH neophodna je zbog toga što je osoblje NUHDWLYQD L LQRYDWLYQD VQDJD MHU VDPR RQR PRåH RVWYDULWL VYH HOHPHQWH FLOMD X RULMHQWDFLMLQD SRWURãDþDL XSURFHVXUDGD=DWRXRVQLYDQMX LIRUPLUDQMXXJRVWLWHOMVNRJ SRGX]HüDOMXGVNRPVHþLPEHQLNXSRVYHüXMHL]QLPQDSDåQMD3RJUHãNHPRJXELWLWHãNH L GXJRURþQH =ERJ WRJD VH X RYRM SRVORYQRM RULMHQWDFLML WUHED NRULVWLWL VYLP SR]QDWLP metodama odabira, a kasnije obuke i usavršavanMD NDGURYD 2VQRYQH PHWRGH NRMH QDPMDPþHXVSMHKXRYRPGHOLNDWQRP]DGDWNXMHVXPHWRGHWHVWLUDQMDLRGDELUDRVREOMD 7HVWLUDQMH MH SRþHWQL NRUDN X L]ERUX RVREOMD L SUHGVWDYOMD SURYMHUX VSRVREQRVWL D VWDOQRP REXNRP XJRVWLWHOMVND GMHODWQRVW SUDWL WHKQLþNH WHKQRORãNH WUåLãQH L GUXJH SURPLMHQH SD VH QD WDM QDþLQ SULODJR XMH VXYUHPHQLP WHQGHQFLMDPD NDNR NYDOLWHWRP XVOXJDWDNRLVYRMRPSR]LFLMRPQDWUåLãWX 8 RULMHQWDFLML QD ]DSRVOHQR RVREOMH SRVHEQD EULJD VH SRVYHüXMH SRYROMQLP L SR]LWLYQLP PH XOMXGVNLP RGQRVLPD ]DWLP HOHPHQWLPD VWLPXODFLMH L NYDOLWHWQRJ QDJUD LYDQMD 7LPH VH VWYDUD ]DGRYROMVWYR UDGQLND D X XJRVWLWHOMVWYX VH NDåH ]DGRYROMDQ JRVW ]DGRYROMQR RVREOMH DOL YULMHGL L REUQXWR ]DGRYROMQR RVREOMH ]DGRYROMDQJRVW2YRWUHEDELWLPRWRSRVORYQHRULMHQWDFLMHSUHPD]QDþDMXLYULMHGQRVWL ]DSRVOHQRJRVREOMD 2ULMHQWDFLMDQDSRVORYQXHWLNXJRYRULRSRWUHELRGJRYRUQRJRGQRVDSUHPDVYLP VXEMHNWLYQLP þLPEHQLFLPD SRVORYQRJ SURFHVD D WR ]QDþL SUHPD SRWURãDþLPD ]DSRVOHQRPRVREOMX poslovnim partnerima, konkurenciji i društvu u cjelini. Ne samo PHQDGåPHQW YHü VYDNL UDGQLN PRUD XVNODGLWL SRVORYQR SRQDãDQMH V SULKYDüHQLP NRGHNVRP L SURIHVLRQDOQRP HWLNRP 1L X MHGQRM GUXJRM GMHODWQRVWL RYDM RGQRV QHPD

bc defg hi jkelemn koneg poln qorn s o t peuv n v h$w s uk n x'yez t q h{ o

WROLNR]QDþHQMHNDRXXJRVWLWHOMVWYX3UHWSRVWDYNH]DWDNDYHWLþNLRGQRVVDGUåDQHVXX dostignutom stupnju poslovne kulture, poštivanja uzanci i zakona. 2ULMHQWDFLMD QD SDUWQHUVWYR YDåQD MH ]ERJ VDPH YDåQRVWL SRVORYQLK SDUWQHUD 3RVORYQLVXSDUWQHULþLPEHQLFLXSRGX]HüXLL]YDQSRGX]HüDDWR]QDþL]DSRVOHQLX SRGX]HüX XJRVWLWHOMVNL SRWURãDþL DNWHUL NDQDOD QDEDYH L SURGDMH L JRVSRGDUVNH GUXãWYHQHLSROLWLþNHLQVWLWXFLMH,SDNQHNLRGRYLKþLPEHQLNDLPDMXYHüH]QDþHQMHSD L]GYDMDPR ]QDþDM SDUWQHUVWYD VD ]DSRVOHQLPD SUL þHPX VH X SUYL SODQ VWDYOMD SRYMHUHQMHSUHPD]DSRVOHQLPDLQMLKRYDRGDQRVWNDRRGJRYRUQDSRYMHUHQMHýYUVWLQD ovih uzajamnih odnosa osim stabilnosti unutrašnjih odnosa osigurava i zadovoljenje WHPHOMQRJDFLOMDRVWYDUHQMHNYDOLWHWQHXVOXJH 3DUWQHUVWYRVSRWURãDþLPDSRWUHEQRMHMHUSRQDMSULMHPRUDPR]DGRYROMLWLQMLKRYH ]DKWMHYH L SRWUHEH DOL L XUDGLWL WR NYDOLWHWQLMH RG NRQNXUHQFLMH 7R MH QDþLQ NDNR VH RVLJXUDYDMX VWDOQH L þYUVWH PH XVREQH YH]H L]PH X SRWURãDþD L XJRVWLWHOMVNRJ SRGX]HüDDOLLYLãHRGWRJDRYDRULMHQWDFLMDJRYRULRXVYRMHQRMILOR]RILMLGDMHSRWURãDþ YUMHGQLML GLR RG ELOR NRMHJ GLMHOD SRGX]HüD 7DNR SULKYDüHQ NRQFHSW SRVORYQH RULMHQWDFLMH SUHGVWDYOMD QRYL SUHGXYMHW SRVORYQRJ XVSMHKD MHU VH QHSRVUHGQR L VDP SRWURãDþXNOMXþXMHXSURFHVUD]YRMD 3DUWQHUVNLRGQRVLVNDQDOLPDQDEDYHLSURGDMHSRVHEQRVX]QDþDMQLVWRJDãWR MH RYH þLPEHQLNH YUOR WHãNR NRQWUROLUDWL D ]D XJRVWLWHOMVNR SRGX]HüH LPDMX L]QLPQX YDåQRVW'REULRGQRVLVGREDYOMDþLPDRVLJXUDYDMXQDPNRQWLQXLUDQXLSRYROMQXQDEDYX što nam osigurava poslovni proces i ostvarenje dobiti, a dobri odnosi s kanalima SURGDMHRVLJXUDYDMXSURGDMXXVOXJDMHUVXNDQDOLSURGDMHDNDGDMHULMHþRWXUL]PXWRVX X SUYRP UHGX WXULVWLþNH DJHQFLMH QDMEROML DPEDVDGRUL SURGDMH QDãLK XVOXJD 6DPR MH WDNRPRJXüH]DGUåDWLSRVWRMHüHLSULGRELWLQRYHNRULVQLNHXVOXJD 2ULMHQWDFLMDQDSRVORYQHUH]XOWDWHR]QDþXMHGDVPRLVSXQLOLVYHREYH]HSUHPD NOMXþQLPþLPEHQLFLPDXVSMHãQDSRVORYDQMDLGDVXRVWYDUHQLSR]LWLYQLSRVORYQLUH]XOWDWL 3R]LWLYQL L ]DGRYROMDYDMXüL D SR PRJXüQRVWL L PDNVLPDOQL SRVORYQL UH]XOWDWL VDPL SR VHEL MHVX PRWLYLUDMXüL þLPEHQLN VYLK ]DSRVOHQLK 2QL PRJX ELWL NDNR PDWHULMDOQL WDNR L QHPDWHULMDOQL0DWHULMDOQLUH]XOWDWLRJOHGDMXVHXILQDQFLMVNRPUH]XOWDWXLWRVXUH]XOWDWLX QRYFX)LQDQFLMVNLUH]XOWDWLPDRGUD]DQD]DGRYROMVWYR]DSRVOHQRJRVREOMDSODüH RQ MH LVKRGLãWH LQYHVWLFLMVNH SROLWLNH D WR ]QDþL UDVWD SRGX]HüD L QRYRJD ]DSRãOMDYDQMD SRND]DWHOMNRQNXUHQWVNHVQDJHLSR]LFLMHQDWUåLãWX 1HPDWHULMDOQL SR]LWLYQL UH]XOWDWL QLãWD PDQMH QLVX ]QDþDMQL D RJOHGDMX VH X VSRVREQRVWL XJRVWLWHOMVNRJ SRGX]HüD RGJRYRULWL ]DKWMHYLPD L SRWUHEDPD SRWURãDþD L WDNR VWYDUDWL QMLKRYR ]DGRYROMVWYR WH SRYMHUHQMH SUHPD SRGX]HüX 2QL RVLJXUDYDMX VWDELOQRVWRGQRVDVSRVORYQLPSDUWQHULPDLXJOHGQDWUåLãWXXJRVWLWHOMVNLKXVOXJD bc defg hi jkelemn koneg poln qorn s o



359,',2

(.2120,.$8*267,7(/-6.,+32'8=(û$

bc defg hi jkelemn koneg poln qorn s o



892'

8 SRþHWNX OMXGVNRJ URGD SURL]YRGQMD MH ELOD QDWXUDOQD 3URL]YRGLOR VH VDPR ]D SRWUHEH RELWHOML L SOHPHQD .DNR VX VH UD]YLMDOH SURL]YRGQH VQDJH SRYHüDYDOD VH SURL]YRGQMDLtako ljudi, pored zadovoljenja svojih potreba, imaju i višak proizvoda koje PH XVREQRUD]PMHQMXMXSDWDNRQDVWDMHVLWQDUREQDSURL]YRGQMD6YH EUåLPUD]YRMHP SURL]YRGQLKVQDJDYLãHVHSURL]YRGDSRMDYOMXMHQDWUåLãWXLWDNRJRVSRGDUVWYRVYHYLãH GRELYDUREQLNDUDNWHU5REQLNDUDNWHUJRVSRGDUVWYDRJOHGDVHXþLQMHQLFLGDYLãHQLMH FLOMSURL]YRGQMHSURL]YHVWLWDNRYHNRULVQHSURL]YRGHNRMLVXSRWUHEQLVDPRSURL]YR DþX YHü L RQH SURL]YRGH NRML VH WUDåH QD WUåLãWX L PRJX VH SURGDWL ,] WDNRYH SURL]YRGQMH QDVWDMH WUåLãQD YULMHGQRVW SURL]YRGD D NDNR VH SURL]YRG UD]PMHQMXMH L]PH X SURL]YR DþD L NXSFD MDYOMD VH L SURPHWQD YULMHGQRVW SURL]YRGD 6DGD SURL]YR Dþ QLMH ]DLQWHUHVLUDQ VDPR ]D NRULVQRVW VYRJD SURL]YRGD YHü L ]D WURãNRYH SURL]YRGQMH L ]D SURGDMQXFLMHQXNRMXQMHJRYSURL]YRGPRåHRVWYDULWLQDWUåLãWX,]RYLKUD]ORJDQDVWDMH SRWUHED ]D SURXþDYDQMHP VYLK RQLK SUREOHPD NRML VH MDYOMDMX X SURFHVX SURL]YRGQMH NDR L X RGQRVLPD QD WUåLãWX SD WDNR QDVWDMX SRVHEQH ]QDQRVWL NRMH VH EDYH RWNULYDQMHPHNRQRPVNLK]DNRQLWRVWLNRMHXWMHþXQD]ELYDQMDXSRGX]HüXLQDWUåLãWX 5D]YRMHP SURL]YRGQLK VQDJD GROD]L GR GLIHUHQFLUDQMD HNRQRPVNLK ]QDQRVWL NRMH VH IRUPLUDMX X REOLNX WULMX ]QDQVWYHQLK SRGUXþMD SROLWLþNH HNRQRPLMH NRMD SURXþDYD SURL]YRGQHVQDJHLSURL]YRGQHRGQRVHXUD]OLþLWLPGUXãWYHQRHNRQRPVNLPIRUPDFLMDPD ljudskoga društva, HNRQRPVNHSROLWLNHNRMDL]XþDYDHNRQRPVNH]DNRQLWRVWLXRNYLUX SRMHGLQLK]HPDOMDLHNRQRPLNHSRGX]HüDNRMDSURXþDYDHNRQRPLMXSRGX]HüD 6YHYHüLSUREOHPLNRMLVHMDYOMDMXXSRGUXþMXHNRQRPLMHRUJDQL]DFLMHLSRVORYDQMD SRGX]HüD SRVSMHãLOL VX GDOMQMH GLIHUHQFLUDQMH ]QDQRVWL R SRGX]HüX QD YLãH SRVHEQLK ekonomskih disciplina, kao što su: RUJDQL]DFLMDSRGX]HüDNRMDSURXþDYDVYUVLVKRGQH QDþLQHVSDMDQMDSUHGPHWDUDGDVYUVWDYDQMDUDGDLVDPRJUDGDNDNRELVHQDWDMQDþLQ RVWYDULODYHüDHNRQRPLMDVUHGVWDYDXSRGX]HüXSRVORYDQMHSRGX]HüDNRMDXND]XMHQD SRVORYH NRMH WUHED REDYLWL X SRGX]HüX D NRML VH SURåLPDMX SULQFLSLPD HNRQRPLMH L HNRQRPLNDSRGX]HüDNRMDSURXþDYDXODJDQMDXSURFHVXUDGDUH]XOWDWHSURFHVDUDGD RGQRVHL]PH XXODJDQMDLUH]XOWDWDNDRLþLPEHQLNHNRMLXWMHþXQDRYDXODJDQMD 8SURFHVXUHSURGXNFLMHXODåXVHåLYLUDGSUHGPHWLUDGDPDWHULMDO LVUHGVWYDUDGD NDNR EL VH X SURL]YRGQLP SRGX]HüLPD SURL]YHOH QRYH XSRWUHEQH YULMHGQRVWL D X SRGX]HüLPD ]D REDYOMDQMH XVOXJD GD EL VH REDYLOH RGJRYDUDMXüH XVOXJH 8ODJDQMD X SURL]YRGQMXLOLXVOXJHL]UDåDYDMXVHXQRYþDQRPLOLQDWXUDOQRPREOLNXXREOLNXWURãHQMDL XREOLNXDQJDåLUDQMD 5H]XOWDWL WLK XODJDQMD MHVX UD]OLþLWH YUVWH L NROLþLQH SURL]YRGD X SURL]YRGQLP SRGX]HüLPDLYUVWHLNROLþLQHXVOXJDXSRGX]HüLPDNRMDREDYOMDMXXVOXåQX 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]HüDMHURQROLNRNROLNRVHRVWYDUXMHYHüLUH]XOWDWX] bc defg hi jkelemn koneg poln qorn s o


ãWRMHPRJXüHPDQMHXODJDQMDWROLNRMHLUD]LQDRVWYDUHQHHNRQRPLMHSRGX]HüDYHüD 'DNOH EH] XODJDQMD þLPEHQLND X SURFHVX UHSURGXNFLMH UDGD SUHGPHWD UDGD L VUHGVWDYD UDGD QLMH PRJXüH RVWYDULWL VYUVLVKRGQX L NRULVQX SURL]YRGQMX SD NDåHPR NDNRVXWDXODJDQMDWHPHOMQDSUHWSRVWDYNDVYDNHUDFLRQDOQHLNRULVQHSURL]YRGQMH1D UD]PMHUH WLK XODJDQMD GMHOXMX EURMQL þLPEHQLFL L EH] VDJOHGDYDQMD L XSR]QDYDQMD GMHORYDQMD WLK þLPEHQLND QH EL VH PRJOR XWMHFDWL QD QMLKRYD XODJDQMD SD SUHPD WRPH QLWL QD UH]XOWDWH UDGD 6WRJD QDVWDMH L SRWUHED GD VH RQL SURXþH D ]QDQRVW NRMD SURXþDYD HNRQRPVNH SRMDYH X SRGX]HüX QMHJRYX SRYH]DQRVW V WUåLãWHP L JRVSRGDUVWYRPXFMHOLQLDQDSRVHRQDMGLRSURFHVDSURL]YRGQMHUDVSRGMHOHUD]PMHQH i potrošnje koji se doJD D X RNYLUX SRGX]HüD L QDþHOD SR NRMLPD SRVORYQL SURFHVL trebaju biti uspješniji, nazivamo HNRQRPLNDSRGX]HüD

329,-(61,5$=92-(.2120,.(32'8=(û$ .$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 GUXãWYR 1DLPH RG SRþHWND VYMHVQRJ OMXGVNRJ UDGD OMXGL QDVWRMH UDG obaviti organizirano i štedljivo. To su osnovni elementi i ekonomike NDR ]QDQVWYHQH GLVFLSOLQH(NRQRPLNDMHSULVXWQDXVYDNRMOMXGVNRMGMHODWQRVWLSDLRQRMQDMSULPLWLYQLMRM .DNRRQGDREMDVQLWLþLQMHQLFXGDVHHNRQRPLNDNDR]QDQRVWMDYOMDWHNSRþHWNRPRYRJD VWROMHüDSDWDNRVSDGDXUHGQDMPOD LK]QDQVWYHQLKGLVFLSOLQD" 'RNVXVHEURMQHGUXJH]QDQRVWLQDVWDOHMRãXVWDURPYLMHNXDNRMHVXVHEUåHLOL VSRULMHQRLSDNVWDOQRUD]YLMDOHPDWHPDWLNDIL]LNDILOR]RILMDDVWURQRPLMDLGUXJH GRWOH HNRQRPLNDNDR]QDQRVWQDVWDMHWHNSUYLKJRGLQDVWROMHüD.RMLVXUD]OR]LWRPH" 'XJR VX JRGLQD X FHQWUX NDNR SUDNWLþQLK WDNR L WHRULMVNLK LQWHUHVD ELOL PDNUR SUREOHPL GUXãWYD JRVSRGDUVWYD SD L VDPRJ SRGX]HüD , PDGD MH X JRVSRGDUVWYX SURL]YRGQMD SUHGVWDYOMDOD WHPHOMQX SUHRNXSDFLMX VYL SURFHVL L SUREOemi rješavali su se QDWHPHOMXLVNXVWDYDLWHNNDGDVXVHSUREOHPLWROLNRQDJRPLODOLRGQRVQRNDGQDVWDMX YHOLND SRGX]HüD V YHOLNLP EURMHP UDGQLND LVNXVWYR YLãH QLMH PRJOR GDWL RGJRYRUH QD EURMQHVORåHQHSUREOHPHWHVHL]OD]WUDåLX]QDQVWYHQRPSULVWXSXu rješavanju svih tih SUREOHPD 'R QDVWDQND HNRQRPLNH NDR ]QDQVWYHQH GLVFLSOLQH YHü VX UD]YLMHQH QHNH GUXJH HNRQRPVNH ]QDQRVWL DOL VH RQH WDNR HU SUHWHåLWR EDYH PDNURHNRQRPVNLP SUREOHPLPD SUL þHPX SRVHEQR LVWLþHPR SROLWLþNX HNRQRPLMX .ODVLFL SROLWLþNH HNRQRPLMH 6PLWK L 5LFDUGR VYRMD WHRULMVND UD]PDWUDQMD SRVYHüXMX SRQDMSULMH SUREOHPDWLFL UDVSRGMHOH VWYDUDQMX L SRYHüDQMX QDURGQRJ GRKRWND L EURMQLP GUXJLP PDNURHNRQRPVNLP SUREOHPLPD JRVSRGDUVWYD D SRWSXQR ]DSRVWDYOMDMX WHPHOMQX VWDQLFX JRVSRGDUVWYD – SRGX]HüH 8 QMLKRYLP VH UDGRYLPD WHN QD]LUH SRGX]HüH NDR L]YRUQRPMHVWRSUHNRNRMHJDVHPRåHSRQDMYLãHXWMHFDWLQDVYHJOREDOQHSUREOHPHNRML VXELOLSUHGPHWQMLKRYHWHRULMVNHSUHRNXSDFLMH 1R QH ]DþX XMH QMLKRY SULVWXS RYRM SUREOHPDWLFL DNR ]QDPR GD L GDQDV SRVWRMH PLãOMHQMD NDNR VH EURMQLP SUREOHPLPD X SRGX]HüX PRåH XSUDYOMDWL VDPR QD WHPHOMX


SUDNVH LOL þDN SULURGQRJ GDUD 6YDNDNR WDM SULVWXS QHPD ]QDQVWYHQR XWHPHOMHQMH L WDNRYHSRMDYH]QDþDMQRXWMHþXQDXVSMHãQRVWSRVORYDQMDSRGX]HüD 0DGD YHü X VWDURM *UþNRM VXVUHüHPR SUYD UD]PDWUDQMD L] REODVWL RUJDQL]DFLMH WDGDãQMLK UDGLRQLFD WHN X VUHGQMHP YLMHNX QDVWDMX SUYD SLVDQD GMHOD L] SRGUXþMD HNRQRPLNH SRGX]HüD 3RQDMSULMH VH UD]PDWUDMX SLWDQMD RUJDQL]DFLMH WUJRYDþNLK SRGX]HüDLEDQDND7DNRVHX,WDOLMLUD]YLMD]QDQRVWRHNRQRPLFLWUJRYDþNRJSRGX]HüD 7DOLMDQVNL WUJRYDF L] *HQRYH 'RPHQLFR 3DULD piše djelo “Il Negociante” (Genova, JRGLQH X NRMHP UDVSUDYOMD R RUJDQL]DFLML WUJRYLQH L WUJRYDþNRJ SURPHWD D X )UDQFXVNRM JRGLQH -DFTXHV 6DYDU\ piše djelo “Le parfait Negociante” u NRMHPXGDMHRSLVLDQDOL]XWHKQLNHWUJRYDQMD 2G QDãLK ]QDQVWYHQLND WRJD YUHPHQD LVWLþHPR %HQX .RWUXOMHYLüD NRML UD]PDWUD problematiku dvojnoga knjigovodstva u djelu naslova “O trgovini i savršenom trgovcu” (“Della mercatura et del mercanto perfetto”) koje je napisano još 1458., a tiskano u 9HQHFLMLJRGLQHLNDVQLMHXQHNROLNRL]GDQMDX)UDQFXVNRM ,DNR QDYHGHQH UDGRYH XEUDMDPR X WHRULMVND UD]PDWUDQMD R HNRQRPLFL WRJD YUHPHQD RQL LPDMX PDOR ]DMHGQLþNRJD V GDQDãQMRP ]QDQRVWL R HNRQRPLFL .DNR MH YLGOMLYRXWLPGMHOLPD]DVWXSOMHQDMHSUREOHPDWLNDL]SRGUXþMDUDþXQRYRGVWYDWUJRYDþNH WHKQLNH L WUJRYDþNRJ SUDYD D WR SUHGVWDYOMD VDPR GLR RQRJD ãWR GDQDV REXKYDüD HNRQRPLNDSRGX]HüDNDR]QDQRVW 3RVOMHGQML ]QDþDMQLML DXWRU L] WRJ YUHPHQD NRML VYRMD GMHOD SRVYHüXMH HNRQRPLFL SRGX]HüD MH Karl Günter Ludovici. On, u svojem djelu “Die eröffnete Akademie der Kaufleute” (1765. godine), ekonomske znanosti dijeli na dva dijHOD L WR RVQRYQH L SRPRüQHLOLVSRUHGQHHNRQRPVNH]QDQRVWL8RVQRYQHXEUDMD]QDQRVWRURELWUJRYLQLL NQMLJRYRGVWYXDXSRPRüQH]QDQRVWRQRYFXHNRQRPVNXJHRJUDILMXWUJRYDþNRSUDYR LWUJRYDþNXSROLWLNX]HPOMH 3RVOLMH /XGRYLFLD GR VUHGLQH VWROMHüD QHPD VSRPHQD YULMHGQLK UDGRYD R HNRQRPLFL 8 WLK VWR JRGLQD QDJOR VH UD]YLMD LQGXVWULMD QDURþLWR SRþHWNRP VWROMHüD SD MH WR YMHURMDWQR UD]ORJ ]DSRVWDYOMDQMD HNRQRPLNH D IDYRUL]LUDQMD WHKQLNH L WHKQLþNLKSUREOHPD 8 WHRULMVNLP SULVWXSLPD SUREOHPLPD HNRQRPLMH X WR YULMHPH VYH MH SULVXWQLMD SROLWLþNDHNRQRPLMDþLMLMHQDM]QDþDMQLMLSUHGVWDYQLN.DUO0DU[ 1DLPHLQGXVWULMVNDUHYROXFLMDNRMDNDUDNWHUL]LUDVWROMHüHXQRVLXSURL]YRGQHL društvene odnose brojne nRYHþLPEHQLNHRGNRMLKMHQDM]QDþDMQLMLSRMDYDRUJDQL]LUDQH UDGQLþNH NODVH QDVXSURW NDSLWDOLVWLþNRP QDþLQX SURL]YRGQMH 2GJRYRUH QD QRYH društvene i proizvodne odnose mogla je u to vrijeme dati samo ekonomska znanost NDRãWRMHSROLWLþNDHNRQRPLMD 6GUXJHVWUDQHVWYDUDQMHPYHOLNLKSRGX]HüDNRQFHPVWROMHüDQDVWDMXEURMQL problemi koje dotadašnja praksa više nije mogla rješavati, a posebno nije mogla XVNOD LYDWLRJURPQHPDWHULMDOQHþLPEHQLNHNRMLVXVHQDãOLXSURL]YRGQRPSURFHVXV OMXGVNLP þLPEHQLNRP Dotadašnja saznanja kako o organizaciji tako i o ekonomici SRVWDOL VX ³XVNR JUOR´ ]D GDOMQML QDSUHGDN SRGX]HüD L JRVSRGDUVWYD XRSüH 6DPR bc defg hi jkelemn koneg poln qorn s o


iskustvo više nije moglo dati odgovore na brojna komplicirana pitanja, a posebno ne na SRWUHEX KDUPRQLþQH VXUDGQMH VYLK VXGLRQLND SURL]YRGQRJ SURFHVD 3RGX]HüD SRVWDMX VYH VORåHQLML RUJDQL]PL X NRMLPD VXGMHOXMH QD WLVXüH UDGQLND UD]OLþLWLK VWUXþQRVWL VNORQRVWLLLQWHUHVDXSURFHVXUDGDNRULVWHVHYHüRJURPQDLUD]QRYUVQDWHKQLþNLVYH VORåHQLMDVUHGVWYDDVYHWR]DKWLMHYDQRYDLVSHFLILþQD]QDQMD1LãWDVHYLãHQHPRåH SUHSXVWLWL VDPR LVNXVWYX L VWLKLML WUåLãWD D WURãNRYL SURL]YRGQMH SRVWDMX GRPLQDQWDQ þLPEHQLNRNRMHPXVHPRUDYRGLWLUDþXQD 8VSRUHGR V UD]YRMHPWHKQLNH L WHKQRORJLMH UD]YLMDMX VH L SRGX]HüD D X QMLPD VH MDYOMDMX EURMQL SRMHGLQFL NRML QDVWRMH RWNULWL L SULPLMHQLWL QRYH PHWRGH QD SRGUXþMX UMHãDYDQMDSUREOHPDRUJDQL]DFLMHLUXNRYR HQMDLWDNRVWYRULWL]DVYRMDSRGX]HüDYDåQH SUHGQRVWL QD WUåLãWX 7L SRMHGLQFL VYRMD LVWUDåLYDQMD RVLm što primjenjuju u praksi, objavljuju i kao teorijske radove. Ti radovi predstavljaju temelj na kojemu se nešto NDVQLMHUD]YLMDL]QDQRVWRHNRQRPLFLSRGX]HüD 7DLVWUDåLYDQMDLSURXþDYDQMDEURMQLKQRYLKSUREOHPDXSRGX]HüXSUHGVWDYOMDMXX SUDNWLþQRP D NDVQLMH L X WHRULMVNRP VPLVOX RVDPRVWDOMHQMH HNRQRPLNH SRGX]HüD NDR ]DVHEQHGLVFLSOLQH7RPHSRJRGXMH LþLQMHQLFD GDVHRWYDUDMX EURMQHSRVORYQH ãNROH L nagli razvitak znanstvene organizacije rada. Prve visoke poslovne škole osnivaju se X/HLS]LJXL%HþXQDVDPRPNUDMXVWROMHüDDVDPRNRMXJRGLQXNDVQLMH JRGLQHL]OD]LLSUYLþDVRSLVVSRGUXþMDHNRQRPLNHSRGX]HüD³ýDVRSLV]DLVWUDåLYDQMDX HNRQRPLFLSRGX]HüD´ =DQLPOMLYRMHGDWDMþDVRSLVL]OD]LLGDQDV 1DVWRMHüL SURQDüL RGJRYRUH QD VORåHQD SLWDQMD RUJDQL]DFLMH YHOLNLK SRGX]HüD SRMDYOMXMH L UD]YLMD ]QDQVWYHQD RUJDQL]DFLMD UDGD 7DNR EURMQL SUDNWLþDUL QD RYRP SRGUXþMX VYRMD LVWUDåLYDQMD REMDYOMXMX L X WHRULMVNLP UDGRYLPD 1DMþXYHQLML PH X QMLPDVX$PHULNDQFL)UHGHULF7D\ORUL+HQU\)RUGWH)UDQFX]+HQU\)D\RO1RSULMH RVYUWD QD QMLKRYD LVWUDåLYDQMD L GMHOD YDOMD VSRPHQXWL %ULWDQFD $OIUHGD 0DUVKDOOD NDR QDMLVWDNQXWLMHJ SUHGVWDYQLND QHRNODVLþQH ãNROH L DXWRUD þXYHQRJ GMHOD ³1DþHOD HNRQRPLNH´ 2YR GMHOR VSDGD PH X QDMþXYHQLMD L] HNRQRPVNH ]QDQRVWL XRSüH,QDþH0DUVKDOOMHXVYRMLPGMHOLPDSLVDRRQRYFXERJDWVWYXLEODJRVWDQMX D HNRQRPLFL MH SRGX]HüD SULãDR NDR þLVWRM L SULPLMHQMHQRM ]QDQRVWL %DYLR VH mikroanalizama, teorijom troškova SRVHEQRJUDQLþQLKWURãNRYD UD]YLRMHWHRULMXILUPH LEDYLRVHVRFLMDOQLPSUREOHPLPDSUDYLþQRPUDVSRGMHORPERJDWVWYD UDGQLãWYD =QDþDMQLMH WHRUHWLþDUH WRJD GRED D NRML VYRMH WHRULMVNH UDVSUDYH QDVODQMDMX QD SURYMHUHQD SUDNWLþQD LVNXVWYD YHü VPR LVWDNQXOL 0H X QMLPD MH QDMSR]QDWLML )UHGHULF 7D\ORU ]DþHWQLN L SUHGVWDYQLN ]QDQVWYHQH RUJDQL]DFLMH UDGD 3RWDNQXW EURMQLPSUREOHPLPDL]SRGUXþMDRUJDQL]DFLMHUDGDUD]YLMDVWXGLMYUHPHQDVWXGLMSRNUHWD LVWXGLMUDGDXRSüH2GYDMDSULSUHPu rada od njegova izvršenja te uvodi norme rada i normative utroška materijala. Takav pristup organizaciji rada zahtijevao je i nov pristup L]REUD]ELLRVSRVREOMDYDQMXNDNRUDGQLNDWDNRLUXNRYRGLWHOMDXSRGX]HüX1RUPHUDGD XWYU LYDR MH SUHPD VSRVREQRVWL najboljeg radnika, što je kod ostalih radnika izazivalo RWSRU 7DNR MH X] VYH ]DVOXJH QD SRGUXþMX L]XþDYDQMD RUJDQL]DFLMH UDGD RVWDR ]DSDPüHQ L NDR RVSRUDYDWHOM VRFLMDOQRJ DVSHNWD L EULJH ]D UDGQLNH ,SDN QMHJRYH VX ]DVOXJHQDSRGUXþMX]QDQVWYHQHRUJDQL]DFLMHUDGDQHPMHUOMLYH +HQU\ )RUG $PHULNDQDF L YODVQLN þXYHQH DXWRPRELOVNH LQGXVWULMH SR]QDWMHSRQDMSULMHSRWRPHãWRXSURL]YRGQMXDXWRPRELODLXRSüHXSURL]YRGQMXSUYL


XYRGLWHNXüXYUSFX=DUD]OLNXRG7D\ORUD)RUGULWDPUDGDSULODJR XMHVSRVREQRVWLPD UDGQLND ,DNR MH SULPMHQRP WHNXüH YUSFH ]QDWQR SRYHüDR SURL]YRGQRVW UDGD SRMHGQRVWDYLR UDGQH SURFHVH LSDN VH X WRM UDFLRQDOL]DFLML SRMDYLR RGUH HQL SUREOHP X REOLNXSRMDþDQHLQWHQ]LILNDFLMHRGUH HQLKUDGQMLLSRNUHWDLPRQRWRQLMHUDGQRJDSURFHVD 1DSLVDRMHGMHOR³0RMåLYRWLUDG´0\/LIHDQG:RUN 7D\ORU L )RUG ELOL VX SRQDMSULMH SUDNWLþDUL 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 NRþL L QDMEROMH RUJDQL]LUDQXSURL]YRGQMX$GPLQLVWUDFLMRP)D\ROVPDWUDVYHGUXJHSRVORYHXSRGX]HüX RVLP QHSRVUHGQH SURL]YRGQMH 1DSLVDR MH GMHOR ³,QGXVWULMVND L RSüD DGPLQLVWUDFLMD´ $GPLQLVWUDWLRQ LQGXVWULHOOH HW JpQpUDOH 8 WRP GMHOX GHILQLUDMXüL SRMDP DGPLQLVWUDFLMH L]QLR MH SHW QMHQLK XQLYHU]DOQLK ]QDþHQMD SUHGYLGMHWL RUJDQL]LUDWL QDUH LYDWL XVNOD LYDWL L QDG]LUDWL 3R )D\ROX WHPHOMQD MH ]DGDüD DGPLQLVWUDFLMH SURQDODåHQMHQDMEROMHJQDþLQD]DUDFLRQDOQRXSUDYOMDQMHSRGX]HüHP 1D SUDNWLþQLP L WHRULMVNLP ]DVDGDPD QDYHGHQLK DXWRUD HNRQRPLND SRGX]HüD definitivno je postala samostalna znanstvena, a otvaranjem škola na kojima se SURXþDYDLQDVWDYQDGLVFLSOLQD 8þHQMH L ]QDQVWYHQD LVWUDåLYDQMD WH WHRULMVNL UDGRYL 7D\ORUD L )D\ROD ELOL VX WROLNR ]QDþDMQL GD VH X HNRQRPVNRM ]QDQRVWL L GDQDV VXVUHüX SRMPRYL ³WD\ORUL]DP´ L ³ID\ROL]DP´ 6OLMHGRP WRJD QMLKRYR XþHQMH LPD EURMQH L ]QDþDMQH VOMHGEHQLNH RG NRMLK LVWLþHPR)UDQND*LOEUHWKD+HQU\D*DQWDL+DUULQJWRQD(PHUVRQD )UDQN*LOEUHWKWYUGLNDNRXYLMHNSRVWRMLMHGQDQDMEROMDPHWRGDUDGDDOLVHRQD QHVPLMHVKYDWLWLNDRDSVROXWQDLQHGRVWLåQDYHüQDSURWLYUHODWLYQDRGQRVQRGDMHWD PHWRGD GR RGUH HQRJ YUHPHQD QDMEROMH SR]QDWD PHWRGD 3RVHEQR VH SRVYHWLR ispitivanju psiholoških utjecaja, i to ne samo u procesu rada nego i izvan njega, te je VPDWUDR L]X]HWQR ]QDþDMQLP L YDåQLP NXOWXUQR X]GL]DQMH UDGQLND 7DM EL VH SULVWXS SUREOHPDWLFL UDGD PRJDR WUHWLUDWL kao primjena psihologije u gospodarstvu, što danas SUHGVWDYOMDSRVHEQX]QDQRVWNRMXQD]LYDPRLQGXVWULMVNDSVLKRORJLMD +HQU\ *DQW NRML MH ELR 7D\ORURY VXUDGQLN QDVWRMDR MH XRþDYDMXüL QHGRVWDWNH 7D\ORURYLK SUDNWLþQLK L WHRULMVNLK LVWUDåLYDQMD XQLMHWL X VYRMD LVWUDåLYDQMD L X SUDNWLþQX SULPMHQXKXPDQHLVRFLMDOQHHOHPHQWH=DVWXSDWH]XNDNRXSURFHVUDGD]DUD]OLNXRG 7D\ORURYLK VWURJLK QRUPL L GLIHUHQFLMDOQLK DNRUGQLK VXVWDYD QDJUD LYDQMD WUHED XQRVLWL ãWRMHPRJXüHYLãHKXPDQLKHOHPHQDWDLVLOX]DPLMHQLWL]QDQMHP +DUULQJWRQ (PHUVRQ NDR L *DQW QDVWRML KXPDQL]LUDWL RGQRVH X SURL]YRGQML WH VPDWUD NDNR VH XVSMHãQRVW QH VDVWRML X HNVWUHPQLP QDSRULPD YHü QDSURWLY X HOLPLQLUDQMXQDSRUDLJXELWDNDVYDNHYUVWH3R(PHUVRQXHILNDVQRVWVHPRåHSRVWLüLL WR XVSMHãQLMH SREROMãDQMHP XYMHWD UDGD L XYMHWD ]D UDGQLND SRMHGLQDþQR L NROHNWLYQR 7DNRüHVHVPDWUD(PHUVRQSREROMãDYDWLRSüHGUXãWYHQLXYMHWLXFMHOLQL 'RNVXVHQDYHGHQLDXWRULQDMYHüLPGLMHORPEDYLOLSUREOHPLPDRUJDQL]DFLMHUDGDL svih elemenata koji pospješuju rezultate rada, neposrednim problemima i elementima XVSMHãQRVWL SRVORYDQMD EDYLOD VH MHGQD GUXJD JUXSD ]QDQVWYHQLND 2QL LVWUDåXMX WURãNRYHFLMHQHSURILWUDþXQRYRGVWYRLELODQFX bc defg hi jkelemn koneg poln qorn s o


0H X ]QDþDMQLMH LVWUDåLYDþH QDYHGHQLK PMHULOD XVSMHãQRVWL SRVORYDQMD VYDNDNR WUHED LVWDNQXWL QMHPDþNH ]QDQVWYHQLNH 1DM]QDþDMQLML MH (XJHQ 6FKPDOHQEDFK NRML XYRGLNYDQWLWDWLYQXDQDOL]XLXVSRUH LYDQMHNRULVWLXþLQDND LWURãNRYDSDMHLWHPDWLND QMHJRYLK GMHOD YH]DQD X] WH SUREOHPH 7DNR MH REMDYLR GMHOD ³2EUDþXQ WURãNRYD L SROLWLNDFLMHQD´³.RQWQLSODQ´L³'LQDPLþQDELODQFD´ +HLQULFK 1LNOLVFK MH QDMþYUãüH ]DVWXSDR WH]X GD VH X FHQWDU VYLK HNRQRPVNLK LVWUDåLYDQMDXYLMHNPRUDVWDYLWLSRGX]HüHLSULWRPUDGQLNDSRVWDYOMDNDRFHQWUDOQXILJXUX VYLK RGQRVDX SURFHVXUDGDWHMH L]QLRLGHMXNDNRLVDPLUDGQLFLWUHEDMXVXGMHORYDWLX UDVSRGMHOLUH]XOWDWDUDGD1DSLVDRMHGMHOR³(NRQRPLNDSRGX]HüD´8RYRMJUXSLDXWRUD QDMSR]QDWLMLMH)ULW]1RUGVLHFNNRMHJDPQRJLSRLGHMDPDLQRYLPWHRULMDPD]QDQRVWLR RUJDQL]DFLML SRGX]HüD 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 VUHGLãQMD WRþND RG NRMH WUHED XYLMHN SROD]LWL X UD]YLMDQMX RSüH ]QDQRVWL R RUJDQL]DFLML UDGD0H XQRYLMHDXWRUHL]RYHJUXSHWUHEDMRãLVWDNQXWLL.RQUDGD0HOOHURZLF]DLWR SRVHEQR VWRJD ãWR RQ SUYL GRVOMHGQR RVDPRVWDOMXMH HNRQRPLNX SRGX]HüD NDR ]QDQVWYHQX GLVFLSOLQX X RGQRVX SUHPD GUXJLP HNRQRPVNLP GLVFLSOLQDPD 3RVHEQX SDåQMX SRVYHüXMH SUREOHPDWLFL WURãNRYD NDONXODFLMDPD DOL L SRVORYQRM SROLWLFL =QDþDMQLMDVXPXGMHOD³3ROLWLNDSRGX]HüD´L³(NRQRPLNDLQGXVWULMVNLKSRGX]HüD´ 1DYHVWüHPRLDXWRUHNRMLVXVYRMLP]QDQVWYHQLPGRSULQRVRPQDSROMXHNRQRPLNH RELOMHåLOL VWROMHüH 3RQDMSULMH LVWLþHPR þXYHQRJ -RKQD 0D\QDUGD .H\QHVD 2YDM VOMHGEHQLN DOL L 0DUVKDOORY XþHQLN SULYXNDR MH VYMHWVNX SR]RUQRVW GMHORP “Kraj ODLVVH] IDLUH´ D VYMHWVNX MH VODYX VWHNDR GMHORP ³2SüD WHRULMD ]DSRVOHQRVWL NDPDWD L QRYFD´ 8 VYRMLP GMHOLPD ]DODåH VH ]D LQWHUYHQFLMX NDSLWDOLVWLþNHGUåDYHXJRVSRGDUVNLåLYRWMHUMHVPDWUDRGDPHKDQL]PLNDSLWDOLVWLþNRJD JRVSRGDUVWYD QH PRJX QD GXOML URN RVLJXUDWL SXQX ]DSRVOHQRVW SD VH ]ERJ WRJD ]DODJDR]DQLVNHNDPDWHMHU]DSRVOHQRVWVPDWUD.H\QHVRYLVLRXNXSQRMSRWUDåQMLD RQD VH RSHW VDVWRML RG SRWUDåQMH ]D SRWURãQLP GREULPD L RG LQYHVWLFLMVNH SRWUDåQMH =DODJDRVH]DVRFLMDOQXSUDYGXLRVREQHVORERGH 3RVHEQR LVWLþHPR (ULFKD *XWHQEHUJD ]ERJ QMHJRYH þXYHQH WULORJLMH NRMD QRVL QDVORY ³2VQRYH HNRQRPLNH SRGX]HüD – Proizvodnja, Prodaja, Financiranje”. Sam naziv ovoga znanstvenog djela govori o tome što je u svojim znanstvenim LVWUDåLYDQMLPD VWDYLR X SUYL SODQ 'DNOH SURL]YRGQMX SURGDMX L ILQDQFLUDQMH NDR IXQNFLRQDOQDSRGUXþMDQDNRMLPDVHGRQRVHWHPHOMQHSRVORYQHRGOXNH -DQ 7LQEHUJHQ SUYL MH GRELWQLN 1REHORYH QDJUDGH ]D HNRQRPLMX =DþHWQLN MH HNRQRPHWULMH SD MH QD WX WHPX QDSLVDR L XGåEHQLN ³(FRQRPHWULH´ 1DSLVDR MH još mnoga druga djHOD X NRMLPD MH REUDGLR SUREOHP FHQWUDOL]DFLMH L GHFHQWUDOL]DFLMH X HNRQRPVNRMSROLWLFLNDRLUDVSRGMHOXGRKRWND -RKQ.HQQHWK*DOEUDLWKSURVODYLRVHGMHORP³1RYDLQGXVWULMVNDGUåDYD´XNRMHP LVWLþHRVDPRVWDOMHQMHLSRPDNPRüLRGYODVQLNDNDWHKQRVWUXNWXULXSRGX]HüXNRMLRG YODVQLND SUHX]LPD XSUDYOMDþNX IXQNFLMX ]DWLP GMHORP ³(NRQRPLND L MDYQL FLOM´ X NRMHP RSLVXMH PMHVWR L SR]LFLMX QD WUåLãWX GLYRYVNLK L PDOLK SRGX]HüD WH GMHORP ³'RED QHL]YMHVQRVWL´XNRMHPJRYRULRWHãNRüDPDSRX]GDQRJSUHGYL DQMDXSRVORYDQMX


3DXO$6DPXHOVRQWDNR HUGRELWQLN1REHORYHQDJUDGH]DHNRQRPLMXQDSLVDRMH EURMQD GMHOD L] SRGUXþMD HNRQRPVNLK ]QDQRVWL 1DMSR]QDWLMD VX ³2VQRYH HNRQRPVNH DQDOL]H´³(NRQRPLND´L³(NRQRPVNDþLWDQND´6DPXHOVRQNRULVWLPDWHPDWLþNHPHWRGH LVWUDåXMXüLNOMXþQHHNRQRPVNHSUREOHPHSUYHQVWYHQRSURL]YRGQMXSRQXGXSRWUDåQMX GLQDPLNXHNRQRPVNRJUD]YLWND]DSRVOHQRVWLUDVSRGMHOX .DR ãWR VH YLGL DXWRUL QRYLMHJD YUHPHQD YLãH SDåQMH SRVYHüXMX HOHPHQWLPD XQDSUH HQMD SRVORYDQMD SRGX]HüD NDR ãWR VX REUDþXQ WURãNRYD SRVHEQR JUDQLþQLK WURãNRYD SROLWLND SURGDMQLK FLMHQD DQDOL]D YULMHGQRVWL L]UDþXQDYDQMH UHQWDELOQRVWL SURFMHQDUDGQRJGRSULQRVDSODüDQMHUDGDLVOLþQR7DNR HUVYHYLãHSDåQMHSRVYHüXMX PH XOMXGVNLP RGQRVLPD QDNRQ ãWR MH GHILQLWLYQR XWYU HQR GD MH OMXGVNL þLPEHQLN SUHVXGDQ X VYDNRM UDGQRM VUHGLQL GD MH SRGX]HüH RVLP JRVSRGDUVND L VRFLMDOQD VUHGLQDLGDXSRGX]HüXRVLPIRUPDOQHSRVWRMLLQHIRUPDOQDRUJDQL]DFLMD 1DVWDQNRPVRFLMDOLVWLþNRJGUXãWYHQRJVXVWDYDLX]HPOMDPDNRMHVXSULKYDWLOHWDM VXVWDY MDYOMDMX VH EURMQL DXWRUL NRML VH EDYH L]XþDYDQMHP SUREOHPD HNRQRPLNH DOL SRQDMSULMH HNRQRPLNH SRMHGLQLK JRVSRGDUVNLK SRGUXþMD SD VH WDNR L X ELYãRM -XJRVODYLML QDURþLWR X SRþHWNX IRUPLUDQMD GUåDYH MDYOMDMX GMHOD NRMD QRVH QD]LY HNRQRPLND LQGXVWULMH HNRQRPLND SROMRSULYUHGH L GUXJR 5LMHWNR VH VXVUHüX UDGRYL V QDVORYQRP VLQWDJPRP HNRQRPLND LQGXVWULMVNLK SRGX]HüD L VOLþQR 7HRULMVNL SULVWXSL QDURþLWR X ELYãHP 6RYMHWVNRP 6DYH]X LPDMX NULWLþNL WRQ SUHPD WHRULMVNLP SUDYFLPD DXWRUD L] NDSLWDOLVWLþNLK ]HPDOMD PH X NRMLPD MH 7D\ORU QDMþHãüH L QDMåHãüH NULWL]LUDQ 6YL WL WHRULMVNL SULVWXSL SRG VQDåQLP VX XWMHFDMHP LGHRORãNLK RSUHGMHOMHQMD L EH] ]QDþDMQLMH]QDQVWYHQHXWHPHOMHQRVWL 9Hü VPR UDQLMH spomenuli autora našeg porijekla iz ranijeg razdoblja %HQX .RWUXOMHYLüD NRML LPD ]QDþDMQR PMHVWR X L]XþDYDQMX HNRQRPLNH =QDWQR NDVQLMH RG RYRJDXWRUDMDYOMDVH%ODå/RUNRYLü– NRMLMHJRGLQHQDSLVDRGMHOR ³3RþHODSROLWLþNHHNRQRPLMH´XNRMHPXSRSXWNODVLNDRYH]QDQRVWLL]QRVL³RSüLQDXN´R pojmovima proizvodnje, prometa, raspodjele i potrošnje. Ipak, temelje našoj ]QDQVWYHQRM PLVOL L] SRGUXþMD ]QDQRVWL R HNRQRPLFL GDOL VX EUDüD 2WRQ L .DPLOR Bošnjak Oton Bošnjak – osnovao je Visoku školu za trgovinu i promet u Zagrebu 1919. godine. Iz ove je Škole izrastao današnji Ekonomski fakultet u Zagrebu. Napisao je djela “Nauk o trgovini”, “Organizacija trgovine i trgovinskih pothvata” te “Burze i burzanski poslovi”. Kamilo BošnjakELRMHEDQNRYQLVWUXþQMDNSDMHL]WRJDSRGUXþMDLQDSLVDRGMHOR ³8NDPDüLYDQMHDPRUWL]DFLMDLUHQWDELOQRVWXORåHQRJNDSLWDODL]DMPRYD´ Poslije Drugog svjetskog rata u našoj se zemlji javljaju brojni znanstvenici koji, u odnosu na društvene L SROLWLþNH XYMHWH X NRMLPD GMHOXMX REMDYOMXMX ]DSDåHQH NULWLþNH UDGRYH L] SRGUXþMD HNRQRPLNH SRGX]HüD D QDMLVWDNQXWLML VX âLPXQ %DELü 0LMR 0LUNRYLü 'UDJXWLQ 'RPDLQNR )UDQMR .UDMþHYLü WH SRVOMHGQMLK JRGLQD EURMQL DXWRUL NRML þHVWR ]DMHGQLþNL XUH XMX SRMHGLQD GMHOD 7DNR MHGQR RG ]DSDåHQLMLK GMHOD SRG QD]LYRP ³(NRQRPLND SRGX]HüD´ SLãX $QWH -HODYLü 3DYDR 5DYOLü $QWH 6WDUþHYLü L -RVLS âDPDQRYLü 'R RVDPRVWDOMHQMD 5HSXEOLNH +UYDWVNH QDSLVDQL VX X GXKX bc defg hi jkelemn koneg poln qorn s o


WDGDãQMHJD YUHPHQD EURMQL UDGRYL QDMþHãüHJD QD]LYD HNRQRPLND L RUJDQL]DFLMD XGUXåHQRJUDGD âLPXQ %DELü QDSLVDR MH þXYHQL XGåEHQLN ³8YRG X HNRQRPLNX SRGX]HüD´ D 'UDJXWLQ 'RPDLQNR XGåEHQLN ³(NRQRPLND L RUJDQL]DFLMD LQGXVWULMVNLK SRGX]HüD´ Nešto ranije od ovih autora, )UDQMR.UDMþHYLüWDNR HUMHQDSLVDRXGåEHQLNH³.RQWURODL UHYL]LMDSRVORYDQMDSRGX]HüD´L³$QDOL]DSRVORYDQMDSRGX]HüD´'RYROMQRMHUHüLGDVX VH JHQHUDFLMH HNRQRPLVWD X +UYDWVNRM REUD]RYDOH L] RYRJ SRGUXþMD XSUDYR SUHNR XGåEHQLNDNRMHVXQDSLVDOLQDYHGHQLDXWRUL6YDNDNRWUHEDVSRPHQXWLL0LMX0LUNRYLüD WHQMHJRYXGåEHQLN³8YRGXHNRQRPLNX)15-´XNRMHPNULWLþNLLVWXSDSUHPDGHIHNWLPD DGPLQLVWUDWLYQRJVXVWDYDLDGPLQLVWUDWLYQLKPMHUDHNRQRPVNHSROLWLNH 1DNRQ RVDPRVWDOMHQMD 5HSXEOLNH +UYDWVNH WHPHOMQD SUHRNXSDFLMD DXWRUD MH WUDQ]LFLMDSRGX]HüDLSULODJRGEDWUåLãQLPXYMHWLPDSULYUH LYDQMD

3.1. EKONOMIKA KAO DRUŠTVENA ZNANOST

23û(1,722=1$1267,0$ U najširem smislu znanost je sinonim za znanje Znanost je oblik društvene VYLMHVWL DOL L YUVWD VYMHVQH GUXãWYHQH GMHODWQRVWL NRMRM MH WHPHOMQL FLOM XWYU LYDQMH objektivne istine o prirodnim i društvenim procesima. ýRYMHN MH RG GDYQLQH WHåLR upoznati najprije prirodna zbivanja, a kasnije i društvene odnose, njihov aktivan odnos SUHPDXNXSQLP]ELYDQMLPDXVYLMHWX DOLLSUHPDVHEL DWRSUHGVWDYOMDWHPHOMQLVPLVDR ]QDQRVWL 7DNDYVYMHVWDQLDNWLYDQRGQRVþRYMHNDSUHPDSULURGQLPLGUXãWYHQLPSRMDYDPD QMLKRYRXWYU LYDQMHRSLVLYDQMHLREMDãQMDYDQMHþLQLVDPXELW]QDQRVWL .DNRSRVWRMHEURMQHprirodne i društvene pojave, tako su brojne i znanosti koje se QMLPDEDYH,]WRJDMHUD]ORJDQDVWDODLSRWUHED]DNODVLILNDFLMRP]QDQRVWL1DMSR]QDWLMD i najjednostavnija je podjela znanosti na prirodne i društvene (sl. 6.) 2G SULURGQLK ]QDQRVWL QDMSR]QDWLMH VX IL]LND NHPLMD ELRORJLMD L GUXJH D RG GUXãWYHQLK]QDQRVWLHNRQRPVNHSUDYQHILOR]RIVNHSROLWLþNHLGUXJH'DNDNRSRVWRMHL brojne druge podjele znanosti, pa neki autori osim prirodnih i društvenih, kao temeljne GRGDMXMRãLKXPDQLVWLþNHQHNLUDGHSRGMHOXQDWHRULMVNHLSRYLMHVQHLVOLþQR =1$1267, 3ULURGQH 'UXãWYHQH 6O7HPHOMQDSRGMHOD]QDQRVWL


3.1.2. TEMELJNE DRUŠTVENE ZNANOSTI =QDQRVWLNRMHSURXþDYDMXþRYMHNDLOMXGVNXGMHODWQRVWVDVSHNWDGUXãWYHQLK odnosa nazivamo društvenim znanostima. I kod klasifikacije društvenih znanosti ima više pristupa. Potpuna klasifiNDFLMDQLMHQLPRJXüD]ERJEURMQLKSRGUXþMDOMXGVNRJ GUXãWYHQRJ åLYRWD PHWRGD QMLKRYLK LVWUDåLYDQMD SD L VSHFLILþQLK WXPDþHQMD L razumijevanja. Osim toga, nedoumice u klasifikaciji društvenih znanosti unose i brojni VWDYRYLNRMLVHRGQRVHQDWUHWPDQþRYMHNDNDRSULURGQRJ LOLGUXãWYHQRJELüD7DNRMH na primjer, medicina i prirodna i društvena znanost, jednako kao i psihologija jer se i MHGQDLGUXJD]QDQRVWEDYHþRYMHNRPLNDRSULURGQLPLNDRGUXãWYHQLPELüHP Ipak, tradicionalna je podjela društYHQLK ]QDQRVWL QD SUDYQH SROLWLþNH ekonomske, filozofske, sociološke i druge. (Sl. 7.)

'58â79(1(=1$1267,

3UDYQH

3ROLWLþNH

(NRQRPVNH

)LOR]RIVNH

6RFLRORãNH

Sl. 7. Tradicionalna podjela društvenih znanosti (.21206.(=1$1267, Kako je istaknuto, ekonomske znanosti jesu društvene znanosti =D UD]OLNX od drugih društvenih znanosti, ekonomske znanosWLSURXþDYDMXRGQRVHPH XOMXGLPDX procesu proizvodnje, raspodjele, razmjene i potrošnje materijalnih dobara(NRQRPVND ]QDQRVW SURXþDYD SUHWHåQR GUXãWYHQX VWUDQX WRJD SURFHVD NRMHJ QD]LYDPR L SURFHV GUXãWYHQHUHSURGXNFLMH2VWDOH]QDQRVWLSURXþDYDMXPDWHULMDOQXLOLWHKQLþNXVWUDQXWRJD SURFHVD 8 SURFHVX GUXãWYHQH UHSURGXNFLMH RGQRVL X SURL]YRGQML ELWQR RGUH XMX XNXSQH GUXãWYHQHRGQRVHSDLRGQRVHSRMHGLQLKGUXãWYHQLKJUXSDNODVDVWDOHåD DWLRGQRVL oslikavaju i posebne društvene, ekonomske pa LSROLWLþNHLQWHUHVHVYDNHRGWLKJUXSD (NRQRPVNH]QDQRVWLGDMXRGJRYRUQDVORåHQDSLWDQMDWLKRGQRVD (NRQRPVNH ]QDQRVWL VX L SRYLMHVQH ]QDQRVWL. Odnosi u procesu društvene UHSURGXNFLMH LPDMX VYRMH ]DNRQLWRVWL QDVWDQND L SURPMHQD NUR] SRYLMHVQH VWDGLMH UD]YRMD OMXGVNRJ GUXãWYD 7H SURFHVH HNRQRPVNH ]QDQRVWL SURXþDYDMX L SRYLMHVQLP PHWRGDPDDOLLORJLþNLPPHWRGDPDXWYU XMXüLWDNRVSR]QDMHRYODGDMXüLPHNRQRPVNLP ]DNRQLWRVWLPDMHGLQVWYXLX]DMDPQRMXYMHWRYDQRVWLVYLKJRVSRGDUVNLKSRMDYD 8 SURXþDYDQMX GUXãWYHQLK RGQRVD HNRQRPVNH VH ]QDQRVWL SRMDYOMXMX NDR IXQGDPHQWDOQH ]QDQRVWL .DR WDNYH HNRQRPVNH ]QDQRVWL RWNULYDMX L ELW NODVQLK RGQRVD X SURFHVX SURL]YRGQMH SURXþDYDMXüL SRORåDM L XORJX YODVQLND VUHGVWDYD ]D bc defg hi jkelemn koneg poln qorn s o


SURL]YRGQMXNDSLWDOLVWD LRQLKNRMLVXYODVQLFLVDPRVYRMHUDGQHVQDJHUDGQLFL =DWRL NDåHPRGDSURFYDWHNRQRPVNLK]QDQRVWLQDVWDMHXYULMHPHVWYDUDQMDNDSLWDOL]PDNDR društvenog i ekonomskog sustava. U to vrijeme, kao što je ranije naglašeno, ekonomske znanosti još nisu bileNODVLILFLUDQHMHUQLVXQLHNRQRPVNLRGQRVLELOLSRWSXQR L]GLIHUHQFLUDQL 7HN NDVQLMH V SXQLP UD]YRMHP NDSLWDOL]PD QDVWDMH SRGMHOD HNRQRPVNLK]QDQRVWLQDSROLWLþNXHNRQRPLMXHNRQRPVNXSROLWLNXHNRQRPVNXSRYLMHVW SRYLMHVW HNRQRPVNH PLVOL L HNRQRPLNX 6O 3UYL MH HNRQRPVNRM ]QDQRVWL GDR LPH SROLWLþNDHNRQRPLMD$0RQWHKUHWLHQLWRJRGLQH (.21206.(=1$1267, 3ROLWLþND (NRQRPVND (NRQRPVND 3RYLMHVW (NRQRPLND HNRQRPLMD SROLWLND SRYLMHVW HNRQRPVNH PLVOL 6O3RGMHODHNRQRPVNLK]QDQRVWL Navedena podjela ekonomskih znanosti je temeljna podjela, mada neki autori još SULGRGDMX WRM SRGMHOL L HNRQRPVNX VWDWLVWLNX L HNRQRPVNL ]HPOMRSLV .DNR RYH ]QDQRVWL GLMHORP VSDGDMX L X SULURGQH ]QDQRVWL RQGD LK YDOMD LVNOMXþLWL 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 PRJXüD MHU XPQRJRPH MHGQD SUHOD]L X GUXJX ,SDN WUHED L]GYRMLWL SROLWLþNX HNRQRPLMX RG VYLK HNRQRPVNLK ]QDQRVWL NDR WHPHOMQX PH X QMLPD L VYDNDNR QDMYDåQLMX QH VDPR ]ERJ toga što je to prva ekonomsND ]QDQRVW YHü ]ERJ WRJD ãWR QD QMHQLP WHRULMVNLP XRSüDYDQMLPDSRþLYDMXVYHRVWDOHHNRQRPVNH]QDQRVWL 3ROLWLþND HNRQRPLMD SURXþDYD ]DNRQLWRVWL QDVWDQND UD]YRMD L SURSDGDQMD društvenoHNRQRPVNLK IRUPDFLMD 8 ãLUHP VPLVOX LVWUDåXMH L SURXþDYD ]DNRQLWRVWL VYDNRJ VWXSQMD UD]YLWND SURL]YRGQMH L UDVSRGMHOH PDWHULMDOQLK GREDUD 2QD MH RG VYLK HNRQRPVNLK ]QDQRVWL QDMDSVWUDNWQLMD MHU VH QDMYLãH EDYL RSüLP ]DNRQLWRVWLPD UD]YRMD HNRQRPVNLK IRUPDFLMD Kao što su ekonomske znanosti temeljne društvene znanosti WDNRMHLSROLWLþNDHNRQRPLMDWHPHOMQDHNRQRPVND]QDQRVW (NRQRPVND SROLWLND MH ]QDQRVW R VXVWDYX JRVSRGDUVNLK PMHUD L NRQNUHWQLK JRVSRGDUVNLKDNWLYQRVWLNRMHSRGX]LPDGUåDYDSXWHP]DNRQDSURSLVDLXSUDYQLK RUJDQD D V FLOMHP JRVSRGDUVNRJ XVPMHUDYDQMD UD]YLWND GUåDYH X SUDYFX LQWHUHVD YODGDMXüH SROLWLNH (NRQRPVND SROLWLND MH X LVWR YULMHPH L VNXS PMHUD L DNFLMD NRMH VH SRGX]LPDMXXVYUKXRVWYDUHQMDJRVSRGDUVNLKFLOMHYD


(NRQRPVND SRYLMHVW SURXþDYD UD]YLWDN SURL]YRGQLK RGQRVD NUR] SRYLMHVW L to za svaku epohu razvoja društva posebno 2QD NURQRORãNL REUD XMH VWXSQMHYH razvoja i društvenoekonomske odnose u svakoj od društvenih epoha. 3RYLMHVWHNRQRPVNHPLVOLSURXþDYDSRYLMHVQLUD]YLWDNHNRQRPVNLKGRNWULQD LQMLKRYXSRYH]DQRVWVUD]YRMHPSURL]YRGQLKVQDJDLSURL]YRGQLKRGQRVD ,]UD]HNRQRPLND QL GRGDQDVQLMHXVYRMHQXVYLP]HPOMDPDQLWLLPDMHGLQVWYHQR ]QDþHQMH 8 HNRQRPVNRM WHRULML NRQFHP SURãORJ VWROMHüD L QD]LY SROLWLþND HNRQRPLMD SRODNR VH ]DPMHQMXMH QD]LYRP HNRQRPLND D X JUD DQVNRM HNRQRPLML SRVWDMH VLQRQLP ]D WHRULMVNX HNRQRPVNX DQDOL]X 9Hü L RYD þLQMHQLFD XND]XMH QD SRVHEQX EOLVNRVW SROLWLþNHHNRQRPLMHLHNRQRPLNH 1D]LY HNRQRPLND GROD]L RG JUþNH ULMHþL RLNRV ãWR ]QDþL NXüD L QRPRV što ]QDþL ]DNRQ 3RMHGQRVWDYOMHQR HNRQRPLND EL VH PRJOD WXPDþLWL NDR ]DNRQLWRVW R JRVSRGDUHQMX X NXüL 9Hü VX L *UFL ]QDQRVW NRMD SURXþDYD JRVSRGDUVWYR QD]LYDOL HNRQRPLNRP 'DNOH SRMDP HNRQRPLNH MDYOMD VH YHü X YULMHPH NDGD MH JRVSRGDUVWYR ELOR VYHGHQR QD NXüX L RNXüQLFX =ERJ WRJD QLMH þXGQR GD SRMDP HNRQRPLND XSRWUHEOMDYD L 3ODWRQ NDR L $ULVWRWHO L WR X LVWRP ]QDþHQMX X NRMHPX VH L GDQDV XSRWUHEOMDYDX]QDQRVWL (NRQRPLND NDR SURFHV SUHGVWDYOMD VWYDUDQMH L RVLJXUDYDQMH HNRQRPVNLK GREDUD UDGL ]DGRYROMHQMD RGUH HQLK SRWUHED 6WDOQR RGYLMDQMH WLK SURFHVD QD RGUH HQRP SRGUXþMX QD]LYDPR HNRQRPLNRP WRJD SRGUXþMD 7DNR LPDPR HNRQRPLNX GUåDYHNDGDVHUDGLRSRGUXþMXGUåDYHVYMHWVNXHNRQRPLNXNRQWLQHQWDOQXQDFLRQDOQX UHJLRQDOQX L QDSRNRQ HNRQRPLNX SRGX]HüD (NRQRPLND MH ãLUL L RSüHQLWLML SRMDP X RGQRVXQDHNRQRPLNXSRGX]HüD3URFHVLNRMLVHRGYLMDMXXQXWDUQHNRJSRGX]HüDL RNR QMHJD SRMDYH NRMH LPDMX HNRQRPVNR ]QDþHQMH ]D SRGX]HüH VYH WR þLQL HNRQRPLNX WRJD SRGX]HüD (NRQRPLND SRGX]HüD GDNOH VNXS MH VYLK SRMDYD X SRGX]HüXLRNRQMHJD ýHVWR VH XPMHVWR SRMPD HNRQRPLND XSRWUHEOMDYD SRMDP HNRQRPLMD 1HNL DXWRUL VPDWUDMXGDQHPDUD]OLNHL]PH XRYDGYDSRMPD,SDNLKWUHEDUD]OLNRYDWLQHWROLNRX ]QDþHQMX ULMHþL NROLNR ]ERJ SRWUHEH X RGUH HQRP WUHQXWNX QDJODVLWL GD VH SRMDP HNRQRPLND RGQRVL QD VNXS NRQNUHWQLK HNRQRPVNLK þLPEHQLND D GD SRMDP HNRQRPLMD XSRWULMHELPR LOL ]D SRMDP ]QDQRVWL LOL SDN ]D NYDOLWDWLYQH HOHPHQWH SRVORYDQMD NDR SULPMHULFH HNRQRPLMD UDGD HNRQRPLMD YUHPHQD HNRQRPLMD VUHGVWDYD L VOLþQR ýHVWR VH QD]LY HNRQRPLMD NRULVWL ]D HNRQRPVNX ]QDQRVW X FMHOLQL LOL NDR VLQRQLP ]D JRVSRGDUVWYR 8QDVMHXRELþDMHQSRMDPHNRQRPLNDSRGX]HüD]DSURFHVHLSRMDYHNRMLVH RGYLMDMX XQXWDU L RNR QHNRJD SRGX]HüD 7DM SRMDP PH XWLP QLMH LVWL X VYLP ]HPOMDPD 8 6$'X L 9HOLNRM %ULWDQLML X XSRWUHEL MH SRMDP 0LFURHFRQRPLFV %XVLQHVV (FRQRPLFV ili pak širi pojam (FRQRPLFV 3RG (FRQRPLFV DXWRUL WLK ]HPDOMD SRGUD]XPLMHYDMX PDNURHNRQRPVNH L PLNURHNRQRPVNH SUREOHPH L VDGUåDMH 8 RVWDOLP HXURSVNLP]HPOMDPDNDRLXQDVXRELþDMHQMHSRMDPHNRQRPLNDSRGX]HüD 3RMDP HNRQRPLND SRGX]HüD X QDV MH ELR NRULãWHQ SD ]DQHPDUHQ RGQRVQR SRWLVQXWSRGXWMHFDMHP]DNRQVNHWHUPLQRORJLMHNRMDMHVYRMHGREQRELODQDPHWQXWDW]Y bc defg hi jkelemn koneg poln qorn s o


=DNRQRP R XGUXåHQRP UDGX JRGLQH 7LP =DNRQRP WHUPLQ HNRQRPLND SRGX]HüD ]DPLMHQMHQ MH WHUPLQRP HNRQRPLND RUJDQL]DFLMD XGUXåHQRJ UDGD LOL SDN HNRQRPLND RVQRYQLK RUJDQL]DFLMD XGUXåHQRJ UDGD 'DQDV MH SRQRYQR X XSRWUHEL QD]LYHNRQRPLNDSRGX]HüDEH]RE]LUDR]QDþDYDOL]QDQVWYHQXLOLQDVWDYQXGLVFLSOLQX (NRQRPLND NDR ]QDQRVW SURXþDYD GMHORYDQMH HNRQRPVNLK ]DNRQD X SRVHEQLP XYMHWLPD XNXSQRJD JRVSRGDUVWYD JRVSRGDUVNH REODVWL JUDQH LOL SDN SRMHGLQLKSRGX]HüD8RGQRVXQDUDQLMXWYUGQMXREOLVNRVWLL]PH XSROLWLþNHHNRQRPLMH L HNRQRPLNH YDOMD LVWDNQXWL NDNR VH RQH UD]OLNXMX SR WRPH ãWR SURXþDYDMXüL LVWH ]DNRQLWRVWL SROLWLþND HNRQRPLMD WR þLQL QD SRGUXþMX RSüLK ]DNRQLWRVWL D HNRQRPLND VH RJUDQLþXMH QD XåH SRGUXþMH RGQRVQR L]XþDYD ]DNRQLWRVWL X JRVSRGDUVWYX SRMHGLQH GUåDYHREODVWLJUDQHLSRGX]HüD .DR ]QDQRVW HNRQRPLND SRGX]HüD SURXþDYD JRVSRGDUVNH SUREOHPH LVWUDåXMXüL þLPEHQLNH SRVORYDQMD WH ]DNRQLWRVWL SRMDYD X SRVORYDQMX SRGX]HüD .DR QDVWDYQD GLVFLSOLQD HNRQRPLND SRGX]HüD XSR]QDMH QRYD ]QDQVWYHQD GRVWLJQXüD QD SRGUXþMX NRMH SURXþDYD SULKYDüD WH VSR]QDMH L SURXþDYD VYH ãWR MH ]QDþDMQR ]D L]REUD]EX HNRQRPLVWD (NRQRPLNDSRGX]HüDLVWRGREQRMH LWHRULMVNDLSUDNWLþQDGLVFLSOLQD 1MH]LQD MHWHRULMVND]QDþDMNDXWRPHãWRQDVWRML SURãLULWLSRVWRMHüHLGRüLGR QRYLKVSR]QDMDD SUDNWLþQD MH ]QDþDMND X þLQMHQLFL GD SROD]L RG SRVWRMHüLK JRVSRGDUVNLK SUREOHPD SRGX]HüDLGDXQMLKRYRMSUDNVLSURYMHUDYDLVSUDYQRVWYODVWLWLKSRVWDYNLLVSR]QDMD 3UHPD UHþHQRPH ]QDQRVW R HNRQRPLFL SRGX]HüD PRåH VH SURPDWUDWL V WUL DVSHNWD QDMSULMH V DVSHNWD LVNXVWYHQH HNRQRPVNH WHKQLNH NRML SRQDMSULMH UD]PDWUD ]QDQRVW R RUJDQL]DFLML ]DWLP V DVSHNWD RSüH HNRQRPLNH SRGX]HüD NRMH MH ]DGDWDN REMDVQLWL SUREOHPH ]DMHGQLþNH SRGX]HüLPD EH] RE]LUD NRMRM JUDQL SULSDGDMX WH V DVSHNWD VSHFLMDOQH HNRQRPLNH SRGX]HüD NRMD UDVSUDYOMD R VSHFLILþQLP SUREOHPLPD VYDNH SRMHGLQH JUDQH SD X WX VSHFLMDOQX HNRQRPLNX SRGX]HüD PRåHPR XEURMLWL L HNRQRPLNXXJRVWLWHOMVNLKSRGX]HüD 8LVWRMHYULMHPHHNRQRPLNDLJRVSRGDUVNRVWDQMHUD]YRMLJRVSRGDUVNDGMHODWQRVW GUåDYHRGQRVQRJRVSRGDUVNHREODVWLJUDQHLOLSRGX]HüDSDWDNRHNRQRPLNXPRåHPR SUHGVWDYLWL NDR HNRQRPLNX JRVSRGDUVWYD RSüHQLWR 5HSXEOLNH +UYDWVNH HNRQRPLNX REODVWLXJRVWLWHOMVWYD LHNRQRPLNXSRGX]HüDRSüXLSRVHEQX 2VLP QDYHGHQD QDþLQD HNRQRPLNX PRåHPR SRGLMHOLWL L QD RSüX LOL PDNURHNRQRPLNXLPLNURHNRQRPLNXLOLHNRQRPLNXSRGX]HüD6O (.2120,.$ 0DNURHNRQRPLND 0LNURHNRQRPLND HNRQRPLNDJRVSRGDUVWYD HNRQRPLNDSRGX]HüD REODVWLLJUDQD 6O3RGMHODHNRQRPLNHQDPDNURHNRQRPLNXLPLNURHNRQRPLNX

|} ~ $ '

1HNL DXWRUL HNRQRPLNX MRš dijele na makroekonomiku, mezoekonomiku i PLNURHNRQRPLNX SUL þHPX PDNURHNRQRPLND SUHGVWDYOMD JRVSRGDUVWYR MHGQH ]HPOMH PH]RHNRQRPLND HNRQRPLNX SRGX]HüD D PLNURHNRQRPLND HNRQRPLNX SRMHGLQLK SRVORYQLKIXQNFLMDXSRGX]HüX6O (.2120,.$ 0DNURHNRQRPLND 0H]RHNRQRPLND 0LNURHNRQRPLND HNRQRPLND]HPOMH HNRQRPLNDSRGX]HüD HNRQRPLNDQDEDYH SURL]YRGQMHLWG 6O3RGMHODHNRQRPLNHQDPDNURPH]RLPLNURHNRQRPLNX 0DNURHNRQRPLND L]XþDYD HNRQRPVNH SURFHVH X FMHORNXSQRP JRVSRGDUVWYX MHGQH ]HPOMH ,QWHUHVLUD MX XNXSDQ RSVHJ SURL]YRGQMH X ]HPOML YHOLþLQD QDFLRQDOQRJD GRKRWND UD]LQD FLMHQD L VOLþQR RGQRVQR VYL JRVSRGDUVNL HOHPHQWL NRML þLQH W]Y JRVSRGDUVNL FLNOXV 0DNURHNRQRPLND QH L]XþDYD VDPR HNRQRPVNH NDWHJRULMH QDFLRQDOQRJD JRVSRGDUVWYD MHGQH ]HPOMH YHü L SRGUXþMD GUåDYQRJ RGQRVQR GUXãWYHQRJ VXVWDYD NRMD ELWQR XWMHþX QD JRVSRGDUVWYR D WD SRGUXþMD MHVX VWUXNWXUD društva, ekonomski sustav i ekonomska politika zemlje. 0LNURHNRQRPLND LOL HNRQRPLND SRGX]HüD SURXþDYD SRSXW SROLWLþNH HNRQRPLMH cjelokupni proces društvene reprodukcije, ali samo u onom dijelu u kojemu se on RGYLMD X SRGX]HüX L X RQRPH NRMLP VH SRGX]HüH SRYH]XMH V WUåLãWHP L QDFLRQDOQLP JRVSRGDUVWYRPNDRFMHOLQRPSUHPDSRGMHOLL]VO 9HüVPRLVWDNQXOLNDNRVHPLNURHNRQRPLNDLOLHNRQRPLNDSRGX]HüDGLMHOLQDRSüX LSRVHEQXHNRQRPLNXSRGX]HüD 2SüD HNRQRPLND SRGX]HüD SURXþDYD VYH DVSHNWH SRVORYQLK SUREOHPD NRML VX ]DMHGQLþNLVYLPSRGX]HüLPDEH]UD]OLNHNRMHPXSRGUXþMXLOLJUDQLSULSDGDMX 3RVHEQDHNRQRPLNDSRGX]HüDSURXþDYDSRVORYQXSUREOHPDWLNXNRMDSURLVWMHþH L] SRVHEQRVWL SRMHGLQLK SRVORYQLK SURFHVD 7DNR UD]OLNXMHPR HNRQRPLNX LQGXVWULMVNLK SRGX]HüD HNRQRPLNX WUJRYDþNLK SRGX]HüD HNRQRPLNX XJRVWLWHOMVNLK SRGX]HüD L GUXJR &MHORNXSQD SUREOHPDWLND R NRMRM VPR GR VDGD JRYRULOL GDNOH SUREOHPDWLND HNRQRPLNH SRGX]HüD NDR ]QDQVWYHQH GLVFLSOLQH VYRGL VH QD XWYU LYDQMH QMH]LQD SUHGPHWD SURXþDYDQMD UD]JUDQLþHQMH V GUXJLP VURGQLP GLVFLSOLQDPD L XWYU LYDQMH PHWRGDQMH]LQD]QDQVWYHQRJLVWUDåLYDQMD |} ~

$ G

35('0(7(.2120,.(32'8=(û$ 8åD SRGUXþMD RGQRVQR SUHGPHW L]XþDYDQMD HNRQRPLNH SRGX]HüD NDR ]QDQVWYHQHGLVFLSOLQHMHVX UH]XOWDWLUHSURGXNFLMHXSRGX]HüX XODJDQMDXUHSURGXNFLMXUDGLRVWYDUHQMDNRQNUHWQLKSRVORYQLKUH]XOWDWD RGQRVL]PH XXODJDQMDLRVWYDUHQLKUH]XOWDWDQDWHPHOMXWLKXODJDQMD þLPEHQLFLNRMLXYMHWXMXRGQRVHL]PH XUH]XOWDWDUHSURGXNFLMHLXODJDQMD ]DRVWYDUHQMHWLKUH]XOWDWD 5H]XOWDW UHSURGXNFLMH XODJDQMD MH SURL]YRG LOL XVOXJD VD VYLP VYRMLP NDUDNWHULVWLNDPD7HVXNDUDNWHULVWLNH IL]LþNLSURL]YRGLOLXVOXJD YULMHGQRVWSURL]YRGQMHLOLXVOXJDL SURL]YHGHQDQRYDYULMHGQRVW 6YDNLSURL]YRGLOLXVOXJDLPDYLãHLOLPDQMHNDUDNWHULVWLNDNRMLRGUH XMXSRVHEQRVW RGUH HQD SURL]YRGD LOL XVOXJH 1D WLP SRVHEQRVWLPD SRþLYD XSRWUHEQD YULMHGQRVW SURL]YRGD LOL XVOXJD NDR QMLKRYH L]UD]LWH HNRQRPVNH NDUDNWHULVWLNH 8SUDYR WH NDUDNWHULVWLNH SURL]YRGD LOL XVOXJD D RQH PRJX ELWL DVRUWLPDQ REXMDP L NYDOLWHWD SURL]YRGDLOLXVOXJHSUHGPHWVXSURXþDYDQMDHNRQRPLNHSRGX]HüD 8ODJDQMD X UHSURGXNFLMX REDYOMDMX VH X ID]L SURL]YRGQMH L X ID]L SURPHWD 7D ulaganja predstavljaju trošenje elemenata proizvodnje da bi se dobio novi proizvod ili XVOXJD 2YD WURãHQMD þLQH NYDOLWHWX HNRQRPLMH SRGX]HüD L X WRP VX VPLVOX SUHGPHW SURXþDYDQMDHNRQRPLNHSRGX]HüD 2GQRV L]PH X XODJDQMD L RVWYDUHQLK UH]XOWDWD JRYRUL R WRPH GD MH WDM RGQRV NRGVYDNRJDSRGX]HüDUD]OLþLWDUD]OLNHVXSRVOMHGLFDLOLREMHNWLYQLKXYMHWDUHSURGXNFLMH LOL UD]OLNH X PHWRGDPD RUJDQL]LUDQMD SURFHVD UHSURGXNFLMH =DWR SRVWRML UD]OLND X NYDOLWHWL HNRQRPLMH PH X SRGX]HüLPD SD MH WR XSUDYR SUHGPHW SURXþDYDQMD HNRQRPLNHSRGX]HüD ýLPEHQLFLXODJDQMDXUHSURGXNFLMLRGUH XMXNYDOLWHWXHNRQRPLMHSRGX]HüDSDMH ]ERJWRJDSRWUHEQRXSR]QDWLQMLKRYXSULURGXLNDUDNWHU8RQRMPMHULXNRMRMWLþLPEHQLFL XYMHWXMX SULURGX L NDUDNWHU XODJDQMD X UHSURGXNFLMX XYMHWXMXüL L NYDOLWHWX HNRQRPLMH SRGX]HüDRQLVXSUHGPHWSURXþDYDQMDHNRQRPLNHSRGX]HüD (NRQRPLND XJRVWLWHOMVNLK SRGX]HüD EDYL VH SURXþDYDQMHP XJRVWLWHOMVNLK VXEMHNDWD XJRVWLWHOMVNLP SURFHVLPD L FMHORNXSQLP SRGUXþMHP XJRVWLWHOMVWYD NDR ]QDþDMQRJþLPEHQLNDXVWUXNWXULXNXSQRJDJRVSRGDUVWYD]HPOMH 1DMRSüHQLWLMD GHILQLFLMD SUHGPHWD HNRQRPLNH SRGX]HüD PRJOD EL JODVLWL SUHGPHWLVWUDåLYDQMDHNRQRPLNHSRGX]HüDMHVXVYD]ELYDQMDXSRGX]HüX

|} ~ $ '

(NRQRPLNX SRGX]HüD SRQDMSULMH LQWHUHVLUDMX þLPEHQLFL HJ]LVWHQFLMH QHNRJ SRGX]HüD]DWLPNDNDYMHPH XVREQLRGQRVWLKþLPEHQLNDNDNYHVYHSURPMHQHPRJX QDVWDWLX QMLPDLXNRMHPSUDYFXNRMHVXSRVOMHGLFHWLKSURPMHQDLNDNRüHVHXWYUGLWL XþLQDNWLKSRVOMHGLFD =DGDüD HNRQRPLNH SRGX]HüD MHVW XWYUGLWL NDNR SRGX]HüH QDVWDMH NRML VX LQVWUXPHQWLQMHJRYDSRVWDQNDNRMLVXELWQLHOHPHQWLIXQNFLMHSRGX]HüDNDNYLVXQMHJRYL RGQRVL SUHPD GUXJLP SRGX]HüLPD NDNR VH V QMLPD XGUXåXMH LOL VSDMD NDNR VH PRåH SRGLMHOLWLXYLãHSRGX]HüDLQDSRNRQNDNRVHJDVLLNRMHVXSRVOMHGLFH ,SDN HNRQRPLND SRGX]HüD SRQDMSULMH QDVWRML REMDVQLWL RQX FMHOLQX SLWDQMD NRMDVX]QDþDMQD]DUD]XPLMHYDQMHRGQRVDL]PH XYULMHGQRVWLXODJDQMD(troškova) V MHGQH L RVWYDUHQLK UH]XOWDWD XþLQDND SRVWLJQXWLK WLP XODJDQMLPD V GUXJH VWUDQH =QDþL SRVHEDQ SUHGPHW LQWHUHVD HNRQRPLNH SRGX]HüD NDR ]QDQRVWL MHVW LVSLWLYDQMH XYMHWD HNRQRPLþQRJ UDGD IRUPLUDQMD WURãNRYD LVWUDåLYDQMH þLPEHQLND trošenja L NDNR RQL XWMHþX QD IRUPLUDQMH FLMHQD (NRQRPLND ]D SUHGPHW VYRJD SURXþDYDQMDLPDRUJDQL]DFLMXLVYHSRVORYQHSURFHVHNRMLVHRGYLMDMXXSRGX]HüXLVYH WRVDVWDMDOLãWDSULKRGDLUDVKRGDXþLQDNDLWURãNRYD 3UHGPHW HNRQRPLNH XJRVWLWHOMVWYD MH SURXþDYDQMH XJRVWLWHOMVWYD NDR ]DVHEQHJUDQHJRVSRGDUVWYDNRMDVHEDYLVSHFLILþQRPSURL]YRGQMRPKUDQHLSLüD LSUXåDQMHPXVOXJDVPMHãWDMD (NRQRPLNDXJRVWLWHOMVWYDSURXþDYDRSüHLVSHFLILþQH]DNRQLWRVWLNRMHVHMDYOMDMXX XJRVWLWHOMVWYX NRQNUHWQH RGQRVH NUR] NRMH VH PDQLIHVWLUDMX WH ]DNRQLWRVWL NDR L PMHUH HNRQRPVNH SROLWLNH NRMH SURYRGL GUXãWYHQD ]DMHGQLFD GUåDYD L QMLKRYR GMHORYDQMH QD UD]YRMXJRVWLWHOMVWYD =DWLP HNRQRPLND XJRVWLWHOMVWYD SURXþDYD HNRQRPVNX VWUXNWXUX SURL]YRGQH VQDJH L SURL]YRGQH RGQRVH X RYRPH SRGUXþMX SULYUH LYDQMD RUJDQL]DFLMVNH REOLNH XYMHWHSULYUH LYDQMDLQDþLQHXSUDYOMDQMDXJRVWLWHOMVNLPSRGX]HüLPD 0(72'((.2120,.(32'8=(û$ .DNRVXHNRQRPVNH]QDQRVWLSDWDNRLHNRQRPLNDSRGX]HüDGUXãWYHQH]QDQRVWL VDPLP VH WLPH VXVUHüX VD VORåHQRP ]DGDüRP X RGDELUX PHWRGD LVWUDåLYDQMD MHU VH OMXGVNRLGUXãWYHQRSRQDãDQMHWHãNRPRåHGHWHUPLQLUDWLþYUVWLPSUDYLOLPDNDRãWRMHWR PRJXüHXQHNLPSULURGQLP]QDQRVWLPD 8QDVWRMDQMXGDLVWUDåLYDQMDGRELMXãWRHJ]DNWQLMLNDUDNWHUVYHVHYLãHLXSRGUXþMX HNRQRPLNH SRGX]HüD SULPMHQMXMX VWDWLVWLþNH L PDWHPDWLþNH PHWRGH 2VLP RYLP PHWRGDPD WHRULMD VH VOXåL LQGXNWLYQRP LVWUDåLYDþNRP PHWRGRP SUL þHPX VH LVWUDåXMH YHOLNLEURMSRMHGLQDþQLKLWLSLþQLKRELOMHåMDYH]DLSUDYLOQRVWLSROD]HüLRGSRMHGLQDþQRJL SRVHEQRJNDRSüHP2YRPVHPHWRGRPXWYU XMXX]URþQDYH]DPH XSRMDYDPDLWHN VHWDNRPRJXVSR]QDWLRSüH]DNRQLWRVWLXSRMDYDPD |} ~

$ G

'HGXNWLYQRPPHWRGRPHNRQRPLNDSRGX]HüDVOXåLVHWDNRGDSROD]HüLRGRSüLK SRMDYDXWYU XMHRELOMHåMDLYH]HPH XSRMHGLQDþQLPSRMDYDPD ,] QDYHGHQRJD SURL]OD]L GD VH HNRQRPLND NRULVWL LVWLP PHWRGDPD NDR L RVWDOH ]QDQVWYHQH GLVFLSOLQH X] XYDåDYDQMH VSHFLILþQRVWL SUHGPHWD QMH]LQD SURXþDYDQMD 6 RE]LURPQDVSHFLILþQRVWSUHGPHWDSURXþDYDQMDLVWLþXVHLRYHPHWRGH PHWRGDRSüHHNRQRPVNHWHRULMH NRPSDUDWLYQRDQDOLWLþNDL HNRQRPVNRSURMHNWQDPHWRGD &LOMHYLVYLKLVWUDåLYDQMDHNRQRPLNHXRSüHSDWDNRLHNRQRPLNHSRGX]HüDX NUDMQMRM VH OLQLML VYRGH QD SRWSXQR VD]QDQMH R VWXSQMX SULPMHQH WHPHOMQRJD SULQFLSD HNRQRPLMH ELOR NRMHJ SRGX]HüD D WR MH RVWYDULWL PDNVLPDOQH UH]XOWDWH UHSURGXNFLMH X] PLQLPDOQD XODJDQMD X UHSURGXNFLMX 7R MH WHPHOMQD PHWRGD L SULQFLSRSüHHNRQRPVNHWHRULMH .RPSDUDWLYQRDQDOLWLþNRP PHWRGRP VDJOHGDYD VH VWYDUQR VWDQMH X SULPMHQL WHPHOMQRJHNRQRPVNRJSULQFLSDLRGVWXSDQMHVWYDUQRJDVWDQMDRGREMHNWLYQRPRJXüHJD VWDQMDXHNRQRPLMLSRGX]HüDLWRPHWRGRPNRPSDUDFLMHLDQDOLWLþNHRFMHQHVXEMHNWLYQLK þLQLWHOMD X SURFHVX RUJDQL]LUDQMD SURFHVD UHSURGXNFLMH 2YD PHWRGD ELW üH WR SULPMHUHQLMDãWRVHYLãHVXåDYDSRGUXþMHSURPDWUDQMDHNRQRPVNLKHIHNDWDQDPMHVWLPD QD NRMLPD QDVWDMX SURPMHQH QSU SURPDWUDQMH HNRQRPVNLK XþLQDND SRMHGLQLK SURL]YRGD 3ULPMHQDWHPHOMQRJD HNRQRPVNRJSULQFLSD LXSRWUHED ]QDQVWYHQLKPHWRGD QHPD ]D FLOM VDPR RFMHQX VWDQMD X SURFHVX UHSURGXNFLMH X SRGX]HüX YHü 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 ]DMHGQLþNH HNRQRPVNH HNYLYDOHQWH L WDNR SREROMãDR VWXSDQM SULPMHQH WHPHOMQRJD HNRQRPVNRJSULQFLSDUHSURGXNFLMHQHRSKRGQRMHXYHVWLPHWRGHSURMHNWLUDQMDRGQRVQR SODQLUDQMDUH]XOWDWD .DG MH ULMHþ R PHWRGDPD HNRQRPLNH WUHED LVWDNQXWL NDNR SURFHV UHSURGXNFLMH podrazumijeva jedinstvo proizvodnje, raspodjele, razmjene i potrošnje, zatim da postoji MHGLQVWYRHNRQRPLNH]HPOMHVHNRQRPLNDPDSRGUXþMDLJUDQDJRVSRGDUVWYDWHGDVH JRVSRGDUVWYRQHPRåHSURPDWUDWLNDRQHRUJDQL]LUDQVNXSJRVSRGDUVNLKGMHODWQRVWL RGYRMHQLKLPH XVREQRQH]DYLVQLK3RYH]DQRVWVYLKGLMHORYDJRVSRGDUVWYDWHPHOMQDMH SRVWDYND GLMDOHNWLþNH PHWRGH 2YD PHWRGD XND]XMH QD VYHRSüX SRYH]DQRVW L X]DMDPQX]DYLVQRVWVYLKSRMDYDYH]DQLKX]HNRQRPLNXSRGX]HüDSDWDNRLX] HNRQRPLNXXJRVWLWHOMVWYD6YHSRMDYHYH]DQHX]SURFHVUHSURGXNFLMHWUHEDSURPDWUDWLX njihovu kretanju i mijenjanju i pri tome objašnjavati zakonitosti kako dosadašnjega UD]YRMDWDNRLQRYLKSUDYDFDUD]YRMD Osim toga, neosporno je da sve aktivnosti, društvene i materijalne, pokazuju WUDMDQ UD]YLWDN L XVDYUãDYDQMH SD MH L WR MHGQD RG SRVWDYNL GLMDOHNWLþNH PHWRGH D WR ]QDþLVWDODQSULMHOD]NYDQWLWDWLYQLKSURPMHQDXQRYXNYDOLWDWLYQXID]X

|} ~ $ '

0-(672(.2120,.(8*267,7(/-679$86867$98 (.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 (NRQRPLNDXJRVWLWHOMVWYDSUHPDUHþHQRPHSRYH]DQDMHVHNRQRPLNRP+UYDWVNH HNRQRPLNRPUHJLMDLGUXJLPHNRQRPLNDPDXVNORSXQDFLRQDOQRJDJRVSRGDUVWYDDQD HNRQRPLNX XJRVWLWHOMVWYD YH]XMX VH PLNURGLVFLSOLQH NRMH VH EDYH SURXþDYDQMHP SUREOHPD V SRGUXþMD GUXãWYHQH UHSURGXNFLMH SURL]YRGQMH UDVSRGMHOH UD]PMHQH L SRWURãQMH XXJRVWLWHOMVWYX5D]OLNHXRYLPREOLFLPDSRYH]DQRVWLXRþDYDMXVHVRE]LURP QDãLULQXLGXELQXSURXþDYDQMDQMLKRYLKPH XVREQLKRGQRVD (NRQRPLND XJRVWLWHOMVWYD SRYH]DQD V PDNURHNRQRPVNLP GLVFLSOLQDPD XSR]QDMH GRVWLJQXüDQDVYRPHSRGUXþMXLWDNRRPRJXüXMHXJRVWLWHOMVNRPSRGX]HüXVWXSDQMHQD SRVORYQR SRGUXþMH 3UDWHüL L XRþDYDMXüL ]DNRQLWRVWL SURPMHQD QD PDNURHNRQRPVNRP SRGUXþMX VXRþDYD VH V SUDNVRP GUXãWYHQH UHSURGXNFLMH u širem smislu, koristi ta VD]QDQMD UDGL XQDSUH HQMD SRVORYDQMD DOL L SUHQRVL SXWHP WH YH]H XWMHFDM XQXWDUQMLK ]ELYDQMDXSRGX]HüXQD]ELYDQMDXRVWDOLPJRVSRGDUVNLPREODVWLPDLJUDQDPD 2G VYLK PDNURHNRQRPVNLK GLVFLSOLQD QDMYHüL XWMHFDM QD HNRQRPLNX XJRVWLWHOMVWYD LPDHNRQRPVNLVXVWDY]HPOMHLHNRQRPVNDSROLWLND8SR]QDYDQMHRYLKPDNURVXVWDYD XJRVWLWHOMVNRP SRGX]HüX SRPDåH VDJOHGDWL XWMHFDM NRML QD GMHODWQRVW L XVSMHãQRVW SRVORYDQMDLPDMXJRVSRGDUVNRXQDSUH HQMHHNRQRPVNLFLOMHYLLPMHUHNRMHVHSURYRGH X]HPOMLQDPDNURSODQX (NRQRPVNL VXVWDY REXKYDüD RUJDQL]DFLMVNH REOLNH PHWRGH L VUHGVWYD društvene organizacije proizvodnje 7R MH X SUYRP UHGX UD]YLWDN RUJDQL]DFLMVNLK oblika upravljanja društvenim poslovima u cjelini, i posebnRQDSRGUXþMXJRVSRGDUVWYD 7DNR HNRQRPVNL VXVWDY UHJXOLUD SRGUXþMH SURL]YRGQMH QDJODãDYDMXüL ãWR SRWSXQLMH NRULãWHQMH VYLK SURL]YRGQLK UHVXUVD =DWLP UHJXOLUD SRGUXþMH UDVSRGMHOH XWYU XMXüL UDVSRGMHOXL]PH XGUXãWYHQH]DMHGQLFHLJRVSRGDUVWYDDGLMHORPLQDUDVSRGMHOXXQXWDU SRGX]HüD 8 SRGUXþMX UD]PMHQH HNRQRPVNL VXVWDY GMHOXMH QD SRGUXþMH XQXWDUQMH L YDQMVNH WUJRYLQH D QD SRGUXþMX SRWURãQMH GMHOXMH QD UD]LQX RSüH SURUDþXQVNH potrošnje te na razinu osobne i investicijske potrošnje. (NRQRPVND SROLWLND SUHGVWDYOMD VYHXNXSQRVW PMHUD NRMLPD VH RUJDQL]LUDQR GMHOXMH QD JRVSRGDUVND NUHWDQMD 7HPHOMQL QRVLWHOM HNRQRPVNH SROLWLNH MH GUåDYD VD svojim izvršnim organima, no to mogu biti i razne institucije. 5D]OLNXMHPR GYLMH YUVWH PMHUD HNRQRPVNH SROLWLNH 7R VX QHSRVUHGQH LOL DGPLQLVWUDWLYQH WH SRVUHGQH LOL HNRQRPVNH 1DMþHãüH MH SULVXWQD X SURYR HQMX HNRQRPVNH SROLWLNH NRPELQDFLMD RYLK PMHUD MHU SRWSXQR GMHORYDQMH VDPR MHGQH RG PMHUD PRåH LPDWL YUOR QHJDWLYQH SRVOMHGLFH QD JRVSRGDUVNH RGQRVH L UD]YLWDN JRVSRGDUVWYD7UHEDLVWDNQXWLLWRNDNRHNRQRPVNDSROLWLNDQLMHVDPRVNXSPMHUDYHü MH WR L ]QDQRVW R VXVWDYX HNRQRPVNLK PMHUD L NRQNUHWQLK JRVSRGDUVNLK DNFLMD NRMH VH |} ~

$ G

SRGX]LPDMX SUHNR RUJDQD YODVWL NDNR EL VH RVLJXUDOL JRVSRGDUVNL FLOMHYL L XVPMHULR JRVSRGDUVNLUD]YLWDN ,]VYHJDUHþHQRJDYLGOMLYRMHGDVXHNRQRPVNH]QDQRVWLXWDNYRMPMHULPH XVREQR SRYH]DQH L QHSULPMHWQR SUHOD]H MHGQD X GUXJX WH LK MH X WRP VPLVOX L SULOLþQR WHãNR UD]OXþLWL 7R MH QDMXRþOMLYLMH L] RGQRVD HNRQRPLNH XJRVWLWHOMVWYD SUHPD PDNUR L PLNUR HNRQRPLFLDQDURþLWRL]RGQRVDHNRQRPLNHSRGX]HüDSUHPDHNRQRPVNRMSROLWLFL 9DåQR MH LVWDNQXWL NDNR MH HNRQRPLND SRGX]HüD SD WDNR L HNRQRPLND XJRVWLWHOMVWYD SRYH]DQD L V QL]RP QHHNRQRPVNLK GLVFLSOLQD 2G EURMQLK YH]D LVWLþHPR VDPRSRYH]DQRVWVWHKQRORJLMRPPHGLFLQRPUDGDSVLKRORJLMRPUDGDLSUDYRP6YDND RG WLK QHHNRQRPVNLK GLVFLSOLQD SULYODþL SR]RUQRVW HNRQRPLNH SRGX]HüD MHU VH ]QDQVWYHQL NDNR WHRULMVNL WDNR L SUDNWLþQL UH]XOWDWL QDSUHWND X RYLP VIHUDPD QDMQHSRVUHGQLMHRGUDåDYDMXLQDXVSMHãQRVWSRVORYDQMDSRGX]HüD ,QRYDFLMH L NUHDFLMH QD SRGUXþMX WHKQRORJLMH UHNOL ELVPR GQHYQR VX X åDULãWX LQWHUHVD SRGX]HüD PHGLFLQD UDGD SREROMãDYD ]GUDYOMH UDGQLND L WDNR SRVSMHãXMH SURL]YRGQRVW D SVLKRORJLMD UDGa pospješuje zadatke na profesionalnoj orijentaciji u XQDSUH HQMX NDGURYVNH SROLWLNH 7UJRYDþNR L UDGQR SUDYR SULGRQRVL HNRQRPLFL SRGX]HüD SUDYQRP VLJXUQRãüX X VYLP HOHPHQWLPD XQXWDUQMLK L YDQMVNLK SRVORYQLK RGQRVD

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

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

1LMHGQDVHJRVSRGDUVNDGMHODWQRVWQHPRåH]DPLVOLWLEH]XSRWUHEHVUHGVWDYD7R ]QDþLGDSRGX]HüHSRUHGUDGQHVQDJHSULURGQLKLGUXãWYHQLKXYMHWDPRUDUDVSRODJDWLL VUHGVWYLPD]DSURL]YRGQMXNDRPDWHULMDOQLPþLPEHQLFLPDUHSURGXNFLMH.DNRMHSURFHV UHSURGXNFLMHVWDODQWDNRSRVWRMLLVWDOQDSRWUHED]DVUHGVWYLPDUHSURGXNFLMH 6YDNRSRGX]HüH EH]RE]LUDNRMRPVHGMHODWQRãüXEDYLLPDRGUH HQL ]DGDWDNX SURFHVX UHSURGXNFLMH L WDM ]DGDWDN RVWYDUXMH WDNR GD XNOMXþL L SRYHåH VYH þLPEHQLNH SURFHVDUDGDýLPEHQLFLSURFHVDUDGDMHVXUDGVUHGVWYDUDGDLSUHGPHWLUDGD 'D EL RWSRþHOR VYRMX GMHODWQRVW SRGX]HüH SUHWKRGQR PRUD SULEDYLWL VUHGVWYD D SULEDYOMDLKQDUD]QHQDþLQHLL]UD]QLKL]YRUD6UHGVWYDNRMDSRGX]HüHGRELMHRGGUXJLK L VUHGVWYD NRMD VWMHþH WLMHNRP SRVORYDQMD þLQH NDSLWDO SRGX]HüD .DSLWDO SRGX]HüD QD]LYDPRMRãLLPRYLQRPSRGX]HüDLRQSUHWSRVWDYOMDXNXSQXYULMHGQRVWVYLKVUHGVWDYD VNRMLPSRGX]HüHUDVSRODåHDOLNDNRGLRLPRYLQHLOLGLRNDSLWDODSRGX]HüHPRUDYUDWLWL XODJDþX RQGD VDPR RQDM GLR NRML RVWDMH X WUDMQRP YODVQLãWYX SRGX]HüD QD]LYDPR þLVWRPLPRYLQRP

|} ~ $ '

Tijekom procesa rada sredstva se troše i temeljni je zadatDN SRGX]HüD GD VUHGVWYD REQDYOMD D SR PRJXüQRVWL L VWDOQR SRYHüDYD MHU MH WR XYMHW SRYHüDQMD REXMPDSRVORYDQMDLNRQWLQXLWHWDSRGX]HüD 3UHPDSRMDYQLPREOLFLPDVUHGVWYDSRGX]HüDPRJXELWL VUHGVWYDXREOLNXQRYFD VUHGVWYDXREOLNXVWYDUL VUHGVWYDXREOLNXSUDYD 3UHPDWUDMDQMXNRULãWHQMDVUHGVWDYDLPRYLQXSRGX]HüDUD]YUVWDYDPRQD GXJRWUDMQXLPRYLQX NUDWNRWUDMQXLPRYLQX 'XJRWUDMQX LPRYLQX þLQH RVQRYQD VUHGVWYD D NUDWNRWUDMQX LPRYLQX þLQH REUWQDVUHGVWYD $NRVX]DGDQLXYMHWLGUXãWYHQLLþLPEHQLFLVXEMHNWLYQHSULURGH RQGDüHGLQDPLND UD]YLWNDSRGX]HüDSRQDMSULMHRYLVLWLRYULMHGQRVWLGXJRWUDMQHLPRYLQHRGQRVQRRVQRYQLK VUHGVWDYDGRNNUDWNRWUDMQDLPRYLQDLOLREUWQDVUHGVWYDLPDMXPDQML]QDþDMDOL kao što je YHü LVWDNQXWR SURFHV UHSURGXNFLMH QH PRåH VH RGYLMDWL EH] LVWRGREQD VXGMHORYDQMD WHPHOMQLK þLPEHQLND SURFHVD UDGD SD RWXGD SURL]OD]L L ]QDþHQMH VYLK þLPEHQLND WRJD SURFHVD 2VLP ãWR SRGX]HüH PRUD UDVSRODJDWL VUHGVWYLPD RQR PRUD UDVSRODJDWL L VUHGVWYLPD X GRYROMQRM NROLþLQL L SRWUHEQLP YUVWDPD MHU VDPR WDNR PRåH RVWYDULWL SUHGYL HQLREXMDPSRVORYQLKXþLQDNDLUH]XOWDWD 3UHPDVYRPVDVWDYXREOLNXQDPMHQLLXSRUDEL]DWLPSUHPDXOR]LXSRVORYDQMXL L]YRULPD SULEDYOMDQMD VUHGVWYD VH UD]OLNXMX RYLVQR R YUVWL GMHODWQRVWL NRMRP VH SRGX]HüHEDYL6O

|} ~

$ G

32'-(/$65('67$9$ 3UHPD L]YRULPD SULEDYOMDQMD 6UHGVWYD EH]REYH]H YUDüDQMD

6UHGVWYD VREYH]RP YUDüDQMD

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]HüHNRULVWL 1DMSULMH WUHED LVWDNQXWL NDNR MH SRGMHOD VUHGVWDYD ]D SURL]YRGQMX X REOLNX sredstava rada i predmeta rada istovjetna svim društvenoHNRQRPVNLPIRUPDFLMDPDD X XYMHWLPD SRVWRMDQMD ]DNRQD YULMHGQRVWL RQD VH MDYOMDMX NDR RVQRYQD L NDR REUWQD VUHGVWYD 8XJRVWLWHOMVNLPSRGX]HüLPDVUHGVWYDVHSUHPDQDPMHQLGLMHOHQD RVQRYQDVUHGVWYD REUWQDVUHGVWYD VUHGVWYDUH]HUYH 6WUXNWXUDVUHGVWDYDXJRVWLWHOMVNLKSRGX]HüDSUHPDQDPMHQLQDMþHãüHMHXRGQRVX NDNRMHWRSULND]DQRQD6O 2VQRYQDVUHGVWYD 2EUWQDVUHGVWYD 6UHGVWYDUH]HUYH 6O6WUXNWXUDSULEOLåQD VUHGVWDYDXXJRVWLWHOMVNRPSRGX]HüX

|} ~ $ '

.DNR RVQRYQD WDNR L REUWQD VUHGVWYD SRGX]HüH PRåH SULEDYOMDWL QD UD]OLþLWH QDþLQHSDUD]OLNXMHPRRYHL]YRUHSULEDYOMDQMDVUHGVWDYD L]YRULVUHGVWDYDEH]REYH]HYUDüDQMDL L]YRULVUHGVWDYDVREYH]RPYUDþDQMD 6UHGVWYD EH] REYH]H YUDüDQMD PRJX VH SULEDYLWL QD YLãH QDþLQD $NWRP R RVQLYDQMX VWMHþX VH VUHGVWYD ]D SRþHWDN UDGD ]DWLP SXWHP GRWDFLMD VDQDFLMD LOL SDN EHVSODWQRJSULMHQRVDRVQRYQLKVUHGVWDYDRGGUXJLKSRGX]HüD 6UHGVWYDVREYH]RPYUDüDQMDSRGX]HüHVWMHþHSXWHP]DMPRYDLOLGUXJLKNUHGLWQLK SRVORYD .DG XJRVWLWHOMVNR SRGX]HüH QHPD PRJXüQRVW VDPRVWDOQRJD ILQDQFLUDQMD ILQDQFLUDQMHVHYUãLSXWHP]DMPRYDX]REYH]XYUDüDQMDXXJRYRUHQRPURNXDRWSODWD ]DMPD SXWHP DQXLWHWD $QXLWHW VH VDVWRML L] RGUH HQRJ L]QRVD QD LPH RWSODWH ]DMPD L NDPDWH .DPDWD WHUHWL WURãNRYH XJRYRUHQLK REYH]D D RWSODWD GLR RGJRYDUDMXüLK VUHGVWDYD]DNRMHMHX]HW]DMDP %H] RE]LUD QD NRML QDþLQ SRGX]HüH VWMHþH VUHGVWYD WHPHOMQL MH ]DGDWDN L REYH]D NRULVWLWL WD VUHGVWYD SDåQMRP GREURJD JRVSRGDUVWYHQLND 7X IXQNFLMX GREURJD JRVSRGDUHQMD VUHGVWYLPD SRGX]HüH RVWYDUXMH WDNR GD VH SURFHVRP UHSURGXNFLMH L VDPD VUHGVWYD UHSURGXFLUDMX 3UL WRPH YDåQR MH QDJODVLWL NDNR MH FLNOXV UHSURGXNFLMH RVQRYQLK VUHGVWDYD YLãHVWUXNR GXåL RG FLNOXVD SURL]YRGD þLMX SURL]YRGQMX VUHGVWYD RPRJXüXMX 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 GXåL RG SURFHVD UHSURGXNFLMH SURL]YRGD To nam govori da se osnovna sredstva troše (amortiziraju) u više 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 QDMYDåQLML NULWHULM ]D UD]YUVWDYDQMH VUHGVWDYD MH QMLKRYR "ponašanje" u proizvodnom procesu. U tom procesu jedna sredstva mogu sudjelovati višekratno, a druga samo jedanput. $NRXSURL]YRGQRPSURFHVXVUHGVWYDVXGMHOXMX VDmo jedanput, onda su to obrtna sredstva, a ako sudjeluju više puta, onda WDNYDVUHGVWYDQD]LYDPRRVQRYQLP 0H XWLPQLWDMNULWHULMQLMHGRYROMDQ]DUD]OLNRYDQMHRVQRYQLKRGREUWQLKVUHGVWDYD YHü VH PRUD YRGLWL UDþXQD L R þLQMHQLFL 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 WDNRYDåQRMHUDGLSRWSXQRJUD]OLNRYDQMDRVQRYQLKLREUWQLKVUHGVWDYDXWYUGLWLXNRMHP VWXSQMX VXGMHOXMX X SURFHVX SURL]YRGQMH $NR VH SRWSXQR SUHQRVH PDWHULMDOQR L YULMHGQRVQR XQRYLSURL]YRGWRVXREUWQDVUHGVWYDDNRVHVDPRMHGDQGLRSUHQRVLQD QRYLSURL]YRGWRVXRVQRYQDVUHGVWYD ,]RYRJDVHPRåH]DNOMXþLWLNDNRVUHGVWYDXSRGX]HüXSRVYRPREOLNXPRJXELWL XQDWXUDOQRPREOLNX XYULMHGQRVQRPREOLNX |} ~

$ G

8QDWXUDOQRPREOLNXVUHGVWYDSRGX]HüDPRJXELWL VUHGVWYD]DUDGXL]JUDGQML VUHGVWYD]DUDGXSULþXYL VUHGVWYD]DUDGXXSRUDEL ]DOLKHVLURYLQDLPDWHULMDOD zalihe nedovršene proizvodnje ]DOLKHSROXSURL]YRGD ]DOLKHJRWRYLKSURL]YRGD ]DOLKHWUJRYDþNHUREH VUHGVWYDXSURPHWX 6UHGVWYDSRGX]HüDXYULMHGQRVQRPQRYþDQRP REOLNXPRJXELWL QRYþDQLGLRRVQRYQLKVUHGVWDYD QRYþDQLGLRREUWQLKVUHGVWDYD QRYþDQDVUHGVWYDUH]HUYH 6UHGVWYDSRGX]HüDSRVYRMRMIXQNFLMLPRJXELWL VUHGVWYDRUX D ]DUDG SUHGPHWLUDGD ýHVWR VH SRMDP RVQRYQLK VUHGVWDYD SRLVWRYMHüXMH 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 þLQH VUHGVWYD ]D UDG QRYDF LQYHVWLFLMVNL PDWHULMDO L VOLþQR L RQD üH 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 þLQH VYD VUHGVWYD SURL]YRGQMH D WR ]QDþL L VUHGVWYD UDGD L SUHGPHWLUDGD 8 SURFHVX UDGD þRYMHN VD VUHGVWYLPD UDGD GMHOXMH QD SUHGPHWH UDGD L WR V QDPMHURP GD WH SUHGPHWH UDGD SULODJRGL VYRMLP SRWUHEDPD 5D]ORJ ]D WDNRYX þRYMHNRYX DNWLYQRVW MHVW X WRPH ãWR SUHGPHWH XSRWUHEQH YULMHGQRVWL þRYMHN QH PRåH SURQDüL JRWRYH X SULURGL 0RUD VH SREULQXWL GD UDGRP PLMHQMDMXüL RQH SUHGPHWH NRMH SURQDOD]L X SULURGL V SRPRüX VUHGVWDYD UDGD SURPLMHQL X REOLN NRML üH ]DGRYROMLWL QMHJRYXSRWUHEX =DWRLSUHGPHWHUDGDSURQDOD]LPRXWULREOLND SUHGPHWHUDGDGDQHRGSULURGH VLURYLQHL SROXSURL]YRGH 3UHGPHWLUDGDGDQLRGSULURGHVXRQLQDNRMLPDMRãQLMHXORåHQQLNDNDYOMXGVNLUDG 6LURYLQHVXSUHGPHWLUDGDQDNRMHMHþRYMHNYHüGMHORYDRDNDGDQHNLSURL]YRGYHüLPD JRWRY REOLN ]D XSRWUHEX L PRåH SRVOXåLWL L NDR VLURYLQD ]D L]UDGX QHNRJ GUXJRJ SURL]YRGDRQGDWDNDYSUHGPHWQD]LYDPRSROXSURL]YRGRP

|} ~ $ '

261291$65('679$

2VQRYQD VX VUHGVWYD GRELOD VYRM QD]LY SR WRPH ãWR þLQH WUDMQX RVQRYX ]D UDG SRGX]HüD L WR RG WUHQD SULEDYOMDQMD SD VYH GR SRWSXQH QHXSRWUHEOMLYRVWL RGQRVQR NDGD VH REDYOMD QMLKRYR UDVKRGRYDQMH =D RVQRYQD VUHGVWYD QLMH ELWDQ QMLKRYSRMDYQLREOLNYHü]DKWMHYGDVHRQDDQJDåLUDMXXSURFHVXUHSURGXNFLMHGDELVH WDNRRVLJXUDODQMLKRYDIXQNFLMDXSURFHVXUHSURGXNFLMH 2VQRYQDVUHGVWYDVXRQDVUHGVWYDNRMDRVWDMXGXOMHXSRGX]HüXLWUDMXGXåHRG jedne godine dana. U tom vremenu upotrebe osnovna se sredstva troše i XPDQMXMH LP VH YULMHGQRVW D WD VH YULMHGQRVW QHL]UDYQR LOL L]UDYQR XQRVL X YULMHGQRVWXþLQDNDSURL]YRGQMH 0H XWLP X SURFHVX SURL]YRGQMH RVQRYQD VUHGVWYD ]DGUåDYDMX VYRMX QDWXUDOQX IRUPXLQHXOD]HPDWHULMDOQRXQRYLSURL]YRGDOL]DWRNDNRMHYHüLVWDNQXWRRVQRYQD sredstva prenose na novi proizvod svoju vrijednost koja se troši tijekom proizvodnoga SURFHVD 2VQRYQDVUHGVWYDVOXåH]DYLãHSURL]YRGQLKSURFHVDYUORþHVWRLGXJLQL]JRGLQD D WR ]QDþL GD VH RQD WURãH SRVWXSQR WH GD üH QHND UDQLMH D QHND NDVQLMH SRVWDWL QHXSRWUHEOMLYDTo trošenje osnovnih sredstava nije vidljivo jer ne mijenjaju svoj vanjski REOLN0H XWLPNDNRVHRVQRYQDVUHGVWYD XSURFHVX UDGD LSDNWURãHDþHVWLNYDURYL ORãLMLUH]XOWDWLLVOLþQRXND]XMXNDNRVHSRVWXSQRSULEOLåDYDNUDMYLMHNXWUDMDQMDRVQRYQLK VUHGVWDYD 6YD VUHGVWYD SRGX]HüD NRMD þLQH RVQRYQD VUHGVWYD PRåHPR SRGLMHOLWL X þHWLUL NDWHJRULMH VWYDULNRMHYHüIXQNFLRQLUDMXNDRRVQRYQDVUHGVWYD stvari koje još ne funkcioniraju kao osnovna sredstva ali su namijenjena ]DRVQRYQDVUHGVWYD SUDYDLSRWUDåLYDQMDNRMDVXQDVWDODQDED]LRVQRYQLKVUHGVWDYDL QRYþDQDVUHGVWYDQDPLMHQMHQD]DSULEDYOMDQMHRVQRYQLKVUHGVWDYD 6WYDULNRMHYHüIXQNFLRQLUDMXNDRRVQRYQDVUHGVWYDþLQH RUX D]DUDG VUHGVWYD]DUDG JUD HYLQVNLREMHNWLJRVSRGDUVNRJDNDUDNWHUD zemljišta gospodarskoga karaktera i dugogodišnji nasadi. Stvari koje još ne funkcioniraju kao osnovna sredstva ali su namijenjena ]D RVQRYQDVUHGVWYDþLQH YULMHGQRVWLQYHVWLFLMVNLKUDGRYDXWLMHNX LQYHVWLFLMVNLPDWHULMDONRMLMHSULSUHPOMHQ]DLQYHVWLFLMHJUD HYLQVNL PDWHULMDOLVO L sredstva za rad koja još nisu u uporabi. |} ~

$ G

3UDYDLSRWUDåLYDQMDNRMDVXQDVWDODQDED]LRVQRYQLKVUHGVWDYDþLQH SDWHQWL OLFHQFH SUDYDL]]DNXSD SUDYDL]SURGDMHRVQRYQLKVUHGVWDYD SUDYDL]SUHGXMPDQDRVQRYQDVUHGVWYDLGUXJD 1RYþDQDVUHGVWYDQDPLMHQMHQDSULEDYOMDQMXRVQRYQLKVUHGVWDYDMHVX QRYþDQDVUHGVWYDDPRUWL]DFLMH QRYþDQDVUHGVWYDL]GYRMHQDL]GRELWL]DQDEDYXQRYLKRVQRYQLKVUHGVWDYD QRYþDQDVUHGVWYDGRELYHQDRGSURGDMHRVQRYQLKVUHGVWDYDLGUXJR 8 XJRVWLWHOMVNLP SRGX]HüLPD RYLVQR R YUVWL XVOXJH NRMX SUXåDMX SRVWRMH ELWQH UD]OLNH X VWUXNWXUL RVQRYQLK VUHGVWDYD X KRWHOLMHUVWYXVX UD]OLþLWD RG VWUXNWXUH X UHVWRUDWHUVWYX 8 KRWHOLMHUVWYX RG XNXSQH YULMHGQRVWL RVQRYQLK VUHGVWDYD QDMYHüL GLR þLQH JUD HYLQVNL REMHNWL D X UHVWRUDWHUVWYX QDMYHüL GLR X VWUXNWXUL RVQRYQLK VUHGVWDYD þLQH RSUHPD XUH DML L LQYHQWDU .DNR VX X XJRVWLWHOMVWYX RVQRYQD VUHGVWYD SR VYRPH VDVWDYX YUOR KHWHURJHQD SRVWRML SRWUHED GD VH NODVLILFLUDMX 7D VH NODVLILNDFLMD PRåH UDGLWL SR PQRJLP NULWHULMLPD DOL MH RVQRYQD NODVLILNDFLMD SR QMLKRYRM HNRQRPVNRM XOR]L NRMXLPDMXXSURFHVXSURL]YRGQMH 3ROD]HüL RG WRJ RVQRYQRJ XYMHWD ]D NODVLILNDFLMX RVQRYQD VUHGVWYD X XJRVWLWHOMVWYXUD]YUVWDYDPRX zemljište ]JUDGH XUH DMH VWURMHYH WUDQVSRUWQDVUHGVWYD DODWHL LQYHQWDU ZemljišteMHWHPHOMQL XYMHW ]DREDYOMDQMH ELORNRMHXJRVWLWHOMVNHGMHODWQRVWL GDNOH NDNR ]D WHPHOMQX GMHODWQRVW WDNR L ]D VYH VSRUHGQH GMHODWQRVWL SDUNLQJ UHNUHDFLMVNL WHUHQLLVOLþQR 8YMHW]DNRULãWHQMHzemljišta za ugostiteljsku djelatnost je da to zemljište PRUDELWLXUH HQRLSULPMHUHQRSULODJR HQRVYUVLLVSHFLILþQRVWLRYHGMHODWQRVWL =JUDGH X NRMLPD VH REDYOMD XJRVWLWHOMVND GMHODWQRVW QD]LYDPR XJRVWLWHOMVNLP REMHNWLPD =DYLVQR R QDPMHQL ]JUDGH NRMH SUXåDMX XVOXJX VPMHãWDMD QD]LYDPR KRWHOLPD PRWHOLPD SDQVLRQLPD SUHQRüLãWLPD L VOLþQR D ]JUDGH X NRMLPD VH SUXåDMX XVOXJHSUHKUDQHLSLüDQD]LYDPRUHVWRUDQLPDNDYDQDPDEDURYLPDLVOLþQR0H XWLP GLR]JUDGDXXJRVWLWHOMVWYXQLMHQDPLMHQMHQLVNOMXþLYRWHPHOMQRMGMHODWQRVWLYHüVOXåH]D RVWDOH GMHODWQRVWL SD WR PRJX ELWL ]JUDGH DGPLQLVWUDFLMH JDUDåH SUDRQLFH L GUXJH 1DMþHãüH]JUDGHRYLVQRRVYRMRMQDPMHQLGRELYDMXLQD]LYH 0D NRMH QDPMHQH ELOH ]JUDGH X XJRVWLWHOMVWYX PRUDMX XGRYROMDYDWL SURSLVDQLP XYMHWLPD 7DNR SRVWRMH PLQLPDOQL WHKQLþNL ]GUDYVWYHQL VDQLWDUQL L GUXJL XYMHWL 5D]ORJ

|} ~ $ '

]DSRVWRMDQMHRYLKPLQLPDOQLKXYMHWDMHVWXRVLJXUDQMXWHPHOMQHIXQNFLMHRYHGMHODWQRVWL D PH X WLP XYMHWLPD VX SULMH VYHJD YLVRND UD]LQD XVOXåLYDQMD þXYDQMH QDPLUQLFD WHKQLþNDLKLJLMHQVND]DãWLWDUDGQLNDL]GUDYOMDSRWURãDþD =DWRNRGL]JUDGQMH]JUDGDXXJRVWLWHOMVWYXSRVHEQDVHSDåQMDSRVYHüXMHQMLKRYRM IXQNFLRQDOQRVWL V RE]LURP QD SURL]YRGQL L UDGQL SURFHV D EURMQL XYMHWL XPQRJRPH SRVNXSOMXMXL]JUDGQMXRYLKREMHNDWD 8UH DML X XJRVWLWHOMVWYX RPRJXüXMX EROMH XYMHWH UDGD L NYDOLWHWQLMX XVOXJX 1DMþHãüHVHXUH DMLXXJRVWLWHOMVWYXUD]YUVWDYDMXXVOMHGHüHJUXSH XUH DMLHQHUJHWVNRJD]QDþDMDHOHNWULþQDPUHåDLLQVWDODFLMHYRGRYRGQH FLMHYLSOLQVNHFLMHYLLVO XUH DMLSURL]YRGQRJD]QDþDMDNRWORYQLFHUD]QHSHüLLVO XUH DMLWUDQVSRUWQRJD]QDþDMDGL]DOLFHYR]LODNROLFDLVO RVWDOLXUH DMLXUH DML77YH]DKOD HQMDJULMDQMDLVO 6WURMHYL RPRJXüDYDMX GD VH X XJRVWLWHOMVWYX EURMQL UD]OLþLWL SRVORYL ODNãH L EUåH obave uz što manji trošak ljudskoga rada. Upravo je ugostiteljska djelatnost SUHSR]QDWOMLYDSRXSRUDELPQRJRUD]OLþLWLKVWURMHYDEH]RE]LUDãWRUD]QRYUVQRVWSRVORYD RQHPRJXüXMH SULPMHQX DXWRPDWL]DFLMH X SURFHVX UDGD 7DNR QDMþHãüH VXVUHüHPR EURMQHVWURMHYHNRMLPDVHQDVWRML]DPLMHQLWLVSRULLVNXSLOMXGVNLUDGVWURMHYL]DSUDQMH VXãHQMHLJODþDQMHUXEOMDVWURMHYL]DSUDQMHþLãüHQMHLUH]DQMHYRüDLSRYUüDDSDUDWL]D SULSUHPXNDYHSLüDQDSLWDNDLWRþHQMHLVWLK 7UDQVSRUWQDVUHGVWYDSUHGVWDYOMDMXYDåQDSRPDJDOD]DEUåLSULMHYR]PDWHULMDODL UREDNDRLJRVWLMX%H]RYLKVUHGVWDYDSURL]YRGQLELSURFHVELRVNXSLQHUDFLRQDODQD XVOXJD QHNYDOLWHWQD =DWR XJRVWLWHOMVNR SRGX]HüH PRUD LPDWL RSWLPDODQ EURM WHUHWQLK L SXWQLþNLKYR]LODDXWREXVDEURGRYDLVUHGVWDYDXQXWUDãQMHJWUDQVSRUWD $ODWL RPRJXüXMX GD VH SRMHGQRVWDYL REUDGD SUHGPHWD UDGD SD VH WDNR X SURL]YRGQRP SURFHVX X XJRVWLWHOMVWYX XSRWUHEOMDYDMX EURMQL DODWL SRSXW QRåHYD SLOD VWURMHYD]DUH]DQMHUXþQLLOLHOHNWULþQLLGUXJL ,QYHQWDUVHQHNRULVWLQHSRVUHGQRXSURL]YRGQMLDOLMHEH]QMHJDRQDQHPRJXüD 3UHPD IXQNFLML LQYHQWDU X XJRVWLWHOMVNRP SRGX]HüX GLMHOLPR QD SRJRQVNL L SRVORYQL LQYHQWDU 3RJRQVNL LQYHQWDU SUHGVWDYOMD VYD RSUHPD X XJRVWLWHOMVNLP REMHNWLPD ]D VPMHãWDMNDRLRSUHPDXREMHNWLPD]DSULSUHPXKUDQHL SLüD3RVORYQL LQYHQWDU MHVYD RSUHPDNRMDVHNRULVWLXDGPLQLVWUDWLYQLPSRVORYLPDXXJRVWLWHOMVWYX ýHVWR X SRGX]HüX VXVUHüHPR SRMDP VLWQL LQYHQWDU ,DNR MH L VLWQL LQYHQWDU VUHGVWYR]DUDGLSDNJDXEUDMDPRXREUWQDVUHGVWYD=DXJRVWLWHOMVWYRMH]QDþDMVLWQRJ inventara izniman, i to poradi razloga što MH PQRJREURMDQ D WR ]QDþL GD LPD LDNR SRMHGLQDþQR PDOX LSDN XNXSQR YHOLNX YULMHGQRVW 2VLP WRJD ]ERJ þHVWLK ORPRYD RWX HQMDLOLL]GUXJLKUD]ORJDPRåHSUHGVWDYOMDWLYHOLNXVWDYNXWURãNRYD=ERJWRJDVHX XJRVWLWHOMVNLPSRGX]HüLPDSRVHEQDEULJDPRUDSRVYHWLWLVLWQRPLQYHQWDUXLWRQDQDþLQ GDVHSUDWLQMHJRYDXSRWUHEDQDþLQUXNRYDQMDQDþLQþXYDQMDLHYLGHQFLMD |} ~

$ G

,]QDYHGHQHVWUXNWXUHRVQRYQLKVUHGVWDYDXXJRVWLWHOMVWYXYLGOMLYRMHGDVXRQD PQRJREURMQD L YDåQD SR VYRMRM PDWHULMDOQRM YULMHGQRVWL 6PDWUD VH GD WUDMQD PDWHULMDOQD VUHGVWYD X XJRVWLWHOMVWYX þLQH SUHNR XNXSQH YULMHGQRVWL VUHGVWDYD Iz ovoga je razumljivo zašto je iznimno vrijedan stupanj korištenja ovako YULMHGQLK VUHGVWDYD $NR VH QH NRULVWH GRYROMQR RGQRVQR RSWLPDOQR D VD ]QDþDMQR SULVXWQLPILNVQLPVWDOQLP WURãNRYLPDRQGDüHLWLWURãNRYLXPQRJRPHRSWHUHüLYDWLELOR SURL]YRG ELOR XVOXJX ãWR FLMHQX XJRVWLWHOMVNRJ SRGX]HüD PRåH ODNR XþLQLWL SRWSXQR QHNRQNXUHQWQLP =ERJ WRJD XWYU LYDQMH QRYþDQH YULMHGQRVWL RVQRYQLK VUHGVWDYD LPD SRVHEDQ ]QDþDMNDNR]DREUDþXQDPRUWL]DFLMHSUDüHQMHVWUXNWXUHWURãNRYDSODQLUDQMDVUHGVWDYD ]D SURãLUHQX UHSURGXNFLMX WDNR MRã L YLãH ]D L]UDGX NDONXODFLMH L XWYU LYDQMH FLMHQD koštanja proizvoda ili usluga. 5D]OLNXMHPRWULYULMHGQRVWLRVQRYQLKVUHGVWDYD QDEDYQXYULMHGQRVW UHYDORUL]LUDQXYULMHGQRVWLVSUDYNXYULMHGQRVWL L sadašnju vrijednost. 1DEDYQD YULMHGQRVW RVQRYQLK VUHGVWDYD MH YULMHGQRVW SR NRMRM MH RVQRYQR VUHGVWYRSULEDYOMHQR2QDREXKYDüDIDNWXUQXYULMHGQRVWRVQRYQRJVUHGVWYDWURãNRYH SULMHYR]D L WURãNRYH PRQWDåH D NDGD MH X SLWDQMX XYR]QD RSUHPD RQGD MRã L FDULQX 1DEDYQDYULMHGQRVWVOXåLNDRRVQRYLFD]DREUDþXQDPRUWL]DFLMH 'DELVHXWYUGLODUHDOQDRVQRYLFDDPRUWL]DFLMHQLMHGRYROMQRXWYUGLWLVDPRQDEDYQX YULMHGQRVW YHü MH SRWUHEQR L]UDþXQDWL L YULMHGQRVW LQYHVWLFLMVNRJ RGUåDYDQMD RVQRYQLK VUHGVWDYD WLMHNRP SUHGYL HQD YLMHND WUDMDQMD 'DNOH NDGD VH QDEDYQRM YULMHGQRVWL GRGDYULMHGQRVWLQYHVWLFLMVNRJRGUåDYDQMDGRELYDVHRVQRYLFD]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 1DEDYQDVHYULMHGQRVWRVQRYQLKVUHGVWDYDPRåHWLMHNRPYUHPHQDSURPLMHQLWLQD YLãH LOL QLåH ]ERJ GMHORYDQMD UD]OLþLWLK HNRQRPVNLK LOL GUXJLK þLPEHQLND 1DMYDåQLML þLPEHQLNNRMLXWMHþHQDSURPMHQXQDEDYQHYULMHGQRVWLRVQRYQLKVUHGVWDYDMHVWNUHWDQMH FLMHQD QD WUåLãWX 8 VOXþDMX ]QDþDMQLMH SURPMHQH FLMHQD YUãL VH UHYDORUL]DFLMH RVQRYQLK VUHGVWDYD RGQRVQR SRQRYQD SURFMHQD YULMHGQRVWL RVQRYQLK VUHGVWDYD 8WYU HQD UHYDORUL]LUDQDYULMHGQRVWþLQLVDGDãQMXYULMHGQRVWRVQRYQLKVUHGVWDYD&LOMUHYDORUL]DFLMH YULMHGQRVWL RVQRYQLK VUHGVWDYD MH XVNOD LYDQMH QMLKRYH YULMHGQRVWL V WUåLãQLP FLMHQDPD UDGLUHDOQRJDSULND]LYDQMDQMLKRYHYULMHGQRVWL 6 RE]LURP QD YHOLNX YULMHGQRVW RVQRYQLK VUHGVWDYD X XJRVWLWHOMVWYX QLMH VYHMHGQR NRMLP VH LQWHQ]LWHWRP NRULVWH , NDGD VH XRSüH QH NRULVWH LSDN QDVWDMX WURãNRYL NRMH nazivamo fiksnim troškovima &LOM MH UDFLRQDOQRJD SRVORYDQMD GD VH XJRVWLWHOMVNL kapaciteti maksimalno koriste kako bi stalni (fiksni) troškovi po jedinici proizvoda ili usluge bili što QLåL

|} ~ $ '

ýLPMHXJRVWLWHOMVNLREMHNWVDJUD HQRQVWYDUDWURãNRYHNRMHQD]LYDPRWURãNRYLPD kapaciteta ili apsolutno fiksnim troškovima, a proizlaze iz troškova izgradnje, opreme i SULEDYOMHQDNDGUD Zatim postoje troškove pripreme, a oni ovisHRSURJUDPXSODQLUDQRJDSRVORYDQMD ]DRGUH HQRUD]GREOMHI apsolutno fiksni troškovi i troškovi pripreme jesu prvenstveno vremenski troškovi i nezavisni su o opsegu proizvodnje ili usluga. Ovi su troškovi vrlo YLVRNL L ]DWR ]DVOXåXMX SRVHEQX SDåQMX 2VQRYQL HNRQRPVNL SULQFLS SRVORYDQMD MH nastojanje da se kapaciteti maksimalno koriste i tako smanje troškovi po jedinici SURL]YRGDLOLXVOXJHLXMHGQRSRYHüDGRELW 3RVORYQLUH]XOWDWMHPRJXüHSRYHüDWLVSRPRüXSRYHüDQRJDNRULãWHQMDNDSDFLWHWD QDGYDQDþLQD SUHNRSRYHüDQRJDRSVHJDSURL]YRGQMHLRVWYDUHQLKSURGDMQLKNDSDFLWHWDL WDNRRVWYDUHQDSULKRGDWH preko degresije fiksnih troškova. $NR MH RSVHJ SURL]YRGQMH RGQRVQR SURGDMD NDSDFLWHWD ]DGRYROMDYDMXüD DNR VX RVWYDUHQH SRYROMQH XJRVWLWHOMVNH FLMHQH RQGD MH L NROLþLQD RVWYDUHQD SULKRGD ]DGRYROMDYDMXüD 5HDOL]DFLMD SURL]YRGD L XVOXJD WH QMLKRY REXMDP X XVNRM MH YH]L V NRULãWHQMHP NDSDFLWHWD 7R ]QDþL GD WUHED SRVWLüL RSWLPXP X VYLP HOHPHQWLPD poslovanja da bi isplativost korištenja kapaciteta rezultirala i povoljnim poslovnim UH]XOWDWRPYHüLPXNXSQLPSULKRGRP .DNR MH NRULãWHQMH NDSDFLWHWD X] RVWDOH HOHPHQWH SRVORYDQMD MHGDQ RG NOMXþQLK þLPEHQLND UHQWDELOQD SRVORYDQMDÜ SRWUHEQR MX MH SHUPDQHQWQR SUDWLWL L XVSRUH LYDWL HIHNWH L UH]XOWDWH LVNRULVWLYRVWL .RULãWHQMH NDSDFLWHWD SUDWL VH V SRPRüX SRND]DWHOMD SRMHGLQLKYUVWDNDSDFLWHWDGDNOH EURMHPOHåDMD EURMHPPMHVWDXUHVWRUDQX EURMHPREURNDNRMHMHPRJXüHSULSUHPLWLLWG 7DNRVHPRåHL]PMHULWLNDSDFLWHWNRULãWHQMDVPMHãWDMQLKMHGLQLFDKRWHODNRMLSRVOXMH WLMHNRP FLMHOH JRGLQH VWDYOMDQMHP X RGQRV EURM RVWYDUHQLK QRüHQMD L XNXSQRJD EURMD SRVWHOMDSRIRUPXOL RVWYDUHQLEURMQRüHQMD[ % korištenja smještajnoga kapaciteta hotela = UDVSRORåLY LEURMSRVWHOMD[ 8Kotelu koji posluje sezonski stupanj korištenja kapaciteta mjeri se po formuli: RVWYDUHQLEURMQRüHQMD[ % korištenja smještajnoga kapaciteta hotela = UDVSRORåLY LEURMSRVWHOMD[EURM

GDQDNRULãWHQMDNDSDFLWHWD

|} ~

$ G

Broj dana korištenjaNDSDFLWHWDWLMHNRPJRGLQHL]UDþXQDYDVHSRIRUPXOL RVWYDUHQLEURMQRüHQMD broj dana korištenja = UDVSRORåLY LEURMSRVWHOMD 'UXNþLML MH QDþLQ PMHUHQMD NRULãWHQMD NDSDFLWHWD X REMHNWLPD ]D SUHKUDQX 7R VH PMHUHQMHREDYOMDVSRPRüXIRUPXOH EURMUDVSRORåLY LKXVOXåQLK JRVWLMX[ % korištenja kapaciteta = EURMVMHGDOLFDXUHVWRUDQXLOLEURMJRVWLMX

NRMLVHPRJXSRVOXåLWL

.DSDFLWHW VH PRåH NRULVWLWL QR WR MH WHN WHRULMVND SUHWSRVWDYND =DWLP JRYRULPR R PDNVLPDOQRP NRULãWHQMX NDSDFLWHWD SUL þHPX SRGUD]XPLMHYDPR maksimalno korištenje SURL]YRGQLK LOL XVOXåQLK NDSDFLWHWD ãWR MH PRJXüH RVWYDULWL L maksimalnim korištenjem instaliranih osnovnih sredstava. No i to je tek teorijska SUHWSRVWDYNDýHãüHVHNRULVWHUHDOQLLOLUDGQLNDSDFLWHWLDRQLVHRVWYDUXMXWDNRGDVH X]LPDMX X RE]LU YUHPHQVNL ]DVWRML ]ERJ RGUåDYDQMD ]DVWRML NRG VPMHQH JRVWLMX LOL UDGQLNDNDGDWHKQRORãNLSURFHVQLMHWDNRXVNOD HQGDVHUDGQHPRUDSUHNLGDWL Ipak, kod svake usporedbe pokazatelja korištenje kapaciteta vrijedno je postavljati u odnos korištenje (rHDOQRLOLUDGQR XRGQRVXQDPDNVLPDOQLNDSDFLWHW 8 XJRVWLWHOMVWYX VH PRJX PMHULWL NDSDFLWHWL KRWHOD L UHVWRUDQD ]DWLP NDSDFLWHW SURL]YRGQRJRGMHODNXKLQMH LXVOXåQRJRGMHODUHVWRUDQD SULþHPXVYDNLRGQMLKLPD VYRMX ]DVHEQX YDåQX XORJX X SURFHVX UHSURGXNFLMH -HGQDNR WDNR PRJXüH MH PMHULWL NDSDFLWHWHLSUDWHüLKSRPRüQLK RGMHODXRGQRVXQDWHPHOMQHGMHODWQRVWL .DR ãWR MH YLGOMLYR PMHULOD ]D L]UDåDYDQMH NDSDFLWHWD X XJRVWLWHOMVWYX VX GRVWD UD]QRYUVQD DOL MH X VYDNRP VOXþDMX VWXSDQM NRULãWHQMD NDSDFLWHWD L]X]HWQR YDåDQ SRND]DWHOM HNRQRPLMH SRVORYDQMD SRGX]HüD 7R SRVHEQR GROD]L GR L]UDåDMD NDGD MH X SLWDQMX VH]RQVNL NDUDNWHU SRVORYDQMD D WR MH X GLMHOX XJRVWLWHOMVWYD NRMH MH YH]DQR X] WXULVWLþNRJRVSRGDUVWYRãWRMHXQDVQDMþHãüLVOXþDM (NRQRPVNDSRVOMHGLFDVH]RQVNRJDNDUDNWHUDSRVORYDQMDMHSRQDMSULMHQHGRYROMQR NRULãWHQMHNDSDFLWHWDD]DWLPL]QDWQRORãLMLILQDQFLMVNLHIHNWLSRVORYDQMDSULþHPXILNVQL WURãNRYL ]QDWQR RSWHUHüXMX MHGLQLFX SURL]YRGD LOL XVOXJH 7HKQRloški problem u VH]RQVNRPSRVORYDQMXL]UDåHQMHLXYUãQRMGLPHQ]LMLSRGþLPHSRGUD]XPLMHYDPRGD u sezoni sav kapacitet mora biti organiziran za maksimalno korištenje, a ne prema SURVMHþQRM SRWUDåQML QSU KRWHO VH X VUSQMX NRULVWL V D X SURVLQFX V NDSDFLWHWD 6 RE]LURP QD RYDNYR YDULUDQMH NRULãWHQMD NDSDFLWHWD PRJOR EL VH UHüL GD YHüLQDKRWHODNRMLVDPRVH]RQVNLSRVOXMXLPDMXQHQRUPDOQRYHOLNHNDSDFLWHWHXRGQRVX na proces i dinamiku njihova korištenja. Dakako, i kod investicijske politike u oGQRVX QD XJRVWLWHOMVWYR D X RGQRVX QD UHQWDELOQRVW XODJDQMD RYH þLQMHQLFH LPDMX ]QDþDMQRJ QHJDWLYQRJXWMHFDMD

|} ~ $ '

ýHVWRVHXVSRUH XMHNRULãWHQMHXJRVWLWHOMVNLKNDSDFLWHWDXSRMHGLQLP]HPOMDPD3UL WRPH VH NRULVWL WHUPLQ VWXSDQM WXULVWLþNH JXVWRüH LOL NRHILFLMHQW JXVWRüH 3RG WXULVWLþNRPJXVWRüRPSRGUD]XPLMHYDVHRGQRVEURMDNUHYHWDXWHPHOMQLPNDSDFLWHWLPD za smještaj prema 1000 stanovnika u zemlji. Kako u nas ima znatno manji broj kreveta za smještaj na 1000 stanovnika, pomislili bismo kako imamo relativno viši postotak LVNRULãWHQRVWL NDSDFLWHWD RG PQRJLK WXULVWLþNL ]QDWQR UD]YLMHQLMLK ]HPDOMD 6YDNDNR YULMHGQLML MH SRND]DWHOM NRHILFLMHQW JXVWRüH QDURþLWR DNR VH X]PH X RE]LU L SRVWRWDN NDSDFLWHWD NRML VH NRULVWH ELOR X RGQRVX QD XNXSQL NDSDFLWHW VDPRJD XJRVWLWHOMVNRJ REMHNWDLOLXRGQRVXQD YUHPHQVNXGLQDPLNXNRULãWHQMDNDSDFLWHWD8VYDNRPVOXþDMX pitanje korištenja kapaciteta ugostiteljskih objekata temeljno je pitanje korištenja RVQRYQLKVUHGVWDYDLXRSüHHNRQRPLMHSRVORYDQMD $0257,=$&,-$261291,+65('67$9$ 7LMHNRPSRVORYDQMDXJRVWLWHOMVNRJSRGX]HüDVWYDULNRMHPXVOXåHXSURFHVXUDGD kao osnovna sredstva postupno se troše. Taj utrošeni dio, ali vrijednosni dio, osnovnih VUHGVWDYD SUHQRVL VH QD QRYH SURL]YRGH L XVOXJH .DGD VH QRYL SURL]YRG LOL XVOXJD proda i naplati, onda se utrošeni dio osnovnih sredstava, a prenesen na nove SURL]YRGH LOL XVOXJH L]GYDMD X REOLNX DPRUWL]DFLMH X VUHGVWYD L] NRMLK üH VH obnavljanjem izvršiti zamjena istrošenih osnovnih sredstava. 7R ]QDþL GD MH XJRVWLWHOMVNR SRGX]HüH REYH]QR X REOLNX DPRUWL]DFLMH QDGRNQD LYDWL XWURãHQX YULMHGQRVW RVQRYQLK VUHGVWDYD MHU MH WR XYMHW RSVWDQND SRGX]HüD âWR ]DSUDYR SUHGVWDYOMD DPRUWL]DFLMD" 7R MH QRYþDQL L]UD] WURãHQMD PDWHULMDOQLK VUHGVWDYD D VDPD MH ULMHþ ODWLQVNRJD SRULMHNOD L R]QDþXMH SURFHV X NRMHPX QHãWR SRSXãWDLOLSRVWXSQRVODEL1RþHVWRXHNRQRPVNRMWHRULMLVXVUHüHPRLSRMDP RWSLVLYDQMHNDR]DPMHQX]DDPRUWL]DFLMX7RVXGYDUD]OLþLWDSRMPDDRWSLVLYDQMHQLMH QLNDNDYHNRQRPVNLSRMDP7RMHNQMLJRYRGVWYHQLWHKQLþNL SRMDPNRMLR]QDþXMHUDGQMX NRMDQHãWRRWSLVXMHDWRVHRWSLVLYDQMHPRåHRGQRVLWLQDEURMQHGRJD DMHXSRGX]HüX RWSLVVSRUQLKSRWUDåLYDQMDRWSLVYULMHGQRVWLUREHLVO 2WSLVMHGDNOHNQMLJRYRGVWYHQD PHWRGD GRN MH DPRUWL]DFLMD HNRQRPVND SRMDYD NRMD VH MDYOMD WLMHNRP SURFHVD UDGD L LPD GYRMDN NDUDNWHU VPDQMHQMH VYH GR QHVWDQND YULMHGQRVWL RVQRYQLK VUHGVWDYD L QMLKRYR WUDQVIRUPLUDQMH SXWHP QDSODWH X QRYþDQD VUHGVWYD DPRUWL]DFLMH 7HPHOMQD IXQNFLMDDPRUWL]DFLMHMHRVLJXUDQMHUHSURGXNFLMHXSRGX]HüX Ovdje treba istaknuti kako trošenje sredstava ima dvojaki karakter i to kao IL]LþNRWURãHQMH ekonomsko trošenje. )L]LþNRWURãHQMHQDVWDMH]ERJ korištenja sredstava u procesu poslovanja ili zbog RãWHüHQMD QHLVSUDYQD NRULãWHQMD L RGUåDYDQMD LOL ]ERJ SULURGQRJD SURSDGDQMD U D L VOLþQR )L]LþNLPVHWURãHQMHPVPDQMXMHXSRWUHEQDYULMHGQRVWVUHGVWDYDDWRMHWURãHQMH YHüH L EUåH XNROLNR VH VUHGVWYD više koriste. Ovo trošenje, ma koji da je razlog, ne PRåHVHL]EMHüL |} ~

$ G

Ekonomsko trošenjeDSUDYLOQLMLMHL]UD]HNRQRPVNR]DVWDULMHYDQMHQDVWDMHNDGD VH UD]YLWNRP WHKQLNH L WHKQRORJLMH SURL]YHGX QRYD EROMD L HNRQRPLþQLMD VUHGVWYD L SRGX]HüH LPD HNRQRPVNL LQWHUHV GD SRVWRMHüD VUHGVWYD ]DPLMHQL QRYLP PDGD VH SRVWRMHüDQLVXIL]LþNLLVWURãLOD =DWR SRGX]HüD WUHEDMX QDVWRMDWL PDNVLPDOQR NRULVWLWL SRVWRMHüD VUHGVWYD WDNR GD VH QMLKRYR IL]LþNR ]DVWDULMHYDQMH SUHGXKLWUL HNRQRPVNLP ]DVWDULMHYDQMHP WH üH WDNR VWDOQRREQDYOMDWLVUHGVWYDVWHKQRORãNLQRYLMLP]QDþLUHQWDELOQLMLPVUHGVWYLPD =DPMHQD RVQRYQLK VUHGVWDYD ]ERJ HNRQRPVNH ]DVWDUMHORVWL GDNOH LPD VYRMH RSUDYGDQMHVDPRRQGDDNRGRYRGLGRSRYHüDQMDHNRQRPLþQRVWL$NRSRGX]HüHUDQLMH REDYOMD]DPMHQXRVQRYQLKVUHGVWDYDSULMHQMLKRYHIL]LþNHLVWURãHQRVWLDWR]QDþLGDQLMH SULNXSLOR GRYROMQR VUHGVWDYD L] SURFHVD DPRUWL]DFLMH RQGD WX UD]OLNX QHDPRUWL]LUDQH YULMHGQRVWLPRUDQDGRNQDGLWLSRVORYQLPVUHGVWYLPDUH]HUYHL]GRELWL %LOR EL LGHDOQR L HNRQRPVNL QDMLVSODWLYLMH NDGD EL SRGX]HüH XVSMHOR NRULVWLWL VUHGVWYDWDNRGDVHãWRYLãHSULEOLåLIL]LþNRLHNRQRPVNRWURãHQMHRVQRYQLKVUHGVWDYD 8JRVWLWHOMVNDSRGX]HüDLQDRYRPHSRGUXþMXLPDMXSRVHEQX WHãNRüXMHUX QMLPD VUHGVWYDQDURþLWRXUH DMLYLãHSRGOLMHåXHNRQRPVNRPWURãHQMX 6867$9,0(72'(2%5$ý81$$0257,=$&,-( 6XVWDYREUDþXQDDPRUWL]DFLMHVYRGLVHQDGYDWHPHOMQDVXVWDYD VXVWDYYUHPHQVNHDPRUWL]DFLMHL VXVWDYIXQNFLRQDOQHDPRUWL]DFLMH 6XVWDYYUHPHQVNHDPRUWL]DFLMH temelji se na pretpostavci da trošenje sredstava RYLVL R YLMHNX WUDMDQMD SD VH VUHGVWYD PRUDMX DPRUWL]LUDWL NUR] SUHWSRVWDYOMHQL EURM JRGLQD WUDMDQMD 5DGL UHDOL]DFLMH RYRJD VXVWDYD DPRUWL]DFLMH NRULVWH VH WUL PHWRGH DPRUWL]DFLMHOLQHDUQDSURJUHVLYQDLGHJUHVLYQDPHWRGD /LQHDUQDPHWRGD polazi od pretpostavke da se sredstva ravnomjerno troše kroz VYRYULMHPHWUDMDQMD 0HWRGD SURJUHVLYQH DPRUWL]DFLMH SROD]L RG SUHWSRVWDYNH GD MH YLMHN WUDMDQMD XQDSULMHGSUHGYL HQDOLGDVHVUHGVWYRWURãLSURJUHVLYQRSUHPDNUDMXYLMHNDWUDMDQMDSD VHWDNRXSRþHWNXDPRUWL]DFLMDREUDþXQDYDXPDQMHPDNDVQLMHXVYHYHüHPL]QRVX 0HWRGD GHJUHVLYQH DPRUWL]DFLMH SROD]L RG REUQXWH SRVWDYNH QHJR NRG SURJUHVLYQH DPRUWL]DFLMH .RG RYH VH PHWRGH X SRþHWNX WURãHQMD VUHGVWDYD DPRUWL]DFLMD REUDþXQDYD X YHüHP L]QRVX D SUHPD NUDMX WUDMDQMD VUHGVWDYD X VYH PDQMHPL]QRVX $PRUWL]DFLMD VH QDMþHãüH REUDþXQDYD JRGišnje. Taj se godišnji iznos DPRUWL]DFLMHQD]LYDDPRUWL]DFLMVNDNYRWD

¡¢ £¢ ¤£ ¢ ¥£¦¢ § £ ¨ ¤©ª ¢ ª $« § © ¢ ¬'® ¨ ¥ ¯ £

=D REUDþXQ DPRUWL]DFLMH SR YUHPHQVNRP VXVWDYX PRUDPR SR]QDYDWL VOMHGHüH HOHPHQWH RVQRYLFX]DDPRUWL]DFLMX SURVMHþDQYLMHNWUDMDQMDRVQRYQRJVUHGVWYDL DPRUWL]DFLMVNXNYRWX 2VQRYLFX ]D DPRUWL]DFLMX þLQL QDEDYQD YULMHGQRVW RGQRVQR QDEDYQD FLMHQD RVQRYQRJDVUHGVWYDVGRGDWNRPWURãNRYDRSUHPHLPRQWDåH 3URVMHþDQYLMHNWUDMDQMDRVQRYQRJDVUHGVWYDLVND]XMHVHXJRGLQDPD$NRMHQSU SURVMHþDQ YLMHN WUDMDQMD QHNRJD RVQRYQRJ VUHGVWYD SHW JRGLQD RQGD VH RQR X WLK SHW JRGLQDWUHEDDPRUWL]LUDWL 6YDND RG QDYHGHQLK PHWRGD YUHPHQVNH DPRUWL]DFLMH LPD VYRMH SUHGQRVWL L QHGRVWDWNH1DMMHGQRVWDYQLMDLQDMþHãüDXXSRUDELMHOLQHDUQDPHWRGDQRRYD PHWRGDLPDL]QDWQHQHGRVWDWNH1DMYDåQLMLQHGRVWDWDNMHXWRPHãWRVHVUHGVWYDQH XSRWUHEOMDYDMX UDYQRPMHUQR WLMHNRP REUDþXQD DPRUWL]DFLMH SD X RGUH HQRP vremenskom razdoblju troškovi amortizacijH PRJX QHUHDOQR RSWHUHüLYDWL FLMHQX SURL]YRGD LOL XVOXJH ,VWR WDNR þHVW MH VOXþDM GD RVQRYQR VUHGVWYR EUåH HNRQRPVNL zastari nego li se amortizira i nije više u funkciji, a još nije amortizirano. 3URJUHVLYQD PHWRGD REUDþXQD DPRUWL]DFLMH LPD VPLVOD NDGD VH VUHGVWYR X SRþHWNX QHGRYROMQR NRULVWL QD SULPMHU NDGD NUHQHPR QRYLP VUHGVWYRP X SURL]YRGQMX QRYRJDSURL]YRGD LNDGDVHRGOXþLGDVHYLVRNRPDPRUWL]DFLMRPQHRSWHUHüXMHFLMHQD koštanja proizvoda ili usluge. Kako se proizvod ili usluga budu "uhoGDYDOL QD WUåLãWX WDNRüHVHLDPRUWL]DFLMDSURJUHVLYQRSRYHüDYDWL 3UHGQRVWGHJUHVLYQHPHWRGHMHXSRVWXSQRPVPDQMHQMXDPRUWL]DFLMHLQMHQLPVYH PDQMLP XGMHORP X FLMHQL SURL]YRGD LOL XVOXJH .RG RYH VH PHWRGH REUDþXQD DPRUWL]DFLMDSRORJLFLVUHGVWYDXSRþHWNXPRUDMXLPDNVLPDOQRNRULVWLWL 3ULMH QHJR OL SULNDåHPR SULPMHU L]UDþXQD YUHPHQVNH DPRUWL]DFLMH SR LVWDNQXWLP PHWRGDPDREMDVQLWüHPRLSRMDPVWRSHDPRUWL]DFLMH *RGLãQMD DPRUWL]DFLMVND NYRWD L]UDþXQDYD VH SULPMHQRP JRGLãQMH DPRUWL]DFLMVNHVWRSH'DELVHVDþXYDRLQWHJULWHWVUHGVWDYDXSRGX]HüXXWYU XMHVH VWRSDDPRUWL]DFLMH]DSRMHGLQHJUXSHRVQRYQLKVUHGVWDYD.DGDSRGX]HüHåHOLXEU]DWL DPRUWL]DFLMXVYRMLKVUHGVWDYDRQRSRYHüDYDVWRSXDPRUWL]DFLMH7UHEDLPDWLXYLGXLWR GD SUHQLVNH VWRSH DPRUWL]DFLMH QH RVLJXUDYDMX GRYROMQR VUHGVWDYD QL ]D MHGQRVWDYQX UHSURGXNFLMX MHGQDNR NDR ãWR L SUHYLVRNH VWRSH DPRUWL]DFLMH PRJX WROLNR SRYHüDWL cijenu koštanja proizvoda ili usluga da oni postaju nekonkurentni. Što je gospodarstvo razvijenije to su i amortizacijske stope više jer se visokim VWRSDPDXEU]DYD]DPMHQDRVQRYQLKVUHGVWDYDDWR]QDþLGDVHRPRJXüDYDLSULPMHQD QRYLKWHKQLþNLKLWHKQRORãNLKGRVWLJQXüD 2VQRYQD VUHGVWYD VH X UD]OLþLWLP JRVSRGDUVNLP JUDQDPD troše u vremenski UD]OLþLWLP LQWHQ]LWHWLPD 7DNR QSU YHüLQD LQGXVWULMVNLK SRGX]HüD UDGH X GYLMH LOL WUL ¡¢ £¢ ¤£ ¢ ¥£¦¢ § £

¨ ¤©ª ¢ ª $« § ©¢ ¬G® ¨ ¥ ¯ £

VPMHQH7R]QDþLGDüHVHVUHGVWYD]QDWQREUåHLVWURãLWLQHJRGDVHUDGLVDPRXMHGQRM VPMHQL 9HüLQD XJRVWLWHOMVNLK REMHNDWD UDGL X GYLMH VPMHQH SD üH L VWRSD DPRUWL]DFLMH ELWL primjerena takovom vremenskom trošenju sredstava. Kada ugostiteljstvo radi samo u YULMHPH WXULVWLþNH VH]RQH RQGD üH REUDþXQDYDWL DPRUWL]DFLMX VDPR ]D UD]GREOMH X NRMHPXUDGLDOLREUDþXQDWDDPRUWL]DFLMDSRJRGLãQMHPREUDþXQXQHPRåHELWL QLåDRG DPRUWL]DFLMHGRELYHQHSULPMHQRPPLQLPDOQHVWRSH 6WRSDDPRUWL]DFLMHXWYU XMHVHSUHPDIRUPXOL 6D 1 JGMH MH 6D VWRSD DPRUWL]DFLMH D 1 YLMHN WUDMDQMD RVQRYQRJD VUHGVWYD LVND]DQ X JRGLQDPD 1D SULPMHU DNR MH YLMHN WUDMDQMD RVQRYQRJD VUHGVWYD JRGLQD RQGD üH VWRSD DPRUWL]DFLMHELWL 6D = 10% godišnje =DWLPSULPMHQRPGRELYHQHVWRSHDPRUWL]DFLMH QDQDEDYQXLOLUHYDORUL]LUDQX vrijednost osnovnoga sredstva dobivamo amortizacijsku kvotu, odnosno godišnji iznos DPRUWL]DFLMH =D LOXVWUDFLMX QHND MH QDEDYQD YULMHGQRVW RVQRYQRJD VUHGVWYD QRYþDQLK MHGLQLFDDVWRSDDPRUWL]DFLMHL]UDQLMHJSULPMHUD DPRUWL]DFLMVNXNYRWXL]UDþXQDW üHPRSRIRUPXOL 1Y[6D $N 2GQRVQR [ $N $N DPRUWL]DFLMVNDNYRWD 1Y QDEDYQDYULMHGQRVWRVQRYQRJVUHGVWYD 6D VWRSDDPRUWL]DFLMH U našem primjeru, godišnja amortizaFLMVNDNYRWD]DQDYHGHQRRVQRYQRVUHGVWYR L]QRVLWüHQRYþDQLKMHGLQLFDJRGLãQMH $NR VH YUDWLPR PHWRGDPD L]UDþXQD YUHPHQVNH DPRUWL]DFLMH RQGD üH OLQHDUQD DPRUWL]DFLMD ELWL ]D VYDNX JRGLQX QRYþDQLK MHGLQLFD SR SURJUHVLYQRM PHWRGL X SUYRM JRGLQL DPRUWL]DFLMVND NYRWD ELW üH QRYþDQLK MHGLQLFD X GUXJRM X WUHüRM XþHWYUWRMXSHWRMXãHVWRMXVHGPRMXRVPRMXGHYHWRM

¡¢ £¢ ¤£ ¢ ¥£¦¢ § £ ¨ ¤©ª ¢ ª $« § © ¢ ¬'® ¨ ¥ ¯ £

L X GHVHWRM JRGLQL QRYþDQLK MHGLQLFD .RG GHJUHVLYQH PHWRGH QD SULPMHU REUDþXQDPRUWL]DFLMHELWüHSRWSXQRREUQXWRGSURJUHVLYQHPHWRGHWDNRGDüHXSUYRM JRGLQLDPRUWL]DFLMVNDNYRWDL]QRVLWLDXJRGLQLQRYþDQLKMHGLQLFD )XQNFLRQDOQLVXVWDYREUDþXQDDPRUWL]DFLMH ]DVQLYDVHQDNULWHULMXGDVHREUDþXQ DPRUtizacije obavlja prema stupnju korištenja osnovnih sredstava, odnosno da iznos DPRUWL]DFLMVNH VWRSH D WR ]QDþL L NYRWH RYLVL R XþLQNX RVWYDUHQRP XSRWUHERP RVQRYQRJDVUHGVWYD7R]QDþLGDüHLVWXSDQMDPRUWL]DFLMHRYLVLWLRVWXSQMXNRULãWHQMD odnosno trošHQMDVUHGVWDYD )XQNFLRQDOQLVXVWDYSUHGYL DREUDþXQDPRUWL]DFLMDSRGYLMHRVQRYH RVQRYLNROLþLQHRVWYDUHQLKXþLQDNDL RVQRYLVDWLUDGDVUHGVWDYD 2GOXND R WRPH SR NRMRM üH VH RVQRYL YUãLWL REUDþXQ DPRUWL]DFLMH RYLVLW üH R DVRUWLPDQX SURL]YRGD LOL XVOXJD XJRVWLWHOMVNRJ SRGX]HüD D RGDEUDW üH VH RQD NRMD MH PRJXüDLMHGQRVWDYQLMD9HüVPRLVWDNOLNDNRXJRVWLWHOMVNRSRGX]HüHWUHEDLPDWLEURMQD WUDQVSRUWQDVUHGVWYDSDüHPRL]DLOXVWUDFLMXREUDþXQDIXQNFLRQDOQHDPRUWL]DFLMHX]HWL DXWREXVSRGX]HüDNRMLSUHYR]LJRVWHQDL]OHW7DNRMHSRGX]HüHQSUQDEDYLORDXWREXV þLMDMHQDEDYQD YULMHGQRVW QRYþDQLKMHGLQLFD9LMHNWUDMDQMDWRJDXWREXVDMH JRGLQDDNRULVWDQXþLQDNWRJDVUHGVWYDMHXSULMH HQLKNLORPHWDUD $PRUWL]DFLMXSRMHGLQLFLNRULVQRJXþLQNDL]UDþXQDWüHPRSRIRUPXOL QDEDYQDYULMHGQRVW DPRUWL]DFLMDSRMHGLQLFLNRULVQRJXþLQND NRULVWDQXþLQDN 500000 RGQRVQR 400000 7R]QDþLGDDXWREXVSRVYDNRPSULMH HQRPNLORPHWUXJXELYULMHGQRVWXL]QRVXRG QRYþDQLKMHGLQLFD )XQNFLRQDOQL VXVWDY REUDþXQD DPRUWL]DFLMH NRULVQLML MH ]D SRGX]HüH MHU VH SULEOLåDYD VWYDUQR SUHQHVHQRM YULMHGQRVWL RVQRYQLK VUHGVWDYD QD QRYH SURL]YRGH LOL XVOXJH ,SDNLYUHPHQVNLLIXQNFLRQDOQLVXVWDYREUDþXQDDPRUWL]DFLMHLPDMXVYRMHSUHGQRVWL L QHGRVWDWNH 3UHGQRVW YUHPHQVNRJD VXVWDYD MHVW X MHGQRVWDYQRVWL SRVWXSND D nedostatak je u tome što visina amortizacije nije odraz stvarnoga trošenja sredstava. Prednost funkcionalnog sustava ogleda se u tome šWRMHDPRUWL]DFLMDXYMHWRYDQD VWYDUQLP WURãHQMHP VUHGVWDYD L RPRJXüXMH XWYU LYDQMH UHDOQH DPRUWL]DFLMH D QHGRVWDWDN MH RYRJD VXVWDYD X WRPH ãWR SRVWRML PRJXüQRVW GD VUHGVWYR EUåH HNRQRPVNL]DVWDULQHJRIL]LþNLQDURþLWRNDGDVHNRULVWLPHWRGDREUDþXQDSUHPDVDWLPD UDGD ¡¢ £¢ ¤£ ¢ ¥£¦¢ § £

¨ ¤©ª ¢ ª $« § ©¢ ¬G® ¨ ¥ ¯ £

1DMNRULVQLMHMH]DSRGX]HüHNDGDMHWRPRJXüHNRPELQLUDWLMHGDQLGUXJLVXVWDY REUDþXQDDPRUWL]DFLMHXSUDYRGDVHL]EMHJQXQHGRVWDFLDNRULVWHSUHGQRVWLVYDNRJRG VXVWDYD 7DNR MH QDMEROMH GD SRGX]HüH ]D VUHGVWYD NRMD VH QH NRULVWH GRYROMQR LQWHQ]LYQR QSU ]JUDGH UD]QD SRVWURMHQMD L VO REUDþXQDYD DPRUWL]DFLMX OLQHDUQRP YUHPHQVNRP PHWRGRP D ]D VUHGVWYD NRMD VH LQWHQ]LYQR NRULVWH X QHSRVUHGQRM SURL]YRGQML NRMD VWYDUDMX HNRQRPVNH XþLQNH GD NRULVWL VXVWDY IXQNFLRQDOQH DPRUWL]DFLMH 2'5ä$9$1-(261291,+65('67$9$ Tijekom korištenja sredstva se troše. Pojedini dijelovi sredstava potroše se i ]QDWQR UDQLMH QHJR FLMHOR VUHGVWYR $ GD EL VUHGVWYD WUDMQR GR SRWSXQH DPRUWL]DFLMH VOXåLODVYRMRMQDPMHQLSRWUHEQRLKMHRGUåDYDWL'DNOHSUHGXYMHWGDVUHGVWYDQRUPDOQR IXQNFLRQLUDMX MHVW QMLKRYR WUDMQR RGUåDYDQMH 2VLP WRJD RGUåDYDQMH VSUMHþDYD SULMHYUHPHQR WURãHQMH VUHGVWDYD L RPRJXüXMH QMLKRYX VSRVREQRVW ]D REDYOMDQMH ]DGDWDNDXSURFHVXUDGD 2GUåDYDQMHRVQRYQLKVUHGVWDYDSURYRGLVH LQYHVWLFLMVNLPLWHNXüLPRGUåDYDQMHPL WHNXüLPRGUåDYDQMHP ,QYHVWLFLMVNRRGUåDYDQMHSUHGVWDYOMDVYH]QDþDMQLMHUDGRYHQDVUHGVWYLPDNRMLPD VHSURGXåDYDQMLKRYDIXQNFLRQDOQDVSRVREQRVW2YRRGUåDYDQMHQD]LYDPRMRãLYHOLNLP SRSUDYFLPD MHU VX X] LQYHVWLFLMVNR RGUåDYDQMH YH]DQD L YHOLND ILQDQFLMVND VUHGVWYD RGQRVQR WR RGUåDYDQMH SUHGVWDYOMD ]D SRGX]HüH YHOLNL WURãDN ,VWR WDNR NDGD VH QD SRVWURMHQMLPD SRGX]LPDMX UDGRYL YHüHJ RSVHJD WDNYR RGUåDYDQMH QD]LYDPR JHQHUDOQLPSRSUDYFLPD 6YHMHGQRNDNRQD]YDOLYHüHUDGRYHNRMLQRVHRELOMHåMHLQYHVWLFLMVNRJDRGUåDYDQMD ]D QMLK MH NDUDNWHULVWLþQR GD VX XYLMHN YHüHJD RSVHJD UHODWLYQR VX VNXSL YUOR þHVWR ]DKWLMHYDMXSUHNLGUDGDSURL]YRGQMH WHVHREDYOMDMXXGXåHPYUHPHQVNRPUD]GREOMX ,QYHVWLFLMVNLPRGUåDYDQMHPRVLJXUDYDVHQRUPDOQRIXQNFLRQLUDQMHFMHORNXSQRJD SRVORYQRJ SURFHVD D ]D XJRVWLWHOMVNX GMHODWQRVW RYDM REOLN RGUåDYDQMD VUHGVWDYD LPD YUOR YHOLNX YDåQRVW MHU VH QD YULMHPH L ]D SRWSXQX IXQNFLMX PRUDMX SULSUHPLWL VYL QHRSKRGQL XYMHWL SRVORYDQMD 3UL WRPH SRVHEQD VH SDåQMD SRNODQMD LQYHVWLFLMVNRP RGUåDYDQMX]JUDGDLXUH DMD ,QYHVWLFLMVNRRGUåDYDQMHPRåHPRSRGLMHOLWLXGYLMHJUXSH RQRNRMHSRYHüDYDYULMHGQRVWRVQRYQLKVUHGVWDYDL RQRNRMHQHSRYHüDYDYULMHGQRVWRVQRYQLKVUHGVWDYDDOLMHQHRSKRGQR]D QMLKRYRRGUåDYDQMHLUDGQXVSRVREQRVW 7HNXüH RGUåDYDQMH þLQH PDQML SRSUDYFL QD RVQRYQLP VUHGVWYLPD 2QL VX PDQMHJD RSVHJD PDQMH NRãWDMX L REDYOMDMX VH X NUDüHP YUHPHQVNRP UD]GREOMX 1H ]DKWLMHYDMX ]D UD]OLNX RG LQYHVWLFLMVNRJ RGUåDYDQMD GXåL SUHNLG UDGD 7HNXüH

¡¢ £¢ ¤£ ¢ ¥£¦¢ § £ ¨ ¤©ª ¢ ª $« § © ¢ ¬'® ¨ ¥ ¯ £

RGUåDYDQMH PRJOL ELVPR QD]YDWL L SUHYHQWLYQLP RGUåDYDQMHPMHU VH RYLP RGUåDYDQMHP VSUMHþDYDMXYHüLNYDURYLLYHüHãWHWH , LQYHVWLFLMVNR L WHNXüH RGUåDYDQMH ]D SRGX]HüH SUHGVWDYOMDMX WURãDN =DWR VH RYL WURãNRYL PRUDMX SODQLUDWL L UDYQRPMHUQR UDVSRUH LYDWL SR YUHPHQVNRP L REUDþXQVNRP UD]GREOMX L WR UDYQRPMHUQR WLMHNRP korištenja sredstava. A da bi se ovi troškovi UDYQRPMHUQRUDVSRUHGLOLSRWUHEQRMHXWYUGLWLLVWRSXLQYHVWLFLMVNRJRGUåDYDQMDLWRWDNR GD VH SODQLUDQL L]QRV VUHGVWDYD ]D RGUåDYDQMH VWDYL X RGQRV SUHPD RVQRYLFL ]D DPRUWL]DFLMXRVQRYQLKVUHGVWDYDSRIRUPXOL L]QRVLQYHVWLFLM VNRJRGUåDYDQMD LQYHVWLFLMVNRJRGUåDYDQMD RVQRYLFD]DDPRUWL]DFLMX 7RP VH IRUPXORP GRELYD VWRSD LQYHVWLFLMVNRJ RGUåDYDQMD L V SRPRüX QMH VH UDVSRUH XMX WURãNRYL LQYHVWLFLMVNRJ RGUåDYDQMD QD VYH PMHVHFH WLMHNRP JRGLQH QD LVWL QDþLQNDRLDPRUWL]DFLMD2YLWURãNRYLþLQHPDWHULMDOQLWURãDNSRGX]HüDSDüHRQLWHUHWLWL FLMHQX NRãWDQMD SURL]YRGD LOL XVOXJD L WR NDR UHåLMVNL WURãDN 6YDNDNR GD MH LQWHUHV SRGX]HüD GD VYH RYH WURãNRYH VYHGH QD QDMPDQMX PRJXüX PMHUX D GD EL WR XVSMHOR SRGX]HüH PRUD X VYRMRM RUJDQL]DFLMVNRM VWUXNWXUL LPDWL VOXåEX RGUåDYDQMD NRMD üH QDVWRMDWLSRUHGREMHNWLYQLKLQHL]EMHåQLK SRSUDYDNDLRGUåDYDQMDVYHRVWDOHVYHVWLQD RSWLPDOQXPMHUX 8/$*$1-$8261291$65('679$ 6YDNR SRGX]HüH QDVWRML RVLP RGUåDYDQMD MHGQRVWDYQH UHSURGXNFLMH SXWHP DPRUWL]DFLMH SRYHüDWL VYRMD RVQRYQD VUHGVWYD 8ODJDQMD X QRYD RVQRYQD VUHGVWYD QD]LYDPRLQYHVWLFLMVNLPXODJDQMHP8ODJDQMDSUHGVWDYOMDMXLQDEDYDLSRYHüDQMHYHOLNRJ REXMPD REUWQLK VUHGVWDYD NDR L NDG VYRMD QRYþDQD VUHGVWYD XORåLPR X QHNL SURMHNW SRVX XMXüLLKGUXJRP =D SRGX]HüH MH LQWHUHVDQWQR XODJDQMH X RVQRYQD VUHGVWYD NDR LQYHVWLFLMVNR XODJDQMH7DXODJDQMDPRUDMXELWLGHWDOMQRREUD]ORåHQDLDUJXPHQWLUDQDMHUVHXSUDYLOX UDGLRXSRWUHELYHOLNLKQRYþDQLKVUHGVWDYD'RNXPHQWXNRMHPMHRSLVDQDVYUKDFLOMHYL PRWLYLLRþHNLYDQLUH]XOWDWRGXODJDQMDQD]LYDPRLQYHVWLFLMVNLPSURJUDPRP6YDNDNRGD üHLQYHVWLFLMVNLSURJUDPELWLRSãLUQLMLLGHWDOMQRUD]UD HQDNRVXQMLPHSUHGYL HQDYHüD XODJDQMD 3RVHEQR üH VH GHWDOMQR L]UDGLWL LQYHVWLFLMVNL SURJUDP V DQDOL]DPD EURMQLP SRGDFLPDLSURUDþXQLPD NDGDVH]DSRþLQMHL]JUDGQMDQRYRJLYHüHJREMHNWD 2ELþQRVHLQYHVWLFLMVNLSURJUDPVDVWRMLL]GYDGLMHOD WHKQLþNRWHKQRORãNRJDNRMLLREUD XMHWHKQLþNRtehnološku SUREOHPDWLNXNDUDNWHULVWLNHJUD HYLQVNLKREMHNDWDRSUHPHLGUXJH L RGHNRQRPVNRJGLMHOD (NRQRPVNLGLRLQYHVWLFLMVNRJDSURJUDPDSRVHEQRREUD XMH ¡¢ £¢ ¤£ ¢ ¥£¦¢ § £

¨ ¤©ª ¢ ª $« § ©¢ ¬G® ¨ ¥ ¯ £

PDNURORNDFLMXRGQRVQRVPMHãWDMEXGXüHJREMHNWDVDVVSHNWDWUåLãWD VLURYLQDWUDQVSRUWDUDGQHVQDJHHQHUJHWVNLKL]YRUDLVO DQDOL]XVLURYLQVNHRVQRYHNRMRPGRND]XMHVLJXUQRVWXGXJRURþQRM RSVNUELVLURYLQDPDXNYDOLWHWLLNROLþLQL DQDOL]XSODVPDQDSURL]YRGDLOLXVOXJDYRGHüLUDþXQDRVLJXUQRP SODVPDQXLQDGXåLURNLVSLWXMXüLDSVRUSFLMVNXVQDJXSRWURãDþDNDNR GRPDüLKWDNRLVWUDQLK L]ERUWHKQRORãNRJDSURFHVDYRGHüLUDþXQDRVYLPGRVWLJQXüLPD VXYUHPHQHWHKQLNHLWHKQRORJLMHLSRPRJXüQRVWLRXYR HQMX QDMVXYUHPHQLMHDXWRPDWL]DFLMH DQDOL]XNDGURYDVRE]LURPQDPRJXüQRVW]DSRãOMDYDQMDNYDOLILFLUDQLK UDGQLNDNRMLüHELWLVSRVREQLXSUDYOMDWLL]DEUDQRPWHKQRORJLMRP SRWUHEQDXODJDQMDILQDQFLMVNDVUHGVWYD XQDEDYXQRYLKRVQRYQLKL REUWQLKVUHGVWDYDLQDþLQSULEDYOMDQMDRYLKVUHGVWDYD YHOLþLQXRVWYDUHQLKILQDQFLMVNLKUH]XOWDWDNRMDüHRVLJXUDWLNDNR proširenu reprodukciju tako i otplatu duga koMLMHX]HWGDELVHQRYL REMHNWL]JUDGLRL UDþXQDNXPXODWLYQRVWLNDRWHPHOMQDPRWLYD]DVYDNXJRVSRGDUVNX GMHODWQRVW 7DNRL]UD HQLLQYHVWLFLMVNLSURJUDPþLQLRVQRYLFX]DLQYHVWLFLMVNXRGOXNXRQRYRP XODJDQMXXRVQRYQDLREUWQDVUHGVWYD .$3$&,7(765('67$9$5$'$ .DSDFLWHW SRGX]HüD ]DYLVL R REXMPX VUHGVWDYD ]D UDG NRMLPD SRGX]HüH UDVSRODåH 3RG NDSDFLWHWRP VH SRGUD]XPLMHYD VSRVREQRVW SRGX]HüD LOL QHNRJ QMHJRYRJ GLMHOD KRWHOD NXKLQMH UHVWRUDQD L VOLþQR GD X MHGLQLFL YUHPHQD SURL]YHGHRGUH HQXNROLþLQXSURL]YRGDLOLXVOXJD.DSDFLWHWVHXWYU XMH]DSRMHGLQD VUHGVWYDUDGD]DWLP]DRGMHOHSRJRQHXJRVWLWHOMVNHREMHNWHLOL]DFLMHORSRGX]HüH .DSDFLWHW SRGX]HüD LOL SRMHGLQLK QMHJRYLK GLMHORYD L]UDåDYD VH X UD]OLþLWLP YHOLþLQDPD L X UD]OLþLWLP MHGLQLFDPD PMHUH 7DNR VH QSU NDSDFLWHW NXKLQMH LVND]XMH EURMHP REURND KUDQH NRML VH X QMRM PRJX VSUHPLWL NDSDFLWHW UHVWRUDQD EURMHP VMHGDOLFD ]D SULMHP JRVWLMX D NDSDFLWHW KRWHOD LVND]XMH VH EURMHP OHåDMHYD ]D JRVWHLWDNRUHGRP-HGQDNRVHWDNRNDSDFLWHWSRMHGLQLKVUHGVWDYDUDGDL]UDåDYDVH QD VOLþDQ QDþLQ 7DNR QSU VWURM ]D SUDQMH PRåH X WLMHNX MHGQRJ GDQD RSUDWL NLORJUDPD UXEOMD LOL MHGQR NXKDOR RPRJXüXMH WLMHNRP GDQD SULSUHPX REURND NXKDQLKMHODLWG .DSDFLWHW R]QDþDYD PRJXüQRVW SURL]YRGQMH LOL SUXåDQMD XVOXJD SD MH YUOR ]QDþDMQRYRGLWLUDþXQDRLVNRULVWLYRVWLNDSDFLWHWD2VLPWHKQLþNLKXYMHWD]DLVNRULãWHQMH PRJXüHJD NDSDFLWHWD RG SUHVXGQRJ MH ]QDþDMD L GREUD organizacija poslovanja, što RSHW]QDþLGDSRGX]HüHPRUDYRGLWLEULJXLRNYDOLILFLUDQRVWLUDGQLNDRSUDYRYUHPHQRM QDEDYFL SRWUHEQLK PDWHULMDOD R EU]LQL L VWUXþQRVWL SUXåDQMD XVOXJD LWG 6DPR SRG WLP

¡¢ £¢ ¤£ ¢ ¥£¦¢ § £ ¨ ¤©ª ¢ ª $« § © ¢ ¬'® ¨ ¥ ¯ £

XYMHWLPD PRJXüH MH PDNVLPDOQR NRULãWHQMH NDSDFLWHWD YHüL RSVHJ SURL]YRGQMH L SUXåDQMHXVOXJD 6RE]LURPQDYHOLþLQXNDSDFLWHWDLQMLKRYRNRULãWHQMHUD]OLNXMXVH WHKQLþNLWHRULMVNL NDSDFLWHW UDGQLUHDOQL NDSDFLWHW QDMSRYROMQLMLRSWLPDOQL NDSDFLWHW 7HKQLþNL NDSDFLWHW SUHGVWDYOMD QDMYHüX SURL]YRGQX VSRVREQRVW RGUH HQRJ VUHGVWYD ]D UDG LOL SRMHGLQRJ RUJDQL]DFLMVNRJ GLMHOD SRGX]HüD LOL FLMHORJD SRGX]HüD 7HKQLþNL NDSDFLWHW EL ELOR PRJXüH NRULVWLWL VDPR X VOXþDMHYLPD UDGD EH] ]DVWRMD EH] NYDURYDDGDELVUHGVWYDUDGDPRJODUDGLWLSRGWLPXYMHWLPDWUHEDORELSRGX]HüHLVYL QMHJRYLGLMHORYLUDGLWLQHSUHNLGQRLSRGSXQLPRSWHUHüHQMHP 0H XWLP WR QLMH PRJXüH L PRUD VH YRGLWL UDþXQD R EURMQLP þLPEHQLFLPD NRML RQHPRJXüXMX WHKQLþNX LVNRULVWLYRVW NDSDFLWHWD 7X SULMH VYHJD PLVOLPR QD RGUH HQH ]DVWRMH NDGD VH UDGL R VUHGVWYLPD UDGD þLãüHQMH SRSUDYFL UHPRQW L VO ]DWLP QD SRWHãNRüH X RSVNUEL RGUH HQLK PDWHULMDOD PRJXüQRVW QHVWDQND SRJRQVNLK VUHGVWDYD HOHNWULþQH HQHUJLMH JRULYD L VO PRJXüQRVW QHGRODVND JRVWLMX L QDSRNRQ SRVWRML SRWUHED]DRGPRURPUDGQLND .DGD VH VYL QDYHGHQL þLPEHQLFL XPDQMHQMD WHKQLþNLK NDSDFLWHWD X]PX X RE]LU D RQL VH VPDWUDMX QHLVNRULVWLYLP GLMHORP NDSDFLWHWD WDGD GRELMHPR UDGQL LOL UHDOQL NDSDFLWHW 6DPR QD WHPHOMX RYDNYRJD NDSDFLWHWD PRJXüH MH SODQLUDWL SURL]YRGQMX XVOXJH L RUJDQL]DFLMX SRGX]HüD 7R ]QDþL GD üH VH RG WHKQLþNLK NDSDFLWHWD RGELMDWL QRUPDOQL ]DVWRML X SRVORYDQMX SRGX]HüD NDR ãWR MH QSU PUWYD VH]RQD YUHPHQVND L]QHQD HQMDNRMDXWMHþXQDGROD]DNJRVWLMXLVOLþQRSDüHVHWDNRGRELWLUHDOQLNDSDFLWHW NRML PRåH L GR þHWUGHVHW SRVWRWDND RVFLOLUDWL QD QLåH RG WHKQLþNRJD NDSDFLWHWD .RG XWYU LYDQMD UHDOQRJD NDSDFLWHWD ]QDþDMQX XORJX LPD LVNXVWYR L QHNL RSüL SRND]DWHOML SRVORYDQMD RþHNLYDQR NUHWDQMH WXULVWD RVWDOL GRJD DML NRML PRJX XWMHFDWL QD XJRVWLWHOMVNRSRVORYDQMHLGUXJR Optimalno korištenje kapaciteta MH RQDM RSVHJ SURL]YRGQMH L XVOXJD X NRMHPX SRGX]HüH RVWYDUXMH QDMSRYROMQLMH UH]XOWDWH SRVORYDQMD D WDGD VX troškovi elemenata SURL]YRGQMH PDWHULMDOD VUHGVWDYD L SUHGPHWD UDGD WH UDGQH VQDJH QDMQLåL SR MHGLQLFL SURL]YRGDLOLXVOXJH 6WXSDQM LVNRULVWLYRVWL NDSDFLWHWD L]UDþXQDYD VH WDNR GD VH RVWYDUHQD SURL]YRGQMDVWDYLXRGQRVSUHPDNDSDFLWHWXLWRVSRPRüXVOMHGHüHIRUPXOH RVWYDUHQDSURL]YRGQM D stupanj iskorištenja kapaciteta = NDSDFLWHW 8]HWüHPRRYDNDYSULPMHUNXKLQMDKRWHODLPDNDSDFLWHWREURNDQDGDQDOLVH VYDNRGQHYQRSULSUHPDREURNDNXKDQHKUDQH 7DGDMHstupanj iskorištenja kapaciteta kuhinje: ¡¢ £¢ ¤£ ¢ ¥£¦¢ § £

¨ ¤©ª ¢ ª $« § ©¢ ¬G® ¨ ¥ ¯ £

180 [ 200

8 RYRP SULPMHUX VWXSDQM LVNRULãWHQMD NDSDFLWHWD L]QRVL ãWR ]QDþL GD VH QH NRULVWLUDVSRORåLYLKNDSDFLWHWDNXKLQMH 2YDNYLPMHSRVWXSNRPPRJXüHL]UDþXQDWLVWXSDQMNRULãWHQMDNDSDFLWHWD]DVYDNR VUHGVWYRUDGD]DSRMHGLQHRGMHOHSRJRQHLOL]DFLMHORSRGX]HüH 5$6+2'29$1-(261291,+65('67$9$ ýHVW MH VOXþDM GD SRGX]HüH UDVSRODåH RVQRYQLP VUHGVWYLPD DOL LK QH NRULVWL L] UD]OLþLWLK UD]ORJD =DWR SRGX]HüH VUHGVWYD NRMD QH NRULVWL QDVWRML UDVKRGRYDWL NDNR EL smanjilo troškove ili ih nastoji prodati kako bi ostvarili nekakav prihod. 5DVKRGRYDQMH RVQRYQLK VUHGVWDYD SRGUD]XPLMHYD QMLKRYR EULVDQMH L] NQMLJRYRGVWYHQHHYLGHQFLMH.DGDRVQRYQDVUHGVWYDIL]LþNLGRWUDMXLOLWHKQRORãNL]DVWDUH WDGD VH SULVWXSD UDVKRGRYDQMX %LOR EL LGHDOQR NDGD EL VH UDVKRGRYDOD RVQRYQD VUHGVWYD XSUDYR X WUHQX NDG VH L DPRUWL]LUDMX RGQRVQR NDGD MH QMLKRYD XNXSQD QDEDYQDYULMHGQRVWQDGRNQD HQDREUDþXQRPDPRUWL]DFLMH$OLYUORVHULMHWNRXVNOD XMX WHRNROQRVWLWHMHSRGX]HüHSULQX HQRUDVKRGRYDWL LRQDVUHGVWYDNRMDMRãLPDMXQHNX SUHRVWDOXQHRWSLVDQXYULMHGQRVW7DSUHRVWDODQHRWSLVDQDYULMHGQRVWQDGRNQD XMHVHQD UD]OLþLWHQDþLQHQDMþHãüHSURGDMRPRVQRYQRJVUHGVWYDQDSODWRPRVLJXUDQMDLOLQDWHUHW L]YDQUHGQLK UDVKRGD DNR QL QD NRML GUXJL QDþLQ SRGX]HüH QH XVSLMH QDGRNQDGLWL QHRWSLVDQXYULMHGQRVWRVQRYQRJDVUHGVWYD

2%571$65('679$

1D]LYREUWQDVUHGVWYDXSRWUHEOMDYDPR]DLPRYLQXNRMRPUDVSRODåHSRGX]HüH DNRMDWUDMHPDQMHRGMHGQHJRGLQHLXSURL]YRGQRPSURFHVXPLMHQMDVYRMREOLNWH se poslije završenog ciklusa ponovno pojavljuje u prvobitnom obliku, prelazi iz MHGQH SRVORYQH ID]H X GUXJX L] MHGQRJ SRMDYQRJ REOLND X GUXJL 8JRVWLWHOMVND SRGX]HüD QDEDYOMDMX EURMQH PDWHULMDOH NRML VH WURãH UDGL RVWYDUHQMD XJRVWLWHOMVNLK usluga. Ovi se materijali u procesu obavljanja ugostiteljskih usluga odjednom utroše, a QDSODWRPXVOXJDQDSODüXMHVHLYULMHGQRVWXWURãHQLKPDWHULMDOD7DNRGRELYHQDQRYþDQD VUHGVWYD VOXåH ]D SRQRYQX QDEDYX PDWHULMDOD NRML VH NDR ãWR MH YLGOMLYR REUQX X NUDüHPYUHPHQVNRPUD]GREOMXLRVWYDUHYLãHNUXåQLKNUHWDQMDWLMHNRPMHGQHJRGLQHSD VHL]WRJDUD]ORJDLQD]LYDMXREUWQLPVUHGVWYLPD =DREUWQDVUHGVWYDNDUDNWHULVWLþQRMHGDVXWRPDWHULMDOQHYULMHGQRVWLNRMHVHWURãH X SURL]YRGQML WDNR GD VH QMLKRYD VXSVWDQFD L YULMHGQRVW MHGQRNUDWQRP XSRUDERP SRWSXQRSUHQRVLQDQRYLSURL]YRGLSULWRPHVHPLMHQMDQMLKRYSUYRELWQLREOLN

¡¢ £¢ ¤£ ¢ ¥£¦¢ § £ ¨ ¤©ª ¢ ª $« § © ¢ ¬'® ¨ ¥ ¯ £

1DMYDåQLMDSRGMHODREUWQLKVUHGVWDYDMHSRGMHODSUHPDQMLKRYLP SRMDYQLPREOLFLPD HNRQRPVNRPVDGUåDMX ID]DPDFLNOXVDREUWDMDL VXVWDYXQMLKRYDSULEDYOMDQMD 3UHPDSRMDYQLPREOLFLPDREUWQDVHVUHGVWYDGLMHOHQD ]DOLKHVLURYLQDLPDWHULMDOD zalihe nedovršene proizvodnje ]DOLKHSROXSURL]YRGD ]DOLKHJRWRYLKSURL]YRGD SRWUDåLYDQMD ILQDQFLMVNDVUHGVWYDL QRYþDQDVUHGVWYD 6WUXNWXUDREUWQLKVUHGVWDYDXXJRVWLWHOMVWYXSULND]DQDMHQDVO 0DWHULMDO]DUHSURGXNFLMX i nedovršeni proizvodi 1RYþDQDVUHGVWYD 3RWUDåLYDQMD *RWRYLSURL]YRGL 6O6WUXNWXUDSULEOLåQD REUWQLKVUHGVWDYDXXJRVWLWHOMVNRPSRGX]HüX =DOLKHNDNRVHQDVOLFLYLGLREXKYDüDMXREUWQDVUHGVWYDXREOLNXVWYDUL 3RWUDåLYDQMD REXKYDüDMX SRWUDåLYDQMD RG NXSDFD SR SODüHQLP DYDQVLPD LOL DNRQWDFLMDPD SRWUDåLYDQMD RG ]DSRVOHQLK SRWUDåLYDQMD RG GUåDYH LOL GUXJLK LQVWLWXFLMD SRWUDåLYDQMDSRILQDQFLMVNLPXODJDQMLPDLGUXJDSRWUDåLYDQMD )LQDQFLMVND LPRYLQD MH RQD LPRYLQD NRMD GRVSLMHYD QDMGXOMH GR MHGQH JRGLQH GDQD D REXKYDüD ]DMPRYH GHSR]LWH YULMHGQRVQH SDSLUH L RVWDOD NUDWNRURþQD ILQDQFLMVNDXODJDQMD 1RYþDQD VUHGVWYD NDR REUWQD VUHGVWYD MHVX VUHGVWYD QD åLURUDþXQX L GUXJLP UDþXQLPDXEDQNDPDWHQRYDFXEODJDMQLSRGX]HüD 2EUWQDVUHGVWYDSUHPDVYRMHPHNRQRPVNRPVDGUåDMX6O GLMHOHVHQD ¡¢ £¢ ¤£ ¢ ¥£¦¢ § £

¨ ¤©ª ¢ ª $« § ©¢ ¬G® ¨ ¥ ¯ £

REUWQDVUHGVWYDXUREQRPREOLNXL REUWQDVUHGVWYDXQRYþDQRPREOLNX 3UHPDID]DPDFLNOXVDREUWDMDGLMHOHVHQD REUWQDVUHGVWYDXID]LSURL]YRGQMHL REUWQDVUHGVWYDXID]LSURPHWD $SUHPDVXVWDYXSULEDYOMDQMDREUWQDVHVUHGVWYDGLMHOHQD VWDOQDREUWQDVUHGVWYDL QHVWDOQDLOLL]YDQUHGQDREUWQDVUHGVWYD ,SDN]DSRGX]HüHMHQDMYDåQLMDQMLKRYDSRGMHODSUHPDQMLKRYRPSRMDYQRPREOLNX MHUVHXVSRUHGRVWLPREOLFLPDSRMDYOMXMXLQMLKRYLL]YRUL]DSULEDYOMDQMH 2VLPWRJDL] QMLKRYD VH SRMDYQRJ REOLND QDMODNãH UDVSR]QDMH ãLULQD ]QDþHQMD SRMPD REUWQD VUHGVWYDMHUWDMSRMDPJRYRULRVYRPHãLUHP]QDþHQMXRGSRMPDSUHGPHWLUDGDMHU REUWQD VUHGVWYD RVLP SUHGPHWD UDGD REXKYDüDMX MRã L QRYDF VLWQL LQYHQWDU L UD]QD SUDYD

èÏé ãëêìË Íîí ãðïòñ í êôó Í

Ë ±¶¸º¸Ì

Ü ¿· È×´Æ º Ô ¹»· ±´ÄÊÆ · ÎÝ¹»±¶¸Ì¸º ÂÅ¿±´ÄÃÂ

ã ±¾Ä¼º

Ü ¿· È×´Æ º Ô ¹»· ±´ÄÊÆ · ÎÅ¿±¾Ä¼× ÂÝ¹»±¶¸º¸Ì

°²±´³µ±´¶¸· ¹»º ¹¼º ½¾· ¿±,À+¿ºÁ*ÂÃ¹

ÍÏÎ¼±¾¹¾³Ðº¸Ì´· È º Ñ ¾± Ä¼º*¶¸Æ ÈºÁ· ÒÓº Ô ºÕÒÓºÖ³Ð×*¿· Èº´Æ × ·ØÂÊÙÆ Â¼Ç×

Þ º´Æ · ß»× ÒÓº*³µ×¿· ÈºÆ º ·,Ù· ³à¹»±Ç · ¹¾¶¸×¹¾³Ðº*¿º

Ü ´± ³à¿º½· ¶¸º¹Èº ± Ñ ÎÂÃÚ¼ºÌ¸º

°²±´³µ±´¶¸· ¹»º ÂÅÄ»Æ º¸Çº ÈÉ¹Ê·

ÍÏÎ¼±¾¹¾³Ðº¸Ì´· È × Ô ºÕÚ»Æ ºÛ¸×

Þ º´Æ · ß»× ¹ × Ñ ±¶*¿á×¹¼× ¼ Ú¿±¼· Ô ¶¸± Ñ ¹È×â· Ú»±ÃÆ ÂÚÃ¿±Ã· Ô ¶¸± Ñ º

ä È ×*¹Ê· Ì×´å Á¸×Î¼±´¶· å Ñ ×Ö¶· Ô ×æ·³ ÑGç

Þ º´Æ · ß»× Ç ±³Ð±¶· ß Ú¿±Ã· Ô ¶¸± Ñ º Þ º´Æ · ß»× ³à¿Ç¸±´¶ºÁÎ¼× ¿±´Ä¼×

6O2EUWQDVUHGVWYDSUHPDHNRQRPVNRPVDGUåDMX 6WUXNWXUD REUWQLK VUHGVWDYD X XJRVWLWHOMVWYX UD]OLNXMH VH RG LVWLK X GUXJLP GMHODWQRVWLPD DOL L XQXWDU VDPRJ XJRVWLWHOMVWYD 1DLPH X XJRVWLWHOMVWYX QDMYHüL GLR

¡¢ £¢ ¤£ ¢ ¥£¦¢ § £ ¨ ¤©ª ¢ ª $« § © ¢ ¬'® ¨ ¥ ¯ £

REUWQLK VUHGVWDYD QDOD]L VH X QDPLUQLFDPD L X SLüLPD MHU VX XSUDYR RQL PDWHULMDOQD RVQRYLFD ]D SUXåDQMH XJRVWLWHOMVNLK XVOXJD 6 GUXJH VWUDQH ]D UD]OLNX RG LQGXVWULMVNLK SRGX]HüD]DOLKHSROXSURL]YRGDLOLJRWRYLKSURL]YRGDQLVXYHOLNHMHUVHSURGDMDREDYOMD QHSRVUHGQRSRSUXåDQMXXJRVWLWHOMVNHXVOXJH-HGQDNRWDNRLSRWUDåLYDQMDRGNXSDFDX UHVWRUDWHUVWYX VX ]DQHPDULYD NDR L NRG KRWHOD X SURPHWQLP FHQWULPD X NRMLPD VH JRVWLPD RGPDK QDSODüXMH XVOXJD DOL VX ]DWR SRWUDåLYDQMD ]QDþDMQD X KRWHOLPD VPMHãWHQLPXWXULVWLþNLPPMHVWLPDNRMLSRVOXMXSUHNRDJHQFLMD1DSODWHSUHNRDJHQFLMD þHVWRPRJXELWLGXåHLRGQHNROLNRPMHVHFLSDVXXJRVWLWHOMVNDSRGX]HüDNRMDSUHWHåQR SRVOXMX V WXULVWLþNLP DJHQFLMDPD ]D SRþHWDN SRVORYDQMD X VH]RQL SULVLOMHQD X]LPDWL NUDWNRURþQHNUHGLWHGRNQHQDSODWHVUHGVWYDNRMDSRWUDåXMX ý,0%(1,&,2.2-,0$29,6,9,6,1$2%571,+ 65('67$9$ 6YD SRGX]HüD QHPDMX MHGQDNX SRWUHEX ]D REUWQLP VUHGVWYLPD 9LVLQD XNXSQLK REUWQLKVUHGVWDYDRYLVLRVOMHGHüLPþLPEHQLFLPD RREXMPXYULMHGQRVWLLDVRUWLPDQXSURL]YRGQMHLXVOXJD RWHKQRORãNRPSURFHVDSURL]YRGQMHLSUXåDQMDXVOXJD RXYMHWLPDRSVNUEHVLURYLQDPDLPDWHULMDOLPD RXYMHWLPDQDSODWHSURGDQLKSURL]YRGDLOLXVOXJDL RXYMHWLPDSRGPLULYDQMDREYH]DSUHPDGUXJLPDGRSULQRVLSODüH UDGQLND LGUXJLP 2EXMDP SURL]YRGQMH LOL XVOXJD XWMHþH QD YLVLQX SRWUHEQLK REUWQLK VUHGVWDYD MHU R QMHPX RYLVL SRWUHED QDEDYNH VLURYLQD LOL PDWHULMDOD D ãWR MH WD NROLþLQD YHüD ELW üH SRWUHEQD L YHüD REUWQD VUHGVWYD ]D QMLKRYX QDEDYNX ,VWR YULMHGL ]D DVRUWLPDQ L YULMHGQRVWSURL]YRGQMHLXVOXJD 7HKnološki procesSURL]YRGQMHLOLSUXåDQMDXVOXJDXWMHþHQDXODJDQMDVUHGVWDYD MHURWHKQRORãNRPSURFHVXRYLVLYULMHPHXNRMHPXüHVUHGVWYDELWLYH]DQDLQMLKRYQDþLQ XODJDQMD,]X]HWQRMH]QDþDMQRRGYLMDOLVHWHKQRORãNLSURFHVUDYQRPMHUQRFLMHOXJRGLQX LOL VDPR VH]RQVNL 2VLP WRJD QD YLVLQX SRWUHEQLK REUWQLK VUHGVWDYD XWMHþH L YULMHPH WUDMDQMD SURFHVD SURL]YRGQMH LOL SUXåDQMD XVOXJD 8JRVWLWHOMVND SRGX]HüD SRVHEQR VX "ranjiva" s obzirom na ravnomjernost tehnološkoga procesa, osobito ona koja posluju u WXULVWLþNLPPMHVWLPDLLPDMXVH]RQVNLNDUDNWHUSRVORYDQMD=ERJWRJDVHMDYOMDSRWUHED GDXNUDüHPYUHPHQVNRPUD]GREOMXSRGX]HüHPRUDRVLJXUDWLYHOLNDREUWQDVUHGVWYDD WRMHþHVWRWHãNRRVWYDULWLLOLMHPRJXüHDOLSRXYMHWLPDNRMLQLVXSRYROMQL]DSRGX]HüH 8YMHWLRSVNUEHVLURYLQDPDLPDWHULMDOLPDXYMHWLQDSODWHLSRWUDåLYDQMDRGNXSDFD UHGRYLWRVHUHJXOLUDMXXJRYRULPD $NR RG RSüHJ SRMPD REUWQLK VUHGVWDYD NDR VUHGVWDYD NRMD VH REUüX X MHGQRP SURL]YRGQRP FLNOXVX L]GYRMLPR QHãWR XåL SRMDP SRMDP SUHGPHWD UDGD RQGD üHPR XRþLWLNDNRSUHGPHWLUDGDXXJRVWLWHOMVWYXLPDMXELWQRUD]OLþLWHSURL]YRGQHLYULMHGQRVQH NDUDNWHULVWLNH QHJR X GUXJLP REOLFLPD SURL]YRGQMH 7DNR RQL þLQH ]QDþDMQX VWDYNX X FLMHQLNRãWDQMDJRWRYRJSURL]YRGD]ERJþHJDLPWUHEDSRVYHWLWLSRVHEQXSR]RUQRVW'D ¡¢ £¢ ¤£ ¢ ¥£¦¢ § £

¨ ¤©ª ¢ ª $« § ©¢ ¬G® ¨ ¥ ¯ £

ELWURãNRYLPDWHULMDODELOLãWRQLåLLOLRSWLPDOQL GRQRVHVHLSUDWHQRUPDWLYLMHODLSLüDDOL L QRUPDWLYL NDOD UDVWXUD L ORPD 0DOR X NRMRM GMHODWQRVWL NDR X XJRVWLWHOMVWYX RYL QRUPDWLYLLPDMXWDNRYHOLNXYDåQRVW]DSRVORYDQMHSRGX]HüD .DGDMHULMHþRPDWHULMDOLPDNRMLVHWURãHXSURFHVXUDGDXXJRVWLWHOMVWYXRQGDMH RVLP QRUPDWLYLPD SRWUHEQR SRVHEQX SR]RUQRVW SRVYHWLWL L YHOLþLQL ]DOLKD 6YDNDNR GD ]DOLKH SUYHQVWYHQR RYLVH R REXMPX L DVRUWLPDQX SURL]YRGQMH DOL MH RSWLPXP ]DOLKD L]X]HWQR ]QDþDMDQ ]D XJRVWLWHOMVNR SRGX]HüH 7DM VH RSWLPXP SRVWLåH SROLWLNRP L RUJDQL]DFLMRPQDEDYOMDQMDLVNODGLãWHQMDLSRåHOMQRPNRRUGLQDFLMRPL]PH XQDEDYOMDQMD i potrošnje (ulaza i izlaza materijala iz skladišta). 'DNOHWUHEDVWURJRYRGLWLUDþXQDGDVHVYHYUVWH]DOLKDNUHüXXRNYLUXRSWLPDOQLK NROLþLQD GD VH WUDMDQMH WHKQRORãNRJ SURFHVD VPDQML NROLNR JRG MH PRJXüH L GD VH QDSODWD]DSURGDQHSURL]YRGHLL]YUãHQHXVOXJH]YUãLXQDMNUDüHPPRJXüHPURNX6YH WR SRND]XMH NDNR MH UDFLRQDODQ SULVWXS REUWQLP VUHGVWYLPD SRWUHEDQ X VYLP ID]DPD SRVORYQRJD SURFHVD D QH VDPR RQRJ SURL]YRGQRJ L GD RWXGD SURL]OD]L L ]QDþDM L RGJRYRUQRVWSRVORYQLKIXQNFLMDSRGX]HüD7HPHOMQLFLOMMHSUDWLWLLXEU]DWLNRHILFLMHQW REUWDMDREUWQLKVUHGVWDYDXVYLPID]DPDFLNOXVDUHSURGXNFLMH 3RWUHEH ]D XNXSQLP REUWQLP VUHGVWYLPD PRJX VH L]UDþXQDWL V SRPRüX VOMHGHüH IRUPXOH 9XS 9XS[9WR 8SREV LOL8SREV .R 360 8SREV XNXSQRSRWUHEQDREUWQDVUHGVWYD Vup = vrijednost ukupnoga planiranog godišnjeg prometa .R NRHILFLMHQWREUWDMD 9WR YULMHPHWUDMDQMDREUWDMD $NRX]PHPRNDRSULPMHUGDMHSRGX]HüHRVWYDULORSURPHWRGQRYþDQLK MHGLQLFDJRGLãQMHLX]NRHILFLMHQWREUWDMDRGRQGDüHELWL 1,000.000 8SREV 5 $NRMHNRHILFLMHQWREUWDMDWDGDMHGDQSURL]YRGQLFLNOXVWUDMHGDQDSRIRUPXOL GDQD GDQD ,OLSRGUXJRMIRUPXOL 1,000.000[72 8SREV 360

¡¢ £¢ ¤£ ¢ ¥£¦¢ § £ ¨ ¤©ª ¢ ª $« § © ¢ ¬'® ¨ ¥ ¯ £

'DNOH XNXSQR SRWUHEQD REUWQD VUHGVWYD X WRP SRGX]HüX ELW üH QRYþDQLKMHGLQLFD .DR ãWR VH YLGL ]D XWYU LYDQMH SRWUHED ]D REUWQLP VUHGVWYLPD X]LPD VH SRUHG NRHILFLMHQWDLYUHPHQDREUWDMDLYULMHGQRVWSODQLUDQRJDSURPHWD7DNRGDQDIRUPXODþLQL MHGQRVWDYQLPL]UDþXQDYDQMHXNXSQRSRWUHEQLKREUWQLKVUHGVWDYD0H XWLPWUHEDLPDWL XYLGXGDVDPRWDNRL]UDþXQDYDQMHSRWUHEQLKREUWQLKVUHGVWDYD]DFLMHOR SRGX]HüH QH GDMH SUDYX VOLNX REMHNWLYQR SRWUHEQLK VUHGVWDYD L WR ]ERJ WRJD ãWR VX SRWUHEH ]D REUWQLP VUHGVWYLPD SR SRMHGLQLP ID]DPD NUXåQRJD NUHWDQMD VUHGVWDYD SRVYHUD]OLþLWHMHUMHLNRHILFLMHQWREUWDMDSRMHGLQLKGLMHORYDREUWQLKVUHGVWDYDUD]OLþLW =DWRüHPRSRLVWRMIRUPXOL 9XS 9XS[9WR LOL8SREV 8SREV .R L]UDþXQDWL XNXSQR SRWUHEQD VUHGVWYD ]D SRMHGLQH JUXSH VUHGVWDYD L] NUXåQRJD NUHWDQMD LQMLKRYLP]EUDMDQMHPL]UDþXQDWLXNXSQXPDVXSRWUHEQLKREUWQLKVUHGVWDYD]D FMHORNXSQLUHSURGXNFLMVNLFLNOXVL]DFLMHORSRGX]HüH 2%57$1-(2%571,+65('67$9$ 2EUWDQMH REUWQLK VUHGVWDYD ]DSRþLQMH QDEDYRP SRWUHEQLK PDWHULMDOD QDPLUQLFD SLüD LWG L WR MH SUHWSRVWDYND ]D SRþHWDN SURL]YRGQMH 7R ]QDþL GD SRGX]HüH PRUD QDMSULMH SRVMHGRYDWL YULMHGQRVW X REOLNX QRYFD SD VH NUXåHQMH REUWQLK VUHGVWDYD PRåH SULND]DWLLRYDNR 3URL]YRGQMD 1RYDF 0DWHULMDOL 3URL]YRG 1RYDF XWLMHNX 2YD VKHPD SULND]XMH WLMHNRYH REUWQLK VUHGVWDYD SRþHYãL RG QRYFD NRML VH UD]PMHQMXMH ]D SRWUHEQH PDWHULMDOH NRML VH GDOMH SUHUD XMX X SURL]YRGQML X NXKLQML SHNDUL L VO SD GR SUHODVND X QRYL SURL]YRG L QMHJRYX SURGDMX NXSFLPD D QRYFHP GRELYHQLPRGNXSDFD]DSRþLQMHQRYLFLNOXVNUXåHQMDVUHGVWDYD 8VYDNRPREUWQRPFLNOXVXREUWQDVUHGVWYDXXJRVWLWHOMVWYXSUROD]HNUR]WUL ID]HID]XQDEDYHID]XSURL]YRGQMHLID]XUHDOL]DFLMH6O

¡¢ £¢ ¤£ ¢ ¥£¦¢ § £

¨ ¤©ª ¢ ª $« § ©¢ ¬G® ¨ ¥ ¯ £

6O.UXåQRNUHWDQMHREUWQLKVUHGVWDYD 8XJRVWLWHOMVWYXNRMHSRVOXMHWLMHNRPFLMHOHJRGLQHRYDMMHSURFHVWUDMDQLVYDNDNRMH QDM]QDþDMQLMD NDGD MH ULMHþ R REUWQLP VUHGVWYLPD ID]D QDEDYH 8 VH]RQVNRP XJRVWLWHOMVWYX ID]D SULSUHPH ]D QDEDYX WUDMH SULOLþQR GXJR L DQJDåLUD RGMHGQRP YHOLND VUHGVWYD7DID]DSRJRWRYRXKRWHOLMHUVWYXQDSRþHWNXVH]RQHREXKYDüDRVLPQDEDYH potrebnih materijala za proizvodnju još i niz drugih radnji kojima se osigurava SRVORYDQMHWXVSDGDMXLEURMQHXVOXJHGUXJLKXSULSUHPLLRGUåDYDQMXREMHNDWDXJRYRUL V DJHQFLMDPD SURSDJDQGQH DNWLYQRVWL L VOLþQR 7HN QDNRQ ãWR VH VYH WR RVLJXUD ]DSRþLQMHID]DSURL]YRGQMHSURGDMDSURL]YRGDLXVOXJDLSULWRPHVHYRGLUDþXQDGDVH SURGDMRPRVWYDULYHüDQRYþDQDYULMHGQRVWRGXORåHQHNDNRELVHFLNOXVNUXåHQMDREUWQLK VUHGVWDYDPRJDRQDVWDYLWLLWRXSRYHüDQRPREXMPXWHGDVHNUR]WDNRYXYULMHGQRVW SURGDQLKSURL]YRGDLXVOXJDRVWYDULLQRYþDQDYULMHGQRVW]DSODüHUDGQLNDNRMLVXXORåLOL VYRMUDGXWRPFLNOXVXUHSURGXNFLMH 'D EL VH UHSURGXNFLMD REUWQLK VUHGVWDYD XVSMHãQR REDYLOD ãWR ]QDþL ]DGRYROMLOD VYHQD]QDþHQHXYMHWHXVSMHãQRREDYOMHQRJFLNOXVDUHSURGXNFLMHYDåQRMHLPDNVLPDOQR XVNODGLWLWUDMDQMHSRMHGLQLKID]DNUXåQRJDWRNDVUHGVWDYD7RMHYDåQR]ERJWRJDMHUVH SRVWLåH YHüL HNRQRPVNL HIHNW ãWR VH EUåH RGYLMD VYDND ID]D ]D VHEH L VYH ]DMHGQR EXGXüL VH DQJDåLUDQD VUHGVWYD NUDüH ]DGUåDYDMX X VYDNRM SRMHGLQRM L VYLP ID]DPD XNXSQR L EUåH VH RVWYDUXMH WHPHOMQL VPLVDR UHSURGXNFLMH GD VH QD NUDMX RVWYDUH YHüD VUHGVWYDRGXORåHQLKDWR]QDþLRGJRYDUDMXüD]DUDGD =QDþL ãWR MH EUåH NUHWDQMH REUWQLK VUHGVWDYD X] RVWDOH SRYROMQH HOHPHQWH SRVORYDQMD PRJXüH MH RVWYDULWL YHüX UHQWDELOQRVW SRVORYDQMD SD VH ]ERJ WRJD QDVWRML XEU]DWLREUWDMREUWQLKVUHGVWDYD %U]LQD NUXåHQMD REUWQLK VUHGVWDYD L]UDåDYD VH EURMHP REUWDMD X MHGLQLFL YUHPHQD RELþQRXJRGLQL 2EUWQDVUHGVWYDXMHGQRMJRGLQLQDþLQHYLãHRGMHGQRJNUXJDDþHVWR L SR QHNROLNR NUXJRYD 2YD EU]LQD NUXåHQMD REUWQLK VUHGVWDYD L]UDåDYD VH NRHILFLMHQWRPREUWDMDNRMLVHPRåHL]UDþXQDWLIRUPXORP

¡¢ £¢ ¤£ ¢ ¥£¦¢ § £ ¨ ¤©ª ¢ ª $« § © ¢ ¬'® ¨ ¥ ¯ £

.R

Up Pos

JGMHMH .R NRHILFLMHQWREUWDMD 8S XNXSDQSURPHWLOLSULKRG XJRVWLWHOMVNRJSRGX]HüDXMHGQRMJRGLQL 3RV SURVMHþQRUDVSRORåLYDREUWQDVUHGVWYDSRGX]HüDXMHGQRMJRGLQL $NR X]PHPR ]D SULPMHU GD MH QHNR XJRVWLWHOMVNR SRGX]HüH RVWYDULOR JRGLãQML SURPHW RG QRYþDQLK MHGLQLFD D GD SURVMHþQR NRULVWL QRYþDQLK MHGLQLFDREUWQLKVUHGVWDYDWDGDMHNRHILFLMHQWREUWDMDWRJDSRGX]HüDMHUWRSURL]OD]LL] UDQLMHSULND]DQHIRUPXOH .R

1,000.000 200 000

,VWR WDNR PRJXüH MH L]UDþXQDWL SURVMHþQR WUDMDQMH REUWDMD NUR] SURVMHþQH GDQH YH]LYDQMD NRMHR]QDþXMHYULMHPHSRWUHEQRGDELVH RVWYDULRNUXåQLWRNLWRVSRPRüX RYHIRUPXOH %URMGDQDYH]LYDQMD LOL NRHILFLMHQWREUWDMD .R 2SüHQLWRSR]QDWRMHGDMHXUHVWRUDWHUVWYXNRHILFLMHQWREUWDMD]QDWQRYHüLQHJRX KRWHOLMHUVWYX D GD MH QDMQLåL X KRWHOLMHUVWYX X WXULVWLþNLP GHVWLQDFLMDPD ]ERJ YHü LVWDNQXWRJGXJRJþHNDQMDQDSODWH]DXVOXJHRGVWUDQHWXULVWLþNLKDJHQFLMD ,QDþH XJRVWLWHOMVWYR X XVSRUHGEL V GUXJLP GMHODWQRVWLPD LPD YUOR SRYROMDQ REUWDM obrtnih sredstava. Nešto 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. TROŠKOVI U UGOSTITELJSTVU

752â.29,,(.2120,ý1267

7HPHOMQLMH]DGDWDNSRGX]HüDSURL]YHVWLSURL]YRGHLOLREDYLWLRGUH HQHXVOXJHUDGL ]DGRYROMHQMDRSüLKLSRMHGLQDþQLKSRWUHED 0H XWLP VWXSDQM ]DGRYROMHQMD RSüLK L SRMHGLQDþQLK SRWUHED QH RYLVL VDPR R NROLþLQLSURL]YRGDLOLXVOXJDYHüLRWURãNRYLPD$NRVXUREHLOLXVOXJHVNXSHRQGDVX ¡¢ £¢ ¤£ ¢ ¥£¦¢ § £

¨ ¤©ª ¢ ª $« § ©¢ ¬G® ¨ ¥ ¯ £

RQH QHSULVWXSDþQH SRWURãDþX GRN üH MHIWLQLMD URED L XVOXJH RPRJXüLWL SRWSXQLMH ]DGRYROMHQMH RSüLK L SRMHGLQDþQLK SRWUHED D WR üH RPRJXüLWL SRGX]HüX GD RVWYDUL ]DGRYROMDYDMXüLGRKRGDN=ERJWRJDWURãNRYLSUHGVWDYOMDMXNOMXþQRSLWDQMHXSRVORYDQMX XNXSQRJDJRVSRGDUVWYDLVYDNRJSRGX]HüDSRMHGLQDþQR =DWRMHLQWHUHVVYDNRJSRGX]HüDGDVYRMH]DGDWNHELORXSURL]YRGQMLSURL]YRGDLOL REDYOMDQMX XVOXJD REDYL VD ãWR PDQMH WURãNRYD ãWR SUHGVWDYOMD ]DMHGQLþNL LQWHUHV L SRWURãDþD L GUXãWYD X FMHOLQL 7DNR SRGX]HüH REDYOMDMXüL VYRMH SRVORYH VD ãWR PDQMH troškova, posOXMHHNRQRPLþQR 0H XWLP WURãHQMH HOHPHQDWD UDGQRJD SURFHVD QHRSKRGQRVW MH VDPRJD SURFHVD UDGD DOL RQR X LVWR YULMHPH PRåH ELWL YHüH LOL PDQMH RG SRWUHEQRJD 3ULQFLS HNRQRPLþQRVWL VDVWRML VH X WHåQML SRGX]HüD GD VH SRVORYL REDYOMDMX VD ãWR PDQMH troškova pojedinih elemenata radnoga procesa7RMHLWHPHOMQL]DNRQHNRQRPLMHNRMLX SRWSXQRVWLGROD]LGRL]UDåDMDXWUåLãQRPJRVSRGDUVWYX &MHORNXSQLVHUD]YLWDNSURL]YRGQLKVQDJD]DSUDYRWHPHOMLQDSRUDVWXSURL]YRGQMHL QD VQLåHQMX WURãNRYD X SURFHVX UDGD *RVSRGDUVNL VXVWDY NRML QH RVLJXUDYD WDNDY UD]YLWDN]DRVWDMH]DRSüLPUD]YLWNRP

5.2. POJAM TROŠKOVA

Za obavljanje svake gospodarske djelatnosti potrebno je trošenje tri WHPHOMQD HOHPHQWD UDGQRJD SURFHVD UDGD SUHGPHWD UDGD L VUHGVWDYD ]D UDG 7URãHQMH RYLK HOHPHQDWD PRåH VH LVND]DWL X QDWXUDOQLP LOL QRYþDQLP SRND]DWHOMLPD. Ako se troškovi iskazuju u naturalnim pokazateljima onda to trošenje QD]LYDPR utrošak. =QDþL utrošci SUHGVWDYOMDMX IL]LþNL L]UD] WURãHQMD SRMHGLQLK HOHPHQDWDDPRJXVHLVND]DWLNDRVDWLUDGDVWURMHYDNDRNROLþLQDXWURãHQLKPDWHULMDOD LVOLþQR1DVXSURWXWUãFLPDWURãNRYHSUHGVWDYOMDMXQRYþDQLL]UD]XWURãNDSRMHGLQLK HOHPHQDWDUDGQRJDSURFHVD7DNRPRåHPRGRüLGRNROLþLQHWURãNRYDQDQDþLQGD VHQDXWURãNHPDWHULMDOQLKHOHPHQDWDSURL]YRGQMHSULPLMHQHRGJRYDUDMXüHFLMHQHDQD WURãNRYH UDGQH VQDJH RGJRYDUDMXüL L]QRV ]D SODüH 7R R]QDþXMH WURãNRYH X XåHP VPLVOX 0H XWLP ]D SRGX]HüH QLMH YDåQR VDPR NROLNR MH XWURãHQR UDGD PDWHULMDOD L VUHGVWYD ]D SURL]YRGQMX SURL]YRGD L XVOXJD YHü NROLNR SRMHGLQL SURL]YRG LOL XVOXJD koštaju. 1RVDVSHNWDNDONXODFLMHWURãNRYLSUHGVWDYOMDMXSXQRãLULSRMDPLREXKYDüDMXRVLP utrošaka pojedinih elemenata radnoga procesa i razne druge rashode i izdDWNHNRMLVX XþLQMHQL X YH]L V SURL]YRGQMRP URED L XVOXJD WLMHNRP SRVORYDQMD 7DNDY ]EURM PQRJLK troškova predstavlja troškove u širem smislu. 2YGMH RGPDK WUHED XWYUGLWL UD]OLNX L]PH X UDVKRGD L WURãNRYD MHU VH UDVKRGL QH PRJXLGHQWLILFLUDWLVWURãNRYLPDNDNRVHWRþHVWRþLQL6DGUåDMQRUDVKRGLVXãLULSRMDP od troškova, a oni mogu biti poslovni i neposlovni. Pojmu troškova odgovaraju samo SRVORYQLUDVKRGLRGQRVQRUDVKRGLNRMLVXYH]DQLX]REDYOMDQMHJRVSRGDUVNHDNWLYQRVWL SRGX]HüD$OLDNRSRGX]HüHJUDGLVSRUWVNHLOL]DEDYQHREMHNWH]DVYRMHUDGQLNHRQGD WR MHVX UDVKRGL L WL UDVKRGL VSDGDMX X QHSRVORYQH UDVKRGH L QLVX YH]DQL X] SRVORYQH troškove.

¡¢ £¢ ¤£ ¢ ¥£¦¢ § £ ¨ ¤©ª ¢ ª $« § © ¢ ¬'® ¨ ¥ ¯ £

,]UHþHQRJDMHYLGOMLYRGDSRVWRMHGYLMHJODYQHGHILQLFLMHWURãNRYDLGDVYDNDRGQMLK LPD VYRMH ]QDþHQMH 7URãNRYL X XåHP VPLVOX RPRJXüXMX XYLG L NRQWUROX SUDüHQMH L analizu stvarnih troškova pojedinih elemenata u procesu rada, dok troškovi u širem VPLVOXRPRJXüXMXUHDOQXSURFMHQXGDOLSRGX]HüHSRVOXMHXVSMHãQRLOLQH=DLOXVWUDFLMX DNR SRGX]HüH QH SRVOXMH XVSMHãQR QHüH ELWL X VWDQMX RVWYDULYDWL QSU QHSRVORYQH rashode u obliku troškova za poboljšanje standarda svojih radnika. 8 SRGX]HüX SRVWRMH UD]OLþLWH YUVWH WURãNRYD SD VH PRJX NODVLILFLUDWL QD UD]QH QDþLQH5D]OLNXMHPRþHWLUi temeljne vrste troškova, i to: s obzirom na trošenje pojedinih elemenata procesa rada (troškova rada, SUHGPHWDUDGDLVUHGVWDYDUDGD SUHPDREUDþXQXLHYLGHQFLMLWURãNRYDSRMHGLQLFLSURL]YRGDLXVOXJD (direktni i indirektni troškovi), prema ovisnosti troškova o stupnju zaposlenosti kapaciteta (fiksni i varijabilni troškovi) i prema mjestu nastanka i nositelja troškova (troškovi pojedinih dijelova SRGX]HüD

5.3. PODJELA TROŠKOVA S OBZIROM NA TROŠENJE (/(0(1$7$352&(6$5$'$

=DSRGX]HüHMHQDMYDåQLMDVWUXNWXUDWURãNRYDSUHPDHOHPHQWLPDSURFHVDUDGD'D EL VH SURL]YHR QRYL SURL]YRG LOL XVOXJD SRWUHEQR MH X SURFHV UDGD XQLMHWL VOMHGHüH HOHPHQWH UDG SUHGPHWH UDGD L VUHGVWYD ]D UDG 6YL VH RYL HOHPHQWL X SURFHVX UDGD WURãHDWLWURãNRYLL]UDåHQLYULMHGQRVQRþLQHWURãNRYHSURL]YRGQMH.DNRVHRYLWURãNRYL SRMDYOMXMXXVYDNRPSURL]YRGXQDMþHãüHVHMRãQD]LYDMXLprirodnim troškovima6YDNR XJRVWLWHOMVNR SRGX]HüH RYLP WURãNRYLPD SRVYHüXMH SRVHEQX EULJX 9DåQR MH GD SRGX]HüHSRVOXMHVDãWRPDQMLPWURãNRYLPDMHUüHVDPRWDNRRVWYDULWLYHüLSULKRGLQLåH FLMHQH XJRVWLWHOMVNLK XVOXJD $ WR QLMH VDPR LQWHUHV XJRVWLWHOMVNRJ SRGX]HüD QHJR L LQWHUHVJRVSRGDUVWYDLGUXãWYHQH]DMHGQLFHXRSüH 5.3.1. TROŠKOVI RADA 6YDNLVHUDGVDVWRMLRGGYDWHPHOMQDHOHPHQWDNRMLMHVX VYMHVQDGMHODWQRVWþRYMHNDL trošenje energije. 6YMHVQD GMHODWQRVW þRYMHND WHPHOMQR MH RELOMHåMH UDGD 3ULMH SRþHWND UDGD þRYMHN RVPLãOMDYD SODQ VYRMLK DNWLYQRVWL RQ SODQLUD RUJDQL]LUD L]YUãDYD L QDG]LUH WX DNWLYQRVW3RWRPHVHUDGþRYMHNDUD]OLNXMHRGUDGDåLYRWLQMH õö ÷øùú ûü ýþøÿø þøú ÿ

ø û þ ø û

6YDNLUDG]DKWLMHYDRGOMXGLRGUH HQHQDSRUHRGQRVQRWURãHQMHHQHUJLMHIL]LþNHL SVLKLþNH 8SUDYR MH WDNRYR DQJDåLUDQMH OMXGL QMLKRYD VSRVREQRVW SODQLUDQMD L organiziranja i trošenje energije, pretpostavka za izradu proizvoda i obavljanje usluga. 2VLPQDYHGHQRJDVYDNLUDGLPDLGYDWHPHOMQDRELOMHåMD VYUVLVKRGQRVWUDGDL društveni karakter rada. Svrsishodnost rada ogleda se u tome što rad mora biti društveno koristanDRQüH WR ELWL VDPR DNR VH UH]XOWDWRP WRJD UDGD PRåH ]DGRYROMLWL SRWUHED ELOR SRMHGLQFD ELOR GUXãWYD =DWR VH L NDåH GD VX OMXGVNH L GUXãWYHQH SRWUHEH L]YRU L SRVUHGQL LOL QHSRVUHGQLFLOMVYDNHOMXGVNHDNWLYQRVWL 'DNOH UDG PRåHPR GHILQLUDWL NDR VSRVREQRVW þRYMHND GD SURL]YRGL XSRWUHEQH YULMHGQRVWL3ULWRPNDNRMHYHüLVWDNQXWRþRYMHNWURãLHQHUJLMXNRMXSUHQRVLXYULMHGQRVW novoga proizvoda ili usluge. Kada se za tako utrošenu energiju dobije nagrada (u vidu SODüH ]DL]YUãHQLUDGRQGDWRSUHGVWDYOMDWURãDNUDGD=DWRNDåHPRGDWURškovi rada þLQHYULMHGQRVQRL]UDåHQDXODJDQMDUDGDVYLK]DSRVOHQLK Troškovi rada mogu djelovati na ukupne troškove znatnije ukoliko je njihovo VXGMHORYDQMHXXNXSQLPWURãNRYLPDYHüH9HOLþLQDVHRYLKWURãNRYDPRåHPLMHQMDWLSRG XWMHFDMHP þLPEHQLND NDR ãWR VX YLVLQD SODüD SURL]YRGQRVW UDGD NYDOLILNDFLMVND VWUXNWXUD ]DSRVOHQLK L VOLþQR 7UHED LVWDNQXWL NDNR MH YLVLQD SODüD WHPHOMQL þLPEHQLN WURãNRYD UDGD 3ODüH EL WUHEDOH RVLJXUDWL HJ]LVWHQFLMX ]DSRVOHQLK DOL EL PRUDOD RGJRYDUDWL L RSüRM SURL]YRGQRVWL UDGD X GUXãWYX 9LVRNH SODüH SRYHüDYDMX WURãNRYH UDGD XNROLNR QLVX RGUD] RGJRYDUDMXüH SURL]YRGQRVWL UDGD 6 GUXJH VWUDQH QLVNHSODüH GHVWLPXODWLYQR GMHOXMX QD SRYHüDQMH SURL]YRGQRVWL UDGD LDNR PRJX GMHORYDWL NDR þLPEHQLNVQLåHQMDWURãNRYDUDGD ,SDNYDOMDLVWDNQXWLNDNRSURL]YRGQRVWUDGDþLQLWHPHOMQLL]YRUVQLåHQMDWURãNRYDL SRYHüDQMD SULKRGD SRGX]HüD 3URL]YRGQRVW UDGD NDR þLPEHQLN YHOLþLQH WURãNRYD UDGD LPDVQDåQLMLXWMHFDMXRQLPSRGX]HüLPDNRMDVXLQWHQ]LYQLMDSRUDGQRMVQD]LRGQRVQR NRMD X VWUXNWXUL WURãNRYD LPDMX YHüL XGLR WURãNRYD UDGD 8 XJRVWLWHOMVWYX MH XSUDYR WR NDUDNWHULVWLþQR MHU WURãDNUDGD LPD YHOLN XWMHFDM X VWUXNWXUL WURãNRYD RGQRVQR NDåH VH GDMHWRUDGQRLQWHQ]LYQDJRVSRGDUVNDGMHODWQRVW 5.3.2. TROŠKOVI PREDMETA5$'$7(.8û(,029,1( ýHVWR VH X SUDNVL QH UD]OLNXMH SRMDP WURãNRYL PDWHULMDOD RG SRMPD PDWHULMDOQLK WURãNRYD7URãNRYLPDWHULMDODSUHGVWDYOMDMXXåLSRMDPMHUPDWHULMDOQLWURãNRYLREXKYDüDMX LGUXJHL]GDWNHYH]DQHX]SRVORYDQMHSRGX]HüD3UHGPHWHUDGDþLQHVDPRPDWHULMDOL za izradu" pa tako i troškovi 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 XåHP VPLVOX L VSDGDMX X NDWHJRULMX PDWHULMDOQLK WURãNRYD D X NDONXODFLML VH REUDþXQDYDMX NDR RVWDOL WURãNRYL LOL NDRSRJRQVNDLOLXSUDYQRSURGDMQDUHåLMD

õö ÷øùú ûü ýþøÿø þøú ÿ û þ ø û

ø

8 XJRVWLWHOMVNLP SRGX]HüLPD WURãNRYL SUHGPHWD UDGD SUHGVWDYOMDMX QDM]QDþDMQLMX stavku u trošNRYLPD =DWR MH X RYLP SRGX]HüLPD L]QLPQR ]QDþDMQD ãWHGQMD UHSURGXNFLMVNRJD PDWHULMDOD SD VH þLPEHQLFLPD NRML XWMHþX QD YLVLQX WURãNRYD PDWHULMDODSRVYHüXMHSRVHEQDSDåQMD ýLPEHQLFL NRML ]QDþDMQLMH GMHOXMX QD YLVLQX WURãNRYD PDWHULMDOD X XJRVWLWHOMVNLP SRGX]HüLPDMHVX FLMHQDPDWHULMDOD NYDOLWHWDPDWHULMDODL racionalno trošenje materijala. 1D þLPEHQLNH NDR ãWR VX FLMHQH L NROLþLQH PDWHULMDOD X VPLVOX QMLKRYD XWMHFDMD QD WURãNRYH SRQDMYLãH XWMHþH RUJDQL]DFLMD QDEDYQH VOXåEH X SRGX]HüX ,VWUDåLYDQMHP L SR]QDYDQMHP WUåLãWD QDEDYH PRJXüH MH L]YUãLWL L]ERU QDMSRYROMQLMHJD GREDYOMDþD þLPH VH XWMHþH QD FLMHQX QDEDYOMHQRJ PDWHULMDOD &LMHQD üH RYLVLWL R WRPH GD OL VHPDWHULMDOL QDEDYOMDMXRGMHGQRJLOLYLãHGREDYOMDþDQDEDYOMDMXOLVHXYHüLPLOLPDQMLPNROLþLQDPD GDOLVHPDWHULMDOLQDEDYOMDMXRGSURL]YR DþDGLUHNWQRLOLSUHNRSRVUHGQLNDLWG &LMHQD PDWHULMDOD RYLVLW üH L R QDþLQX WUDQVSRUWD 'REUR RUJDQL]LUDQD QDEDYQD VOXåEDRFLMHQLWüHNRMLMHQDþLQWUDQVSRUWDQDMMHIWLQLMLDPRJXüMHYODVWLWLPWUDQVSRUWQLP VUHGVWYLPD VUHGVWYLPD GREDYOMDþD LOL VUHGVWYLPD MDYQRJD SURPHWD 9DåQR MH XRþLWL GD WURãNRYLWUDQVSRUWD]QDþDMQRXWMHþXQDYLVLQXQDEDYQHFLMHQHPDWHULMDOD 7DNR HUNYDOLWHWDPDWHULMDODPRåHSUHVXGQRXWMHFDWLQDWURãNRYHSURL]YRGQMHLWR QD GYRVWUXN QDþLQ GLUHNWQR QD WURãNRYH PDWHULMDOD L LQGLUHNWQR QD XNXSQH WURãNRYH 3URL]YRGQL SURFHV X XJRVWLWHOMVNLP SRGX]HüLPD L]QLPQR MH V RE]LURP QD WURãNRYH RVMHWOMLY QD NYDOLWHWX PDWHULMDOD MHU üH R NYDOLWHWL PDWHULMDOD RYLVLWL NROLþLQD RWSDGDND L ]ERJ WRJD ãWR üH VH RG NYDOLWHWQLMHJ PDWHULMDOD SURL]YHVWL L NYDOLWHWQLMH QDPLUQLFH 7R ]QDþLGDVHRYLVQRRNYDOLWHWLPDWHULMDOD]DLVWXNROLþLQXMHODPRåHXtrošiti više ili manje SUHKUDPEHQLKQDPLUQLFD,VWRWDNRNYDOLWHWDPDWHULMDODXWMHþHLQDSURL]YRGQRVWUDGDMHU se za pripremu lošijeg materijala uvijek potroši znatno više vremena. 8XJRVWLWHOMVNLPMHSRGX]HüLPDQDMYHüHWURãHQMHPDWHULMDODXRGMHOLPDXNRMLPDVH SULSUHPDMX KUDQD L SLüD 3R]QDWR MH GD ]D VYDNX YUVWX MHOD LOL SLüD SRVWRMH QRUPDWLYL XWURãND DOL L WR GD VH RG WLK QRUPDWLYD SRG RGUH HQLP XYMHWLPD PRåH RGVWXSLWL 5DFLRQDOQLPWURãHQMHPPDWHULMDODPRåHVH]QDWQRXãWHGMHWLDWLPHL troškovi materijala PRJXELWLYHüLLOLPDQML5DFLRQDOQLPWURãHQMHPPDWHULMDODSDåQMRPUDGQLNDNYDOLWHWQLP VNODGLãWHQMHPLSDåOMLYLPPDQLSXOLUDQMHPPDWHULMDOLPDPRJXVHSRVWLüL]QDWQHXãWHGHD WR]QDþLVPDQMHQMHWURãNRYDPDWHULMDOD 6WLPXODFLMDUDGQLNDQDRSWLPDOQXãWHGQMXPDWHULMDODLPDELWDQXWMHFDMLQDVQLåHQMH troškova, posebno u djelatnostima kao što je ugostiteljstvo u kojemu, u strukturi WURãNRYD WURãNRYL PDWHULMDOD LPDMX YHOLNL XGLR L X NRMLPD MH XGLR OMXGVNRJD UDGD YHüL QHJRXGUXJLPJRVSRGDUVNLPGMHODWQRVWLPD õö ÷øùú ûü ýþøÿø þøú ÿ

ø û þ ø û

5.3.3. TROŠKOVI SREDSTAVA ZA RAD (STALNE IMOVINE) 6UHGVWYD ]D UDG SUHGVWDYOMDMX QDMYHüL GLR RVQRYQLK VUHGVWDYD ýLQH L]D YULMHGQRVWL]JUDGDQDMYHüXYULMHGQRVWLPRYLQHXJRVWLWHOMVNLKSRGX]HüD8SURFHVXUDGD i ova se sredstva troše i utrošeni se dio prenosi na novi proizvod ili uslugu. Dok se predmeti rada u jednom proizvodnom ciklusu u potpunosti utroše i tako svoju cjelokupnu vrijednost prenesu na novi proizvod ili uslugu, troškoYLVUHGVWDYD ]D UDG XYMHWRYDQL VX SULURGRP WH LPRYLQH 2QD LPD SRMHGLQDþQR ]QDWQR YHüX FLMHQX RG SUHGPHWDUDGDGXåLYLMHNWUDMDQMDYLãHRGMHGQHJRGLQHGDQD LQHPLMHQMDVYRMREOLNX SURFHVXUDGD 1DYLVLQXWURãNRYDVUHGVWDYDUDGDXWMHþXEURMQLþLPEHQLFL1DMYDåQLMLMHVX FLMHQDLXYMHWLQDEDYHVUHGVWDYD YLVLQDDPRUWL]DFLMH WHNXüHLLQYHVWLFLMVNRRGUåDYDQMH SUHPLMHRVLJXUDQMDLWG 2GJRYDUDMXüRP SROLWLNRP QDEDYH VUHGVWDYD ]D UDG PRåH VH XWMHFDWL QD XYMHWH nabave, posebno na cijene, a time i na visinu troškova sredstava za rad. Kako se u procesu rada sredstva rada troše potrebno je voditi brigu o njihovoj ]DPMHQL L ]DWR VH L] SULKRGD SRGX]HüD L]GYDMDMX VUHGVWYD V WRP QDPMHQRP D WR VX VUHGVWYDDPRUWL]DFLMH3UHPDWRPHDPRUWL]DFLMDRVQRYQLKVUHGVWDYDMHþLPEHQLNYLVLQH troškova ovih sredstava 7URãHüL VH X SURFHVX UDGD VUHGVWYD ]D UDG VH þHãüH LOL UMH H NYDUH DOL L EH] NYDURYDSRVWRMLRGJRYDUDMXüLWURãDN]DQHRSKRGQRRGUåDYDQMHVUHGVWDYDUDGD8NROLNR VHVUHGVWYDUDGDLQWHQ]LYQLMHNRULVWHXWROLNREUåHVWDUHYHüHVXPRJXüQRVWLNYDURYDL YHüL XWURãDN ]D VWDOQR RGUåDYDQMH NDNR EL VWDOQR ELOD X IXQNFLML =ERJ WRJD MH WHNXüH L LQYHVWLFLMVNRRGUåDYDQMHVDPRSRVHELWURãDNDOLWDMWURãDNRPRJXüXMHIXQNFLRQLUDQMHL GXåLYLMHNWUDMDQMDVUHGVWDYD]DUDG 6YDNR SRGX]HüH GXåQR MH RVLJXUDWL VYRMX LPRYLQX SD WDNR L VUHGVWYD ]D UDG 7URãDN RVLJXUDQMD SUHGVWDYOMD XJRYRUQX REYH]X SRGX]HüD D VYUKD RVLJXUDQMD MH ]DPMHQDVUHGVWDYDXVOXþDMHYLPDXQLãWHQMDRãWHüHQMDLOL]ERJGMHORYDQMDQHSUHGYLGLYLK QHSRJRGDNDRãWRVXSRåDUSRSODYDLVOLþQR

32'-(/$752â.29$35(0$2%5$ý818, (9,'(1&,-,32-(',1,&,352,=92'$,/,86/8*$

3UHPD REUDþXQX L HYLGHQFLML WURãNRYD SR SRMHGLQLP SURL]YRGLPD L XVOXJDPD odnosno po jedinicama proizvoda ili usluge kao nositelja troškova, troškovi se u XJRVWLWHOMVNLPSRGX]HüLPDGLMHOHQD GLUHNWQHL indirektne troškove.


ø

5.4.1. DIREKTNI TROŠKOVI Direktni troškovi su oni troškovi koji se mogu neposredno (direktno) utvrditi L]UDþXQDWL ]DVYDNXMHGLQLFXSURL]YRGDLOLXVOXJHLWRQDWHPHOMXVWDQGDUGDQRUPDWLYD LOL QHNH GUXJH RVQRYLFH 7R ]QDþL GD VH RYL WURãNRYL ]D VYDNX MHGLQLFX SURL]YRGD LOL XVOXJH PRJX XWYUGLWL ]D FLMHOX ID]X SURL]YRGQMH LOL ]D VYDNX ID]X SRVHEQR D WR RSHW ]QDþL GD VX WL WURãNRYL QDVWDOL VDPLP þLQRP SURL]YRGQMH ,DNR VH RYL WURãNRYL QD WDM QDþLQPRJXXWYUGLWLLSDNVHRQLXXJRVWLWHOMVWYXQHXWYU XMXNDONXODFLMRPSRMHGLQDþQR ]DVYDNLSURL]YRGLOLXVOXJXYHü]DYLãHVURGQLKSURL]YRGDLOLXVOXJD 'LUHNWQLWURãNRYLVXWURãNRYLPDWHULMDOD]DSURL]YRGQMXMHODLSLüDLSODüHUDGQLND]D WDNYXSURL]YRGQMX8XJRVWLWHOMVWYXVXPDWHULMDOL]DSURL]YRGQMXQDPLUQLFHLSLüDWHVHQD WHPHOMX QRUPDWLYD PDWHULMDOD ]QD XWURãDN ]D VYDNX YUVWX MHOD LOL SLüD L VDPLP MH WLPH PRJXüHREUDþXQDWLXWURãHQLPDWHULMDO]DMHGLQLFXSURL]YRGDLOLXVOXJH -HGQDNR se tako direktni troškovi mogu raspodijeliti i na mjesta nastajanja WURãNRYDDDPRUWL]DFLMDVHPRåHSRMDYLWLNDRGLUHNWQLWURãDNVDPRRQGDNDGDVHUDGLR REUDþXQXSRPMHVWLPDWURãNRYDDQHSRQRVLWHOMLPDWURãNRYD 5.4.2. INDIREKTNI TROŠKOVI ,QGLUHNWQLVXRQLWURãNRYLNRMLVX ]DMHGQLþNLWURãNRYL ]DYLãHPMHVWDWURãNRYDLOL ]D više proizvoda ili usluga. Dakle, to su oni troškovi koji se u trenu nastajanja ne mogu GLUHNWQRYH]DWLX]SURL]YRGLOLXVOXJX]ERJþLMHVXSURL]YRGQMHQDVWDOL=ERJWRJDVHRQL REUDþXQDYDMX ]EUDMDQMHP SR PMHVWLPD WURãNRYD D SULPMHQRP RGUH HQH PDWHPDWLþNH PHWRGH UDVSRUH XMX QD SRMHGLQH QRVLWHOMH WURãNRYD 7R VX WDNR]YDQL NOMXþHYL ]D UDVSRUH LYDQMHWURãNRYDDQDMþHãüHVHNDRNOMXþ]DUDVSRUH LYDQMHX]LPDPDWHULMDO]D L]UDGX LOL SODüH UDGQLND 7DNR VH SULPMHULFH LQGLUHNWQL WURãNRYL PRJX L]UDþXQDWL X SRVWRWNX SUHPDVOMHGHüRMIRUPXOL XNXSQLWURãNRYLGLUHNWQLWURãNRYL % indirektnih troškova = GLUHNWQLWURãNRYL To pokazuje da se indirektni troškovi ne mogu direktno prenijeti na SURL]YRGH LOL XVOXJHYHüLKVHSXWHPRGUH HQHPHWRGHL]UDþXQDSUHQRVLQDQRVLWHOMH 8XJRVWLWHOMVNLPSRGX]HüLPDRYLVQRRWRPHJGMHWLWURãNRYLQDVWDMX LQGLUHNWQLVH troškovi dijele na: WURãNRYHSRJRQVNHUHåLMHL RSüHWURãNRYHXSUDYHLSURGDMH 7URãNRYL SRJRQVNH UHåLMH 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 õö ÷øùú ûü ýþøÿø þøú ÿ

ø û þ ø û

WURãNRYLYH]DQLX]YLãHSURL]YRGDLOLXVOXJDDOLVH]QD]DPMHVWRQDVWDQNDDWRPRåH ELWL SRJRQ SURL]YRGQR RGMHO L VOLþQR SD VH ]ERJ WRJD L QD]LYDMX WURãNRYL SRJRQVNH UHåLMH 2SüL WURãNRYL XSUDYH L SURGDMH QDVWDMX X VYH]L V FMHORNXSQLP SRVORYDQMHP SRGX]HüD L UD]OLNXMX VH RG WURãNRYD SRJRQVNH UHåLMH NRML QDVWDMX VDPR X VYH]L V SURL]YRGQMRP L REDYOMDQMHP XVOXJD. Ovi se troškovi mogu evidentirati samo po PMHVWLPDQDVWDQNDDQHSRQRVLWHOMLPDL]DWRNDåHPRGDVXWRRSüLWURãNRYL0H XWLPL RYH WURãNRYH SRPRüX RGJRYDUDMXüH PDWHPDWLþNH PHWRGH QDMþHãüH PHWRGRP NRHILFLMHQDWD WUHEDUDVSRUHGLWLQDSRMHGLQHQRVLWHOMH Kako su ovi troškovi po obujmu veliki, raznovrsni po strukturi troškova, brojni po QRVLWHOMLma troškova, to ukazuje na potrebu da se ove troškove strogo kontrolira jer þLQH]QDþDMQXVWDYNXXFLMHQLNRãWDQMDSURL]YRGDLOLXVOXJD7RVXWURãNRYLNRMLQDVWDMXX VYLPRVWDOLPVOXåEDPDXSRGX]HüX6WURJRLGHWDOMQRSUDüHQMHRYLKWURãNRYDXSXüXMHL QD SRWUHEX UDFLRQDOQRJ L HNRQRPLþQRJ SRQDãDQMD WLK VOXåEL D XSUDYR VX WH VOXåEH X SUDNVL QDMPDQMH VWLPXOLUDQH QD VPDQMHQMH WURãNRYD .DNR VH L] RYLK VOXåEL L XSUDYOMD SRGX]HüHPDWR]QDþLLIXQNFLMRPNRQWUROHþHVWRXSUDYRRYLWURãNRYLL]PLþXNRQWUROLL WDNR]QDþDMQRVXYLãQRLQHSRWUHEQRRSWHUHüXMXNUDMQMXFLMHQXSURL]YRGDLOLXVOXJD

5.5. PODJELA TROŠKOVA PREMA OVISNOSTI O 67831-8=$326/(1267,.$3$&,7(7$

3RVWRMH X SRGX]HüLPD RGUH HQH YUVWH WURãNRYD NRMH VH UD]OLþLWR SRQDšaju ovisno o stupnju zaposlenosti, odnosno o stupnju korištenja kapaciteta=DWRMH ]D SRGX]HüH L]QLPQR YDåQR UDGL NRQWUROH HNRQRPLþQRVWL SRVORYDQMD XWYUGLWL NDNR VWXSDQMNRULãWHQMDNDSDFLWHWDXWMHþHQDYLVLQXSURVMHþQLKWURãNRYDSRMHGLQLFLSURL]YRGD LOLXVOXJD1DLPHXRþHQMHUD]OLþLWLQWHQ]LWHWUHDJLUDQMDWURãNRYDXRGQRVXQDSURPMHQH u korištenju kapaciteta 7DM LQWHQ]LWHW UHDJLUDQMD LPD WROLNL ]QDþDM GD MH X HNRQRPVNRM ]QDQRVWL L]D]YDR SRWUHEX GD VH SUREOHP LVWUDåL L SURQD H SUDNWLþQD IRUPXOH L]UDþXnavanja stupnja reagiranja ukupnih troškova na promjene stupnja zaposlenosti, odnosno korištenja kapaciteta. Osjetljivost troškova na promjene zaposlenosti kapaciteta nazivamo reagibilnost troškova. Tako stupanj reagibilnosti troškovDPRåHPRL]UDþXQDWLVOMHGHüRPIRUPXORP SSW 6U SS] 6U VWXSDQMUHDJLELOQRVWL ppt = postotni porast ukupnih troškova SS] SRVWRWQLSRUDVWVWXSQMD]DSRVOHQRVWLNDSDFLWHWD


ø

6WXSDQMUHDJLELOQRVWLWURãNRYDSRRYRMIRUPXOLPRåHELWLUD]OLþLW1DSULPMHUDNRMH SRUDVWVWXSQMD]DSRVOHQRVWLNRULãWHQMD NDSDFLWHWDDXNXSQLWURãNRYLWDNR HU WDGDüHVWXSDQMUHDJLELOQRVWLELWL 6U U ovom primjeru vidljivo je kako je porast ukupnih troškova razmjeran porastu VWXSQMD ]DSRVOHQRVWLNDSDFLWHWD$OL DNRMHQSUSS] D SSW WDGD üH6U ELWL 6U 8RYRPVOXþDMXVWXSDQMUHDJLELOQRVWLQXODSRND]XMHILNVQHWURãNRYH8VOXþDMXGD MHSSW DSS] RQGDüHVWXSDQMUHDJLELOQRVWLWURãNRYDELWL 6U Kada je stupanj reagibilnosti manji od 1 to pokazuje da troškovi rastu slabijim intenzitetom od porasta stupnja zaposlenosti kapaciteta. Takve troškove nazivamo još i degresivnim troškovima. Kod ovih troškova stupanj reagLELOQRVWL OHåL L]PH X L L XNROLNRMH6UEOLåLQXOL]QDþLGDVHXNXSQLWURãNRYLVDVWRMHSUHWHåQRRGILNVQLKWURãNRYD $OL DNR VH VWXSDQM UHDJLELOQRVWL SULEOLåDYD N WR SRND]XMH GD X XNXSQLP WURãNRYLPD SUHWHåXSURSRUFLRQDOQLWURãNRYL 9DåQRMHXRþLWLLRYXPRJXüQRVWL]UDþXQDVWXSQMDUHDJLELOQRVWL $NRMHQSUSSW DSS] WDGDMH 6U .DRãWRVHYLGLXRYRPMHVOXþDMXVWXSDQMUHDJLELOQRVWL L]QDGMHGDQ DND]XMHGD WURãNRYLUDVWXEUåHRGSRUDVWDVWXSQMD]DSRVOHQRVWLNRULãWHQMD NDSDFLWHWD Zbog navedena prikaza podjele troškova, a s obzirom na stupanj reagibilnosti prema stupnju zaposlenosti kapaciteta, troškove dijelimo na: ILNVQHLOLVWDOQHL YDULMDELOQHLOLSURPMHQMLYH !#" $&%(' )* %+*,( -+('* . +/* 0 +

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

5.5.1. FIKSNI TROŠKOVI Ako troškovi u masi ostaju nepromijenjeni bez obzira na stupanj zaposlenosti kapaciteta, tada te troškove nazivamo fiksnim ili stalnim trošNRYLPD Ovakve troškove još nazivamo i vremenskim troškovima ili troškovima NDSDFLWHWDMHUVHRVWYDUXMXþDNSRGXYMHWRPGDVHNDSDFLWHWLLQHNRULVWH6RE]LURPQD RYX þLQMHQLFX WUHED LVWDNQXWL NDNR MH XJRVWLWHOMVWYR SRVHEQR ]ERJ VYRJD VH]RQVNRJD karaktera poslovanja, iznimno osjetljivo na ovu vrstu troškova. 1DLPHXKRWHOLMHUVWYXXSUDYRILNVQLWURãNRYLþLQHþDNGRSRVWRWDNDXNXSQLK WURãNRYDSRVORYDQMDGRNMHXUHVWRUDWHUVWYXWDMSRVWRWDNQHãWRQLåL Zašto je to tako? Zato što pri porastu proizvodnje, odnosno prometa, fiksni WURãNRYLRSDGDMXSRMHGLQLFLSURL]YRGDLOLXVOXJDMHUVHLVWDPDVDWURãNRYDUDVSRUH XMH QD YHüL EURM SURL]YRGD LOL XVOXJD 'DNDNR LVWR MH SUDYLOR DNR MH VLWXDFLMD REUQXWD RGQRVQR SUL VPDQMHQMX SURL]YRGD LOL XVOXJD SRYHüDYDMX VH WURãNRYL SR MHGLQLFL SURL]YRGD LOL XVOXJD 6YH WR JRYRUL R ]QDþDMX NRQWLQXLUDQRJD UDGD XJRVWLWHOMVNLK NDSDFLWHWD )LNVQLWURãNRYLXQDMYHüRMVHPMHULRGQRVHQD troškove osnovnih sredstava i njihov MHXGLRXXNXSQLPWURãNRYLPDYHüLãWRMHYHüDPDVDRVQRYQLKVUHGVWDYD=DWRQDPMH YDåQRGDPRåHPRL]UDþXQDWLLNRHILFLMHQWILNVQLKWURãNRYD7DMVHNRHILFLMHQWL]UDþXQDYD SRIRUPXOL IW .IW XW Kft = koeficijent fiksnih troškova ut = ukupni troškovi ft = fiksni troškovi Ako su npr. ukupni troškovi 1,000.00, a fiksni troškovi 80.000, tada je .IW Fiksne troškove dijelimo još i na apsolutno i relativno fiksne troškove Apsolutno fiksni troškoviVXRQLWURãNRYLþLMDYLVLQDQHRYLVLRLQWHQ]LWHWXRGQRVQR VWXSQMX ]DSRVOHQRVWL NDSDFLWHWD 2QL SUHGVWDYOMDMX WLSLþQH WURãNRYH NDSDFLWHWD 8 RYH troškove spadaju YUHPHQVNDDPRUWL]DFLMD ]DNXSQLQD !#" $&%(' )* %+*,( -+('* . +/* 0 +

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

Wroškovi osiguranja, NDPDWHQDVYHYUVWHNUHGLWD SODüHUDGQLNDL svi drugi troškovi koji imaju fiksnu osobinu. 5D]YLGQR MH GD VH X XJRVWLWHOMVWYX RYL WURãNRYL MDYOMDMX QH]DYLVQR R NROLþLQL RVWYarene proizvodnje ili izvršenih usluga. 5HODWLYQR ILNVQL WURãNRYL VX RQL WURãNRYL NRML VH PLMHQMDMX VWXSQMHYLWR D WR ]QDþL QDNRQ ]QDþDMQLK SRPDND X VWXSQMX ]DSRVOHQRVWL NDSDFLWHWD. I kod ovih troškova je PRJXüH GD QMLKRYD YLVLQD RVWDMH QHSURPLMHQMHQD DOL VDPR X SRMHGLQLP ]RQDPD ]DSRVOHQRVWLNDSDFLWHWDýLPVHWD]RQDSUHNRUDþLRGQRVQRSRYHüDREXMDPSURL]YRGD LOLXVOXJDDWRþLQLQRYX]RQX]DSRVOHQRVWLLRYLVHWURãNRYLPLMHQMDMX0H XWLPWDGDVH javljaju novi fiksni troškovi koji izazivaju skokovit porast ukupnih fiksnih troškova. Zbog jedne od karakteristika poslovanja našega ugostiteljstva, njegova VH]RQVNRJDNDUDNWHUDGHWDOMQLMHüHVHREMDVQLWLNDUDNWHUUHODWLYQRILNVQLKWURãNRYD 9HüMHUHþHQRGDVHSRYHüDYDMXXNXSQLILNVQLWURãNRYLþLPVHSULMH HXQRYX]RQX zaposlenosti kapaciteta. To ima za posljedicu da se prekida degresija fiksnih troškova po jedinici proizvoda ili usluga. Naime, fiksni troškovi po jedinici proizvoda ili usluga bit üH QD SRþHWNX QRYH ]RQH ]DSRVOHQRVWL YHüL QHJR ãWR VX ELOL X SRVOMHGQMHP VWXSQMX ]DSRVOHQRVWL NDSDFLWHWD 0H XWLP X QRYRM ]RQL ]DSRVOHQRVWL L NRG SRYHüDQMD SURL]YRGQMH LOL SURPHWD GHJUHVLMD ILNVQLK WURãNRYD RGPDK üH VH QDVWDYLWL L WR VYH GR NUDMDWH]RQH]DSRVOHQRVWLNDSDFLWHWD =DNOMXþDN NRML VH L]YODþL L] QDYHGHQRJD MHVW GD VX WURãNRYL X RNYLUX MHGQH ]RQH ]DSRVOHQRVWL NDSDFLWHWD XVWDOMHQL SD EL LQWHUHV SRGX]HüD WUHEDR ELWL GD VH NDSDFLWHWL NRULVWH X RNYLUX SRVWRMHüLK ]RQD .DGD MH ULMHþ R XJRVWLWHOMVWYX ORJLþQR MH GD MH RSWLPDOQD ]RQD ]DSRVOHQRVWL NDSDFLWHWD JODYQD VH]RQD SRVORYDQMD L GD EL WX VH]RQX ELORGREURPDNVLPDOQRSURGXåLWL ,SDNLVWLþHVHMHGQRRGGLVNXWDELOQLKSLWDQMDNDGDMHULMHþRVH ]RQDPDNRULãWHQMD kapaciteta. Temeljni interes našeg ugostiteljstva, pRVHELFHWXULVWLþNRJDMHVWSURGXåHQMH sezone poslovanja. Postavlja se pitanje koliko je minimalno razdoblje korištenja NDSDFLWHWD X VH]RQL MH OL WR þHWLUL LOL ãHVW PMHVHFL 1LMH VYHMHGQR NRMH MH WR RSWLPDOQR YUHPHQVNR UD]GREOMH MHU DNR WR UD]GREOMH RGUHGLPR NDR SUYX ]RQX ]DSRVOHQRVWL SURGXåHQMH VH]RQH SUHNR WRJ RGUH HQRJ UD]GREOMD UHFLPR ]D GYD PMHVHFD SUHGVWDYOMD SUHOD]DN X YLãX ]RQX ]DSRVOHQRVWL L L]D]YDW üH GRGDWQH WURãNRYH HQHUJHQDWDSODüDLGUXJR 9DOMDQDSRNRQLVWDNQXWLNDNRXXJRstiteljstvu troškovi rada imaju fiksnu osobinu. 2YLVHWURãNRYLMDYOMDMXQH]DYLVQRRNROLþLQLSURL]YRGDLOLL]YUãHQLKXVOXJD7HKQRORãNRP ]DKWMHYX]DVWDOQLPEURMHPUDGQLNDQHRYLVQRRRVFLODFLMLSURPHWDPRUDVHXGRYROMLWLL SODüH WLK UDGQLND SUHGVWDYOMDMu apsolutno fiksni trošak. Sezonski radnici koji se ]DSRãOMDYDMX SUHPD SRYHüDQMX SURPHWD WDNR HU SULPDMX SODüX D RQD SUHGVWDYOMD UHODWLYQR ILNVQL WURãDN ,VWR WDNR VWUXNWXUD WURãNRYD UD]OLþLWD MH X UD]OLþLWLP XJRVWLWHOMVNLPREMHNWLPD7DNRXJRVWLWHOMVNLREMHNWLNRMLSUXåDMXXVOXJHKUDQHLSLüD LPDMX YLVRN XGLR YDULMDELOQLK WURãNRYD GRN V GUXJH VWUDQH REMHNWL NRML MRã SUXåDMX L !#" $&%(' )* %+*,( -+('* . +/* 0 +

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

usluge smještaja (hoteli) imaju izrazito visok udio fiksnih troškova, u prvom redu zbog YHOLNHYULMHGQRVWLVWDOQHLPRYLQH]JUDGH 5.5.2. VARIJABILNI TROŠKOVI Varijabilni ili promjenljivi troškovi su oni troškovi koji se mijenjaju ako se promijeni stupanj zaposlenosti kapaciteta. Varijabilni troškovi reagiraju na svaku SURPMHQXVWXSQMD]DSRVOHQRVWLNDSDFLWHWD7R]QDþLGDWLWURãNRYLUHDJLUDMXNDNRQD SRYHüDQMHWDNRLQDVPDQMHQMHREXMPDSURL]YRGQMHLOLSURPHWDMHUL]PH XRYLKWURãNRYD LNROLþLQHSURL]YHGHQLKSURL]YRGDLOLL]YUãHQLKXVOXJDSRVWRMLIXQNFLRQDOQDSRYH]DQRVW Karakteristika ovih troškova MHVW X WRPH ãWR VH QHNL WURãNRYL NUHüX SURSRUFLRQDOQR V SURPMHQRP VWXSQMD ]DSRVOHQRVWL QHNL SURJUHVLYQR D QHNL GHJUHVLYQRXRGQRVXQDVWXSDQM]DSRVOHQRVWLLOLNROLþLQXSURL]YHGHQLKSURL]YRGD ili izvršenih usluga. Zato ove troškove dijelimo na: SURSRUFLRQDOQH SURJUHVLYQHL GHJUHVLYQH Proporcionalni troškovi apsolutno prate kretanje stupnja korištenja kapaciteta. 7R ]QDþL GD VYDNR SRYHüDQMH VWXSQMD ]DSRVOHQRVWL NDSDFLWHWD REYH]QR ]QDþL L SURSRUFLRQDOQR SRYHüDQMH WURãNRYD $NR VH ]DSRVOHQRVW LOL SURL]YRGQMD SRYHüD ]D ]D LVWL üH VH SRVWRWDN SRYHüDWL L WURãNRYL 8 RYRP VOXþDMX VWXSDQM UHDJLELOQRVWL troškova uvijek je 1 (Sr = 1). Progresivni troškovi su troškovi koji obvezQR UDVWX SUL SRYHüDQMX VWXSQMD ]DSRVOHQRVWL DOL X MDþRM PMHUL RG SRUDVWD VWXSQMD ]DSRVOHQRVWL NDSDFLWHWD 7DNR QD SU DNR VH REXMDP SURL]YRGQMH SRYHüD ]D WURãNRYL üH SRUDVWL ]D .RG progresivnih troškova stupanj reagibilnosti troškova uvijek je YHüLRG6U YLãHRG Degresivni troškovi su takvi troškovi koji rastu sporijim intenzitetom od rasta VWXSQMD]DSRVOHQRVWLNDSDFLWHWD7DNRQSUDNRVHREXMDPSURL]YRGQMHSRYHüD]D WURãNRYL üH VH SRYHüDWL ]D .RG RYLK WURãNRYD VWXSanj reagibilnosti troškova je PDQMLRGLVWRMLL]PH XL6U 2GGR U varijabilne troškove ubrajamo: PDWHULMDOH]DL]UDGXQDPLUQLFHLSLüD UD]QHRVWDOHPDWHULMDOH QDEDYQXYULMHGQRVWWUJRYDþNHUREH SURYL]LMHSXWQLþNLPDJHQFLMDPDL sve ostale troškove koji se mijenjaju promjenom stupnja zaposlenosti.

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

5.6. PODJELA TROŠKOVA PREMA MJESTU I NOSITELJU TROŠKOVA

Svi troškovL NRML QDVWDMX X SRGX]HüX PRUDMX VH HYLGHQWLUDWL REUDþXQDYDWL WH analizirati, pa nije dovoljno samo njihovo razvrstavanje po vrstama. Troškovi se još PRUDMX UD]YUVWDWL L SR PMHVWX QDVWDMDQMD NDNR EL VH REDYOMDOD NRQWUROD QRVLWHOMD troškova. 1D WDM QDþLQ RVLP ãWR VH ]QD JGMH VX QDVWDOL WURãNRYL XWYU XMH VH L odgovornost po hijerarhiji za njihovo nastajanje, jer se svi troškovi bez obzira na PMHVWR QDVWDMDQMD PRUDMX YH]DWL WHUHWLWL QD RGUH HQH QRVLWHOMH X REOLNX L]UD HQLK SURL]YRGDLXVOXJD 0jesta troškova u ugostiteljstvu su radna mjesta na kojima nastaju troškovi i na NRMLPD VH RVWYDUXMX XJRVWLWHOMVNL XþLQFL $ NDGD MH ULMHþ R PMHVWLPD WURãNRYD X ugostiteljskim objektima, onda su to pojedine organizacijske jedinice kao što su NXKLQMD UHFHSFLMD KRWHOVND GRPDüLQVWYD JDUDåH SUDRQLFH L VOLþQR D X DGPLQLVWUDFLML VOXåED UDþXQRYRGVWYD PDUNHWLQJ VOXåED RSüL SRVORYL L VOLþQR 1D QDYHGHQLP UDGQLP mjestima troškovi se javljaju i kao direktni i kao indirektni troškovi, a samo manji broj PMHVWD WURãNRYD PRåH YODVWLWLP SULKRGLPD SRNULWL WURãNRYH Ona mjesta troškova koji prihodima pokrivaju rashode nazivamo aktivnim mjestima troškova, a ona koji to ne mogu nazivamo pasivna mjesta troškova7RQH]QDþLGDVXSDVLYQDPMHVWDWURãNRYD PDQMHYULMHGQDLOLþDNQHSRWUHEQD1HRQD]DMHGQRVDNWLYQLPPMHVWLPDWURãNRYDþLQH QHUD]GYRMQXFMHOLQXLEH]MHGQLKLGUXJLKPMHVWDQLMHPRJXüDJRVSRGDUVNDIXQNFLMD Zato je potrebno prema mjestu ove troškove još razvrstati i na: JODYQDPMHVWD troškova, SRPRüQDPMHVWDWURãNRYDL ]DMHGQLþNDPMHVWDWURãNRYD Glavna mjesta troškova u ugostiteljstvu VX XJRVWLWHOMVNL REMHNWL LOL SRMHGLQH RUJDQL]DFLMVNHMHGLQLFHXWLPREMHNWLPDXNRMLPDVHREDYOMDWHPHOMQDGMHODWQRVW 3RPRüQD PMHVWD WURãNRYD þLQH RGMHOL X RNYLUX XJRVWLWHOMVNRJ REMHNWD XNRMLPDVH REDYOMDVSRUHGQDGMHODWQRVW =DMHGQLþNDPMHVWDWURãNRYDREXKYDüDMXRQDPMHVWDXNRMLPDVHREDYOMDMXSRVORYL za više ugostiteljskih objekata. To VXQDMþHãüHW]Y]DMHGQLþNHVOXåEHNRMHþLQHXSUDYDL DGPLQLVWUDFLMD 1RVLWHOMLWURãNRYDXXJRVWLWHOMVWYXVXL]UD HQLSURL]YRGLLXVOXJHQDNRMHVHWURãNRYL RGQRVH7DNRQRVLWHOML WURãNRYDPRJXELWLVREDSDQVLRQMHOD LSLüDLUD]QHVSRUHGQH XVOXJH 8NXSQL WURãNRYL V SRMHGLQLK PMHVWD WURãNRYD UDVSRUH XMX VH QD QRVLWHOMH WURãNRYD SXWHP NDONXODFLMD ãWR RPRJXüDYD L]UDþXQDYDQMH FLMHQH NRãWDQMD L SURGDMQH FLMHQHSRMHGLQDþQLKXVOXJD !#" $&%(' )* %+*,( -+('* . +/* 0 +

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

*5$1,ý1,752â.29, 6SHFLILþQRVW JRVSRGDUVNH GMHODWQRVWL XJRVWLWHOMVWYD MH L QD SRGUXþMX SRVORYQH SROLWLNH XWYU LYDQMD JUDQLþQLK WURãNRYD 6WDOQH UDVSUDYH R SURGXåHWNX VH]RQH NDGD VH UDGL R WXULVWLþNRP XJRVWLWHOMVWYX QHPLQRYQR VX XYMHWRYDQH L UDVSUDYRP R IHQRPHQX JUDQLþQLK WURãNRYD 7DNR DNR XJRVWLWHOMVNR SRGX]HüH LPD QDPMHUX SURGXåLWL VH]RQX L]YDQ JODYQH PRUD VWURJR YRGLWL UDþXQD R WRPH GD SRYHüDQL WURãNRYL D VPDQMHQD GRELW LOL þDN PRJXüL JXELWDN X SURGXåHQRM VH]RQL QH VPDQML GRELW RVWYDUHQX X JODYQRM VH]RQL 7R ]QDþL GD PRUD RFLMHQLWL KRüH OL X SURGXåHQRM VH]RQL PRüL SURGDWL XVOXJH SR FLMHQL NRMD üH SRNULYDWL WURãNRYH D eventualnom izvanpansionskom potrošnjom ostvariti i dobit, pa i zadovoljiti bitnu GUXãWYHQXSRWUHEXGDXJRVWLWHOMVNLUDGQLFLEXGXãWRGXåH]DSRVOHQL .DGD VH SRGX]HüH RGOXþL QD NRUDN SURGXåHQMD VH]RQH X SROLWLFL FLMHQD VYRMLK XVOXJDDSVROXWQRPRUDYRGLWLUDþXQDRJUDQLþQLPWURãNRYLPD *UDQLþQL WURãNRYL SUHGVWDYOMDMX GRQMX JUDQLFX SURGDMQH FLMHQH SR NRMRM VH još isplati poslovati za izvjesno vrijeme, odnosnR SURGDMQD FLMHQD MHGQDND MH JUDQLþQLPWURãNRYLPDSRMHGLQLFLXVOXJH7UHEDYRGLWLUDþXQDLRWRPHGDFLMHQDQD UD]LQL JUDQLþQLK WURãNRYD PRUD SRNULYDWL L VYH GRGDWQH WURãNRYH 0H XWLP X RYRP VH VOXþDMX LVNOMXþXMX ILNVQL WURãNRYL MHU VH RQL PRUDMX SRGPLULWL YHü X RNYLUX SODQRP SUHGYL HQRJ VWXSQMD LVNRULãWHQRVWL RGQRVQR SURPHWRP RVWYDUHQLP X VH]RQL MHU VH L ILNVQLWURãNRYLUDVSRUH XMXQDSURPHWL]WRJDUD]GREOMD =QDþLXSURGXåHWNXVH]RQHWUHEDUDþXQDWLVDPRVGRGDWQLPWURãNRYLPDRGQRVQR V JUDQLþQLP WURãNRYLPD MHU EL VH X VXSURWQRP RVWYDULYDR JXELWDN 3UL WRPH QLMH SUHVXGQD VDPR RGOXND XJRVWLWHOMVNRJ SRGX]HüD GD SURGXåL VH]RQX SRVORYDQMD L GD XWYUGL JUDQLþQH WURãNRYH 9DåQR MH UHDOQR SURFLMHQLWL L REXMDP SURPHWD NRML VH PRUD RVWYDULWL X] WDNYH FLMHQH 6DPR SRYHüDQL SURPHW L X] JUDQLþQH WURãNRYHPRåH GRQLMHWL HYHQWXDOQXGRELW,]RYRJDMHYLGOMLYRNROLNRLPQRJLGUXJLþLPEHQLFLSRUHGHNRQRPVNLK PRJX LPDWL XWMHFDMD QD IRUPLUDQMH SRVORYQH SROLWLNH SRGX]HüD 1DLPH SURGXåHQMH VH]RQH SRVORYDQMD SRVHEQR WXULVWLþNH VH]RQH QH ]DYLVL VDPR R XJRVWLWHOMVNLP SRGX]HüLPD =DYLVL XPQRJRPH R VYLP GUXJLP þLPEHQLFLPD NRML VXGMHOXMX X W]Y WXULVWLþNRPSURL]YRGX

5.7. PLANIRANJE TROŠKOVA

U dosadašnjem izlaganju o troškovima polazili smo od vrste troškova, zatim njihova rasporeda na mjesta i nositelje troškova. Kad razmatramo problematiku SODQLUDQMDWURãNRYDQHPRåHPRSROD]LWLRGSODQLUDQLKWURãNRYD]DFLMHORSRGX]HüH'R SR]QDYDQMDWLKWURãNRYDGROD]LVHWHNQDNUDMXDXSODQLUDQMXVHPRUDSRüLRGPMHVWD troškova i nositelja troškova.

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

3ODQLUDQMH GLUHNWQLK WURãNRYD SRþLQMH RG QRVLWHOMD WURãNRYD MHU PRUDPR XQDSULMHG ]QDWLNROLNLVXWURãNRYLSRSRMHGLQRMMHGLQLFLPMHUHSURL]YRGDLOLXVOXJH /DNRPRåHPR L]UDþXQDWLQMLKRYXYLVLQXNRMDVHRGQRVLQDXNXSDQREXMDPSRVORYDQMD 3ODQLUDQMH LQGLUHNWQLK WURãNRYD SRþLQMH RG PMHVWD WURãNRYD SD MH WHN NDVQLMH PRJXüHL]UDþXQDWLNROLNRRWSDGDQDSRMHGLQHQRVLWHOMHWURãNRYDNDRLQMLKRYXYLVLQX]D FMHORNXSQR SRGX]HüH 9UOR VX ULMHWNR LQGLUHNWQL Wroškovi poznati u svom cjelokupnom L]QRVX L ]D FLMHOR SRGX]HüH 7L VH SR]QDWL WURãNRYL SRQDMSULMH RGQRVH QD NDPDWH L premije osiguranja. Jednako tako kod planiranja indirektnih troškova treba razlikovati QMLKRY ILNVQL L YDULMDELOQL GLR MHU WHN WDGD PRåHPR SODQLUDWL QMLKRYX YLVLQX NRMD üH RGJRYDUDWLSODQLUDQRPREXMPXSRVORYDQMD 2SüHQLWR JOHGDMXüL SODQLUDQMH GLUHNWQLK WURãNRYD QH SUHGVWDYOMD YHüL SUREOHP X prvom redu zato što se planiraju po nositeljima troškova i jer se za njihovo planiranje NRULVWLPRMHGQRVWDYQRPIRUPXORP planirani obujam poslovanja puta normativ utroška na jedinicu SRVORYDQMDSXWDSURGDMQDFLMHQD 0H XWLP NDGD MH SURL]YRGQMD UHODWLYQR QHVWDOQD NDR ãWR MH WR VOXþDM X XJRVWLWHOMVWYX L RYDNR SRMHGQRVWDYOMHQD IRUPXOD QH RPRJXüXMH HILNDVQR SODQLUDQMH GLUHNWQLKWURãNRYD2YDIRUPXOD]QDWQRMHUHDOLVWLþQLMDLODNãHSULPMHQMLYDXLQGXVWULMVNRM SURL]YRGQMLJGMHMHSURL]YRGQMDVWDOQDXYHüLQLVYRMLKHOHPHQDWDLþLPEHQLND 3ODQLUDQMH WURãNRYD SR QRVLWHOMLPD WURãNRYD LVWRYMHWQR MH VDVWDYOMDQMX SUHGUDþXQD troškova proizvoda ili usluga prethodnoj kalkulaciji troškova. Struktura troškova SURL]YRGDLOLXVOXJDSR]QDWDQDPMHSDVHWHVWUXNWXUHWUHEDSULGUåDYDWLLNRGSODQLUDQMD troškovD $NR WDNR QH UDGLPR QHüH ELWL PRJXüH XVSRUH LYDWL RVWYDUHQH WURãNRYH V SODQLUDQLP ,VWR WDNR QHRSKRGQR MH YHü X SODQLUDQMX WURãNRYD RSüH WURãNRYH UDVSRUHGLWL QD SURL]YRGH LOL XVOXJH SUHPD QHSRVUHGQLP PDWHULMDOQLP WURãNRYLPD NRMH VDGUåH MHU MH QXåQRSRWUHEQRLPRJXüHFLMHQHSURL]YRGDLXVOXJDSRYHüDWL]DRGJRYDUDMXüLGLRRSüLK WURãNRYD 7DNR RYH FLMHQH SRUHG GLUHNWQRJ PDWHULMDOQRJ WURãND VDGUåH L UD]PMHUQL GLR RSüLKWURãNRYD 3ODQLUDQMH SUHGUDþXQ WURãNRYD SURL]YRGD LOL XVOXJD REXKYDüD QHSRVUHGQH PDWHULMDOQHWURãNRYHLXNOMXþHQHUD]PMHUQHRSüHWURãNRYH WHWURãNRYHUDGDWDNR HUV XNOMXþHQLP RSüLP WURãNRYLPD NRML VX X X]URþQRM YH]L V YUHPHQRP L]UDGH LOL V QHSRVUHGQLPSODüDPD 3UHGUDþXQWURãNRYDVDVWRMLVHRGGYDGLMHOD3UYLGLRVDGUåLWROLNRYUVWDPDWHULMDOD NDGD VH UDGL R SURL]YRGX NROLNR LK SURL]YRG WUDåL 'UXJL GLR SUHGUDþXQD WURãNRYD UDãþODQMHQ MH QD WROLNR UDGQLK PMHVWD NROLNR LK GRWLþH SURL]YRGQMD WRJD SURL]YRGD 1D kraju, valja istaknuti da se kod planiranja troškovDPRåHSRüLRGUD]OLþLWLKYUHGQRYDQMD bilo po cijeni koštanja, po troškovima proizvodnje, po varijabilnim troškovima ili pak po materijalnim troškovima i amortizaciji. !#" $&%(' )* %+*,( -+('* . +/* 0 +

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

3ODQLUDQLVXWURãNRYLSUHGYL HQLWURãNRYL]DQHNRYUHPHQVNRUD]GREOMHQDMþHãüH ]D JRGLQX GDQD .DR WHPHOM ]D SODQLUDQMH WURãNRYD QDMþHãüH VOXåH VWYDUQL WURãNRYL RVWYDUHQLXSUHWKRGQRPYUHPHQVNRPUD]GREOMXDOLLSUHGYL DQMDRNUHWDQMXWURãNRYDX SODQVNRP UD]GREOMX .DNR VH WURãNRYL SODQLUDMX QD WHPHOMX RVWYDUHQLK L SUHGYL HQLK XYMHWD SRVORYDQMD SODQLUDQL VH WURãNRYL YHü WUHWLUDMX NDR QRUPDOQL WURãNRYL 7DNYR tretiranje ima smisao da se planski troškovi koriste kao sredstvo kontrole ostvarenih WURãNRYD5D]OLNHNRMHVHMDYOMDMXL]PH XRVWYDUHQLKLSODQVNLKWURãNRYDWUHWLUDMXVHNDR odstupanje od normale, pa ako su stvarni troškovi manji od planiranih, to predstavlja XãWHGXDDNRVXYHüLWRVHWUHWLUDNDRQHHNRQRPLþQRSRVORYDQMH /RJLþQR MH GD VDPR UHDOQR SODQLUDQMH PRåH SUHGVWDYOMDWL NYDOLWHWQR SROD]LãWH X ocjeni uštede LOL QHHNRQRPLþQRJ SRVORYDQMD 6WRJD SODQVNL WURãNRYL PRJX HILNDVQR RGJRYRULWL VYRMRM QDPMHQL VDPR DNR VX WRþQR SUHGYL DQL D WRþQRVW SUHGYL DQMD SUHWSRVWDYOMD UHDOQRVDJOHGDYDQMH XYMHWD QDVWDMDQMDWURãNRYD 0H XWLPPRJXüLVX GHIHNWLNDNRXSODQLUDQMXtako i ostvarivanju troškova. Upravo je zbog toga potrebno i SODQLUDQHWURãNRYHSRGYUüL DQDOL]L QDURþLWRNDGDVHUDQRSRMDYH ]QDþDMQDRGVWXSDQMD od stvarnih troškova.

5.8. ANALIZA TROŠKOVA

3UDüHQMH L DQDOL]D WURãNRYD X XJRVWLWHOMVNRP SRGX]HüX MH QHRSKRGDQ L VWDODQ ]DGDWDN VWUXþQLK VOXåEL 5DGL NRQNXUHQWVNH VSRVREQRVWL D L SRVWL]DQMD SUHGQRVWL QD WUåLãWX SRGX]HüH MH X VWDOQRM SRWUD]L ]D XãWHGDPD L HNRQRPLþQLMLP SRVORYDQMHP 7DM VH FLOM SRVWLåH VWDOQRP DQDOL]RP WURãNRYD L XWMHFDMHP QD VQLåHQMH troškova poslovanja.DRãWRMHUHþHQRDQDOL]DWURãNRYDPRUDELWLVWDOQDRUJDQL]LUDQD VWUXþQDLREMHNWLYQDDREDYOMDVHSRYUVWDPDWURãNRYDPMHVWLPDQRVLWHOMLPDWURãNRYDL SR SRMHGLQLP IXQNFLMDPD 8 XJRVWLWHOMVNLP SRGX]HüLPD YDåQR MH DQDOL]LUDWL L SUDWLWL kretanje troškova s obzirom na njihovu rentabilnost (posebno u uvjetima sezonskog SRVORYDQMD QD NUHWDQMH ILNVQLK L GRGDWQLK WURãNRYD QD UD]LQX JUDQLþQLK WURãNRYD L RVRELWRYRGHüLUDþXQDRNYDQWLWDWLYQRPLNYDOLWDWLYQRPRGQRVDWURãNRYDLSULKRGD $QDOL]DWURãNRYDPRåHVHSURYRGLWLXVSRUHGERPSODQLUDQLKLRVWYDUHQLKWURãNRYDL XVSRUHGERP RVWYDUHQLK WURãNRYD SUHPD GUXJLP SRGX]HüLPD 3RVHEQD VH SR]RUQRVW REUDüDDQDOL]LWURãNRYDSRPMHVWLPDLQRVLWHOMLPDWURãNRYDLDNRNRGWHDQDOL]HQDLOD]LPR na problem teškog odvajanja nekih troškova po mjestima i po nositeljima troškova. 3ULPMHULFHXWURãDNHOHNWULþQHHQHUJLMHþHVWRVHPMHUL]DYHüHRUJDQL]DFLMVNHMHGLQLFHLOL þDNL ]DFLMHOLXJRVWLWHOMVNLREMHNWDXQMHPXVXEURMQDLPMHVWDLQRVLWHOMLtroškova. To LVWR YULMHGL L ]D EURMQH GUXJH WURãNRYH -HGQDNR WDNR X XJRVWLWHOMVWYX MH SRUDGL þHVWLK SURPMHQD FLMHQD RWHåDQD REMHNWLYQD DQDOL]D WURãNRYD ]ERJ þHJD MH WHãNR UHDOQR SODQLUDWLQMLKRYXGLQDPLNX,IOXNWXDFLMDUDGQHVQDJHRWHåDYDUHDOQRSODQLUDnje troškova UDGDDSR]QDWRMHGDVH]RQVNLSRVORYLQLVXDWUDNWLYQLSRVORYL 8 SRGUXþMH DQDOL]H WURãNRYD PRJXüH MH XNOMXþLWL VYH IXQNFLMH L EURMQH þLVWH HNRQRPVNH SRND]DWHOMH 6YDNDNR MH QDM]DQLPOMLYLMD IXQNFLMD DQDOL]D SURL]YHGHQRJ RGMHODSDVHWDNRDQDOL]LUDLVNRULãWHQRVWPDWHULMDODELORNROLþLQVNLELORYULMHGQRVQRLWR SRIRUPXOL

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

Iskorištenost materijala =

Zatim se analiziraju udjeli troškova materijala po formuli:

8GLo troškova materijala =

RWSDGPDWHULMDOD XNXSQLPDWHULMDO

WURãNRYLPDWHULMDOD XNXSQLWURãNRYL

Utrošak materijala po formuli:

RVWYDUHQLXWURãDN SODQLUDQLXWURãDN $QDOL]D WURãNRYD SRVORYDQMD SRVHEQR REXKYDüD SRGUXþMH WURãNRYD UDGD SD WDNR DQDOL]LUD RVWYDUHQLSURL]YRGQLVDWL 6WXSDQMUDGQRJXþLQND WURãNRYLSRQRUPDVDWLPD SODüH SODüH Troškovi rada = L XNXSQLWURãNRYL XNXSQLSULKRG Za analizu je troškova zanimljiv podatak i o odnosu amortizacije prema ukupnim trošNRYLPDDXWYU XMHVHIRUPXORP DPRUWL]DFLMD Troškovi stalne imovine = XNXSQLWURãNRYL =D DQDOL]X WURãNRYD RG SRVHEQRJ VX LQWHUHVD RSüL WURãNRYL RGQRVQR WURãNRYL QDEDYHLWURãNRYLSURGDMHNRMLVHXWYU XMXIRUPXODPD ]DYLVQLWURãNRYLQDEDYH Troškovi nabave = QDEDYQDYULMHGQRVW UREH WURãNRYLSURGDMH Troškovi prodaje = YULMHGQRVW SURGDMH 2GUH HQXYULMHGQRVWXDQDOL]LWURãNRYDLPDLXVSRUH LYDQMHVGUXJLPSRGX]HüLPD LVWH GMHODWQRVWL 3UL WRPH MH YDåQR LVWDNQXWL GD WD XVSRUHGQD DQDOL]D LPD EURMQH SUHSUHNH ]D UHDOQX XVSRUHGEX 7X YDOMD SULMH VYHJD VSRPHQXWL UD]OLNX X ORNDFLML Utrošak materijala =

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

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

XJRVWLWHOMVNRJPMHVWDLEURMQHSUHGQRVWLDOLLQHGRVWDWNHNRMHQRVL]QDþDMORNDFLMH=DWLP UD]OLþLWD YHOLþLQD REMHNWD PRåH ELWL SUHSUHND UHDOQRM XVSRUHGQRM DQDOL]L LVWR NDR L UD]OLþLWDWHKQLþNDRSUHPOMHQRVWLUD]OLþLWVWXSDQM]DSRVOHQRVWLNDSDFLWHWD3RGX]HüDLVWH GMHODWQRVWL PRJX LPDWL UD]OLþLWX VWUXNWXUX XVOXJD ELOR WR SR YUVWDPD LOL NYDOLWHWL ãWR WDNR HURPHWDUHDOQXXVSRUHGEXXSRGUXþMXDQDOL]HWURãNRYD5D]OLNDXNYDOLILNDFLMVNRM VWUXNWXUL SRGX]HüD LVWH GMHODWQRVWL PRåH ELWL WDNR HU ]QDþDMQD ãWR RYLVL R NDGURYVNRM SROLWLFLLEUL]L]DUD]YRMOMXGVNLKSRWHQFLMDODXSRGX]HüX'REURRUJDQL]LUDQRSRGX]HüHV UD]UD HQRP LQWHUQRP RUJDQL]DFLMRP L VWDOQLP WHKQLþNLP L WHKQRORãNLP XQDSUH HQMLPD WHãNRüHELWLXVSRUHGLYRVSRGX]HüHPNRMHLPDDXWDUNLþQXRUJDQL]DFLMXVNORQXHQWURSLML VXVWDYD3RGX]HüHXVWDOQRPUD]YRMXPRåHLPDWLL]QDþDMQLMHYHüHWURãNRYHRGRVWDOLK NRMD QH SRODåX QD LQRYDFLMH DOL üH X NUDMQMRM OLQLML VYL HOHPHQWL DQDOL]H WURãNRYD LüL X SULORJWDNRYRPSRGX]HüX Analiza troškova ima za cilj ne samo ukazati na odnos ostvarenih prema SODQLUDQLP WURãNRYLPD YHü XVSRUHGQRP DQDOL]RP X SRGX]HüLPD LVWH YUVWH GMHODWQRVWL SRWDNQXWLQDVXYUHPHQLMLVXVWDYDQSULVWXSL]JUDGQMLPRGHUQHRUJDQL]DFLMHLWHKQLþNLPL WHKQRORãNLPXQDSUH HQMLPD

)250,5$1-(,32/,7,.$&,-(1$

23û(1,722&,-(1$0$

&LMHQDMHSRMDPNRMLLPDYLãH]QDþHQMDXVYDNRGQHYQRPJRVSRGDUVNRPåLYRWXL XHNRQRPVNRMWHRULML1MHQRWHPHOMQRLQDMþHãüH]QDþHQMHRGQRVLVHQDNROLþLQXQRYFD NRML VH WUHED L]GYRMLWL ]D NXSQMX SURL]YRGD LOL XVOXJD -Rã MHGQRVWDYQLMH ]QDþHQMH FLMHQDL]UDåHQRMHGHILQLFLMRPGDMHFLMHQDQRYþDQLL]UD]YULMHGQRVWLUREH &LMHQD MH VSHFLILþDQ IHQRPHQ UREQRJD JRVSRGDUVWYD L WHPHOMQL MH REOLN SURPHWQH YULMHGQRVWL URED L XVOXJD 3UHPD WRPH FLMHQD MH QRYþDQL REOLN YULMHGQRVWL URED L XVOXJD7XPDþHüLVDGUåDMFLMHQHLãWRRQDL]UDåDYDHNRQRPVNDWHRULMDUD]YLODMHGYLMH WHPHOMQH WHRULMH YULMHGQRVWL 3R MHGQRM WHRULML YULMHGQRVW NDR RVQRYD FLMHQD SURL]OD]L L] NRULVQRVWLRGUH HQHUREHLOLXVOXJHDYHOLþLQDWHYULMHGQRVWLRYLVLNDNRRNRULVQRVWLWDNR L R ULMHWNRVWL URED LOL XVOXJD 3R GUXJRM WHRULML YULMHGQRVW VH IRUPLUD QD REMHNWLYQLP osnovama, posebice na troškovima proizvodnje. To je tzv. teorija radne vrijednosti, po NRMRM YHüD LOL PDQMD YULMHGQRVW URED LOL XVOXJD ]DYLVL R XWURãHQRP UDGQRP YUHPHQD ]D QMLKRYXSURL]YRGQMX ,SDNXVXYUHPHQRMWHRULMLSUHYODGDYDVWDMDOLãWHNRMHFLMHQXREMDãQMDYDSR]LWLYLVWLþNL DWR]QDþLNDRSRMDYXNRMDRYLVLREURMQLPþLQLWHOMLPDDOLXSUYRPUHGXRVQDJDPDNRMH VWRMHL]DSRQXGHLSRWUDåQMH$NDNRVHSRQXGDLSRWUDåQMDUHDOL]LUDMXQDWUåLãWXWR]QDþL GDMHFLMHQDWHPHOMQLNRQVWLWXWLYQLHOHPHQWWUåLãWD6RYRJDMHVWDMDOLãWDXUREQRPDWR ]QDþLLWUåLãQRPJRVSRGDUVWYXFLMHQDWUåLãQDNDWHJRULMDLSUHGVWDYOMDL]X]HWQR]QDþDMDQ LQVWUXPHQWSRVORYQHLWUåLãQHSROLWLNH

9: ;<=> ?#@ A&B<(C GF(CE H FIE J F K G< LM E M ?N J LBE OP<Q K H?RF

32/,7,.$&,-(1$ 3ROLWLNDFLMHQDMH GLR HNRQRPVNHSROLWLNHX PDNURHNRQRPLFL LPLNURHNRQRPLFL7R ]QDþLGDRYXSROLWLNXSURYRGLGUåDYDLOLGUXãWYR NDNRQDUD]LQLGUåDYHSRMHGLQLKJUDQD LOLJUXSDFLMDWDNRLVDPRSRGX]HüHMHUSROLWLNDFLMHQDLPDYHOLNXYDåQRVW]DRVWYDULYDQMH FLOMHYDXNXSQHSRVORYQHSROLWLNH 1D PDNURHNRQRPVNRP SODQX FLOM MH SROLWLNH FLMHQD XVPMHUDYDWL SURL]YRGQMX potrošnju, investicije i vanjsku trgovinu, pa se tako politikom cijena relativno lako SRVWLåXFLOMHYLRSüHHNRQRPVNHSROLWLNHXQHNRM]HPOML 3ROLWLNDFLMHQDXSRGX]HüXVDGUåDYDSULQFLSHLNULWHULMHNRMLXVPMHUDYDMXGRQRãHQMH SRMHGLQDþQLKRGOXNDRFLMHQDPDSURL]YRGDLOLXVOXJD3ROLWLNDFLMHQDPRåHSUHGVWDYOMDWL UXWLQVNX RGOXNX DOL L VORåHQL SURFHV X NRMHPX MH SRWUHEQD VWDOQD DQDOL]D UHOHYDQWQLK þLPEHQLNDLQWHUQLKLHNVWHUQLK prije nego što se donese bilo koja odluka o cijenama. %URM þLPEHQLND NRML GMHOXMX QD SROLWLNX FLMHQD WHRULMVNL MH QHRJUDQLþHQ DOL LSDN PRåHPRL]GYRMLWLþHWLULWHPHOMQDþLPEHQLNDDWRVXWURãNRYLSRWUDåQMDNRQNXUHQFLMDL HNRQRPVND SROLWLND GUåDYH .DNR VX RYL þLPEHQLFL GLQDPLþNRJD D QH VWDWLþNRJD NDUDNWHUDWRXSXüXMHQDSRWUHEXQMLKRYDVWDOQRJSUDüHQMDSD]ERJWRJDSROLWLNXFLMHQD QLMHPRJXüHMHGQRP]DXYLMHNIRUPLUDWL6WRJDMHSULODJRGOMLYRVWSROLWLNHFLMHQDMHGQDRG QMHQLKELWQLKNDUDNWHULVWLND7DSULODJRGOMLYRVWSRGUD]XPLMHYDVWDOQRSUDüHQMHLX]LPDQMH X RE]LU VYLK ]QDþDMQLK SURPMHQD NRMH VH MDYOMDMX NRG ELWQLK þLPEHQLND NRML XWMHþX QD SROLWLNXFLMHQD &LMHQD NDR UHJXODWRU RGQRVD QD WUåLãWX L VDPD XWMHþH QD SRQDãDQMH WUåLãQLK VXEMHNDWDDWR]QDþLSRQX DþDUREDLXVOXJDLQDNXSFDWLKUREDLXVOXJD=ERJWRJD MHXSROLWLFLFLMHQDNRMXSURYRGLSRGX]HüHYDåQRSRVWXSDWLWDNRGDVHSULYXNXL]DGRYROMH NXSFLDOLLRVLJXUD]DGRYROMDYDMXüD]DUDGDRGQRVQRUHQWDELOQRSRVORYDQMH 87-(&$-75ä,â1,+ý,0%(1,.$1$&,-(1( 88*267,7(/-6798 1DJODVLOL VPR NDNR QD IRUPLUDQMH FLMHQD SURL]YRGD LOL XVOXJD XWMHþX EURMQL þLPEHQLFL 3RG XWMHFDMHP WLK þLPEHQLND RGUH XMX VH L FLMHQH X XJRVWLWHOMVWYX L YRGL RGJRYDUDMXüDSROLWLNDFLMHQD6YHþLPEHQLNHNRMLXWMHþXQDIRUPLUDQMHFLMHQDGLMHOLPRQD YDQMVNHL XQXWDUQMH 9DQMVNL þLPEHQLFL LPDMX ]QDWQR MDþL XWMHFDM QD SROLWLNX IRUPLUDQMD FLMHQD QHJR XQXWDUQML 9DQMVNL þLPEHQLFL VX SRQDMSULMH WUåLãQL þLPEHQLFL 2G WUåLãQLK þLPEHQLND QDM]QDþDMQLML VX SRQXGD L SRWUDåQMD 9HüD SRQXGD XJRVWLWHOMVNLK XVOXJD XWMHþH QD VQLåHQMHQMLKRYLKFLMHQDDYHüDSRWUDåQMDQDQMLKRYRSRYHüDQMH 9: ;<=> ?#@ A&B<(C GF(CE H FIE J F

K G< LM E M ?N J LB E OP<Q K H?RF

0H XWLP NDGD VX þLPEHQLFL SRQXGH L SRWUDåQMH XVNOD HQL WDGD QD YLVLQX FLMHQD PRJX XWMHFDWL GUXJL þLPEHQLFL X SUYRP UHGX NRQNXUHQFLMD ]DWLP UD]OLNH X NYDOLWHWL XJRVWLWHOMVNLKXVOXJDRSüDSR]LFLMDSRGX]HüDQDWUåLãWXLEURMQLGUXJLþLPEHQLFL .RQNXUHQFLMDPH XXJRVWLWHOMVNLPSRGX]HüLPD]QDþDMQRXWMHþHQDNUHWDQMHFLMHQD XJRVWLWHOMVNLK XVOXJD D NDGD VH UDGL R WXULVWLþNRP XJRVWLWHOMVWYX RQGD VH L PH XQDURGQDNRQNXUHQFLMDMDYOMDNDRþLPEHQLNXWMHFDMDQDIRUPLUDQMHFLMHQD7XULVWLþNR WUåLãWH LVWLQD PDQMH MH RVMHWOMLYR QD RSüH WUåLãQH ]DNRQLWRVWL ]ERJ YHOLNH HODVWLþQRVWL WXULVWLþNHSRWUDåQMHLQHHODVWLþQRVWLWXULVWLþNHSRQXGH0H XWLPXSUDYR]ERJWRJDDOLL ]ERJVSHFLILþQRVWLWXULVWLþNLKSRWUHEDNRGNRMLKSRVWRMLPRJXüQRVWVXSVWLWXFLMHLVQDåQD NRQNXUHQFLMDIRUPLUDQMHFLMHQDQDWXULVWLþNRPWUåLãWXL]X]HWQRMHVORåHQ]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 XVOXJD X REMHNWLPD LVWH NDWHJRULMH PRJX XWMHFDWL QD UD]OLþLWH FLMHQH X REMHNWLPD LVWH NDWHJRULMH -HGDQ RG ]QDþDMQLMLK YDQMVNLK þLPEHQLND NRML XWMHþH QD FLMHQH MHVW L GRKRGDN NXSDFD RGQRVQR QMLKRYD SODWHåQD VSRVREQRVW -HGQDNR WDNR L GUåDYD NDR YDQMVNL þLPEHQLNLPDXWMHFDMDQDIRUPLUDQMHFLMHQDLWRRGUH LYDQMHPYLVLQHGUXãWYHQLKREYH]D SRUH]LLGRSULQRVL DOLLNUR]GUXJHJRVSRGDUVNHPMHUHNUHGLWLUD]QHRODNãLFHLVOLþQR 1DMYDåQLML XQXWDUQML þLPEHQLN NRML XWMHþH QD IRUPLUDQMH FLMHQD MHVX WURãNRYL SRVORYDQMD2QLRGUH XMXGRQMXJUDQLFXSURGDMQHFLMHQHSRMHGLQLKSURL]YRGDLXVOXJDD ta donja granica prodajne cijene mora pokriti sve troškove poslovanja. Dakako, postoje LEURMQLGUXJLXQXWDUQMLþLPEHQLFLQo presudan je utjecaj troškova. 9DOMD LVWDNQXWL L SULVXWQH UDVSUDYH R ]QDþDMX XWMHFDMD YDQMVNLK L XQXWDUQMLK þLPEHQLND QD IRUPLUDQMH SURGDMQLK FLMHQD 9HüLQD WHRUHWLþDUD ]QDþDMQLMLP VPDWUD YDQMVNH SRVHEQR WUåLãQH þLPEHQLNH GRN ]DQHPDUXMX XWMHFDM XQXWDUQMLK þLPEHQLND )RUPDOQRJOHGDMXüLPRJDRELVHSULKYDWLWLWDNDYSULVWXSVDPRNDGDVHUDGLRIRUPLUDQMX SURGDMQLK FLMHQD 1R ELWQR MH XWYUGLWL GD L XQXWDUQML þLPEHQLFL SRVHEQR WURãNRYL SRVORYDQMD LPDMX ]QDþDM X WRPH ãWR PDQMLP XGMHORP X SURGDMQRM FLMHQL PRJX RVLJXUDYDWL YHüX GRELW 2WXGD L LVWLFDQMH ]QDþDMD XWMHFDMD XQXWDUQMLK þLPEHQLND QD IRUPLUDQMHSURGDMQLKFLMHQD )D]HåLYRWQRJFLNOXVDXJRVWLWHOMVNRJSRGX]HüDLPDMXVYRM]QDþDMLSRYH]DQHVXV SROLWLNRP IRUPLUDQMD FLMHQD $NR SUYX ID]X SUHGVWDYOMD XYR HQMH X åLYRW QD WUåLãWH XJRVWLWHOMVNRJ REMHNWD RQGD WD ID]D X RGQRVX QD NRQNXUHQFLMX ]DKWLMHYD IRUPLUDQMH UHODWLYQR QLåLK FLMHQD 6YUKD WDNYLK FLMHQD SRVHEQR VH SULPMHQMXMX NRG L]JUDGQMH QRYRJDKRWHOD MHRVYDMDQMHWUåLãWD 'UXJD ID]D SUHGVWDYOMD RSDGDQMH SRVORYQH DNWLYQRVWL L VSRVREQRVWL L WDGD SRGX]HüHSRQRYRNRULVWLSROLWLNXVQLåDYDQMDFLMHQDNDNREL]DGUåDORNXSFH 8SROLWLFLIRUPLUDQMDFLMHQDYDåQRMHLGLIHUHQFLUDQMHFLMHQD2QRVHSURYRGLNDNREL VH VDJOHGDOH VYH RNROQRVWL NRMH PRJX XWMHFDWL QD SRQXGX L SULYODþHQMH NXSDFD SRWURãDþD 7DNRVHSULPMHULFHQXGHQLåHFLMHQHJRVWLPDNRMLGXåHERUDYHXKRWHOXLOL RGUH HQLP NDWHJRULMDPD NXSDFD VWXGHQWLPD XþHQLFLPD L GMHFL 5D]OLþLWH VX FLMHQH X


uvjetima korištenja pansiona ili polupansiona te vrijeme slabijega korištenja XJRVWLWHOMVNLKXVOXJDDWRMHQDURþLWRL]UDåHQRNRGVH]RQVNRJSRVORYDQMD2GUH XMXVH QLåHFLMHQHXSUHGVH]RQLLSRVH]RQL 2YRGLIHUHQFLUDQMHFLMHQDXSUYRPUHGXLPD]DFLOMRVWYDUHQMHYHüHJSURPHWDDOLL GRELWL 3URGXåHQMH VH]RQH QD SUHGVH]RQX L SRVH]RQX ]DGDMH GDOMQMH L EURMQH SRVORYH VOXåEL PDUNHWLQJD DOL L VWYDUD GRGDWQH WURãNRYH $ NDNYX üH SROLWLNX FLMHQD SURYRGLWL XJRVWLWHOMVWYR ]DYLVL L R SUHGPHWX L NDUDNWHUX SRVORYDQMD =DWR YDOMD UD]OLNRYDWL SROLWLNX FLMHQD X KRWHOLMHUVWYX RG UHVWRUDWHUVWYD L]PH X XJRVWLWHOMVNLK REMHNDWD NRML SRVOXMX VH]RQVNLRGRQLKNRMLSRVOXMXVWDOQRL]PH XKRWHODNRMLSRVOXMXSDQVLRQVNLRGRQLKNRML LPDMXSUROD]QHNDUDNWHULVWLNHLGUXJR 8KRWHOLPDNRMLSRVOXMXXSRVORYQLPFHQWULPDFLMHOXJRGLQXFLMHQHVXVWDOQH.RG VH]RQVNRJD SRVORYDQMD KRWHOD FLMHQH VX QDMYHüH X JODYQRM VH]RQL ,VWR WDNR NRG XJRVWLWHOMVNLKREMHNDWDNRMLXVOXåXMXKUDQXLSLüHFLMHQHVHPLMHQMDMXWLMHNRPJRGLQHMHU VXLSURPMHQHFLMHQDUHSURGXNFLMVNLKPDWHULMDODVWDOQHRGQRVQRVH]RQVNH 9R HQMH SUDYLOQH L HILNDVQH SROLWLNH FLMHQD ]DKWLMHYD X SUYRP UHGX SR]QDYDQMH SUDüHQMH L HYLGHQWLUDQMH WURãNRYD NDR QDM]QDþDMQLMHJ XQXWDUQMHJ þLPEHQLND ]DWLP L]UDGX SUDYLOQH L REMHNWLYQH NDONXODFLMH D RG YDQMVNLK þLPEHQLND SRWUHEQR MH GHWDOMQR SR]QDYDQMH XQXWDUQMHJ L YDQMVNRJ WUåLãWD SUYHQVWYHQRNRQNXUHQFLMH L VWDOQR SUDüHQMH DNWXDOQLK SURSLVD L] REODVWL HNRQRPVNH SROLWLNH GUåDYH ,SDN YDOMD QDJODVLWL GD MH X SROLWLFLIRUPLUDQMDFLMHQDWHPHOMQLFLOMSRYHüDQMHSURPHWDLHILNDVQRNRULãWHQMHNDSDFLWHWD þLPH VH XWMHþH QD VQLåHQMH WURãNRYD DOL L VQLåHQMH FLMHQD XJRVWLWHOMVNLK XVOXJD D WLPH SRGX]HüHRVLJXUDYDWUDMQHXYMHWH]DUHQWDELOQRLNRQNXUHQWQRSRVORYDQMH )250,5$1-(&,-(1$8*267,7(/-6.,+86/8*$ Karakteristike svakoga pojedinog ugostiteljskog objekta (tehnološke, poslovne, ORNDFLMVNHLWG XYMHWXMXGDVHLFLMHQHXQMLPDUD]OLþLWRIRUPLUDMX 7DNR SRQDMSULMH XWYU XMHPR UD]OLNX X IRUPLUDQMX FLMHQD X KRWHOLMHUVWYX L UHVWRUDWHUVWYD 0H XWLP L X KRWHOLPD VH UD]OLþLWR IRUPLUDMX FLMHQU RSHW RYLVQR R VSHFLILþQRVWLPD SRVORYDQMD 7DNR üH L KRWHOL NRML SRVOXMX X SRVORYQLP FHQWULPD LPDWL UD]OLþLWH FLMHQH RG RQLK X WXULVWLþNLP RGUHGLãWLPD +RWHOL X SRVORYQLP FHQWULPD LPDMX VWDOQHFLMHQHPDQMHVXL]ORåHQLNRQNXUHQFLMLJRVWLVHPDQMH]DGUåDYDMXDOLVXLVLJXUQLML NXSFLXVOXJDMHUL]UD]QLKUD]ORJDGROD]HXSRVORYQH FHQWUHDREYH]DWQR RGVMHGDMXX KRWHOLPD .UDüH VH ]DGUåDYDMX DOL WR QLMH QHGRVWDWDN MHU VH ]D QMLKRYR SULYODþHQMH QH troše sredstva na propagandu. 6 GUXJH VWUDQH KRWHOL NRML SRVOXMX X WXULVWLþNLP RGUHGLãWLPD RVMHWOMLYL VX QD NRQNXUHQFLMX SD FLMHQH SRYHüDYDMX X YULMHPH NDGD MH WD RVMHWOMLYRVW QD NRQNXUHQFLMX QDMPDQMD D WR ]QDþL X JODYQRM VH]RQL 8GDOMDYDQMH RG JODYQH VH]RQH SULMH LOL SRVOLMH VH]RQH]QDþLVQLåDYDQMHFLMHQD7R]QDþLGDWDNYLKRWHOLLPDMXLGRWULUD]OLþLWHVH]RQVNH FLMHQH 2YL KRWHOL PDKRP LPDMX PH XQDURGQX NRQNXUHQFLMX SD VX L QMLKRYL WURãNRYL ]QDWQR YHüL MHU PRUDMX RUJDQL]LUDWL SURSDJDQGQH DNWLYQRVWL X FLOMX SULYODþHQMD VWUDQLK 9: ;<=> ?#@ A&B<(C GF(CE H FIE J F


JRVWLMX7RXMHGQR]QDþLGDRQLSUDNWLþQRSRVOXMXQDPH XQDURGQRPWUåLãWXDSR]QDWR MHGDVXXYMHWLSRVORYDQMDQDWRPWUåLãWXYUORQHSRYROMQL 1DPH XQDURGQRPWXULVWLþNRPWUåLãWXYODGDVQDåQDNRQNXUHQFLMDSDRQDQDPHüH SRWUHEX ]QDþDMQRJ RUJDQL]DFLMVNRJ RNXSOMDQMD L VSUHJH VYLK þLPEHQLND NRML XWMHþX X VWYDUDQMX WXULVWLþNRJ SURL]YRGD =ERJ WRJD VH SRYH]XMX SURPHWQD XJRVWLWHOMVND L GUXJD SRGX]HüD X QX HQMX ]DMHGQLþNRJ WXULVWLþNRJ SURL]YRGD 3URGDMX WRJD SURL]YRGDSUHX]LPDMXRUJDQL]DWRULSXWRYDQMDVWUDQHLOLGRPDüHSXWQLþNHDJHQFLMH D FLMHQHVHXVOXJDXJRYDUDMXLGRJRGLQXGDQDXQDSULMHGãWR]DXJRVWLWHOMVWYRWXULVWLþNLK odredišta predstavlja veliki problem iz više razloga. Ponajprije, teško je predvidjeti što üHVHVYHXJRGLQLGDQD]ELYDWLQDWUåLãWXSRVHEQRQDWUåLãWXQDEDYH LKRüHOLNUHWDQMH SURGDMQLK FLMHQD RVLJXUDYDWL UHQWDELOQR SRVORYDQMH $NR VH ]QDWQLMH SURPLMHQH WUåLãQL RGQRVLQDMþHãüHVHWHãNRLOLXRSüHQHXVSLMHYDMXSULODJRGLWLWLPSURPMHQDPD1DGDOMH þHVWH SURPMHQH PRQHWDUQH SROLWLNH XþDV PRJX XJUR]LWL UHQWDELOQRVW SRVORYDQMD SRVHEQR X XYMHWLPD NDG VX SURGDMQH FLMHQH RGUH HQH FLMHOX JRGLQX XQDSULMHG 7DNR SURPMHQH WHþDMD YDOXWD PRJX ]QDWQR XJUR]LWL NRQNXUHQWVNX sposobnost naših XJRVWLWHOMVNLKSRGX]HüDDXLVWRYULMHPHRVQDåLWLLQR]HPQXNRQNXUHQFLMX1DLPHþHãüL MHVOXþDMRSDGDQMDYULMHGQRVWLGRPDüHYDOXWHXRGQRVXQDVWUDQHDFLMHQHVHLVND]XMXX VWUDQLP YDOXWDPD 6YH WH RNROQRVWL EXGQR SUDWL NRQNXUHQFLMD L RGPDK UHDJLUD donošenjem mjera koje im idu u prilog, a u pravilu smanjuju konkurentsku sposobnost QDãLKXJRVWLWHOMVNLKSRGX]HüD , XJRVWLWHOMVNL REMHNWL X UHVWRUDWHUVWYX VYRMH FLMHQH IRUPLUDMX SUHPD WUåLãQLP NULWHULMLPD.DUDNWHULVWLþQRMHNRGUHVWRUDWHUVWYDGDVHFLMHQHWLMHNRPJRGLQHPLMHQMDMXL QHNROLNR SXWD MHU LVWR WROLNR SXWD GROD]L GR SURPMHQD FLMHQD UHSURGXNFLMVNLKPDWHULMDOD QD NRMH MH SURPMHQH UHVWRUDWHUVWYR SRVHEQR RVMHWOMLYR 6H]RQVNR SRVORYDQMH L NRG UHVWRUDWHUVWYD LPD XWMHFDM QD SURPMHQX FLMHQD 'DNOH WUåLãQL XYMHWL L X UHVWRUDWHUVWYX ELWQR XWMHþX QD IRUPLUDQMH FLMHQD DOL ]D UD]OLNX RG KRWHOLMHUVWYD UHVWRUDWHUVWYR EUåH L VLJXUQLMH UHDJLUD QD WUåLãQH SURPMHQH ODNãH LP VH SULODJR DYD L PDQML MH XWMHFDM PH XQDURGQHNRQNXUHQFLMH 3UL RGUH LYDQMX FLMHQD XJRVWLWHOMVND VH SRGX]HüD NRULVWH RGUH HQLP PHWRGDPD 1DMSR]QDWLMH VX PHWRGH WURãNRYL SOXV SRQXGH L SRWUDåQMH WH L]UDYQDYDQMD FLMHQD V QDMYHüLPSRQX DþLPD Metodu "troškovi plus" XJRVWLWHOMVND SRGX]HüD ULMHWNR NRULVWH WXULVWLþNR XJRVWLWHOMVWYR MH þDN QLWL QH PRåH NRULVWLWL MHU MH XYMHW UHDOL]DFLMH RYH PHWRGH GD MH L NXSFLSULKYDWH2YRPPHWRGRPIRUPLUDMXVHFLMHQHQDQDþLQGDSURGDMQDFLMHQDSRNULYD WURãNRYHLRGUH HQXGRELW.DNRWUåLãWHQHSUL]QDMHVYHWURãNRYHYHüSURVMHþQHSLWDQMH MH PRåH OL VYDNR SRGX]HüH NRMH NRULVWL RYX PHWRGX QDüL NXSFH ]D VYRMH SURL]YRGH LOL XVOXJHþLMDMHFLMHQDIRUPLUDQDSRLQWHUQLPWURãNRYLPDSOXVGRELW .DGDNRULVWLPHWRGXSRQXGHLSRWUDåQMHSRGX]HüHVYRMHFLMHQHIRUPLUDWDNRGDVH VYHGHXRNYLUHNRMHGR]YROMDYDWUåLãQDFLMHQD$NRVHSRGX]HüHVYRMLPFLMHQDPDXNODSD X WUåLãQH FLMHQH ORJLþQR MH GD VYRMH SURL]YRGH L XVOXJH L PRåH UHDOL]LUDWL SR RYLP FLMHQDPD 1R SLWDQMH MH åUWYH NRMX SRGX]HüH PRUD SRGQLMHWL SULOLNRP VYR HQMD X WUåLãQHFLMHQH1DMþHãüHVHWDåUWYDRþLWXMHXPDORMGRELWL


.DGD SRGX]HüH NRULVWL PHWRGX IRUPLUDQMD FLMHQD NRMD SUHWSRVWDYOMD L]UDYQDYDQMH FLMHQD V QDMYHüLP SURL]YR DþHP RQGD MH RQR SULVLOMHQR SULKYDWLWL WDNYX UD]LQX FLMHQD NRMX GLNWLUD QDMYHüL SRQX Dþ D RQ VH X SUDYLOX QDOD]L X QDMUD]YLMHQLMRM ]HPOML 3ULKYDüDQMHPWHPHWRGHL]UDYQDYDMXVHFLMHQHX]HPOMDPDRGUH HQRJDSRGUXþMDQSU PHGLWHUDQVNLK]HPDOMD MHULPDMXSULEOLåQRLVWHSULURGQHNDUDNWHULVWLNHLNYDOLWHWXL]YRUQLK HOHPHQDWDSRQXGH 8SUDNVLIRUPLUDQMDFLMHQDXJRVWLWHOMVNDVHSRGX]HüDQDMþHãüHVOXåHNRPELQDFLMRP QDYHGHQLKPHWRGDLULMHWNRNDGDPRJXNRULVWLWLVDPRMHGQXPHWRGX.RGNRPELQDFLMH PHWRGD PRUD VH YRGLWL UDþXQD R þLPEHQLFLPD NRML üH RPRJXüLWL IRUPLUDQMH WDNYLK SURGDMQLK FLMHQD NRMH üH ]DGRYROMDYDWL PRJXüQRVWL NXSDFD ELWL NRQNXUHQWQH SUHPD FLMHQDPDGUXJLKSRGX]HüDLRVLJXUDWLRGJRYDUDMXüXGRELWSRGX]HüX .$/.8/$&,-$&,-(1$ .DNR MH ULMHþ NDONXODFLMD UHGRYLWD X SUDNWLþQRM XSRWUHEL D QLMe našega porijekla, LVWDNQXW üHPR NDNR MH RQD ODWLQVNRJD SRULMHNOD L QDVWDOD MH RG ULMHþL FDOFXODWLR što ]QDþL L]UDþXQDYDQMH SURUDþXQDYDQMH SUHGUDþXQ LOL SURUDþXQ 1R ULMHþ NDONXODFLMD X VXYUHPHQRP VPLVOX LPD GUXJR ]QDþHQMH SD VH SRG NDONXODFLMRP SRGUD]XPLMHYD L]QDODåHQMHFLMHQHNRãWDQMDLSURGDMQHFLMHQHNDNR]DMHGLQLFXSURL]YRGDLOLXVOXJHWDNRL ]DQMLKRYXXNXSQRVW 0H XWLPVYUKDNDONXODFLMHQHLVFUSOMXMHVHVDPRXXWYU LYDQMXFLMHQD2QDXMHGQR VOXåL L NDR RVQRYD ]D GRQRãHQMH EURMQLK RGOXND ]D NRQWUROX WURãNRYD D WR ]QDþL L ]D NRQWUROXHNRQRPLþQRVWLSRVORYDQMD .DONXODFLMD SUHGVWDYOMD L RGUH HQX ILOR]RILMX SRVORYDQMD RGQRVQR RGUH HQL QDþLQ UD]PLãOMDQMD R VYUVLVKRGQRVWL WURãNRYD XRþDYDQMH SRYH]DQRVWL L]PH X WURãNRYD L XþLQDND RFMHQX LVSUDYQRVWL L REXKYDüD L UDVSRUH LYDQMH WURãNRYD QD XþLQNH 6PLVDR RYDNYRJRGQRVDNDONXODFLMHSUHPDREXKYDüDQMXLUDVSRUHGXWURãNRYDMHXWRPHGDVH RGUH HQD NROLþLQD XþLQDND ãWR SRWSXQLMH L ãWR SUHFL]QLMH RSWHUHWL XSUDYR RQLP troškovima koji su u VYH]L V WLP XþLQFLPD L QDVWDOL 'D EL VYH WR NDONXODFLMD XVSMHãQR LVSXQLODRQDVHPRUDL]UD LYDWLXVNODGXVRGJRYDUDMXüLPSUDYLOLPD7DVXSUDYLOD WRþQRVW GRNXPHQWLUDQRVW SRWSXQRVW GLIHUHQFLUDQRVW SULODJRGOMLYRVW SUHJOHGQRVW DåXUQRVW XVSRUHGLYRVWL HNRQRPLþQRVW 3UDYLOR WRþQRVWL QDODåH WRþDQ REXKYDW WURãNRYD GRNXPHQWLUDQRVW SRGUD]XPLMHYD GD]DVYDNLWURãDNPRUDSRVWRMDWLRGJRYDUDMXüLGRNXPHQWSUDYLORSRWSXQRVWLWUDåLGDVH u kalkulaciji obuhvate svi troškovi, GLIHUHQFLUDQRVW]DKWLMHYDUD]YUVWDYDQMHSRYUVWDPDL UDVSRUH LYDQMH SR PMHVWLPD L QRVLWHOMLPD WURãNRYD SULODJRGOMLYRVW SRGUD]XPLMHYD SULODJR HQRVW NDONXODFLMH WHKQRORãNRP SURFHVX D SUDYLOR SUHJOHGQRVWL WUDåL RG NDONXODFLMH GD EXGH WDNR QDSUDYOMHQD GD VH ODNR XRþDYD QMH]LQD VWUXNWXUD L VDGUåDM 9: ;<=> ?#@ A&B<(C GF(CE H FIE J F


$åXUQRVW NDONXODFLMH JRYRUL R WRPH GD VH RQD PRUD QD YULMHPH XþLQLWL D XVSRUHGLYRVW ]DKWLMHYD QMHQR XVSRUH LYDQMH V UDQLMLP NDONXODFLMDPD X SRGX]HüX SD þDN L XVSRUHGLYRVW V NDONXODFLMRP GUXJRJD SRGX]HüD L QDSRNRQ HNRQRPLþQRVW MH SUDYLOR X L]UDGLNDONXODFLMHNRMHRGUH XMHGD L]UDGDGREUHNDONXODFLMHQHVPLMHNRãWDWLYLãH QHJR što su koriVWLNRMHQDPLQIRUPDFLMDL]WDNYHNDONXODFLMHSUXåD 3RVWXSDN NRQFLSLUDQMD L L]UDGH NDONXODFLMH QD]LYDPR PHWRGRORJLMRP L]UDGH NDONXODFLMH. Širina proizvodno XVOXåQRJ DVRUWLPDQD X XJRVWLWHOMVNLP SRGX]HüLPD QDPHüH SRWUHEX SULPMHQH VORåHQLMLK PHWRGD NDONXOLUDQMD 9Hü MH LVWDNQXWR GD MH PHWRGRORJLMD REUDþXQD NRQWUROD L DQDOL]D WURãNRYD VUHGLãQML JRVSRGDUVNL LQWHUHV VYDNRJ SRGX]HüD D NDONXODFLMD MH GLQDPLþNL HOHPHQW L RSHUDWLYQL LQVWUXPHQW SRVORYQH SROLWLNH Sa stajališta vremenske dinamikHL]UDGHNDONXODFLMHVHUD]YUVWDYDMXXSUHWKRGQHLOL SODQVNHLXQDNQDGQHLOLREUDþXQVNHNDONXODFLMH3UHWKRGQDVHL]UD XMHUDGLXWYU LYDQMD FLMHQHXþLQDNDSULMHSRþHWNDL]UDGHRGQRVQRSUHGSRþHWDNSRVORYQHJRGLQH2WXGDMRM SRWLþHLQD]LY3UHWKRGQDNDONulacija iskazuje nam cijenu koštanja kao i prodajnu cijenu WH VH L] QMH L]YRGL ]DNOMXþDN LVSODWL OL VH L]UDGD SURL]YRGD LOL REDYOMDQMH XVOXJH 2YD MH NDONXODFLMD XMHGQR L WHPHOM ]D YR HQMH SROLWLNH FLMHQD ]D NRQWUROX WURãNRYD L XYLG X HNRQRPLþQRVWSRVORYDQMD 1DNQDGQD LOL REUDþXQVND NDONXODFLMD L]UD XMH VH QD NUDMX SRVORYQRJD UD]GREOMD RGQRVQR QDNRQ ]DYUãHWND SURL]YRGQMH XþLQDND L XND]XMH QDP QD VWYDUQR NRãWDQMH XþLQDND WH VOXåL NDR NRQWUROD SUHWKRGQH NDONXODFLMH ,VWR WDNR RYD QDP NDONXODFLMD JRYRULRRVWYDUHQRPGRELWNXLOLJXELWNX 8XJRVWLWHOMVWYXVHNRULVWHWULPHWRGHNDONXODFLMHLWR GLREHQDLOLGLYL]LMVND GLREHQDVHNYLYDOHQWQLPEURMHYLPDL GRGDWQDLOLDGLWLYQD 'LREHQD LOL GLYL]LMVND NDONXODFLMD SULPMHQMXMH VH X VOXþDMHYLPD YHOLNH SURL]YRGQMH DOL VDPR MHGQRJD SURL]YRGD 3RVWXSDN VH VDVWRML X VYR HQMX L X SRGLMHOL WURãNRYD RGUH HQRJ YUHPHQVNRJ UD]GREOMD V NROLþLQRP RVWYDUHQLK XNXSQLK XþLQDND X WRP UD]GREOMXSDVHMHGLQLþQDFLMHQDXþLQNDGRELYDQDWHPHOMXIRUPXOH XNXSQLWURãNRYL +UD]OLND -HGLQLþQDFLMHQDXþLQND NROLþLQDXþLQDNDEURMXVOXJD VWLPGDUD]OLNDL]IRUPXOHSUHGVWDYOMDUD]OLNXL]PH XWURãNRYDLSURGDMQHFLMHQH 2YX NDONXODFLMX PRJXüH MH L]UDGLWL VDPR SRG XYMHWRP SRWSXQH KRPRJHQRVWL DVRUWLPDQDDWRMHLYLGOMLYRL]IRUPXOHMHUVHXQD]LYQLNVWDYOMDXNXSQDNROLþLQDXþLQDND ãWRQHELELORPRJXüHXXYMHWLPDUD]QRYUVQRJDVRUWLPDQD.DNRMHXSUDNVLWRL]QLPDQL YUORULMHGDNVOXþDMSULPMHQDGLREHQHNDONXODFLMHLPDRJUDQLþHQHPRJXüQRVWL


'LREHQD PHWRGD V HNYLYDOHQWQLP EURMHYLPD SULPMHQMXMH VH X XYMHWLPD EURMQRJ UD]QRYUVQRJDVRUWLPDQDRGQRVQRNDGDXþLQFLQLVXLVWRYUVQL8WDNRYRPVOXþDMXSRVWRML više proizvoda ili usluga koji se razlikuju po kvaliteti, brojnosti i opremljenRVWL SD L SR WURãNRYLPDãWRVHYHåXQDQMLK3ULPMHQDRYHPHWRGHMHQHRSKRGQDLNDGDLPDPRLVWL SURL]YRGLOLXVOXJXDOLUD]OLþLWHNYDOLWHWHSDLVWRNDRLXVOXþDMXUD]QRYUVQRJDVRUWLPDQD WURãNRYH QLMH PRJXüH SRMHGLQDþQR REUDþXQDYDWL ]D UD]OLþLWH NYDOLWHWH LVWRJ SURL]YRGD SRJRWRYR QH ]D SRVYH UD]OLþLWH SURL]YRGH .RG RYH PHWRGH HNYLYDOHQWQL EURMHYL VX ]DSUDYRXYMHWQHMHGLQLFHQDNRMHVHVYRGHWURãNRYLYHüHJEURMDUD]OLþLWLKXþLQDND 1D WDM QDþLQ SRGMHORP XNXSQLK WURãNRYD V XNXSQLP EURMHP XYMHWQLK MHGLQLFD XWYU XMXVHWURãNRYLSRXYMHWQRMMHGLQLFL7LPHMHPRJXüHQSU L]UDþXQDWLFLMHQXXVOXJH VPMHãWDMDLNDGDKRWHOLPDVREHUD]OLþLWHNYDOLWHWHMHGQRNUHYHWQHGYRNUHYHWQHLOLVREH UD]OLþLWHNYDOLWHWHRSUHPH 'RGDWQD LOL DGLWLYQD PHWRGD SULPMHQMXMH VH NDGD XWYU LYDQMH FLMHQD QLMH PRJXüH L]YHVWL PHWRGRP HNYLYDOHQWQLK EURMHYD D VDPD VH PHWRGD VDVWRML X WRPH GD VH QD direktne troškove dodaju u postotku indirektni troškovi. Tome se još pridodaje i SODQLUDQDUD]OLNDXFLMHQLSDVHMHGLQLþQDFLMHQDGRELYDSRIRUPXOL -HGLQLþQDFLMHQD GLUHNWQLWURãNRYLLQGLUHNWQLKWURãNRYD VWLPHGDVHLQGLUHNWQLKWURãNRYDL]UDþXQDYDSRIRUPXOL XNXSQLWURãNRYLGLUHNWQLWURãNRYL % indirektnih troškova = [ GLUHNWQLWURãNRYL LOL GLUHNWQLWURãNRYLSRDVRUWLPDQX % indirektnih troškova = XNXSQLGLUHNWQLWURãNRYL 2YD PHWRGD L]UDGH NDONXODFLMD SULPMHQMXMH VH NRG YHüHJ DVRUWLPDQD SURL]YRGD ãWR MH NDUDNWHULVWLþQR X SURL]YRGQML MHOD L SLüD 8 RYRM SURL]YRGQML SR]QDWL VX GLUHNWQL troškovi, a NOMXþQL MH SUREOHP NDNR SRGLMHOLWL LQGLUHNWQH WURãNRYH QD QRVLWHOMH WURãNRYD =ERJWRJDLL]UDþXQDYDPRSRVWRWDNLQGLUHNWQLKWURãNRYDSUHPDSULND]DQLPIRUPXODPD LWLPHUMHãDYDPRSUREOHPNOMXþD]DSRGMHOXLQGLUHNWQLKWURãNRYD 8 XJRVWLWHOMVWYX VH FLMHQH MHOD L SLüD L]UDþXQDYDMX L V SRPRüX NDONXODFLMH X] SULPMHQX PDUåH .ODVLþQD VKHPD NDONXODFLMH X VXVWDYX PDUåH VDGUåL XNXSDQ L]QRV nabavnih cijena s dodatkom zavisnih troškova osnovnog materijala u izradi proizvoda LOLXVOXJDSDNDGVHWRPXGRGDLSODQLUDQDGRELWWDGDPDUåDSUHGVWDYOMDUD]OLNXL]PH X SURGDMQHFLMHQHLWURãNRYDGLUHNWQLKPDWHULMDOD$NRVHPDUåDLVNDåHXSRVWRWNXWLPHVH RODNãDYD VYDND GDOMQMD L]UDGD SUHWKRGQH NDONXODFLMH MHU VH VDPR SRVWRWDN PDUåH SULPMHQMXMH QD L]QRV RVQRYQLK PDWHULMDOD 2YD PHWRGD L]UDþXQD SURGDMQH FLMHQH QDURþLWRMHSRJRGQD ]D SLüDMHUVHSLüDQDEDYOMDMXLSURGDMXSRQDWXUDOQLPMHGLQLFDPD PMHUHãWRQLMHVOXþDMNRGKUDQH,SDNWUHED LVWDNQXWLNDNRVHVXVWDYPDUåH GDQDVX SRWSXQRVWLSULPMHQMXMHLVNOMXþLYRXWUJRYLQL 9: ;<=> ?#@ A&B<(C GF(CE H FIE J F


=DNOMXþQR EL VH WUHEDOR LVWDNQXWL L WR NDNR XJRVWLWHOMVWYR LPD VYRMH VSHFLILþQRVWL X izradi kalkulacija, ponajprije zbog brojnosti i heterogenosti proizvoda i usluga što RQHPRJXüDYDSULPMHQXQHNLKPHWRGDIRUPLUDQMDFLMHQDWURãNRYLSOXV SDVHQDMþHãüH XSRWUHEOMDYD PHWRGD SRQXGH L SRWUDåQMH LOL PHWRGD L]UDYQDYDQMD FLMHQD V QDMYHüLP SRQX DþHP D RG PHWRGD NDONXODFLMD QDMþHãüH VH NRULVWL GLREHQD PHWRGD V HNYLYDOHQWQLPEURMHYLPD

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

8JRVWLWHOMVNDSRGX]HüDSULRVWYDULYDQMXVYRMLKJRVSRGDUVNLK]DGDWDNDDXRNYLUX GUXãWYHQHUHSURGXNFLMHWUHEDMXYRGLWLUDþXQDRWRPHGDSRVORYQHUH]XOWDWHRVWYDUXMXVD što manjim ulaganjem rada i sredstava za prRL]YRGQMX7RSRGUD]XPLMHYDUDFLRQDOQRVW XNRULãWHQMXVYLKþLPEHQLNDUHSURGXNFLMH$GDELVHRVWYDULODUDFLRQDOQRVWXNRULãWHQMX UDGD L VUHGVWDYD UDGD XWYU XMX VH RGUH HQL HNRQRPVNL SULQFLSL 7L SULQFLSL ]DSUDYR SUHGVWDYOMDMXSUDYLODNRMLKVHWUHEDSULGUåDYDWLXRUJDQL]LUDQMXSRVORYDQMD 3RVORYQDSROLWLNDXJRVWLWHOMVNLKSRGX]HüDPRUDELWLSURåHWDHNRQRPLMRPMHUVDPR WDNR X VYRP SRVORYDQMX PRåH SRVWLüL SRYROMQH HNRQRPVNH UH]XOWDWH (NRQRPLMD SRGX]HüD RVWYDUXMH VH SRYHüDQMHP SURL]YRGQRVWL HNRQRPLþQRVWL L UHQWDELOQRVWL SRVORYDQMD 3UHPD WRPH SURL]YRGQRVW HNRQRPLþQRVW L UHQWDELOQRVW MHVX WHPHOMQL HNRQRPVNL SULQFLSL UHSURGXNFLMH D L]UDþXQDYDQMHP XVSMHãQRVWL SRVORYDQMD QD WHPHOMX ovih principa pokazuje se uspješnost poslovanja. 0MHUHQMH SUDüHQMH L DQDOL]D SURL]YRGQRVWL HNRQRPLþQRVWL L UHQWDELOQRVWL RPRJXüXMXSRGX]HüXGRüL GRVD]QDQMDRUH]XOWDWLPDVYRJDUDGDLRþLPEHQLFLPDNRML SRVSMHãXMXSRVORYDQMH,VWRWDNRPMHUHQMHSUDüHQMHLDQDOL]DRYLKSULQFLSDRPRJXüXMH SRGX]LPDQMH RGJRYDUDMXüLK mjera za poboljšanje organizacije rada, kvalifikacijske VWUXNWXUH UDGQLND WHKQLþNH L WHKQRORãNH RSUHPOMHQRVWL D RVWYDUHQMHP SRYHüDQRJ GRKRGDNDRPRJXüXMHLYHüHSODüHUDGQLND 6DVWDMDOLãWDHNRQRPLMHUDGD]DXJRVWLWHOMVNDMHSRGX]HüDQDMYDåQLMLRGQRVL]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]HüD MHVX RGUH HQL SURL]YRGL L XVOXJH D QDPLMHQMHQL VX SURGDML QD WUåLãWX RGQRVQR ]DGRYROMHQMX SRWUHED RGUH HQRJ GLMHOD SRWURãDþD 7RP SURGDMRP RVWYDUXMX VH ILQDQFLMVNL UH]XOWDWL NRML SUHGVWDYOMDMXSULKRGSRGX]HüDDNRMLVHMDYOMDNDRGRKRGDNLOLGRELW1DNRQãWRSRNULMH WURãNRYHSRVORYDQMDSRGPLULREYH]HGUXãWYHQRM]DMHGQLFLLSODüHUDGQLFLPDWURškovi se SRMDYOMXMX NDR NOMXþQR SLWDQMH HNRQRPLMH SRVORYDQMD VYDNRJ SRGX]HüD SD WDNR L XJRVWLWHOMVNRJ7URãNRYLVHMDYOMDMXNDRYULMHGQRVQLL]UD]XWURãNDRGUH HQHNROLþLQHUDGD LVUHGVWDYD]DSURL]YRGQMX 6WRJDWUHEDQDJODVLWLNDNRWHPHOMQLHNRQRPVNLSULQFLSSUHGVWDYOMDSUDYLORGDVH RVWYDUHãWRYHüLUH]XOWDWLX]ãWRPDQMDXODJDQMDHOHPHQDWDSURL]YRGQMH]QDþL uz što manje troškova 2YDM ]DKWMHY X RUJDQL]DFLML SRVORYDQMD ]DVQLYD VH QD ]DNRQLWRVWL 9: ;<=> ?#@ A&B<(C GF(CE H FIE J F

K G< LM E M ?N J LBE OP<Q K H?RF

UHSURGXNFLMH GD VH PRJX RVWYDULWL YHüL UH]XOWDWL SRVORYDQMD RG XORåHQLK YULMHGQRVWL X SURFHVX VWYDUDQMD UH]XOWDWD 7R MH UH]XOWDW VSRVREQRVWL þRYMHND GD X SURFHVX SULYUH LYDQMD VWYRUL YLãH YULMHGQRVWL QHJR ãWR MH SRWUHEQR ]D SRGPLUHQMH QMHJRYLK SRWUHEDRGQRVQR]DREQDYOMDQMHQMHJRYHUDGQHVQDJHXWUošene u procesu rada, kako ELVHRQDPRJODSRQRYQRLVND]DWLXREQRYOMHQRPFLNOXVXSURL]YRGQMH (NRQRPVND XVSMHãQRVW SRVORYDQMD XJRVWLWHOMVNRJ SRGX]HüD L]UDåDYD VH L X VWXSQMD RVWYDUHQLK HNRQRPVNLK SULQFLSD D WR ]QDþL GD MH XVSMHãQLMH SRVORYDOR RQR SRGX]HüHNRMHMHRVWYDULORYHüHUH]XOWDWHSRMHGLQLFLXORåHQRJELORåLYRJELORPLQXORJ UDGD2YDMUH]XOWDW SUHGVWDYOMDSRVORYQLXVSMHKL]UDåHQNUR]XVSMHãQRVWXRVWYDULYDQMX HNRQRPVNLKSULQFLSDSRVORYDQMD 3RUHGRYLKWHPHOMQLKSULQFLSDXWYU XMXVHLSRVHEQLHNRQRPVNLSULQFLSL2YLP SULQFLSLPD XWMHþH VH QD XVDYUãDYDQMH RUJDQL]DFLMH SRVORYDQMD QD UDFLRQDOQR WURãHQMH UDGQHVQDJHVUHGVWDYDLSUHGPHWDUDGDLRPRJXüDYDVHQHSUHNLQXWLWRNUHSURGXNFLMH 3RVHEQL HNRQRPVNL SULQFLSL XWYU XMX se i stoga što se rezultati poslovanja i ulaganja u procesu poslovanja iskazuju u više oblika i vidova. Ti rezultati poslovanja PRJXVHLVND]DWLXVOMHGHüDWULREOLND NDRIL]LþNLSURL]YRGLOLXVOXJD NDRYULMHGQRVWSURL]YRGDLOLXVOXJDRVWYDUHQDQMLKRYRPSURGDMRPL NDRGRKRGDNGRELW NRMLMHUH]XOWDWXORåHQRJåLYRJUDGDQRYRVWYRUHQD YULMHGQRVW 1D WHPHOMX UDãþODQMLYDQMD UH]XOWDWD SRVORYDQMD QD WUL SRMDYQD REOLND PRåH VH L] WHPHOMQRJHNRQRPVNRJSULQFLSDL]YHVWLWULSRVHEQDSULQFLSD7RVXSULQFLSL SURL]YRGQRVWL HNRQRPLþQRVWLL UHQWDELOQRVWL 3ULQFLS SURL]YRGQRVWL WUHED RVLJXUDWL HILNDVQR NRULãWHQMH OMXGVNRJ þLPEHQLND X SURL]YRGQMLRGQRVQRãWRYHüHUH]XOWDWHXNRULãWHQMXUDGD 3ULQFLSHNRQRPLþQRVWLWUHEDRVLJXUDWLXYMHWH]DVQLåHQMHWURãNRYDXSURL]YRGQML 3ULQFLS UHQWDELOQRVWL WUHED RVLJXUDWL GD VH DQJDåLUDQD VUHGVWYD ãWR UDFLRQDOQLMH NRULVWHþLPHVHRVLJXUDYDYHüLSULKRGRGQRVQRGRKRGDNLOLGRELW 0MHUHQMHP SUDüHQMHP L DQDOL]RP SURL]YRGQRVWL HNRQRPLþQRVWL L UHQWDELOQRVWL LVND]XMHPR L XVSMHãQRVW SRVORYDQMD XJRVWLWHOMVNRJ SRGX]HüD ,] WRJD üH VH UD]ORJD SRVHEQR REUDGLWL VYDNL RG RYD WUL SULQFLSD NDR HNRQRPVNL SULQFLSL L NDR SRND]DWHOML uspješnosti poslovanja. 9: ;<=> ?#@ A&B<(C GF(CE H FIE J F


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

9HüMHLVWDNQXWRNDNRMHWHPHOMQL]DKWMHYSULQFLSDSURL]YRGQRVWLUDGDGDVHRVWYDUL ãWR YHüL IL]LþNL REXMDP proizvodnje uz što manje troškova rada. Proizvodnost rada, s RYRJD MH VWDMDOLãWD WHPHOMQL þLPEHQLN SRYHüDQMD åLYRWQRJ VWDQGDUGD OMXGL L JODYQL þLPEHQLN GDOMQMHJD SURJUHVD þRYMHþDQVWYD Proizvodnost rada u najširem smislu SUHGVWDYOMDRGQRVSURL]YRGQMHLNROLþLQHUDGDXWURãHQH]DWXSURL]YRGQMX 8QHNLPJRVSRGDUVNLPJUDQDPDPMHUHQMHSURL]YRGQRVWLUDGDYUORMHMHGQRVWDYQR GRNMHXXJRVWLWHOMVWYX]QDWQRVORåHQLMHXSUYRPUHGX]ERJEURMQRVWLUD]OLþLWLKSRVORYD SURL]YRGDLXVOXJD 3URL]YRGQRVWUDGDUHGRYLWRVHL]UDåDYDXREOLNXUD]ORPNDNRMHPMHEURMQLNNROLþLQD SURL]YRGD LOL XVOXJD D QD]LYQLN XORåHQD NROLþLQD UDGD DOL VH NRULVWL UHFLSURþQL RGQRV RYRJDUD]ORPND =DWRNDåHPRGDVHSURL]YRGQRVWPRåHL]UD]LWLNDR NROLþLQDSURL]YRGDL]UD HQDXMHGLQLFLUDGQRJYUHPHQDUDGQLNVDW UDGQLNGDQUDGQLNPMHVHFLUDGQLNJRGLQD L NROLþLQDUDGQRJYUHPHQDNRMDMHXWURãHQD]DL]UDGXMHGLQLFHSURL]YRGD =ERJ WRJD LPDPR L UDQLMH VSRPHQXWH GYLMH PRJXüQRVWL L]UDþXQD SURL]YRGQRVWL V SRPRüXGYLMHIRUPXOH 'RKRGDNGRELW 3URL]YRGQRVWUDGD SODüHUDGQLND LOL XWURãHQLUDG 3URL]YRGQRVWUDGD NROLþLQDSURL]YRGQM H 2GPDKWUHEDLVWDNQXWLNDNRXXJRVWLWHOMVWYXSURL]YRGQRVWUDGDLPDYHOLNL]QDþDMMHU je zbog organskog sastava sredstava u strukturi troškova elemenata proizvodnje udio åLYRJUDGD]QDWQRYHüLQHJRXGUXJLPJRVSRGDUVNLPREODVWLPD,VWRWDNRHYLGHQWQRMH GD MH SURL]YRGQRVW UDGD X XJRVWLWHOMVWYX ]QDWQR QLåD QHJR X GUXJLP SURL]YRGQLP REODVWLPDJRVSRGDUVWYD5D]OR]L ]DRYRVXEURMQLDOL MHVYDNDNRQDMYDåQLML SUHWHåLWRVW RVREQRJDUDGDRGQRVQR]DQHPDULYXWMHFDMPHKDQL]DFLMHQDSURFHVUDGD3URFHVUDGD PDNVLPDOQR MH LQGLYLGXDOL]LUDQ D SUREOHP GRGDWQR RWHåDYD YHOLNL XGLR VH]RQVNLK UDGQLND NRML RVLP VODELMH NYDOLILNDFLMVNH VWUXNWXUH SRND]XMX L QHGRYROMQX ]DLQWHUHVLUDQRVW]DYLVRNHUH]XOWDWHUDGD 3RUHG VYLK REMHNWLYQLK SRWHãNRüD X PMHUHQMX SURL]YRGQRVWL UDGD X XJRVWLWHOMVWYX LSDNMHWRPMHUHQMHQXåQRVWMHUMHNDRãWRMHLVWDNQXWRSURL]YRGQRVWMHGDQRGWHPHOMQLK pokazatelja uspješnosti poslovanja.


0-(5(1-(352,=92'1267,5$'$88*267,7(/-6798 7HPHOMQLFLOMPMHUHQMDSURL]YRGQRVWLUDGDMHXWYU LYDQMHUD]LQHGLQDPLNHLNUHWDQMD SURL]YRGQRVWL NDNR EL VH SUDYRGREQR XRþLOL QHGRVWDFL L QD YULMHPH SRGX]HOH PMHUH X FLOMXXQDSUH HQMDSURL]YRGQRVWL .DNR MH XJRVWLWHOMVWYR GMHODWQRVW XVOXåQRJD NDUDNWHUD PMHUHQMH SURL]YRGQRVWL nešto se razlikuje od drugih djelatnosti L WX VH NRULVWH UD]OLþLWH PHWRGH 'D EL VH RYH metode uspješno primijenile u mjerenju proizvodnosti rada potrebno je u ugostiteljskim SRGX]HüLPD L]YUãLWL SRGMHOX UDGD JGMH JRG MH WR PRJXüH 7DNYD ãLUD SRGMHOD UDGD RPRJXüLOD EL PMHUHQMH SURL]YRGQRVWL SR GLMHORYLPD SRGX]HüD 6DPR PMHUHQMH proizvodnosti rada svodi se na mjerenje ostvarene proizvodnje i mjerenje utrošena UDGD3ULWRPHVHSRMDYOMXMXGYDSUREOHPDLWRNDNRL]UD]LWLSURL]YRGQMXLNDNRL]UD]LWL utrošak rada. 3R]QDWR MH GD VH SURL]YRGQMD PRåH PMHULWL X IL]LþNLP L QRYþDQLP SRND]DWHOMLPD)L]LþNDVHPHWRGDVDVWRMLXPMHUHQMXRVWYDUHQHSURL]YRGQMHXIL]LþNLP LOL QDWXUDOQLP MHGLQLFDPD PMHUH þLPH GROD]LPR GR VD]QDQMD R NROLþLQVNRM PMHUL SURGXNWLYQRVWL7RXMHGQRSUHGVWDYOMDQDMMHGQRVWDYQLMXPHWRGXPMHUHQMDSURL]YRGQRVWL 0H XWLP QHGRVWDWDN RYH PHWRGH MH X WRPH ãWR VH WD PMHUHQMD PRJX L]YUãLWL DNR SRGX]HüH SURL]YRGL VDPR MHGDQ SURL]YRG LOL YLãH SURL]YRGD NRML VH PMHUH LVWRP MHGLQLFRPPMHUHLLPDMXLVWHQRUPDWLYHL]UDGH =ERJ QDYHGHQRJD LVWLþHPR NDNR MH SULPMHQD IL]LþNH PHWRGH PMHUHQMD X SURL]YRGQRVWL X XJRVWLWHOMVWYX RWHåDQD ]ERJ EURMQRVWL L UD]QRYUVQRVWL SRVORYD NRML VH obavljaju u jednom ugostiteljskom objektu. Lakše je ovu metodu primijeniti u KRWHOLMHUVWYXMHUVHWXRGUH HQLSRVORYLPRJXJUXSLUDWL 3URL]YRGQRVWUDGDXIL]LþNLPSRND]DWHOMLPDPMHULVHIRUPXORP 'RKRGDNGRELW 3URL]YRGQRVWUDGD SODüHUDGQLND $NRRYXPHWRGXSULPLMHQLPRQDKRWHOWDGDVHSURL]YRGQRVWUDGDXMHGQRPKRWHOX SRMHGQRPUDGQLNXPRåHL]UDþXQDWLSRIRUPXOL EURMRVWYDUHQLKQRüHQMD 3URL]YRGQRVWUDGD EURM]DSRVOHQLK 5H]XOWDWSRND]XMHEURMQRüHQMDSRMHGQRP]DSRVOHQRP Utrošeni rad predstavlja jedan od dva elementa za PMHUHQMH SURL]YRGQRVWL L X UDQLMLPREUDVFLPD]DPMHUHQMHSURL]YRGQRVWLUDGDMHGQRPVHSRMDYOMXMHX QD]LYQLNXD GUXJLSXWDXEURMQLNX2EUDþXQXWURãNDåLYRJDUDGD]QDWQRMHMHGQRVWDYQLMLDXYMHWMHGD SRGX]HüH YRGL XUHGQX GRNXPHQWDFLMX R XWURãHQRP UDGX SR PMHVWLPD L QRVLWHOMLPD troškova. 9: ;<=> ?#@ A&B<(C GF(CE H FIE J F


0H XWLPLRYGMHVHPRJXSRMDYLWLRGUH HQLSUREOHPLNRGREUDþXQDXWURãNDUDGD 3RVWDYOMD VH QDMSULMH SLWDQMH NRMH UDGQLNH WUHED XNOMXþLWL X REUDþXQ PMHUHQMD SURL]YRGQRVWLUDGDL]DWLPNRMXMHGLQLFXUDGDRGQRVQRUDGQRJYUHPHQDX]HWL]DED]X REUDþXQD âWR VH WLþH UD]YUVWDYDQMD UDGQLND SRVWRML PLãOMHQMH NDNR X REUDþXQ WUHED uzeti samo radnike koji neposredno sudjeluju u proizvodnji. To stajalište nije ispravno MHUXRSWLPDOQRMRUJDQL]DFLMLVYLUDGQLFLUDYQRPMHUQRGRSULQRVHSRVORYQLPUH]XOWDWLPDX SRGX]HüX Utrošak rada mjeri se njihovim vremenskim trajanjem i ta se mjera koristi u svim JRVSRGDUVNLPGMHODWQRVWLPDSDWDNRLXXJRVWLWHOMVWYX9HüMHLVWDNQXWRGDVHNDRPMHUD YUHPHQD ]D L]UDþXQDYDQMH SURL]YRGQRVWL UDGD X]LPDMX NDWHJRULMH UDGQRJ YUHPHQD UDGQLNVDWUDGQLNGDQUDGQLNPMHVHFLUDGQLNJRGLQD0MHUHQMHPLDQDOL]LUDQMHP proizvodnosti rada na bazi više jedinica radnog vremena dolazi se do saznanja o NRULãWHQMX UDGQRJ YUHPHQD NDR WHPHOMQD þLPEHQLND X SRYHüDQMX SURL]YRGQRVWL L VQLåHQMXWURãNRYD 9ULMHGQRVQDPHWRGDPMHUHQMDSURL]YRGQRVWLUDGDVDVWRMLVHXSUHWYDUDQMXNROLþLQH UD]QRYUVQLK SURL]YRGD L XVOXJD X YULMHGQRVQL REOLN 1D WDM QDþLQ SULPMHQRP QRYþDQLK SRND]DWHOMD QHVWDMH SUREOHP NDNR SURL]YRGQMX UD]QRYUVQLK SURL]YRGD L]UD]LWL X MHGLQVWYHQRP REOLNX 3UL WRPHPRåH VH MDYLWL QRYL SUREOHP X SUDYLOQRP L]ERUX FLMHQD MHUDNRXWRPHQHXVSLMHPRVWYDUQRSRVWLJQXWLUH]XOWDWLVHQHüHPRüLSUDYLOQRLVND]DWL =D XWYU LYDQMH RYLK FLMHQD L ]D PMHUHQMH SURL]YRGQRVWL UDGD X YULMHGQRVQLP SRND]DWHOMLPDPRåHPRNRULVWLWLWHNXüHRGQRVQRVWYDUQHFLMHQHLVWDOQHFLMHQH 0H XWLP WHNXüH LOL VWYDUQH SURGDMQH FLMHQH VWDOQR VH PLMHQMDMX SRG XWMHFDMHP WUåLãWD L QH GDMX UHDOQX VOLNX R REXMPX SURL]YRGQMH X YULMHGQRVQRP RSVHJX SD MH ]DWR QDMSUDYLOQLMH SURL]YRGQRVW UDGD X YULMHGQRVQLP SRND]DWHOMLPD LVND]LYDWL V SRPRüX VWDOQLKFLMHQDLWRSRIRUPXOL XNXSQDSURL]YRGQM D[VWDOQHFLMHQH 3URL]YRGQRVWUDGD XWURãHQLUDG 5H]XOWDWMHQRYþDQDYULMHGQRVWSURL]YRGQMHSRVWDOQLPFLMHQDPD .RGL]UDþXQDYDQMDSURL]YRGQRVWLXQRYþDQRPRGQRVQRYULMHGQRVQRPSRND]DWHOMX PRåH VH NRULVWLWL XNXSDQ SULKRG LOL GRKRGDN GRELW D X RGQRVX QD EURM UDGQLND LOL X RGQRVXQDSODüHUDGQLND7RVHPMHUHQMHREDYOMDSRVOMHGHüLPIRUPXODPD XNXSQLSULKRG 3URL]YRGQRVWUDGD SURVMHþQLEURMUDGQLND 5H]XOWDWMHXNXSDQSULKRGSRMHGQRPUDGQLNX XNXSQLSULKRG 3URL]YRGQRVWUDGD SODüHUDGQLND 5H]XOWDWMHXNXSDQSULKRGQDMHGQXQRYþDQXMHGLQLFXSODüHUDGQLND


3URL]YRGQRVW

GRKRGDN GRELW SURVMHþDQEURMUDGQLND

5H]XOWDWMHGRKRGDNGRELW SRMHGQRPUDGQLNX GRKRGDN GRELW 3URL]YRGQRVW SODüHUDGQLND 5H]XOWDWMHGRKRGDNGRELW QDMHGQXQRYþDQXMHGLQLFXSODüHUDGQLND .DNR MH XJRVWLWHOMVND GMHODWQRVW SUHWHåLWR XVOXåQRJD NDUDNWHUD V EURMQLP UD]QRYUVQLPXVOXJDPDQDMSRYROMQLMHMHPMHUHQMHSURL]YRGQRVWLUDGDXXJRVWLWHOMVWYXDNR VH L]UDþXQDYD RGQRV L]PH X RVWYDUHQRJD SURPHWD L XWURãHQRJD UDGD 5DQLMH MH LVWDNQXWRGDMHXXJRVWLWHOMVWYXUHDOQLMLSRND]DWHOMSURL]YRGQRVWLUDGDDNRVHLVND]XMHX vrijednosnim pokazateljima. Kako se promet iskazuje u novcu, a rad u utrošenom UDGQRP YUHPHQX ]D RVWYDUHQMH WRJD SURPHWD RQGD VH NDR UH]XOWDW WDNRYD PMHUHQMD GRELMH RVWYDUHQL SURPHW SR MHGQRP UDGQLNX QD MHGDQ VDW GQHYQR WMHGQR PMHVHþQR L godišnje. =DWRQDMSULKYDWOMLYLMDIRUPXOD]DPMHUHQMHSURL]YRGQRVWLXXJRVWLWHOMVWYXMH RVWYDUHQLSURPHWRGXVOXJD 3URL]YRGQRVW XWURãHQLUDG , NRG RYDNRYRJ L]UDþXQDYDQMD SURL]YRGQRVWL UDGD X XJRVWLWHOMVWYX WUHED QDJODVLWL NDNRVH]DLVND]LYDQMHSURPHWDPRUDMXX]LPDWLVWDOQHFLMHQH 3RUHG L]UDþXQDYDQMD SURL]YRGQRVWL UDGD X YULMHGQRVQLP SRND]DWHOMLPD ]D XJRVWLWHOMVNRSRGX]HüHYDåQDMHMRãLDQDOL]DLGLQDPLNDSURL]YRGQRVWL $QDOL]DSURL]YRGQRVWLVHREDYOMDXVSRUH LYDQMHPRVWYDUHQHSURL]YRGQRVWLXGYD LOL YLãH UD]OLþLWLK UD]GREOMD D SRåHOMQR MH XVSRUH LYDWL SR LVWRP SULQFLSX L SURL]YRGQRVW SUHPD GUXJLP SR PRJXüQRVWL NRQNXUHQWVNLP SRGX]HüLPD 6YUKD RYH DQDOL]H MH XWYU LYDQMHGLQDPLNHSURL]YRGQRVWLUDGDXUD]OLþLWLPYUHPHQVNLPUD]GREOMLPD 'LQDPLND SURL]YRGQRVWL UDGD PRåH VH LVND]DWL DSVROXWQLP L UHODWLYQLP SURPMHQDPD 5HODWLYQD SURPMHQD LVND]XMH VH X SRVWRWNX X LQGHNVLPD ,] WRJD UH]XOWDWD VD]QDMHPR NROLNR MH SRVWRWDND SURL]YRGQRVW UDGD SRUDVOD LOL RSDOD X RGQRVX QDUD]GREOMHVNRMLPVHXVSRUH XMHNUHWDQMHSURL]YRGQRVWL $SVROXWQD SURPMHQD u razini proizvodnosti rada u dva (ili više) promatrana UD]GREOMDXWYU XMHVHWDNRGDVHL]UDþXQDNYDQWLWDWLYQDUD]OLNDSURL]YRGQRVWLL]PH XWD dva (ili više) razdoblja. .RG VYLK PHWRGD PMHUHQMD SURL]YRGQRVWL UDGD SRåHOMQR MH XVSRUH LYDQMH V SURL]YRGQRãüXUDGDSUHPDGUXJLPXJRVWLWHOMVNLPSRGX]HüLPD8SR]RUDYDPRQDRSUH] ]ERJ PRJXüLK LVNULYOMHQLK SRND]DWHOMD DNR VH QH XYDåL þLQMHQLFD GD L]PH X SRMHGLQLK XJRVWLWHOMVNLK SRGX]HüD SRVWRMH YHOLNH UD]OLNH X EURMQLP þLPEHQLFLPD SURL]YRGQRVWL 9: ;<=> ?#@ A&B<(C GF(CE H FIE J F


UDGD =DWR VH RYD XVSRUHGQD DQDOL]D PRåH UDGLWL VDPR L]PH X RQLK XJRVWLWHOMVNLK SRGX]HüD NRMD VX VOLþQD SR YUVWL L RVRELQDPD SRVORYDQMD 7DNR ]D LOXVWUDFLMX QLMH PRJXüHXVSRUH LYDWLRVWYDUHQXSURL]YRGQRVWXKRWHOXLUHVWRUDQXLOLELIHXLNODVLþQRP UHVWRUDQX L VOLþQR 8SUDYR ]ERJ WRJD LVWLþHPR NDNR VH SURL]YRGQRVW RVWYDUXMH SRG XWMHFDMHP EURMQLK þLPEHQLND 6YH WH þLPEHQLNH PRåHPR NODVLILFLUDWL QD YLãH QDþLQD 7DNR PRåHPR UD]YUVWDWL þLPEHQLNH SR GLUHNWQRP LOL LQGLUHNWQRP XWMHFDMX QD SURL]YRGQRVWUDGD]DWLPQDYDQMVNHLXQXWDUQMHLGUXJHþLPEHQLNH ,SDNLVWDNQXWüHPRQDMYDåQLMHþLPEHQLNH NYDOLILNDFLMVNDVWUXNWXUDUDGQLND UD]LQDWHKQLþNHLWHKQRORãNHRSUHPOMHQRVWLUDGD RUJDQL]DFLMDSURL]YRGQMHLXVOXJD GUXãWYHQLLJRVSRGDUVNLXYMHWLXNRMLPDSRGX]HüHSRVOXMH SULURGQLXYMHWLUHVXUVL

(.2120,ý1267326/29$1-$88*267,7(/-6.,0 32'8=(û,0$

(NRQRPLþQRVW MH ]QDWQR ãLUL SRMDP RG SURL]YRGQRVWL UDGD MHU RGUDåDYD XNXSDQ RGQRV SURL]YRGQMH SUHPD VYLP þLPEHQLFLPD NRML VXGMHOXMX X WRM SURL]YRGQML 6DPD HNRQRPLþQRVWMHSULQFLSNRMLVHWHPHOMLQDLQWHUHVXVYDNRJXJRVWLWHOMVNRJSRGX]HüDGD RVWYDUL RSWLPDODQ SRVORYQL UH]XOWDW D WR ]QDþL ãWR EROML SRVORYQL UH]XOWDW X] ãWR PDQMH troškove. 1DMNUDüH HNRQRPLþQRVW MH RGQRV L]PH X SRVWLJQXWRJ XþLQND L utrošenih sredstava. (NRQRPLþQRVW SRVORYDQMD PRåH VH PMHULWL YULMHGQRVQLP L IL]LþNLP SRND]DWHOMLPD SRVORYDQMD 0MHUHQMH HNRQRPLþQRVWL X IL]LþNLP SRND]DWHOMLPD LPD VYRMX SUREOHPDWLNX NRMDVHLVND]XMHXþLQMHQLFLGDWURãNRYLUDGDPDWHULMDODLVUHGVWDYD]DUDGQLVXLVWRYUVQL L GD VH QH PRJX ]EUDMDWL MHU VH QH PRJX LVND]LYDWL ]DMHGQLþNRP PMHURP =DWR HNRQRPLþQRVWXIL]LþNLPSRND]DWHOMLPDQHGDMHSUDYLXYLGXHNRQRPLþQRVWSRVORYDQMD 0MHUHQMH HNRQRPLþQRVWL X YULMHGQRVQLP SRND]DWHOMLPD RPRJXüXMH LVND]LYDQMH HNRQRPLþQRVWL SRVORYDQMD SRGX]HüD X FMHOLQL MHU VH QRYþDQLP RGQRVQR YULMHGQRVQLP SRND]DWHOMLPDPRJXL]UD]LWLL ]EURMLWLVYHYUVWHWURãNRYDXSRGX]HüX=DWRVHXSUDNVL L]UDþXQDYDQMD HNRQRPLþQRVWL SRVORYDQMD XJRVWLWHOMVNRJ SRGX]HüD QDMþHãüH NRULVWH YULMHGQRVQLSRND]DWHOMLHNRQRPLþQRVWL (NRQRPLþQRVWVHPRåHPMHULWL SRVWYDUQLPLOLWHNXüLPFLMHQDPD SRVWDOQLPFLMHQDPD $NR VH HNRQRPLþQRVW PMHUL SR VWYDUQLP SURGDMQLP FLMHQDPD RQGD VH WR UDGL V SRPRüXIRUPXOH


SURL]YRGLLOLXVOXJH[SURGDMQHFLMHQH NROLþLQDXWURãDND[VWDOQHFLMHQH DDNRVHHNRQRPLþQRVWPMHULSRVWDOQLPFLMHQDPDXSRWUHEOMDYDVHIRUPXOD SURL]YRGLLOLXVOXJH[VWDOQHFLMHQH (NRQRPLþQRVW NROLþLQDXWURãDND[VWDOQHFLMHQH 7UHEDQDJODVLWLGDMHUHDOQLMLSRND]DWHOMHNRQRPLþQRVWLSRVORYDQMDNDGDVHX]LPDMX XRE]LUVWYDUQHRGQRVQRSURGDMQHFLMHQH 0MHUHQMHLNRQWURODHNRQRPLþQRVWLXXJRVWLWHOMVNRPSRGX]HüXLPDYHOLNL]QDþDMMHU RPRJXüXMH GD VH QD YULMHPH XRþH L SUDWH QHJDWLYQH L SR]LWLYQH SRMDYH X NUHWDQMX HNRQRPLþQRVWL SD VH QD WDM QDþLQ PRJX SUDYRGREQR SRGX]LPDWL RGJRYDUDMXüH PMHUH ]DHNRQRPLþQLMHSRVORYDQMH ,]DHNRQRPLþQRVWMHYDåQDGLQDPLNDRGQRVQRNUHWDQMHHNRQRPLþQRVWLSRVORYDQMD X UD]OLþLWLP YUHPHQVNLP UD]GREOMLPD .DR L NRG SURL]YRGQRVWL L NRG HNRQRPLþQRVWL GLQDPLND VH XWYU XMH V SRPRüX RGUH HQRJD SRVWRWND L SR LVWRP SULQFLSX SD VH ]ERJ WRJDVDPRLVWLþH]QDþDMSUDüHQMDGLQDPLNHHNRQRPLþQRVWL (NRQRPLþQRVW]DYLVLRQL]XþLPEHQLND7LVXþLPEHQLFLUD]YUVWDQLXGYLMHJUXSH þLPEHQLFLRNRMLPDRYLVLYLVLQDWURãNRYDXFMHORNXSQRPUDGQRP SURFHVXL þLPEHQLFLNRMLXWMHþXQDYLVLQXFLMHQHWLKWURãNRYD ýLPEHQLFLRNRMLPDRYLVLYHOLþLQDWURãNRYDXSURFHVXSURL]YRGQMHPRJXELWL REMHNWLYQL VXEMHNWLYQL 2EMHNWLYQL L VXEMHNWLYQL þLPEHQLFL NRML XWMHþX QD YLVLQX WURãNRYD D WR ]QDþL QD HNRQRPLþQRVWSRVORYDQMDSULVXWQLVXXVYLPRUJDQL]DFLMVNLPGLMHORYLPDXJRVWLWHOMVNRJD SRGX]HüD ,SDN QDMYDåQLMH MH REUDWLWL SDåQMX QD þLPEHQLNH X RQLP GLMHORYLPD JGMH QDVWDMXQDMYHüLWURãNRYLDWRVXSURL]YRGQLRGMHOLNXKLQMDUHVWRUDQLSRJRQL]DJULMDQMHL KOD HQMH Kao što se vidi, problematikaHNRQRPLþQRVWLQHSRVUHGQRMHYH]DQDQDWURãNRYHD WR]QDþLGDVHHNRQRPLþQRVWSRVORYDQMDPRåHSRSUDYLWLNRULãWHQMHPEURMQLKPRJXüQRVWL XãWHGD 8ãWHGH VH PRJX SRVWLüL QD VYDNRP PMHVWX X XJRVWLWHOMVNRP SRGX]HüX 3RQDMSULMH WR MH PRJXüH UDFLRQDOL]DFLMRP FMHORNXSQRJD SRVORYDQMD RGQRVQR VWYDUDQMHP RSWLPDOQH RUJDQL]DFLMH UDGD =DWLP XãWHGH VHPRJX SRVWLüL X QDEDYNDPD sredstava rada i materijala koji se troše u proizvodnji proizvoda ili stvaranju usluga. 9DOMD QDJODVLWL NDNR VH X XJRVWLWHOMVNLP SRGX]HüLPD YHüD HNRQRPLþQRVW PRåH SRVWLüL SUYHQVWYHQR XãWHGDPD L WR ]QDWQR HILNDVQLMH QHJR SRYHüDQMHP FLMHQD SURL]YRGD LOL XVOXJD (NRQRPLþQRVW

9: ;<=> ?#@ A&B<(C GF(CE H FIE J F


Cjelokupni tehnološki proces: nabava, skladištenje, korištenje materijala u SURL]YRGQML XQXWDUQML WUDQVSRUW RGUåDYDQMH WHNXüH L LQYHVWLFLMVNR PDNVLPDOQR korištenje kapaciteta, organizacija rada i poboljšanje kvalifikacijske strukture VYHVXWR PMHVWDLSURVWRULXNRMLPDMHPRJXüDXãWHGDXUDGXYUHPHQXLPDWHULMDOLPD

5(17$%,/12678*267,7(/-6.,+32'8=(û$

Rentabilnost je jedan od temeljnih principa i mjerila uspješnosti poslovanja XJRVWLWHOMVNRJD SRGX]HüD 6WXSDQM UHQWDELOQRVWL QHNRJ SRGX]HüD RGUD] MH XVSMHãQRVWL FMHORNXSQH SRVORYQH SROLWLNH 5HQWDELOQRVW MH RGQRV L]PH X SRVWLJQXWH GRELWL L XORåHQLKVUHGVWDYD Rentabilnost je globalni pokazatelj poslovnog uspjeha i zbog toga što u sebi VDGUåL UH]XOWDWH RVWYDUHQH X SURL]YRGQRVWL L HNRQRPLþQRVWL X LVWRP YUHPHQVNRP UD]GREOMX 7HPHOMQL FLOM UHQWDELOQRVWL MH GD VH X] PLQLPDOQR DQJDåLUDQMH VUHGVWDYD RVWYDUH PDNVLPDOQLXþLQFLSRVORYDQMDDVWXSDQMRVWYDUHQHUHQWDELOQRVWLPMHULVHVWDYOMDQMHPX RGQRVGRKRWNDGRELWL SUHPDVUHGVWYLPDNRMDVHDQJDåLUDMXUDGLQMHJRYDRVWYDUHQMD 5HQWDELOQRVW DQJDåLUDQH LPRYLQH UDGL RVWYDUHQMD GRKRWND PMHUL VH V SRPRüX VOMHGHüHIRUPXOH QHWRGRKRGDNGRELW +NDPDWH 5HQWDELOQRVWXNXSQHLPRYLQH SURVMHþQDXNXSQDLPRYLQD LOL EUXWRGRKRGDNGRELW %UXWRUHQWDELOQRVWXNXSQHLPRYLQH SURVMHþQDXNXSQDLPRYLQD .DNRVHXXJRVWLWHOMVWYXQDOD]HEURMQDVUHGVWYDNRMDVHQHGRYROMQRNRULVWHYDåQR MH L]UDþXQDYDQMH UHQWDELOQRVWL QMLKRYD NRULãWHQMD SD VH ]ERJ WRJD þHVWR NRULVWH GRSXQVNL SRND]DWHOML UHQWDELOQRVWL 7DNRPRåHPR L]UDþXQDWL UHQWDELOQRVW VWDYOMDQMHP X RGQRVVOMHGHüLKHOHPHQDWDSRIRUPXODPD GRKRGDNGRELW 5HQWDELOQRVW RVQRYQDVUHGVWYD LOL GRKRGDNGRELW 5HQWDELOQRVW REUWQDVUHGVWYD ,VWR NDR L NRG HNRQRPLþQRVWL SRGX]HüH PRåH SRSUDYLWL UHQWDELOQRVW SRYHüDQMHP FLMHQD]DãWRNRGXJRVWLWHOMVNLKSRGX]HüDQDURþLWRWXULVWLþNRJXJRVWLWHOMVWYD LPDPDOR LOLXRSüHQHPDSURVWRUD=DWRVHSRGX]HüDRNUHüXGUXJLPþLPEHQLFLPDNRMDXWMHþXQD SREROMãDQMHUHQWDELOQRVWLDWLþLPEHQLFLMHVX þLPEHQLFLNRMLXWMHþXQDYLVLQXGRKRWNDGRELWL L þLPEHQLFLNRMLXWMHþXQDYHOLþLQXDQJDåLUDQLKVUHGVWDYD


3RVHEQX SDåQMX WUHED REUDWLWL QD þLPEHQLNH NRML XWMHþX QD YHOLþLQX RVWYDUHQMD GRKRWNDGRELWL DWRVX troškovi materijalne reprodukcije i WUåLãQHFLMHQHSURL]YRGDLXVOXJD $ RG þLPEHQLND NRML XWMHþX QD YHOLþLQX DQJDåLUDQLK VUHGVWDYD SRVHEQR VH L]GYDMDMX stupanj korištenja kapaciteta i EU]LQDREUWDMDREUWQLKVUHGVWDYD .DGDVHSRGX]HüHRULMHQWLUDQDSRYHüDQMHUHQWDELOQRVWLRQGDMHWHPHOMQRSLWDQMH RSWLPXPD DQJDåLUDQH LPRYLQH RSWLPXPD LQYHVWLFLMD L RSWLPDOQRJ NRULãWHQMD REUWQLK VUHGVWDYD 7R ]QDþL GD üH YHüH DQJDåLUDQMH VUHGVWDYD RG SRWUHEQLK VPDQMHQR korištenje kapaciteta, neracionalno investiraQMH L QL]DN NRHILFLMHQW REUWDMD RVQRYQLK VUHGVWDYD ]QDWQR QHJDWLYQR XWMHFDWL QD VWXSDQM UHQWDELOQRVWL SRGX]HüD 2EUQXWR HILNDVQRNRULãWHQMHVYLKQDYHGHQLKHOHPHQDWD]QDWQRüHSRSUDYLWLVWXSDQMUHQWDELOQRVWL

7.4. OSTALA MJERILA USPJEŠNOSTI POSLOVANJ$ 8*267,7(/-6.,+32'8=(û$

Od ostalih mjerila uspješnosti poslovanja treba spomenuti akumulacijsku i UHSURGXNWLYQXVSRVREQRVWWHOLNYLGQRVWLVROYHQWQRVWSRGX]HüD $NXPXODFLMVND VSRVREQRVW SUHGVWDYOMD VSRVREQRVW RVWYDULYDQMD Sroširene UHSURGXNFLMHDLVND]XMHVHNDRSURL]YRGQDVSRVREQRVWSRGX]HüD8RNYLUXRGUH HQLK odnosa društvene i interne raspodjele akumulacijska je sposobnost prije svega rezultat SURL]YRGQRVWL UDGD 0H XWLP X RGUH HQLP RNROQRVWLPD DNXPXODFLMVND VSRVREQRVW PRåH ELWL L UH]XOWDW LQVWUXPHQDWD UDVSRGMHOH L]PH X SRGX]HüD L GUXãWYHQH ]DMHGQLFH NDGDMHPRJXüHSUHOLMHYDQMHDNXPXODFLMHL]PH XJUDQDLJUXSDFLMDJRVSRGDUVWYD 1RPLQDOQLL]UD]]DDNXPXODFLMXMHVXLQYHVWLFLMHDSRND]DWHOMDNXPXODFLMHPRåHVH L]UDþXQDWLIRUPXORP ]DGUåDQLGRELWDN $NXPXODWLYQRVW SURVMHþQDXNXSQDLPRYLQD Sam smisao i proces akumulacije svodi se na proširenje proizvodnje, a proširenje SURL]YRGQMHRPRJXüXMHGRELYDQMHYHüHPDVHNRULVQLKGREDUDSDSUHPDWRPHLQMLKRYX DNXPXODFLMX 5HSURGXNWLYQD VSRVREQRVW SUHGVWDYOMD VSRVREQRVW VWDOQRJ REQDYOMDQMD SURL]YRGQMH ELOR FMHORNXSQH GUXãWYHQH ]DMHGQLFH ELOR SRMHGLQDþQRJD SRGX]HüD 8 stvari, normalno odvijanje društvene reprodukcije, odnosno osiguranje reprodukcijske ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `

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

VSRVREQRVWLRþLWXMXVHXSRWUHELGDVHQDMSULMHRVLJXUDQDNQDGDXWURãHQLKVUHGVWDYDD zatim osiguraju i potrebni uvjeti za proširenu reprodukciju. 5HSURGXNWLYQDVSRVREQRVWSRGX]HüDLVND]XMHVHSXWHPIRUPXOH ]DGUåDQLGRELWDN+DPRUWL]DFLMD 5HSURGXNWLYQDVSRVREQRVW SURVMHþQDXNXSQDLPRYLQD /LNYLGQRVW SRVORYDQMD X] UHQWDELOQRVW SRVORYDQMD X UREQR QRYþDQRP D WR ]QDþLWUåLãQRPJRVSRGDUVWYXMHGDQMHRGQDM]QDþDMQLMLKSULQFLSDSRVORYDQMD /LNYLGQRVW SUHGVWDYOMD SURWRþQRVW VUHGVWDYD L] SRþHWQRJ QRYþDQRJ REOLND X RVWDOH SRMDYQH REOLNH L WR UHGRVOLMHGRP NDNR VH RGYLMD SRVORYQL SURFHV 7R SUDNWLþQR ]QDþLGDVHQRYDFNDRSRþHWQLREOLNSUHQRVLNXSQMRPXPDWHULMDOHVLURYLQHSURL]YRGQMX XWRNXL]DOLKHJRWRYLKSURL]YRGD LSURGDMRPJRWRYLKSURL]YRGDSRQRYRXQRYþDQLREOLN D RVLJXUDYDQMH WRJD NUXåHQMD QD]LYDPR OLNYLGQRVW -HGQRVWDYQLMH UHþHQR OLNYLGQRVW SUHGVWDYOMD VSRVREQRVW SRGX]HüD GD RVLJXUD VUHGVWYD NRMLP üH XQXWDU SRGX]HüD RVLJXUDWLUHSURGXNFLMVNLFLNOXV 6ROYHQWQRVW SUHGVWDYOMD SODWHåQX VSRVREQRVW SRGX]HüD GD X VYDNRP WUHQXWNX SRGPLUL QRYþDQD SRWUDåLYDQMD SUHPD WUHüLP RVREDPD V NRMLPD MH X GXåQLþNLP RGQRVLPD =D SRGX]HüH MH L]QLPQR YDåQR GD XYLMHN EXGH OLNYLGQR L VROYHQWQR 8 VOXþDMX QHOLNYLGQRVWLSUHNLGDVHSURL]YRGQLSURFHVDXVOXþDMXQHVROYHQWQRVWLQDVWDMXSUREOHPL XRGQRVXQDGREDYOMDþHRGQRVQRYMHURYQLNHãWRXNUDMQMRMOLQLMLLPD]DSRVOMHGLFXLVWH SUREOHPHNDRLXVOXþDMXQHOLNYLGQRVWL.DRãWRSRGX]HüHPRUDYRGLWLUDþXQDRWRPHGD EXGHXYLMHNOLNYLGQRLVROYHQWQRMHGQDNRWDNRPRUDYRGLWLUDþXQDLRREYH]DPDGUXJLK SUHPDQMHPXNDNRELRVLJXUDROLNYLGQRVWLVROYHQWQRVW 8JRVWLWHOMVND SRGX]HüD ]ERJ VSHFLILþQRVWL SRVORYDQMD D QDURþLWR WXULVWLþNR XJRVWLWHOMVWYR þHVWR LPDMX ]QDþDMQLK SUREOHPD V OLNYLGQRãüX L VROYHQWQRãüX 5D]ORJ WRPH MH QDþLQ SODüDQMD XJRVWLWHOMVNLK XVOXJD SRVHEQR NDGD MH ULMHþ R PH XQDURGQRP SURPHWXLNDGDVHSURGDMDXVOXJDXJRYDUDSXWHPDJHQFLMD8WDNYLPXYMHWLPDþHNDVH QD QDSODWX SRWUDåLYDQMD L]QLPQR GXJR L ]ERJ WRJD XJRVWLWHOMVND SRGX]HüD GD EL RVLJXUDODOLNYLGQRVWLVROYHQWQRVWPRUDMXX]LPDWLNUDWNRURþQHDVNXSH NUHGLWHSDWDNR MRãLYLãHXJURåDYDMXUHQWDELOQRVWVYRMHJDSRVORYDQMD

ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d ` e aV fg _ g Yh d f\_ ijVk e bYl`

'58*,',2

25*$1,=$&,-$8*267,7(/-6.,+ 32'8=(û$

ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `



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

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

8ELRORãNRMHYROXFLMLþRYMHNDUDGMHLPDRRGOXþXMXüXXORJX8ERUELVSULURGRP]D VYRMH RGUåDQMH þRYMHN MH XODJDR RJURPQH QDSRUH WUDåHüL SUL WRPH QDþLQH GD VYRMH napore smanji a rad olakša. Najprije nastoji svoje pokrete i postupke što više prilagoditi SUHGPHWX UDGD QD NRMHP MH UDG REDYOMDR D NDVQLMH QDVWRML SURQDüL WDNRYH SUHGPHWH UDGD NRML üH ELWL QDMSRJRGQLML ]D REUDGX 3ULODJR DYDQMH DNWLYQRVWL SUHGPHWLPD UDGD L SUHGPHWD UDGD L VUHGVWDYD ]D UDG PRJXüQRVWLPD DNFLMH SUHGVWDYOMD LDNR X QDMSULPLWLYQLMHPREOLNXRUJDQL]DFLMXUDGD 8 QDMUDQLMLP YUHPHQLPD VYRMH HYROXFLMH VLJXUQR MH GD þRYMHN QLMH ELR VYMHVWDQ principa organizacije rada, ali je isto tako sigurno da je vrlo brzo došao do svijesti o potrebi štednje vlasWLWH HQHUJLMH ýRYMHN VH YHü WDGD UXNRYRGL SULQFLSLPD HNRQRPLMH HQHUJLMH .DNR MH þRYMHNRYD HQHUJLMD RJUDQLþHQD ELOR MH SRWUHEQR RVWYDULWL FLOM SULEDYLWL KUDQXLGUXJDQDMQXåQLMDGREUDSULMHQHJRVHWDHQHUJLMDLVFUSL1DWDMQDþLQþRYMHNVH VYMHVQRLOLQHVYMHVQRLSDNNRULVWLHNRQRPLMRPYUHPHQD 3ULQFLSL HNRQRPLMH HQHUJLMH L HNRQRPLMH YUHPHQD SUHGVWDYOMDMX DVSHNWH RUJDQL]DFLMH UDGD RG YUHPHQD þRYMHNRYH ERUEH V SULURGRP ]D VYRMH RGUåDQMH GR GDQDãQMHJDGDQD8QDMUDQLMRMID]LþRYMHNRYDUD]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 više LVNOMXþLYR LQGLYLGXDODQ FLOM YHü ]DMHGQLþNL L MHGLQVWYHQ RUJDQL]DFLMD NROHNWLYQRJ UDGD ]DKWLMHYD QH VDPR SULODJR DYDQMH þRYMHNRYRJ UDGD VUHGVWYLPD ]D SURL]YRGQMX L VUHGVWDYD þRYMHNRYLP PRJXüQRVWLPD YHü L SULODJR DYDQMH þRYMHND þRYMHNX X NROHNWLYQRPUDGXWHNRRUGLQDFLMXUDGDi podjelu funkcija. Organizacija rada postaje još VORåHQLMD SRMDYRP YODVQLþNLK RGQRVD SD VH MDYOMD X QRYRP YLGX QD VRFLMDOQRP SODQX Sva ova tri oblika organizacije rada uvjetovana su razvojem društvenog rada, odnosno razvojem proizvodnih snaga i društvenLKRGQRVDXSURL]YRGQML 7LVXüDPD JRGLQD þRYMHN MH XVDYUãDYDR VYRMD RUX D L RUXåMD 2G SROXJH SUHNR OXND L VWULMHOH X SRþHWNX QDãH HUH LPDPR YHü VORåHQLMH PHKDQL]PH QDPLMHQMHQH X prvom redu dizanju i lakšem prijenosu tereta. Mehanizmi stvoreni uVWDURPYLMHNXQLVX LPDOL JRVSRGDUVNL ]QDþDM LDNR VX SUHPD VYRMRM WHKQLþNRM XVDYUãHQRVWL PRJOL WRPH SRVOXåLWL 1DLPH GUXãWYHQL RGQRVL NRML VX YODGDOL X VWDURP YLMHNX QLVX RPRJXüDYDOL primjenu strojeva jer se smatralo da usmjeravanje i razvoj društva s pomRüXVWURMHYD nema ni ekonomske ni društvene svrhe. Aristotel je smatrao ropstvo za "zdravu i ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


SULURGQX XVWDQRYX L DNR EL VH NRULVWLOL VWURMHYL ]D JRVSRGDUVNL QDSUHGDN WDGD QH EL WUHEDORQLPDMVWRUXSRPRüQLNDQLJRVSRGDUXURERYD $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 ]QDþDMQLMLK SURPMHQD X RUJDQL]DFLML UDGD 0DQXIDNWXURP RWSRþLQMH SURFHV GH]LQWHJUDFLMH SRVORYD V L]UDåHQRP WHQGHQFLMRP ND VYHYLãRML]GLIHUHQFLUDQRVWLSRGMHOHUDGD6DPSURL]YRGQLSURFHVVYHVHYLãHUDãþODQMXMH QD SRMHGLQH RSHUDFLMH D XYMHåEDYDQMHP VYRMH UDGQH VSRVREQRVWL þRYMHN SRVWLåH VYH YHüHUH]XOWDWH2YDNDYQDþLQSURL]YRGQMHXYMHWXMHVYHYHüXSRWUHEXNRRUGLQDFLMHUDGD 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]DSURQDODåHQMHQRYLKRUJDQL]DFLMVNLKUMHãHQMDþLPH VHVWYDUDMXXYMHWL]DQRYLNYDOLWHWDQVNRNNRMLQDVWDMHX;9,,,YLMHNX8RYRPYUHPHQX proizvodnja izlazi iz uskih okvira cehovskog zanatstva te se ruše sve norme cehovske RUJDQL]DFLMHSURL]YRGQMH3RYHüDQMHRSVHJDSURGDMHQDYRGLQDVYHYHüXSURL]YRGQMXD WR ]DKWLMHYD LQYHVWLUDQMH YHüHJ NDSLWDOD L XNOMXþLYDQMH VYH YHüHJ EURMD UDGQH VQDJH 7UJRYDþNL NDSLWDO VYH YLãH SULWMHþH X PDQXIDNWXUX L SUHWYDUD VH X LQGXVWULMVNL NDSLWDO 1DVWDMHYULMHPHLQGXVWULMDOL]DFLMHLNDSLWDOLVWLþNLKRGQRVDXSURL]YRGQMLNRMHNDUDNWHUL]LUD HNVSORDWDFLMDQDMDPQHUDGQHVQDJHRGVWUDQHYODVQLNDNDSLWDOD 1D WRP SXWX GUXãWYHQRJ UD]YRMD VYH VH YLãH XSRWSXQMXMX LQWHUQL WHKQLþNL L RUJDQL]DFLMVNLHOHPHQWLNDRRVQRYD]DSRMDYXJRVSRGDUVNLKSRGX]HüDWHVYHYLãHLVWLþX YDQMVNH WUåLãQH SUHWSRVWDYNH QMHJRYH HJ]LVWHQFLMH 2VQRYQD NDUDNWHULVWLND PDQXIDNWXUQRJ SRGX]HüD NDR REOLND NDSLWDOLVWLþNRJ QDþLQD SURL]YRGQMH MH NRRSHUDFLMD QDMDPQLKUDGQLNDNRMLUDGHXNRULVWNDSLWDOLVWHNRMLSDNUXNRYRGLLXSUDYOMD 5D]YRM ]QDQRVWL L WHKQLNH SRVHEQR X ;,; VWROMHüX WH XYR HQMH VWURMHYD X SURL]YRGQMX RPRJXüXMH SRYHüDQMH SURL]YRGQMH L VQLåHQMH FLMHQH SURL]YRGD ãWR GRYRGL GR QDJORJ ãLUHQMD WUåLãWD L DNXPXODFLMH RJURPQRJ NDSLWDOD 8 LVWR YULMHPH intenzivno se razvijaju trgovina i drugi oblici društvene nadgradnje izvan proizvodnje. .DSLWDOLVWL MDþDMX YODVWLWX SR]LFLMX UD]YLMDQMHP ]DãWLWQH VWUXNWXUH X SUYRP UHGX GUåDQLP DSDUDWRP D WDNR HU L SURãLULYDQMHP PUHåD QRVLODFD DNWLYQRVWL ]DLQWHUHVLUDQLK ]D SURãLUHQMH SODVPDQD ,VWRYUHPHQR V UD]YRMHP NDSLWDOLVWLþNRJ VXVWDYD GUXãWYHQLK RGQRVD VWDOQR VH ]DRãWUDYD HOHPHQW HNVSORDWDFLMH SRYHüDYD VH EURM SULSDGQLND UDGQLþNH NODVH L SRMDYOMXMX VH ]DþHFL QMH]LQD NODVQRJ RUJDQL]LUDQMD 8 WDNYLP XYMHWLPD WHKQLþNLLRUJDQL]DFLMVNLþLPEHQLFLSRVWDMXSUREOHPHNRQRPLMHSRGX]HüDVYHYLãHãWRVH društveni i tUåLãQLþLPEHQLFLNRPSOLFLUDMX ,] WDNRYH MH VLWXDFLMH WUHEDOR WUDåLWL L]OD] 8 XYMHWLPD UD]YLMHQH WHKQLþNH 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 RGJRYDUDMXüD 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, izvršenja 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 YULMHPHSUDWLORRGJRYDUDMXüHL]XþDYDQMHRUJDQL]DFLMHQLWLMHELORSRNXãDMDGDVHERJDWD LVNXVWYD VWHþHQD NUR] SUDNVX RUJDQL]LUDQMD XRSüDYDMX QD QDþLQ NRML EL GRYHR X VIHUL RUJDQL]DFLMH GR SRVWDYOMDQMD RGUH HQLK SULQFLSD LOL XWYU LYDQMD QMH]LQLK ]DNRQLWRVWL Štoviše, sve do XVIII vijeka, za razliku od niza drugih znanosti koMHSRVWLåXJUDQGLR]QH UH]XOWDWH QHPD QL WUDJD ]QDQRVWL NRMD EL VH EDYLOD RUJDQL]DFLMRP ýDN VH L ULMHþ RUJDQL]DFLMDSRMDYLODWHNXSUYRMSRORYLQL;,;VWROMHüD Ipak, cijeli proces proizvodnje i društvenoHNRQRPVNRJVXVWDYDIXQNFLRQLUDDOLMH SRGUXþMH RUJDQL]DFLMH SUHSXãWHQR LQWXLFLML L SRMHGLQDþQLP ]DKYDWLPD 3UREOHP RUJDQL]DFLMHL]XþDYDVHDOLQHNDRGRPHQD]QDQVWYHQRJDLVWUDåLYDQMDVRULMHQWDFLMRP QD XRSüDYDQMH SRVWRMHüH SUDNVH =DSUDYR X WR YULMHPH MRã QHPDPR ]QDQVWYHQRJD SULVWXSDXLVWUDåLYDQMXRSüLKLVSHFLILþQLKXYMHWDXGUXãWYHQLPLSURL]YRGQLPRGQRVLPD DQLVXVHQLRIRUPLOH]QDQVWYHQHGLVFLSOLQHNRMHVXRVORQDF]DUD]YRMRUJDQL]DFLMHNDR ]QDQRVWL 7HN SRORYLQRP ;9,,, VWROMHüD ]QDWQLMLP UD]YRMHP SURL]YRGQLK VQDJD L RGJRYDUDMXüLP PLMHQMDQMHP GUXãWYHQLK RGQRVD X SURL]YRGQML GROD]L GR ]DSDåHQLMHJ ]DQLPDQMD ]D SUREOHPH L XRSüDYDQMH UH]XOWDWD GRELYHQLK HNVSHULPHQWDOQLP LVSLWLYDQMLPD 1R L GDOMH VX SUHGPHW WLK LQWHUHVD ELOL VDPR SUREOHPL SRGMHOH UDGD DQDOL]DHOHPHQWDUQLKRSHUDcija i usavršavanje metoda rada. 3UHG NUDM ;,; VWROMHüD WHåLãWH VH X SURXþDYDQMX RUJDQL]DFLMH UDGD VWDYOMD QD WHKQLþNLDVSHNWSUREOHPDRUJDQL]DFLMH$PHULNDQDF7D\ORUVXVWDYQRMHHNVSHULPHQWDOQR LVWUDåLYDRRUJDQL]DFLMXUDGDXLQGXVWULMVNRPSRGX]HüXGRNMH)UDQFX])D\ROSURXþDYDR SUREOHPHRUJDQL]DFLMHUXNRYR HQMDXSRGX]HüX7RVXGYDQDM]QDþDMQLMDSUHGVWDYQLND WRJD YUHPHQD NRML VX VH EDYLOL ]QDQVWYHQLP LVWUDåLYDQMHP RUJDQL]DFLMH UDGD L þLML VX UDGRYLSUHGVWDYOMDOLRVQRYX]DUD]YRMQRYH]QDQRVWLRRUJDQL]DFLMLUDGDLRUJDQL]DFLML SRGX]HüD 9LGMHOL VPR GDNOH GD MH RUJDQL]DFLMD UDGD VWYRUHQD RQRJD WUHQD NDGD VH þRYMHN ODWLRUDGDLGDMHVWDUDNROLNRLþRYMHNRYUDG6DPDULMHþRUJDQL]DFLMDSRWMHþHRGJUþNH ULMHþL RUJDQRQ ãWR ]QDþL RUX H ,] ULMHþL RUJDQRQ L]YHGHQD MH ULMHþ RUJDQL]DP X ]QDþHQMX åLYR ELüH VD VYRMLP RUJDQLPD NRMH VDþLQMDYDMX åLYRWQX FMHOLQX 8 åLYRP RUJDQL]PX SRVWRML VNODG IXQNFLMD VYLK GLMHORYD NRML VH PH XVREQR GRSXQMDYDMX L koordiniraju, što zapravo predVWDYOMD RUJDQL]DFLMX IXQNFLRQLUDQMD åLYRWQLK DNWLYQRVWL 6 YUHPHQRP VH PLMHQMDOD L XSRWUHED L]YHGHQH ULMHþL RUJDQL]DFLMD 7DNR RQD R]QDþXMH L VUHGVWYR NRMLP VH SRVWLåH 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 ]QDþHQMD ULMHþL RG NRMH YRGL SRULMHNOR GRãOR MH L GR HYROXFLMH L RERJDüLYDQMDQMHJRYDVDGUåDMD 6XYUHPHQL DXWRUL QD UD]OLþLWH QDþLQH GHILQLUDMX SRMDP L ]QDþHQMH RUJDQL]DFLMH 2QL SROD]H XJODYQRP RG þLQMHQLFH GD MH RUJDQL]DFLMD VNXS RGQRVD L GD LPD RGUH HQL FLOM2UJDQL]DFLMDMHGDNOHSURFHVDOLLUH]XOWDWWRJDSURFHVD.DRSURFHVRUJDQL]DFLMDMH WUDMQD MHU VYH ãWR MH SUHGPHW RUJDQL]LUDQMD VYL HOHPHQWL L RGQRVL PH X QMLPD QDþLQ NDNR RQL IXQNFLRQLUDMX X SURFHVX UHSURGXNFLMH VYH MH WR X VWDOQLP SURPMHQDPD SRG XWMHFDMHPþLPEHQLNDRNRMLPDWHSRMDYH]DYLVH.DRUH]XOWDWRUJDQL]LUDQMDRUJDQL]DFLMD ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


MHSULYUHPHQDRQDMHVDPRMHGQRSUROD]QRVWDQMHNRMHXRGUH HQRPYUHPHnu, više ili PDQMHRGJRYDUDSRVWRMHüLPXYMHWLPD=DSUDYRRUJDQL]DFLMDVHSRGXWMHFDMHPSURFHVD RUJDQL]LUDQMDVWDOQRPLMHQMDLSRVWDMHMHGQRQRYRVWDQMHRGQRVQRQRYDRUJDQL]DFLMD7R MH UH]XOWDW SURFHVD RUJDQL]LUDQMD .DGD VH SURPLMHQH þLPEHQLFL NRML RUJDQL]DFLMX XYMHWXMXQDVWDMHQRYRRUJDQL]DFLMVNRVWDQMHNRMLPVHåHOL]ERJSURPLMHQMHQLKRGQRVD XYMHWXMXüLK HOHPHQDWD NYDOLWHWQR RVLJXUDWL VXVWDY X NRMHP üH XVSMHãQLMH 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 YHü QDMEROMH X GDQLP XYMHWLPD 8 LVWR YULMHPH RUJDQL]DFLMD MH L ]QDQRVW NRMD LVWUDåXMH SRMDYH NRMH XWMHþX 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 RPRJXüL 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 RPRJXüLWL PMHUHQMH HIHNDWDVYDNHPMHUHNRMDMHGRYHODGRSURPMHQHRUJDQL]DFLMH ,]VYHJDSURL]OD]LGDQHPDSRGUXþMDOMXGVNRJGMHORYDQMDXNRMLPDRUJDQL]DFLMD QLMH SULVXWQD 2UJDQL]DFLMD X QDMãLUHP VPLVOX ULMHþL MHVW REOLN VYDNRJ XGUXåLYDQMD OMXGL UDGLSRVWL]DQMDQHNRJ]DMHGQLþNRJFLOMD 6YRMRPRUJDQL]DFLMVNRPDNWLYQRãüXOMXGLVHXGUXåXMXLRUJDQL]LUDMXUDGLVUHGVWYDL XVSRVWDYOMDMXRGUH HQHRGQRVHL]PH XUDGDLVUHGVWDYDWHWDNRVYRMLPRUJDQL]LUDQMHPL SURFHVRP UDGD NRULVWHüL SUL WRPH VUHGVWYD RPRJXüXMX VHEL L GUXãWYX ]DGRYROMHQMH potreba. Prema tome, rad i sredstva za proizvodnju su osnova društvene reprodukcije. 'DELVHRVWYDULODGUXštvena reprodukcija, potrebno je ostvariti organizaciju sredstava, RGUHGLWLQMLKRYL]ERUVWUXNWXUXLIXQNFLRQDOQXNYDOLWHWXNDNRELWDVUHGVWYDELODVSRVREQD SRVOXåLWL NDR LQVWUXPHQWL X SURFHVX UDGD 8 LVWRP VPLVOX SRWUHEQR MH RVWYDULWL L RUJDQL]DFLMX UDGD RGQRVQR XVWURMLWL SURFHV UDGD NRML üH ELWL SULPLMHQMHQ QDG VUHGVWYLPD L V SRPRüX 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 GUXãWYHQH UHSURGXNFLMHSUHGVWDYOMDMXRGUH HQLRUJDQL]DFLMVNLVXVWDY7DMRUJDQL]DFLMVNLREOLNGDQDV QD]LYDPRSRGX]HüHFLOMHYLUDGLVUHGVWYDVXSRGVXVWDYWRJDVXVWDYDDSRGX]HüHMH podsustav procesa ukupne društvene 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 QDþHOD RUJDQL]LUDQMD ELOD VX poznata još starim narodima jer bi bez njih bilo nezamislivo izvesti tako grandiozna


GMHOD NDR ãWR VX QSU NLQHVNL ]LG HJLSDWVNH SLUDPLGH L VOLþQR /MXGL VX YHü WDGD LPDOL SUHGRGåEX R RUJDQL]DFLML DOL VDPR NDR SUDNVL 3UDNVD MH LSDN SRVOXåLOD NDR RVQRYD GDNDNR SXQR NDVQLMH ]QDQVWYHQR IXQGLUDQRM WHRULML RUJDQL]DFLMH 3XW RG RUJDQL]DFLMHNDRSUDNVHGR]QDQVWYHQHWHRULMHRUJDQL]DFLMHELRMHYUORGXJLPXNRWUSDQ Ukupni razvoj društva, a poVHEQR UD]YRM WHKQLþNH L WHKQRORãNH RVQRYQH SURL]YRGQMH QLVX DGHNYDWQR SUDWLOD WHRULMVND LVWUDåLYDQMD RUJDQL]DFLMVNLK SUREOHPD QLWL MH ELOR RGJRYDUDMXüLK SRNXãDMD GD VH RUJDQL]DFLMVNRM SUDNVL SRQXGH VYHVWUDQLMH IRUPH L VDGUåDMLGDVHXRþHRGUH HQHSUDYLOQRVWLL]DNRQLWRVWL-RãVQDåQLMLPUD]YRMHPWHKQLNH LWHKQRORJLMHVWYDUDQMHPYHOLNLK LQGXVWULMVNLKSRGX]HüDQDNRQFX,;;LSRþHWNRP;; VWROMHüD X YUHPHQX NRMH MH SR]QDWR NDR LQGXVWULMVND UHYROXFLMD RUJDQL]DFLMD SRVWDMH XVNR JUOR ]D QDSUHGDN SRGX]HüD =DWHþHQR VWDQMH RUJDQL]DFLMH X SRGX]HüLPD WRJD YUHPHQDQLMHPRJORGDOMHRSVWDWL8VNOD LYDQMHPDWHULMDOQRJþLPEHQLNDXSURL]YRGQMLV OMXGVNLPþLPEHQLNRPGRWRJDVHYUHPHQDQLMHSRMDYOMLYDORNDRSUREOHPNRMLELNRþLR GDOMQMLUD]YRMSRGX]HüD6GUXJHVWUDQHLL]PLMHQMHQLGUXãWYHQLRGQRVLLSRORåDMUDGQLND X SUYRP UHGX UD DQMH NODVQH VYLMHVWL UDGQLND ELOL VX X]URNRP GD LVNXVWYD SRMHGLQDFD QLVXYLãHELODGRYROMQD]DRGUåDYDQMHKDUPRQLþQLKRGQRVDSURL]YRGQLKVQDJD5XWLQVNR rješavanje problema, u prYRP UHGX SUREOHPD UXNRYR HQMD QLMH YLãH PRJOR RGJRYRULWL QDVYH]DRãWUHQLMHRGQRVHNRMLVXVHVYHYLãHNRPSOLFLUDOLVWYDUDQMHPWDNRYLKSRGX]HüD X NRMLPD MH ELR NRQFHQWULUDQ RJURPDQ PDWHULMDOQL L OMXGVNL þLPEHQLN 8VOLMHG VYH VQDåQLMHJD UD]YRMD WUåLãWD L Nonkurencije, troškovi proizvodnje postaju dominantan þLQLWHOMþLMHUD]UMHãDYDQMHWUDåLQRYDVSHFLILþQD]QDQMDL]SRGUXþMD]QDQRVWLLSUDNVHNRMD üH XVPMHUDYDWL L RVLJXUDYDWL GDOMQML UD]YRM 8 WDNRYLP VH XYMHWLPD X SRGX]HüLPD SRMDYOMXMX SRMHGLQFL NRML VYRMLm metodama rješavanja problema organizacije i UXNRYR HQMD QDVWRMH RVWYDULWL ]D VYRMH SRGX]HüH SUHGQRVWL WDNYLK UD]PMHUD NRMH VH UDQLMH QLVX QL PRJOH ]DPLVOLWL 7L SRMHGLQFL SRYH]XMX VYRMD LVNXVWYD V LVWUDåLYDQMLPD X SRGX]HüLPDREMDYOMXMXWHRULMVNHUDGRYHLWRMHSRþHWDNVWYDUDQMDMHGQHQRYH]QDQRVWLR RUJDQL]DFLML 5H]XOWDWL QDVWDOL SUYLP ]QDQVWYHQLP LVWUDåLYDQMLPD X REODVWL RUJDQL]DFLMH SULYXNOL VXSDåQMXXNXSQH]QDQRVWLSDQDVWDMX]QDþDMQDGMHODLL]GUXJLK]QDQVWYHQLKGLVFLSOLQD þLMLWHRULMVNLLSUDNWLþQLUH]XOWDWLXWMHþXQDMRãEUåLUD]YRMWHRULMHRUJDQL]DFLMH=QDQRVWR organizaciji dobiva svoj još potpuniji smisao i afirmaciju uspješnim odvajanjem u ]DVHEQX]QDQRVWLDNRVHRQDLGDOMHNRULVWLWHRULMVNLPLSUDNWLþQLPUH]XOWDWLPDPQRJLK GUXJLK]QDQVWYHQLKGLVFLSOLQD 2G QDVWDQND WHRULMH RUJDQL]DFLMH NDR ]QDQVWYHQH WHRULMH GR GDQDV UD]YLOL VX VH PQRJL WHRULMVNL SUDYFL 1MLKRYD UD]OLþLWRVW L PQRJREURMQRVW SRVOMHGLFD VX SURXþDYDQMD WHRULMH RUJDQL]DFLMH X UD]QLP YUHPHQVNLP UD]GREOMLPD L SRG UD]OLþLWLP GUXãWYHQLP XYMHWLPD6WRJDVHGDQDVXL]XþDYDQMXUD]YRMDWHRULMHRUJDQL]DFLMHSRMDYOMXMXRGUH HQL problemi, u prvom redu klasifikacije teorijskih pravaca i škola, njihova vremenskog VOLMHGD LOL SDN SUHQDJODãDYDQMD RGUH HQLK WHRULMVNLK SUDYDFD sa stajališta danih ideja i UH]XOWDWD 3RVWRMH PQRJREURMQL SRNXãDML GD VH L]YUãL VLVWHPDWL]DFLMD UD]OLþLWRVWL SULVWXSD NODVLILNDFLML SUDYDFD UD]YRMD WHRULMH RUJDQL]DFLMH ,Q]LVWLUDQMH QD NODVLILNDFLML QHPD QDURþLWDRSUDYGDQMDXSUDYR]ERJþinjenice što se zapravo svako gledište u isto vrijeme PRåHSRGYUüLNULWLFLLVUD]OLþLWLKVWDMDOLãWD ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


9HüLEURMDXWRUDXVUHGRWRþXMHVYRMXSDåQMXQDL]XþDYDQMHDPHULþNLKWHRULMDãWRMHL UD]XPOMLYR 1DLPH DPHULþNL LVWUDåLYDþH GDOL VX SRVHEDQ GRSULQRV LVWUDåLYDQMX RUJDQL]DFLMVNRJ IHQRPHQD ãWR VH RGUD]LOR L X VQDåQLMHP UD]YRMX JRVSRGDUVWYD L SRGX]HüDQHJRXELORNRMRMGUXJRM]HPOML,SDNLHXURSVNLDXWRUL]DVOXåXMXSXQXSDåQMX prije svega zbog toga što je Europa dala nekoliko znamenitih auWRUDRGSRþHWNDWHRULMH RUJDQL]DFLMHDLGDQDVVHPQRJLMDYOMDMXSRVHEQRXQRUGLMVNLP]HPOMDPD 8 SULND]LYDQMX UD]YRMQD SXWD WHRULMH RUJDQL]DFLMH SULMH VYHJD YDOMD RGUHGLWL RGJRYDUDMXüH SULQFLSH 3RYLMHVQL SULVWXS VDJOHGDYDQMX QDVWDQND WHRULMH RUJDQL]DFLMH RPRJXüXMH QDM]RUQLML SULND] JHQH]H QMH]LQRJD UD]YRMD QHGRVWDWDND L ]DEOXGD NDR L GRSULQRVDUD]YRMXRUJDQL]DFLMHXWHRULMLLSUDNVL 7HRULMHRUJDQL]DFLMHPRJXVHSRGLMHOLWLXGYLMHRVQRYQHJUXSH WUDGLFLRQDOQHWHRULMHL VXYUHPHQHWHRULMH 8WUDGLFLRQDOQHWHRULMHVYUVWDYDPR NODVLþQXWHRULMX QHRNODVLþQXWHRULMX WHRULMXPH XOMXGVNLKRGQRVDKXPDQUHODWLRQV L WHRULMu donošenja odluka. 8VXYUHPHQHWHRULMHVYUVWDYDPR NRQFHSWVLVWHPDL NRQFHSWSURMHNWQHRUJDQL]DFLMH 2YXSRGMHOXPRJXüHMHSRGYUüLREMHNWLYQRMNULWLFLLWRL]YLãHUD]ORJD3UYRWHãNR MH VWURJR UD]OXþLWL WUDGLFLRQDOQR RG VXYUHPHQRJD 'UXJR SRYLMHVQR JOHGDMXüL WHRULMD donošenja odluka ne bi se sasvim mogla svrstati u tradicionalne teorije jer je nastala NDVQLMHRGGUXJLKWHRULMDL]RYHJUXSH,SDNXYUVWLOLVPRMHPH XWUDGLFLRQDOQHMHUVDGUåL QL] HOHPHQDWD QD NRMLPD SRþLYD WHRULMVNL NRQFHSW NDUDNWHULVWLþDQ ]D NODVLþQX WHRULMX 7UHüHQHRNODVLþQXWHRULMX L]GYRMLOLVPRNDR ]DVHEQXWHRULMXLDNRSRPQRJLPDXWRULPD RQD ]DSUDYR QLMH SRVHEQD WHRULMD RUJDQL]DFLMH YHü MH SRVHEDQ DVSHNW QHGRYROMQR L]UDåHQXNODVLþQRMWHRULML 0H XWLP EH] RE]LUD QD RYH ]DPMHUNH QDYHGHQRM NODVLILNDFLML LSDN üHPR SRüL QDYHGHQLP VOLMHGRP XSUDYR L] UD]ORJD NRMHJD VPR UDQLMH QDYHOL X QDVWRMDQMX GD SULNDåHPRSRYLMHVQLUD]YRMPLVOLRSUREOHPLPDRUJDQL]DFLMH .ODVLþQDWHRULMD1MH]LQH]DþHWNHVRVQRYQLPHOHPHQWLPDQDMSULMHSURQDOD]LPRX UHOLJLR]QLPYRMQLPLGUåDYQLPRUJDQL]DFLMDPDLQDNUDMXXJRVSRGDUVWYX8VYLPRYLP VOXþDMHYLPD VDGUåDQ MH QMH]LQ HPSLULMVNL NDUDNWHU GRN MH WHRULMVNR XRSüDYDQMH L IRUPXOLUDQMH NRQ]LVWHQWQRJD VNXSD SULQFLSD XVOLMHGLOR WHN X QRYLMH YULMHPH =DSUDYR RVQRYQDNDUDNWHULVWLNDNODVLþQHWHRULMHMHXWRPHGDRQDSRþLYDQDPQRJLPSULQFLSLPD 0QRJL DXWRUL NODVLþQH WHRULMH SURSLVXMX RGUH HQH SULQFLSH SD VH ]DWR X QMRM L MDYOMDMX


EURMQL SULQFLSL SUDYLOD L GHILQLFLMH ãWR XPQRJRPH RWHåDYD QMH]LQR UD]XPLMHYDQMH L VLVWHPDWL]DFLMXQDMYDåQLMLKHOHPHQDWD 8 VYRMRM RVQRYL NODVLþQD WHRULMD SRþLYD QD RYLP HOHPHQWLPD SRGMHOL UDGD KLMHUDUKLML DXWRULWHWX RGJRYRUQRVWL L FLOMHYLPD 3RGMHOL UDGD GDMH VH SULRULWHWQR PMHVWR ãWR MH UD]XPOMLYR MHU RQD SUHGVWDYOMD XYMHW ]D SRYHüDQMH SURL]YRGQRVWL RGQRVQR XYMHW YLãHVSHFLMDOL]DFLMHNDRRVQRYH]DHILNDVQLMLUDGLYHüXSURL]YRGQMX7DNRSRGMHODUDGDL VSHFLMDOL]DFLMD þLQH NRULVWDQ L SULPMHQMLY HOHPHQW RYH WHRULMH L XRSüH ]QDQRVWL R RUJDQL]DFLML 'UXJL HOHPHQW NODVLþQH WHRULMH MH KLMHUDUKLMD 3RG QMRP VH SRGUD]XPLMHYD SRGMHOD UDGD V SUHFL]QR RGUH HQLP XORJDPD L ]DGDFLPD ]D VYDNRJ SRMHGLQFD SUL þHPX YLãD organizacijska razina ima i viši autoriteWWDNRGDVHKLMHUDUKLMVNLODQDFRGUH XMHRGYLãLK ND QLåLP UD]LQDPD X SRGX]HüX 3R VKYDüDQMX NODVLþQLK WHRUHWLþDUD RYDNDY REOLN KLMHUDUKLMHWUHEDRVLJXUDWLLQWHJUDFLMXDNFLMDLDNWLYQRVWLNDRVDPRVWRMQLPHKDQL]DP 8 NODVLþQRM WHRULML RUJDQL]DFLMH DXWRULWHW L RGJRYRUQRVW LPDMX ]DVHEQR PMHVWR $XWRULWHW VH YH]XMH X] SR]LFLMX ãWR ]QDþL GD DXWRULWHW UXNRYRGLWHOMD ]DYLVL R UD]LQL QD NRMRMVHQDOD]L$XWRULWHWMHIXQNFLMDSR]LFLMHSDDNRMHQHWNRQDYLãHPSRORåDMXLPDL YLãHSUDYD]DSULPMHQXPRüL8WDNYRMVLWXDFLMLRJUDQLþHQHVXYH]HPH XOMXGLPDLLPDMX MHGQRVPMHUDQ NDUDNWHU 1DUH HQMD L ]DGDFL SROD]H V MHGQH SR]LFLMH VDPR RG MHGQH osobe, koja ima hijerarhijski autoritet, a informacije o izvršenju zadataka idu od SRGUH HQLK ND QDGUH HQLPD 1D WDM QDþLQ SRGUH HQL VX SRWSXQR LVNOMXþHQL L] SURFHVD RGOXþLYDQMD2GJRYRUQRVWLDXWRULWHWVWRMHXUHFLSURþQRPRGQRVX9HüLDXWRULWHWYHüD RGJRYRUQRVWVWLPãWRMHRGJRYRUQRVWMDVQRGHILQLUDQDLQHPRåHVHSRYROMLVXåDYDWLLOL SURãLULYDWL .ODVLþQR VKYDüDQMH RUJDQL]DFLMH SURSLVXMH SULQFLS SR NRMHPX VH VYL FLOMHYL XWYU XMX QD QDMYLãHP QLYRX 7DNR FLOMHYH RGUH XMH UXNRYRGVWYR SRGX]HüD D RVWDOL ]DSRVOHQLLPDMX]DGDWDNL]YUãDYDWLSRVORYHNRMLüHRPRJXüLWLRVWYDUHQMHWDNRXWYU HQLK FLOMHYD&LOMHYL SRGX]HüDLUDGQLNDVXGDNOHUD]OLþLWL 0H XWLPUDGQLNMH ]ERJSRWUHEH GDRVWYDULVYRMHNRQRPVNLFLOMSULVLOMHQVWXSLWLXQDMDPQLRGQRVWHWDNRSULKYDüDFLOMHYH SRGX]HüD 3UHPD VWDMDOLãWX NODVLþQH WHRULMH UDGQLN L QHPD GUXJRJD PRWLYD GR QRYþDQRJPRWLYDSDMHSUHma njoj, to osnova njegove zainteresiranosti za izvršavanje SURL]YRGQLK]DGDWDND 2YDNDY SULVWXS NODVLþQH WHRULMH PRWLYDFLMVNRP þLPEHQLNX SRVOXåLW üH NDVQLMLP WHRUHWLþDULPDNDRDUJXPHQW]DNULWLNXDOLL]DGRND]LYDQMHGDMHPRJXüHNRPELQDFLMRP YLãHPRWLYDFLMVNLKþLPEHQLNDSRVWLüLYLãXUD]LQXSURL]YRGQRVWLUDGD 2VQRYQH]QDþDMNHNODVLþQHWHRULMHRUJDQL]DFLMHPRJOHELVHVYHVWLQDVOMHGHüH YLãHSDåQMHSRVYHüXMHVHGHILQLFLMDPDLRGUH HQLPSUDYLOLPD]DUDGD PDQMHVHQDVWRMLVSHFLILFLUDWLRSüHNDUDNWHULVWLNHWHRULMHNDRFMHOLQH RUJDQL]DFLMXVHWUHWLUDNDR]DWYRUHQLVXVWDYEH]XWMHFDMDþLPEHQLND RNUXåHQMD þRYMHNVHWUHWLUDNDRUDFLRQDOQLVXGLRQLNNRMLMHPRWLYLUDQXSURL]YRGQML VDPRQRYþDQLPVWLPXODQVLPD HILNDVQDRUJDQL]DFLMDPRåHHJ]LVWLUDWLVDPRGRPLQDFLMRPYLãLKQDG ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


QLåLPUD]LQDPD RGJRYRUQRVW]DRVWYDULYDQMHFLOMHYDNRRUGLQDFLMXLNRQWUROXWUHED SRYMHULWLVDPRIXQNFLMLUXNRYR HQMD ,DNR MH NODVLþQD WHRULMD XWYUGLOD VNXS SULQFLSD RG NRMLK MHGDQ GLR LPD VYRMX REMHNWLYQX YULMHGQRVW SR NRMLPD MH L GDQDV QDMUDVSURVWUDQMHQLMD NRQFHSFLMD RUJDQL]DFLMVNH VWUXNWXUH QD NODVLþQLP SULQFLSLPD QMHQR SUHQDJODãDYDQMH IRUPDOQH L ELURNUDWL]LUDQH RUJDQL]DFLMH X NRMRM MH VYH SUHGYL HQR SD þDN L OMXGVNR SRQDãDQMH VYUVWDOL VX MH X UHG WHRULMD NRMH üH GRåLYMHWL QDMYHüX NULWLþNX DQDOizu. Tako, osim što s QMRP ]DSRþLQMH ]QDQVWYHQL SULVWXS WHRULML RUJDQL]DFLMH RQD MH XPQRJRPH SULGRQLMHOD EUåHP UD]YRMX WHRULMH RUJDQL]DFLMH NDR ]QDQRVWL 1DM]QDþDMQLML SUHGVWDYQLFL NODVLþQH WHRULMH RUJDQL]DFLMH VX 7D\ORU )D\RO )RUG 0RRQH\ 5HLOH\ *XOLFK 6FKHOGRQ )ROOHW *LOEUHWKLGU 1HRNODVLþQD WHRULMD .DR RGJRYRU QD QHGRVWDWNH NODVLþQH WHRULMH MDYLOH VX VH PQRJH QHRNODVLþQH YDULMDQWH DOL L GUXJL WHRULMVNL SUDYFL 1HRNODVLþQD WHRULMD NULWLNRP VODERVWL NODVLþQH WHRULMH QDVWRML GDWL SRWSXQLML SULVWXS LVWUDåLYDQMX RUJDQL]DFLMVNLK SUREOHPDLDNRVHSULWRPHNRULVWLLVWRPVWUXNWXURPWHRULMVNLKHOHPHQDWDNDRLNODVLþQD WHRULMD ,SDN RYX WHRULMX YLãH ]DQLPDMX YULMHGQRVWL NDR ãWR VX RGJRYRUQRVW VWUXþQRVW štednja, nivo razrješavanja konflikata,SURJUDPLFHQWUDOL]DFLMDLGHFHQWUDOL]DFLMD 1HRNODVLþQDWHRULMDQDJODãDYD odgovornost, koja podrazumijeva obvezu izvršenja zadataka u skladu s danim standardima uz korištenje mehanizama kontrole VWUXþQRVWNRMXWUHEDVWDOQRSRGL]DWLUDGLRVLJXUDQMDYHüHSURL]YRGQMHX] NRPELQLUDQXVSHFLMDOL]DFLMXQDRVQRYLSURFHVDLVSHFLMDOL]DFLMXQD RVQRYLVYUKHSULþHPXWUHEDSRGL]DWLLVWUXþQXUD]LQXUDGQLND ãWHGQMXNRMDüHVHRVWYDULYDWLYHüRPVWUXþQRãüXLVSHFLMDOL]DFLMRPNDR þLPEHQLNRPEROMHJHNRQRPL]LUDQMDUDGRPLPDWHULMDOQLPþLPEHQLFLPD rješavanje konflikata, uz raspored hijerarhijske kontrole po RUJDQL]DFLMVNLPQLYRLPDSULþHPXVHL]EMHJDYDLQWHUYHQFLMDUXNRYRGLWHOMD YLãHRUJDQL]DFLMVNHUD]LQH2YRRVLJXUDYDEUåHUMHãDYDQMHNRQIOLNDWDMHU VXOLQLMHNRPXQLFLUDQMDNUDüH SURJUDPHNDRVUHGVWYRNRMHüHRPRJXüDYDWLVWDELOQXRULMHQWDFLMXSUHPD RVQRYQLPFLOMHYLPD FHQWUDOL]DFLMXLGHFHQWUDOL]DFLMXSULþHPXVHRFMHQMXMHQDNRMRMUD]LQL treba donositi odluke s gledišta utjecaja nDHILNDVQRVWSRVORYDQMD SRGX]HüD 2YDNYL SULVWXSL QHRNODVLþQH WHRULMH RJOHGDMX VH X SUYRP UHGX X UDGRYLPD 6PLKWEXUJD7KRPVRQDL6LPRQD


7HRULMD PH XOMXGVNLK RGQRVD KXPDQ UHODWLRQV .DR UD]ORJ ]D QDVWDQDN RYH WHRULMH QDMþHãüH VH QDYRGL NDNR MH VD ]QDWQLMLP UD]YRMHP WHKQLNH L WHKQRORJLMH L PDVRYQHSURL]YRGQMHVYHüLPSRWUHEDPDL]DKWMHYLPDWUåLãWDWHRULMDLSUDNVDVYHYLãH VXRþHQDVQRYLPVORåHQLPSUREOHPLPD8L]PLMHQMHQLPSURL]YRGQLPXYMHWLPDUH]XOWDWL NODVLþQH WHRULMH SRND]DOL VX VYH VYRMH QHGRVWDWNH SD VH WHRULMX PH XOMXGVNLK RGQRVD PQRJLRUJDQL]DFLMVNLSUREOHPLNRMLVXVDPRGMHORPLþQRELOLSUHGPHWNODVLþQHWHRULMHLOL WRþDNXRSüHQLVXELOLSRNXãDYDMXSRVWDYLWLXFHQWDU]QDQVWYHQHDQDOL]H 6YH YHüH QH]DGRYROMVWYR UDGQLND VXNREL L]PH X UDGQLND L UXNRYRGLWHOMD VXNREL PH XUXNRYRGLWHOMLPDUDGLSRVWL]DQMDYLãHRUJDQL]DFLMVNHSR]LFLMHLQL]GUXJLKSUREOHPD NRMLVHSULVWXSRPNODVLþQHWHRULMHQLVXPRJOLUD]UMHãDYDWLUD]ORJVXGDVHSRMDYOMXMHQRYL SULVWXS SUREOHPLPD VWUXNWXUH RUJDQL]DFLMH RQDM NRML XYDåDYD ]DGRYROMVWYR QD UDGX L HNRQRPVNHPRWLYHUDGQLND(NVSHULPHQWDOQDLVWUDåLYDQMDNRMDVXXVOLMHGLODSRWYUGLODVX GDUDVWSURL]YRGQRVWLQLMHXQHSRVUHGQRMYH]LVIL]LþNLPLIL]LRORãNLPXYMHWLPDUDGDYHü YLãH X YH]L VD VRFLMDOQRP VLWXDFLMRP UDGQLND WH GD QDGQLFD QLMH MHGLQL PRWLYLUDMXüL HOHPHQW NRML XWMHþH QD UDG UDGQLND 5DGQLFL QDLPH XWYU XMX VYRMX UD]LQX SURL]YRGQMH EH] RE]LUD QD VWLPXODWLYQH þLPEHQLNH 8RþHQR MH WDNR HU NDNR SRUHG IRUPDOQRJ UXNRYRGVWYDSRVWRMLLQHIRUPDOQRUXNRYRGVWYRþLMLDXWRULWHWSUL]QDMHJUXSD 8 GRPHQL SUREOHPD UXNRYR HQMD XRþHQR MH GD GHPRNUDWVNL VXVWDY LPD YLãH SUHGQRVWL8]WRGRND]DQRMHGDVWXSDQMLQIRUPLUDQRVWLXWMHþHQD]DGRYROMVWYRUDGQLNDL QMLKRYR XNOMXþLYDQMH X SURFHVH RGOXþLYDQMD 7HRULMD PH XOMXGVNLK RGQRVD LVWDNOD MH X SUYL SODQ YDåQRVW NRPXQLFLUDQMD SDUWLFLSDFLMH L GHPRNUDWVNRJ VXVWDYD UXNRYR HQMD =DWRMHWHRULMDPH XOMXGVNLKRGQRVDELODãLURNRSULKYDüHQD=DWYRUFHRYRJDWHRULMVNRJ NRQFHSWDVPDWUDMXVH0D\RL/HZLQ Teorija donošenja odluka ,DNR MH RYD WHRULMD QRYLMHJD GDWXPD QMH]LQR MH JODYQR RELOMHåMH GD MH QD OLQLML WUDGLFLRQDOQRIRUPDOQRJD SULVWXSD NDUDNWHULVWLþQRJ ]D NODVLþQX WHRULMX RUJDQL]DFLMH 2YD WHRULMD LVWUDåXMH XYMHWH þLPEHQLNH PHWRGH L SRVOMHGLFH GRQRãHQMDRGOXND0QRJLRVSRUDYDMXYHüH]QDþHQMHRYHWHRULMHQRQMH]LQQRYLMLUD]YRM L]D]LYD YHüL LQWHUHV MHU SRNXãDYD RGJRYRULWL QD WR NDNR OMXGL VWYDUQR GRQRVH RGOXNH NRMDVXRJUDQLþHQMDUDFLRQDOQRJL]ERUDLNRMLVXþLPEHQLFLRGOXþLYDQMDQDNRMHVHPRåH SRVUHGQR LOL QHSRVUHGQR XWMHFDWL 3R VYRMLP RVQRYQLP NDUDNWHULVWLNDPD WHRULMD donošenja odluka usmjerena je na propisivanje koraka koje donositelj odluka treba VOLMHGLWLDNRåHOLGRQLMHWLUDFLRQDOQHRGOXNH7RMHSURSLVLYDQMHUHFHSWDSDVHXRþDYDMXüL QHGRVWDWNHRYRJDVXVWDYDNDVQLMHQDVWRMLRGJRYRULWLNDNRVHXVORåHQRMVLWXDFLMLVWYDUQR GRQRVHRGOXNH=DWRMHRVQRYQDNDUDNWHULVWLNDRYHWHRULMHGDRQDQDVWRMLXWYUGLWLVXVWDY GRQRãHQMDRGOXNDDQMH]LQDVXLVWUDåLYDQMDXVPMHUHQDQDSURFHVHNRMLPDRUJDQL]DFLMD YUãL VHOHNFLMXPRJXüLK SUDYDFD DNFLMH 8 RNYLUX WHRULMH GRQRãHQMD RGOXND UD]YLOL VX VH mnogi teorijski pravci kao što su: ekonomska teorija firme (Samuelson i Solow), teorija ELURNUDFLMH:HEHU0DUFK WHRULMDUDYQRWHåH6LPRQ LGUXJH 3RþHWDN SURãORJ VWROMHüD RELOMHåHQ MH ]QDþDMQRP SUHNUHWQLFRP X PDWHULMDOQRP razvoju sa širim implikacijama. U razvijenim zemljama dolazi do promjena u obujmu i VWUXNWXUL LQGXVWULMVNH SURL]YRGQMH 6SUHJD L]PH X SURL]YRGQMH L SRWURãQMH NRMH VH X]DMDPQRSRWLþXXVPMHUDYDMXUD]YRMQHWHQGHQFLMHXJRVSRGDUVWYXXSUDYFXDNWLYLUDQMD UHVXUVDXQHYL HQLPUD]PMHULPDNRMLX]WRQDGPDãXMXSRWHQFLMDOHUD]YLMHQLK]HPDOMD8 interakcijskim odnosima, potaknute i društvenoSROLWLþNLPDVSHNWLPDJRWRYRVYH]HPOMH VYLMHWD XNOMXþXMX VH X VSHFLILþQH WUDQVIRUPDFLMVNH SURFHVH 2JURPQD XODJDQMD X ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


]QDQVWYHQD L UD]YRMQD LVWUDåLYDQMD X SRVOMHGQMLK QHNROLNR GHVHWOMHüD NDUDNWHULVWLND VX NUXSQLK SURPMHQD NRMH LPDMX DNFHOHULUDMXüL NDUDNWHU LDNR VX QHXMHGQDþHQH SR LQWHQ]LWHWXXDSVROXWQRPVPLVOX 8NRQWHNVWXWDNRYLKRGQRVDXSRVOMHGQMHYULMHPHHYLGHQWQRMHLSRVWRMDQMHEURMQLK IHQRPHQDUHOHYDQWQLK]DRUJDQL]DFLMX0H XRVQRYQLPDVXSULMHVYHJDSRUDVWREXMPD SRVORYDQMD SRGX]HüD SRUDVW DVRUWLPDQD SURL]YRGD NRML SR XJUD HQRP ]QDQMX L UDGX SUHGVWDYOMDMX YUOR VORåHQH WYRUHYLQH ]DWLP VWYDUDQMH PXOWLQDFLRQDOQLK NRPSDQLMD NDR L]UD] VORåHQLK XYMHWD SD ]QDþDMQH SURPMHQH XQXWDU L L]YDQ SRGX]HüD V RGUD]LPD QD XYMHWHSRVORYDQMDWHSRORåDMSRGX]HüDNDRGLMHODRNUXåHQMDNRMLMHXVWDOQRMLQWHUDNFLMLV GUXJLP SRGX]HüLPD L GUXãWYHQR HNRQRPVNLP L SROLWLþNLP þLPEHQLFLPD 2YL RGQRVL SRVWDMXVYMHWVNLSURFHV2YDNRL]PLMHQMHQLPXYMHWLPDQLNODVLþQHQLQHRNODVLþQHWHRULMH QLVX GRUDVOH 6WYDUD VH REMHNWLYQD SRGORJD X NRMRM VX dosadašnje teorije i novi uvjeti SRWLFDM ]D GDOMQMD SURXþDYDQMD 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 društvenoHNRQRPVNLKLSROLWLþNLKRGQRVDDWHN ]DWLPSUHYODGDQLKSRVWDYNLWUDGLFLRQDOQLKWHRULMDRUJDQL]DFLMH 8VXYUHPHQRMWHRULMLRUJDQL]DFLMHSRVWRMHGYDWHRULMVNDNRQFHSWDNRQFHSWVXVWDYD LNRQFHSWSURMHNWQHRUJDQL]DFLMH .RQFHSW VXVWDYD 8 VYH EUåLP SURPMHQDPD RNUXåHQMD QDVWDMH SRWUHED GD VH RUJDQL]DFLMVNL SUREOHPL L SRMDYH REMDVQH WH QRYLP WHRULMVNLP L SUDNWLþQLP UMHãHQMLPD XWYUGL RVQRYD RUJDQL]DFLMH 7DNR GROD]L GR SRYH]LYDQMD RSüH WHRULMH VXVWDYD L WHRULMH RUJDQL]DFLMH.RQFHSWRUJDQL]DFLMHNDRVXVWDYDWUHWLUDRUJDQL]DFLMXNDRRWYRUHQLVXVWDY þLML 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 ]DMHGQLþNH NDUDNWHULVWLNH X logici izvršavanja organizacijskiKIXQNFLMD2YDMSULVWXSSROD]LLRGNULWHULMDSRVWRMDQRVWL NRQFHSWDVUHDOQRãüXLNULWHULMLPDNRMLPRUDMXRVLJXUDWLSULPMHQMLYRVWNRQFHSWDLQMHJRYX SRWSXQRVW 7HRULMD RUJDQL]DFLMH NDR VXVWDYD QDJODãDYD YDåQRVW NRPXQLNDFLMVNLK NDQDOD NRML WUHEDMX SRPRüL RGUåDYDQMH LQWHUQRJD VXVWDYD SULODJRGOMLYRJ XYMHWLPD RNUXåHQMD YDåQRVW SULQFLSD LQWHJULUDQMD DNWLYQRVWL ]DWLP SRVWRMDQMD YLãH FLOMHYD RUJDQL]DFLMH NRML VX SRYH]DQL DOL L DXWRQRPQL WH RUJDQL]DFLMH NDR GLQDPLþQRJ L RWYRUHQRJ VXVWDYD V YH]DPDLRGQRVLPDGLMHORYDVXVWDYDNDRFMHOLQHVGUXJLPVXVWDYLPDL]RNUXåHQMD 2YDNDY SULVWXS RUJDQL]DFLML SUHGVWDYOMD UHDOQLML L FMHORYLWLML RGQRV WHRULMH SUHPD VYRP RVQRYQRP SUHGPHWX LVWUDåLYDQMD D VWDY GD MH VYDND RUJDQL]DFLMD VWDOQR XJURåHQDRGVWUDQHXQXWUDãQMLKLYDQMVNLKGMHORYDQMDXSXüXMHQDWRGDWHRULMDVXVWDYD LSDNX]VYHHOHPHQWHSURJUHVLYQLMHJSULVWXSDQLMHRWLãODGDOMHRGSULKYDüHQLKSUDNWLþQLK rješenja svog vremena. 7RVHQDURþLWRRJOHGDXVWDYXGDRUJDQL]DFLMDXYLMHNXFHQWDUVYRJLQWHUHVDVWDYOMD RVWYDUHQMH VYRMLK FLOMHYD EH] RE]LUD QD GMHORYDQMH RNUXåHQMD WH GD WUHED RVWYDULYDWL GRPLQDFLMX VYRMLK FLOMHYD QDG FLOMHYLPD RNUXåHQMD .DNR VX RUJDQL]DFLMH VDPR RGUD]


karaktera društveno HNRQRPVNLK RGQRVD X NRMLPD SRVWRMH SUHG WHRULMX RUJDQL]DFLMH SRVWDYOMDVHSLWDQMHXNRMRMüHPMHULRQDNDR]QDQVWYHQDGLVFLSOLQDGRüLGRWRJDGDVX problemi sve manje metodološke, a sve više ideološke prirode. .RQFHSW SURMHNWQH RUJDQL]DFLMH .DNR VX VH ]DKWMHYL L NDUDNWHULVWLNH RNUXåHQMD ]QDWQR SURPLMHQLOL X RGQRVX SUHPD RUJDQL]DFLML D L VDPH RUJDQL]DFLMH VX SRVWDOH PQRJRNRPSOHNVQLMLVXVWDYLVPQRJRSRGVXVWDYDNRMHMHVYHWHåHRUJDQL]LUDWLSUDNVD PRGLILFLUD NRQFHSW RUJDQL]DFLMH NDR VXVWDYD 1DVWDMH NRQFHSW SURMHNWQH RUJDQL]DFLMH þLMH VX RVQRYQH ]QDþDMNH X WUDåHQMX HODVWLþQLMH RUJDQL]DFLMVNHIRUPHNRMD üH LSDN ELWL GRYROMQR þYUVWD L HNRQRPVNL SRVWRMDQD X RGQRVX SUHPD NRQNXUHQFLML L L]PLMHQMHQLP XYMHWLPDUDGD3UDNWLþQDUMHãHQMDLWHRULMVNDVKYDüDQMDXVPMHUDYDMXVHQDL]JUD LYDQMH RUJDQL]DFLMVNH IRUPH NRMD üH ELWL X IXQNFLML L]YUãDYDQMD RGUH HQLK ]DGDWDN 6WYDUD VH NRQFHSW RUJDQL]DFLMH ]D VSHFLILþQH ]DGDWNH RGQRVQR SURMHNWH 6 YUHPHQRP VH WUDQVIRUPLUD RUJDQL]DFLMD X SUDYFX VSHFLMDOL]DFLMH L GLIHUHQFLMDFLMH RUJDQL]DFLMVNLK VWUXNWXUDSDVHVWYDUDMXSURMHNWQHRUJDQL]DFLMHLVXVWDYXSUDYOMDQMDSURMHNWRP7DNRVH IXQNFLRQDOQD RUJDQL]DFLMDVYH YLãHSULODJR XMHVXVWDYXSURMHNWDPDGDMHXSUDNVLþLVWL SURMHNWQL VXVWDY RVWYDUHQ X PDORP EURMX RUJDQL]DFLMD ,SDN RVQRYQD MH NDUDNWHULVWLND NRQFHSWD SURMHNWQH RUJDQL]DFLMH X VWYDUDQMX WDNYLK RUJDQL]DFLMVNLK IRUPL NRMH üH ELWL PDNVLPDOQRSULODJRGOMLYHSURPMHQDPDXRNUXåHQMX

32'8=(û(.$262&,2 EKONOMSKA I DRUŠTVENA 65(',1$

3RGX]HüH NDNYR MH GDQDV LPD VYRMH SRMDYQH REOLNH NDR VXVWDY 7L VX SRMDYQL oblici povijesno uvjetovani razvojem društva i društvenih proizvodnih snaga, pa su SUHPD WRPH UD]OLþLWL X UD]QLP ID]DPD HNRQRPVNRJ L GUXãWYHQRJ UD]YRMD 8 LVWR MH YULMHPHLVDPWDMSRMDYQLVXVWDYVYRMLPREOLNRPRUJDQL]DFLMHUDGDLVUHGVWDYDSRYUDWQR GMHORYDRQDUD]YRMGUXãWYDNDRMHGDQRGþLPEHQLNDWRJUD]YRMD Još u primitivnom stadiju razvoja ljudskoga društva imamo prve pojavne oblike RUJDQL]DFLMVNHVSUHJHUDGDLVUHGVWDYD7RMHELRMHGQRVWDYDQVXVWDYVSUHJHþRYMHNDL QMHJRYD RUX D DOL V UD]YRMHP GUXãWYD WDM VXVWDY SRVWDMH VYH VORåHQLML L UD]YRMHP SURL]YRGQLK VQDJD L GUXãWYHQLK RGQRVD QD RGUH HQRP VWXSQMX UD]YRMD QDVWDMH SRGX]HüH NDR RGUH HQL REOLN RUJDQL]DFLMH UDGD L VUHGVWDYD 'DQDV MH VXYUHPHQR SRGX]HüH VORåHQ VXVWDY VD VORåHQRP VWUXNWXURP L V PQRJREURMQLP þLPEHQLFLPD L VQDJDPDNRMHRVLJXUDYDMXIXQNFLRQLUDQMHWDNYHVWUXNWXUH 3RGX]HüH MH NDR RUJDQL]LUDQL REOLN HNRQRPVNH DNWLYQRVWL VYRMLP UD]YRMHP L UD]YRMHP GUXãWYD PLMHQMDOR VYRM VDGUåDM L VYRMD RELOMHåMD ,] WRJD MH QDVWDR L SUREOHP QMHJRYDUD]OLþLWRJGHILQLUDQMDLUD]OLþLWRJRSLVDNDNRVDVWDMDOLãWDSRWUHED LVWUDåLYDQMDWDNRLVDVWDMDOLãWDSUDNWLþQLKRSHUDWLYQLKFLOMHYDLFLOMHYDGUXãWYHQHLSUDYQH UHJXODWLYHSRORåDMDSRGX]HüDXRGQRVXQDRVWDOHGUXãWYHQHVWUXNWXUH 6XYUHPHQR SRGX]HüH LPD VYRMVWYD RUJDQL]LUDQH VDPRVWDOQH HNRQRPVNH FMHOLQHLPRåHVHGHILQLUDWLNDRVNXSOMXGLNRMLNRULVWHüLVUHGVWYD]DSURL]YRGQMX VYRMLP RUJDQL]LUDQLP DNWLYQRVWLPD REDYOMDMX RGUH HQX IXQNFLMX X SURFHVX društvene UHSURGXNFLMH 7R EL ELOR QDMRSüHQLWLMH ]DMHGQLþNR RELOMHåMH VXYUHPHQRJD SRGX]HüD NRMH PH XWLP L GDQDV SURåLYOMDYD L]YDQUHGQR ]QDþDMQH WUDQVIRUPDFLMH X ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


VYRMRM RUJDQL]DFLMVNRM VWUXNWXUL 'DQDV VH SRGX]HüH XYHOLNH UD]OLNXMH L RG REOLND SULYUHGQH RUJDQL]DFLMH NRML MH SRVWRMDR VYH GR QHGDYQR 3URPMHQRP HNRQRPVNLK L GUXãWYHQLK RGQRVD NRML JD RNUXåXMX L SRGX]HüH VH SULVLOMDYD GD VYRMX RVQRYQX SULYUH LYDþNXIXQNFLMXãWRYLãHSUHYODGDLGDVHQDMHGDQQRYQDþLQXNORSLXL]PLMHQMHQH RGQRVH VYRJD RNUXåHQMD 7D SURPMHQD X ELWL SRGX]HüD RJOHGD VH þDN L X VDPRP QMHJRYRPSRMPX,DNRMHRYDPHWDPRUIR]DSRMDYDVYMHWVNLKUD]PMHUDLSDNMHþLQMHQLFD GD MH SULURGD L]PLMHQMHQRJ SRORåDMD L XORJH SRGX]HüD QDMRþLWLMH RYLVQD R GUXãWYHQLP RGQRVLPD X SURL]YRGQML L R RUJDQL]DFLML WLh odnosa, o društvenom i ekonomskom VSHNWUXXNRMHPXVHSRGX]HüHQDOD]LLXNRMHPXVHWLRGQRVLQDMEUåHPLMHQMDMX 3RUHG GUXãWYHQLK RGQRVD GUXJL ]QDþDMDQ þLPEHQLN X SURPMHQL IXQNFLRQLUDQMD SRGX]HüD RJOHGD VH L X LQWHQ]LYQRP UD]YRMX ]QDQRVWL L WHKQLNH NRML VYRMLP XWMHFDMHP XYMHWXMX NUXSQX RUJDQL]DFLMVNX L HNRQRPVNX WUDQVIRUPDFLMX SRGX]HüD 6XYUHPHQR SRGX]HüHQDVWRMLVHSULODJRGLWLXYMHWLPDUD]YRMD]QDQRVWLLWHKQLNHLSUHGYLGMHWLEXGXüH SRVOMHGLFH WRJ UD]YRMD X VYRP SULODJR DYDMX SUHLVSLWXMH VWDQMH FMHORNXSQRJD proizvodnog procesa, tehnološke razine i procesa rada, stanje sirovina i potrebe za QRYLP SURL]YRGLPD VWDQGDUGH L QRUPDWLYH WUåLãQX SROLWLNX L WUåLãQL SRORåDM SUHLVSLWXMH VXVWDYUXNRYR HQMDLXSUDYOMDQMDLQIRUPDFLMDLRGOXþLYDQMDNDGURYVNXSROLWLNXLSRVHEQR SRORåDM L XORJX þRYMHND X SURFHVX SURL]YRGQMH -HGDQ RG ]QDþDMQLMLK QRYLK HOHPHQDWD NRML XOD]L X SRGX]HüH V QRYRP WHKQLNRP MHVW L ]QDQVWYHQR L WHKQLþNR REMHNWLYL]LUDQMH PDVRYQH SURL]YRGQMH L VYLK RGOXND X VYH]L V QMRP L QMH]LQLP SODVPDQRP QD WUåLãWX 1RYRPMHVWRSRORåDMLXORJDSRGX]HüD]DKWLMHYDMXSRWSXQXHNRQRPVNXLRUJDQL]DFLMVNX UDFLRQDOQRVW RGOXND L QDMYLãL PRJXüL VWXSDQM VLJXUQRVWL X SUHGYL DQMLPD %LOR NDNRYD greška ima ogromne ekonomske posljedice a ispravno rješenje ima VYRMHHNRQRPVNHL društvene efekte. 'DQDVVXYUHPHQRSRGX]HüHPRUDNRULVWLWLPHWRGHSRVORYQHRULMHQWDFLMHXVXVWDY SULNXSOMDQMD LQIRUPDFLMD L VXVWDYX LQWHUQH FLUNXODFLMH LQIRUPDFLMD SXWHP QRYLK PHWRGD donošenja odluka, transmisije tih odluka i rukRYRGQLK L GUXJLK LPSXOVD ]D DNFLMX L L]YUãHQMH UDGQLK ]DGDWDND D WR MH VYH ELWQR RUJDQL]DFLMVNL UD]OLþLWR QHJR ãWR MH ELOR X SRGX]HüX XQD]DG QHNROLNR GHVHWDND JRGLQD ,DNR VX ]QDQRVW L WHKQLND SULMH VYHJD SURGUOH X SURL]YRGQX DNWLYQRVW SRGX]HüD QMLKRY XWjecaj se sve više širi i na NRPHUFLMDOQX L ILQDQFLMVNX IXQNFLMX DOL MRã YLãH QD RUJDQL]DFLMX L LVWUDåLYDQMH 8SUDYR SURGRU]QDQRVWLLWHKQLNHXRUJDQL]DFLMVNHLVWUDåLYDþNHLUD]YRMQHDNWLYQRVWLSRGX]HüD GDMH WRM SRMDYL NDUDNWHULVWLþDQ QRY SUDYDF X UD]YRMX VXYUHPHQRJD SRGX]HüD 7DNR SRGX]HüH UD]YRMHP NRPSOHNVQLK HNVWHUQLK L LQWHUQLK YH]D VYH YLãH SURãLUXMH VYRMX XORJX L ]DGDWNH L QD SRGUXþMH GUXãWYHQH QDGJUDGQMH SRVWDMH RUJDQL]DWRU L QRVLWHOM LVWUDåLYDþNH DNWLYQRVWL X GRPHQL ]QDQRVWL L WHKQLNH DNWLYDQ MH þLPEHQLN X RSüHP SROLWLþNRP L HNRQRPVNRP UD]YRMX D SUL WRPH RUJDQL]DFLMD WLK DNWLYQRVWL LPD SUHVXGQX XORJX ]D VWDQMH L SHUVSHNWLYX UD]YRMD 7R XMHGQR ]QDþL GD MH SULPMHQD WHRULMH RUJDQL]DFLMH]DUDGLSRVORYDQMHSRGX]HüDELWQDRGUHGQLFDQMHJRYHSHUVSHNWLYH 3RGX]HüH NDR RUJDQL]DFLMD LPD GYD DVSHNWD 3UYL MH VRFLMDOQL MHU MH RQR RUJDQL]DFLMDOMXGLXNRMRMSRVWRMHRGUH HQLPRWLYLL LQWHUHVL ]DXGUXåLYDQMHPDGUXJLMH IXQNFLRQDOQL MHU MH RQR RUJDQL]DFLMD XVPMHUHQD QD RVWYDUHQMH RGUH HQLK HNRQRPVNLK FLOMHYD NRML VX ]DMHGQLþNL =DWR DNR åHOLPR RVWYDULWL RSWLPDOQH HNRQRPVNH FLOMHYH SRWUHEQR MH RUJDQL]LUDWL SRGX]HüH WDNR GD PRåH 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 UMHãDYDQMH SURSRUFLMD L]PH X VDVWDYQLK HOHPHQDWD NRML þLQH VXãWLQX RUJDQL]DFLMH FLOMD ]DGDWND RUJDQD VUHGVWDYD L IXQNFLMD 2UJDQL]DFLMD SRGX]HüD 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 uspješno IXQNFLRQLUDOD QD RGJRYDUDMXüL QDþLQ SRNUHüH 2YR VH SRVWLåH VWDOQLP RWNODQMDQMHP GLVSURSRUFLMDNRMHVHMDYOMDMXXQXWDUVXVWDYQLKHOHPHQDWDLXVSRVWDYOMDQMHPSURSRUFLMDL RGUH HQRJ RSWLPDOQRJ UHåLPD .DNR VH QLYR UD]YLMHQRVWL SRMHGLQLK VDVWDYQLK HOHPHQDWD RUJDQL]PD NDR ãWR MH SRGX]HüH VWDOQR PLMHQMD WR SRVWRML VWDODQ SURFHV UHRUJDQL]DFLMH =DWR NDåHPR GD MH RUJDQL]DFLMD SRGX]HüD GLQDPLþDQ SURFHV XYMHWRYDQ X SUYRP UHGX þLPEHQLNRP SULPMHQH ]QDQVWYHQH RUJDQL]DFLMH UDGD 0DNROLNRGDMHSRGX]HüHXSUYRPUHGXHNRQRPVNLLRUJDQL]DFLMVNLVXVWDYRQRMHXLVWR YULMHPH L RGUH HQD GUXãWYHQD FMHOLQD 3RGX]UüH MH QDMEROMD VOLND XNXSQRVWL GUXãWYHQR HNRQRPVNLKLSROLWLþNLKRGQRVDGUXãWYDXNRMHPXHJ]LVWLUD2QRMHVDPRGLRVWUXNWXUH ]DMHGQLFH NDR ãLUH GUXãWYHQH VUHGLQH 2UJDQL]DFLMD SRGX]HüD XYLMHN MH LPDQHQWQD ukupnoj organizaciji društva.

32-$0,9567(32'8=(û$

3RGX]HüH MH VDPRVWDOQD JRVSRGDUVND WHKQLþND L GUXãWYHQD FMHOLQD X YODVQLãWYX RGUH HQLK VXEMHNDWD NRMD SURL]YRGL GREUD LOL XVOXJH ]D SRWUHEH WUåLãWD NRULVWHüL VH RGJRYDUDMXüLP UHVXUVLPD L VQRVL SRVORYQL UL]LN UDGL RVWYDUHQMD dobiti i drugih ekonomskih i društvenih ciljeva 3RGX]HüH MH SUDYQD RVRED NRMD REDYOMD JRVSRGDUVNX GMHODWQRVW UDGL RVWYDUHQMD GRELWL D SRG JRVSRGDUVNRP GMHODWQRãüX SRGUD]XPLMHYD VH SURL]YRGQMDLSURPHWUREDLREDYOMDQMHXVOXJDQDWUåLãWX %H]RE]LUDQDREOLNHYODVQLãWYDVYDSRGX]HüDLPDMXLVWLSRORåDMSUDYDREDYH]HL RGJRYRUQRVW 3RGX]HüHVWMHþHVYRMVWYRSUDYQHRVREHXSLVRPXVXGVNLUHJLVWDUDSRGSUDYQRP RVRERP VPDWUD VH GD SRGX]HüH PRåH ELWL YODVQLNRP SRNUHWQLK L QHSRNUHWQLK VWYDUL VWMHFDWLSUDYRLSUHX]LPDWLREYH]HPRåHWXåLWLLELWLWXåHQR 2VQLYDþLSRGX]HüDPRJXELWLIL]LþNHLSUDYQHRVREHDãWRVHWLþHYODVQLãWYD SRGX]HüDPRJXELWLX privatnom vlasništvu MDYQom vlasništvu i mješovitom vlasništvu. 'D EL VH PRJOR RVQRYDWL SRGX]HüH L XVSMHãQR SRVORYDWL WUHEDMX VH LVSXQLWL RGUH HQLSUHGXYMHWL7LVXSUHGXYMHWL SRVWRMDQMHSRGX]HWQLNDLSRGX]HWQLþNHLQLFLMDWLYHL RGJRYDUDMXüLJRVSRGDUVNLLGUXãWYHQLXYMHW ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


3RGX]HWQLN MH RVRED VSUHPQD GD VYRMH VSRVREQRVWL ]QDQMH L SRVORYQL GXK L VUHGVWYD X] UL]LN XVPMHUL X SRGX]HWQLþNX DNWLYQRVW. Poduzetništvo je djelatnost SRGX]HWQLNDXVPMHUHQDQDRVQLYDQMH RUJDQL]LUDQMHL VWDOQR XQDSUH HQMHJRVSRGDUVNH DNWLYQRVWLVFLOMHPSRGPLUHQMDSRWUHEDWUåLãWDLRVWYDUHQMDGRELWLSURILWD 7HPHOMQLJRVSRGDUVNLSUHGXYMHWL]DRVQLYDQMHLXVSMHãDQUDGSRGX]HüDMHVX YDQMVNLSUHGXYMHWLSRWUHEHWUåLãWDSRVWRMDQMHLGRVWXSQRVWUHVXUVD L XQXWDUQMLSUHGXYMHWLSUHGPHWSRVORYDQMDSRWUHEDQNDSLWDONDGURYL VUHGVWYDLSUHGPHWLUDGD 3RGX]HüDNDRJRVSRGDUVNHWHKQLþNHLGUXãWYHQHFMHOLQHLPDMXLVWDNQXWRPMHVWRL ulogu u društvenoj zajednici, a s obzirom na gospodarske, pravne i organizacijske DVSHNWH PRJXüH MH RGUHGLWL YHOLNL EURM NULWHULMD ]D QMLKRYR UD]YUVWDYDQMH 7DNR VH SRGX]HüDPRJXUD]YUVWDWLSUHPDNULWHULMLPD društveno JRVSRGDUVNRJDVXVWDYD oblika vlasništva nad sredstvima za proizvodnju YUVWHJRVSRGDUVNHGMHODWQRVWL YUVWHORNDFLMHSRGX]HüD SRYH]DQRVWLSRGX]HüDVSDUWQHULPD tehnološkHUD]LQHSRGX]HüDL RVWYDUHQRJDSRVORYQRJUH]XOWDWD

&,/-(9,25*$1,=$&,-(32'8=(û$

6YDNRSRGX]HüHLPDVYRMHFLOMHYH9HüNRGVDPRJRVQLYDQMDSRGX]HüDSRVWDYOMD VHFLOMLVYUKDSRVWRMDQMDSRGX]HüD Zašto se postavljaju ciljevi? Zato što ciljevi trebaju osigurati polazišta na osnovi NRMLKüHVHGRQRVLWLVYHRGOXNHYDåQH]DEXGXüQRVWSRGX]HüD%H]GHILQLUDQMDFLOMHYD SRGX]HüHELSOXWDORSRSXWEURGDEH]NRUPLODDNDNRRVQLYDþLPDSRGX]HüDWRQHPRåH ELWL FLOM SRVWDYOMD VH VDPR SLWDQMH MHVX OL FLOMHYL UHDOQR SRVWDYOMHQ RGQRVQR MHVX OL RVWYDULYL &LOMHYL VH PRJX SRVWDYLWL ]D SRGX]HüH NDR FMHOLQX DOL L ]D QMHJRYH SRMHGLQH GLMHORYH ýHVWR FLOMHYL QLVX MDVQR SRVWDYOMHQL QD VYLP QLYRLPD RUJDQL]DFLMH 0H XWLP L]QLPQRMHYDåQRGDVHVYLFLOMHYLXSRGX]HüXMDVQRGHILQLUDMX LGDVXVYLXVPMHUHQL X istom pravcu. Velika opasnost prijeti ako odjel nabave utvrdi cilj "kupiti što jeftinije", a GD X LVWR YULMHPH WHPHOMQL FLOM X RGMHOX SURL]YRGQMH EXGH SURL]YRGQMD V PLQLPDOQLP RWSDGRP-DVQRMHGDRYLFLOMHYLQHYRGHXLVWRPSUDYFXMHUUDGQLFLQDEDYHQHYRGH UDþXQDRNYDOLWHWLDFLOMSURL]YRGQMHQHELELRRVWYDULY -HGQDNR WDNR YDåQR MH GD LQGLYLGXDOQL FLOMHYL UDGQLND NRUHVSRQGLUDMX V FLOMHYLPD UDGQLKPMHVWDLRGMHODDRGMHODVWHPHOMQLPFLOMHPSRGX]HüD


âWR MH SRWUHEQR XþLQLWL GD FLOMHYL EXGX ]DMHGQLþNL" 7UHED KDUPRQLþQR SRVWDYLWL FLOMHYHGLMHORYDLFMHOLQHMHUVHVDPRWDNRSRGX]HüHVQMLPDPRåHXVSMHãQRUXNRYRGLWL 1RWUHEDSRVWDYLWLMRãMHGQRYDåQRSLWDQMH-HVXOLFLOMHYLUHDOQRSRVWDYOMHQL"âWRMH RUJDQL]DFLMD VORåHQLMD WHåH MH QD RYR SLWDQMH RGJRYRULWL 7R QLMH ODNR QL X PDORP SRGX]HüX ,VWLQD QDMODNãL MH RGJRYRU X SRGX]HüX V MHGQLP ]DSRVOHQLP X NRMHPX MH SRGX]HWQLNLPHQDGåHUDOLãWRMHVFLOMHYLPDLNDNRLKGHILQLUDWLXYHOLNLPSRGX]HüLPD" &LOMHYLSRGX]HüDMDVQRVXGHILQLUDQLWHNNDGDVHPRåHGDWLGHFLGLUDQRGJRYRUQD QHNROLNRSLWDQMD(YRWLKSLWDQMD MHOLIRUPXOLUDQFLOMRSVWDQND" MHOLFLOMVWDOQLUDVW" MHOLFLOMELWLYHOLN" MHOLFLOMELWLHILNDVDQ" MHOLFLOMRVWYDUHQMHSURILWD" MHOLFLOMXYLMHNELWLSURILWDELODQ" $NRVXRGJRYRULQDRYDSLWDQMDSR]LWLYQLYLGMHWLüHPRãWRVHWUHEDQDSUDYLWLGDEL VHRYLFLOMHYLRVWYDULOL &LOM RSVWDQND SUHWSRVWDYOMD GD MH SRGX]HüH RVQRYDQR V WRþQR RGUH HQLP ]DGDWNRPGDVHWUXGLWH]DGDWNHLVSXQLWLSDMHWRWHPHOMQDSUHWSRVWDYNDGDüHVHLFLOM RSVWDQND RVWYDULWL &LOM RSVWDQND WHPHOML VH L QD LQWHUHVX ]DSRVOHQLK GD ]DGUåH SRVDR GD UHGRYQR SULPDMX SODüX WH GD QDSUHGXMX X KLMHUDUKLMVNRM OMHVWYLFL SRVORYD L RGJRYRUQRVWL=DSUDYRPLQLPDOQLFLOMVYDNRJDSRGX]HüDPRUDELWLFLOMRSVWDQNDLDNRMH RSDVQRVWRGSURSDVWLVWDOQRSULVXWQDXUD]PLãOMDQMLPDPHQDGåPHQWDL]DSRVOHQLKYLãH RGELORNRMHGUXJHRSDVQRVWL'REURMHXSRGX]HüXSRYUHPHQRPDNROLNRVHWUHQXWQR SRVORYDQMHGREURRGYLMDSRGVMHWLWLQDVWDOQXRSDVQRVW]DRSVWDQDN 7UåLãQL XYMHWL SRVORYDQMD VWDOQD VX SULMHWQMD RSVWDQNX SRGX]HüD L]QHQD HQMD VX XYLMHNPRJXüDLFLMHOLVHVXVWDYXWUHQXWNXPRåHXQLãWLWL7RVHRGQRVLNDNRQDSRMHGLQH GLMHORYHWDNRLQDFLMHORSRGX]HüHäLYRWQLYLMHNSRGX]HüDSXQMHQHL]YMHVQRVWLDGDVX RSDVQRVWL RSVWDQND VWDOQR SULVXWQH QDMEROMH JRYRUH VWDWLVWLþNL SRGDFL R JDãHQMX SRGX]HüD'QHYQRVHWRGRJD DWLVXüDPDSRGX]HüD,]WRJDVHUD]ORJDLFLOMRSVWDQND SRVWDYOMDNDRSUYLFLOMNRMLSRGX]HüHPRUDRVWYDULYDWL &LOM RVLJXUDQMD UDVWD SUHGVWDYOMD WHåQMX VYDNRJ SRGX]HüD 7DM FLOM QLMH RVWYDULY VDPSRVHEL3RGX]HüHPRUDMDVQRGHILQLUDWLãWRXSRGX]HüXWUHEDRVWYDULWLUDVW&LOMHYL UDVWD PRJX ELWL PQRJREURMQL L QH ]QDþH XYLMHN UDVW FMHORNXSQRJD SRGX]HüD 1HNR SRGX]HüHüHFLOMHPUDVWDR]QDþLWLUDVWGLRQLFDGRNüHQHNRGUXJRSRGX]HüHUDVWVYRMLK GLRQLFD RFLMHQLWL VDPR VUHGVWYRP ]D UDVW SURILWD .DGD EL VYD SRGX]HüD SRG VYDNX FLMHQX WHåLOD UDVWX SD WR L XVSLMHYDOD SRVWDYOMD VH SLWDQMH NDNR EL VH WR RGUD]LOR QD prirodne resurse, posebno na nenadoknadive energente. Naime, poštR VH XYLGLR WDM SUREOHP SODVLUDQD MH W]Y LGHMD QXOWRJ UDVWD V FLOMHP XVSRUDYDQMD HNVSORDWDFLMH QHQDGRNQDGLYLKUHVXUVD0H XWLPYMHURMDWQLMHMHGDMHWRWHRULMVNDSUHWSRVWDYNDLOL LGHDOLVWLþNLSULVWXSSUREOHPDWLFLUDVWDMHUMHWHãNRSRYMHURYDWLGDELL]WLKUD]ORJDELORNRMH SRGX]HüHRGXVWDORRGFLOMDUDVWD ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


9DOMD LVWDNQXWL L þLQMHQLFX GD PQRJD SRGX]HüD X VYRM FLOM QH XYUãWDYDMX LGHMX R UDVWX1DMþHãüHVXWRPDODLOLVUHGQMDSRGX]HüDþLMLYODVQLFLQHPDMXQDPMHUXSULVWDWLQD GRGDWQD QDSUH]DQMD QL X ILQDQFLMVNRP QLWL X ELOR NRMHP GUXJRP SRJOHGX 2VLP WRJD WDNYD SRGX]HüD PDOD LOL VUHGQMD X WUHQX NDGD SUHUDVWX X YHüD SUHVWDMX ELWL X SUHWHåLWRP YODVQLãWYX RVQLYDþD ãWR LPD SVLKRORãNL HIHNW NRG GRWDGDãQMLK YHüLQVNLK YODVQLND D L] WRJD þHVWR QDVWDMX ]QDþDMQL SRUHPHüDML X YR HQMX SRGX]HüD 1HNL YODVQLFL SRGX]HüD XSUDYR LPDMX FLOM QH GRSXVWLWL UDVW SD VH L WR VPDWUD HIHNWQRP SRVORYQRPVWUDWHJLMRP &LOMGDVHSRVWDQHYHOLNSUHGVWDYOMD]DSUDYRSUYLNRUDNUHDOL]DFLMHFLOMDUDVWDMHU VDPRSRVWL]DQMHYHOLþLQH]QDþLLUDVW7DNRFLOMSRVWDMHLVUHGVWYRGDVHSRVWLJQHåHOMHQD YHOLþLQDSRGX]HüD3RVWDYOMDVHSLWDQMHãWRWR]QDþLELWLYHOLN"9HüLQDPHQDGåHUDNDGD SULND]XMH YHOLþLQX VYRJD SRGX]HüD X SUYL SODQ VWDYOMDMX YHOLþLQX SURILWD QHNL LVWLþX YULMHGQRVWL]YR]DQHNLXNXSQXYULMHGQRVWDNWLYHSRGX]HüDQHNLWUåLãQXYULMHGQRVWLOLSDN WUåLãQXSR]LFLMXLGUXJR $ãWR ]DSUDYR ]QDþLELWL YHOLNNDGDVHUDGLRJRVSRGDUVNRMRUJDQL]DFLML" 6YMHWVNH PHJD NRPSDQLMH SRSULOLþQR WUSH ]ERJ VYRMH YHOLþLQH 6WDOQR VX X FHQWUX SDåQMH QDMþHãüH NULWL]LUDQL DNWLYQRVW ]HOHQLK L VO LOL VX SUHG XGDURP ]DNRQVNLK SURSLVD NDR ãWRMHVOXþDMVNRPSDQLMRP0LFURVRIWNRMDVHþDNRGOXNRPYODVWLPRUDUD]GYRMLWLQD GYLMH PDQMH NRPSDQLMH 2þLWR QLMH XYLMHN UMHãHQMH X FLOMX ELWL YHOLN ,VWR WDNR YHOLþLQD NRPSDQLMHQHMDPþLLRSVWDQDN3R]QDWHVXPQRJHYHOLNHNRPSDQLMHNRMHGDQDVYLãHQH SRVWRMH &LOM GD VH EXGH HILNDVDQ QDMþHãüH QLMH SULPDUDQ PD NROLNR QHORJLþQR ]YXþDOR 1RLSDNMHWRORJLþQRMHUJRWRYRGDQHPDSRGX]HüD]DNRMHVHPRåHUHüLGDMH HILNDVQR =D XQDSUH HQMH SRVORYDQMD XYLMHN LPD SURVWRUD D XSUDYR VH UDGL WRJD HILNDVQRVW XJUD XMH X FLOMHYH 1DLPH L HILNDVQRVW SRQHNDG PRåH L]JXELWL VPLVDR 1D SULPMHU DNR WUåLãWH YLãH QH WUDåL RGUH HQL SURL]YRG HILNDVQRVW X QMHJRYRM SURL]YRGQML QHPD QLNDNRYRJ VPLVOD ýHVWR L GREUR SD þDN L HILNDVQR REDYOMHQL SRVORYL QHPDMX VYRMHHNRQRPVNRRSUDYGDQMH $OL DNR VH X SRVORYQX SROLWLNX QH XJUDGL FLOM HILNDVQRVWL PRåH VH ODNR RþHNLYDWL VXSURWQL HIHNW D WR ]QDþL QHHILNDVQRVW (ILNDVQRVW ]DSUDYR LPD FLOM RPRJXüLWL GD VH SRVORYL LVSUDYQR L]YUãH 7R X LVWR YULMHPH SUHGVWDYOMD GYD FLOMD NRML VH QDMþHãüH QDVWDYOMDMXQDFLOMRVWYDUHQMDSURILWD &LOMRVWYDUHQMDSURILWDPQRJDSRGX]HüDXJUD XMXXVWDUWXVYRJDRVQLYDQMD7RMH LORJLþQRMHUMHWRVYUKDRVQLYDQMDSRGX]HüD$OLDNRSRGX]HüHSODQLUDRVWYDULWLSURILWX WRþQR RGUH HQRM YHOLþLQL D RVWYDUL JD VD PDQMH WDGD QLMH RVWYDUHQ FLOM ,SDN SRVWDYOMDVHSLWDQMH]QDþLOLXVSMHKILUPHVDPRFLOMRVWYDUHQMDSURILWD 'D DNR VH RVWYDUXMH RþHNLYDQL LOL YHüL SURILW =D HNRQRPLVWH MH RþLWR YDåQLML FLOM ostvarenje profitabilnosti. Zašto? &LOM GD VH XYLMHN EXGH SURILWDELODQ QDMYMHURMDWQLMH VDGUåL X VHEL VYH SUHWKRGQH FLOMHYH $NR SRGX]HüH RVWYDUL RGJRYDUDMXüL SURILW SLWDQMH MH NROLND MH WR SURILWDELOQRVW 1DLPHPLOLMXQQRYþDQLKMHGLQLFDPRåHLPDWLSURILWDELOQRVWRGDOLL3LWDQMHMH


NROLNL MH XORåHQL NDSLWDO L NROLND MH SURILWDELOQRVW 7R ]QDþL GD MH YDåQLML YHüL SRVWRWDN SURILWDQDXORåHQLNDSLWDOQHJRYHOLNLSURILWXDSVROXWQRPL]QRVXDGDXLVWRYULMHPHWR SUHGVWDYOMDPDOXSURILWDELOQRVW'DNOHQDMYDåQLMLMHFLOMRVWYDULWLãWRMHPRJXüHYHüL SULQRVQDXORåHQDVUHGVWYDLOLSULQRVQDDQJDåLUDQLNDSLWDO &LOMHYL SRGX]HüD 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 GLRQLþDUL YODVQLFL MHU RQL L XODåX X SRGX]HüH GD QDMSULMH ]DGRYROMH VYRMH LQWHUHVH , VYH GRN RVLJXUDYDMX VYRM LQWHUHVSURILW ]DGRYROMHQDMHVYUKDSRVWRMDQMDSRGX]HüD 0H XWLP QL WDM LQWHUHV QH EL ELOR PRJXüH ]DGRYROMLWL GD SRGX]HüH QHPD NXSFH VYRMLK SURL]YRGD LOL XVOXJD =DWR MH GUXJD WHPHOMQD VYUKD SRVWRMDQMD SRGX]HüD ]DGRYROMHQMH LQWHUHVD NXSDFD ýLP VH L]JXEL ]DGRYROMVWYR NXSDFD ]DSRþLQMH SURSDVW SRGX]HüDL]ERJWRJDVHVYDNRSRGX]HüHWUXGLRVLJXUDWLYLVRNVWXSDQMRGJRYRUQRVWL]D VYRMHSURL]YRGHLXVOXJHLSRVHEQR]DQDþLQSURGDMHSURL]YRGDLOLXVOXJD 1DNRQ NXSDFD ]DGRYROMVWYR ]DSRVOHQLK PRUD ELWL VWDOQD VYUKD SRGX]HüD 6XYUHPHQR SRGX]HüH ]DSRVOHQH QH WUHWLUD NDR QHRSKRGQL GLR WHKnološkoga procesa, YHüVXEMHNWDRGSUHVXGQHYDåQRVWL]DRSVWDQDNSRGX]HüD2GQRVSUHPD]DSRVOHQLPD ELWQR MH SURPLMHQMHQ X RGQRVX QD VWDYRYH NODVLþQLK WHRULMD RUJDQL]DFLMH SRGX]HüD 'DQDVYULMHGLSUDYLOR QH]DGRYROMVWYR]DSRVOHQLK QLVNa proizvodnost, nered, štrajkovi ]DGRYROMVWYR]DSRVOHQLK YLVRNDSURL]YRGQRVWPLUSURVSHULWHW 9ODVQLNSRGX]HüDNDGDVHMDYOMDVDPRXXOR]LSRGX]HWQLND YRGLSRVHEQXEULJXR ]DGRYROMHQMX PHQDGåPHQWD 0HQDGåHUL VX WDNR HU UDGQLFL V QDMYHüLP VWXSQMHP RGJRYRUQRVWL DOL L V QDMYHüLP SUDYLPD X NRPSDQLMDPD 2QL VX ]DSUDYR WHKQRORãNR RUJDQL]DFLMVND YODVW L V RE]LURP QD WR QMLKRYR ]DGRYROMVWYR L ]DGRYROMHQMH QMLKRYLK LQWHUHVDPRUDELWLSRWSXQR 3RWSXQD VYUKD SRVWRMDQMD SRGX]HüD UHDOL]LUDQD MH WHN NDGD XVSLMH ]DGRYROMLWL L LQWHUHVH RQLK V NRMLPD QLMH X REYH]QLP RGQRVLPD 7DNR SRGX]HüH QDVWRML ]DGRYROMLWL interese brojnih društvenih grupa, kao što su humanitarne, sportske, kulturne i ]QDQVWYHQHMHUWLPHSRVWLåHMRãMHGDQQHHNRQRPVNLFLOMDWRMHGUXãWYHQLXJOHG 1HPD SRWUHEH SRVHEQR LVWLFDWL NDNR SRGX]HüH EH] SRJRYRUD PRUD LVSXQMDYDWL zakonske obveze, jer bi u suprotnom kršilo temeljne društvene norme.

9567(32'8=(û$6$67$-$/,â7$ DRUŠTVENO (.21206.,+6867$9$

U suvremenom svijetu (još uvijek) egzistiraju dva društvenoHNRQRPVNDVXVWDYD 7R VX NDSLWDOL]DP L VRFLMDOL]DP ,VWLQD VYH MH PDQML EURM ]HPDOMD VD VRFLMDOLVWLþNLP VXVWDYRPDOLQMLKRYD YHOLþLQDLSROLWLþNL ]QDþDMQHPRJXELWL ]DQHPDUHQL.LQD .XEDL ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


GUXJH 3RVOMHGQMHJRGLQHVWROMHüDR]QDþLOHVXNUXSQHSURPMHQHQDURþLWRXELYãLP VRFLMDOLVWLþNLP ]HPOMDPD NRMH LGX X SUDYFX XYR HQMD NDSLWDOLVWLþNRJ LOL NYD]LNDSLWDOLVWLþNRJ VXVWDYD 8 WUDQVIRUPDFLMDPD WLK ]HPDOMD ND NDSLWDOLVWLþNLP VXVWDYLPDMRãVHXYLMHNVXVUHüXGUXãWYHQRekonomski sustavi mješovitog oblika. Brzina WUDQVIRUPDFLMD MH UD]OLþLWD RG ]HPOMH GR ]HPOMH DOL MH QHRVSRUQR GD LP MH SUHWHåLW FLOM ]DPMHQDGUåDYQRJLOLGUXãWYHQRJYODVQLãWYDSULYDWQLPYlasništvom. .DRãWRVHYLGLXGHILQLUDQMXYUVWDSRGX]HüDSUHVXGQRMHSLWDQMHYODVQLãWYD,SDN kako bi se moglo definirati vlasništvo s teorijskoga stajališta? Vlasništvo je ponajprije WRþQRRGUH HQDSUDYQDGUXãWYHQDLHNRQRPVNDNDWHJRULMD2QRXVHELVDGUåDYDSUDYR GUåDQMDNRULãWHQMDSORGRXåLYDQMDLUDVSRODJDQMDVWYDULPDLQDWDMQDþLQSRGþLQMDYDQMH VHELRGUH HQLKPDWHULMDOQLKGREDUDXVNODGXVGUXãWYHQLPQRUPDPD Dva su temeljna oblika vlasništva: LQGLYLGXDOQRYODVništvo (privatno, osobno) i NROHNWLYQRSRURGLþQDRSüLQVND]DGUXåQDSRGX]HWQLþNDGUåDYQD društvena i sl.) 8 5HSXEOLFL +UYDWVNRM NDR ]HPOML X WUDQ]LFLML ]DNRQRP VX SUL]QDWD SRGX]HüD raznih oblika vlasništYD NRMLPD XSUDYOMDMX RGJRYDUDMXüL VXEMHNWL V QDVORYD YODVQLãWYD QDGNDSLWDORPLQDGUDGRP7LVXEMHNWLMHVXSULYDWQLFLGUåDYDGUXãWYHQHRUJDQL]DFLMH UDGQLFL L UXNRYRGLWHOML ]DSRVOHQL X SRGX]HüX 7DNR VD VWDMDOLãWD YODVQLãWYD SRGX]HüD PRJXELWLSULYDWQDGUåDYQD]DGUXåQDLPMHãRYLWD 6YD VH SRGX]HüD X QDV SRQDMSULMH RVQLYDMX L GMHOXMX NDR GLRQLþND GUXãWYD NDR GUXãWYD V RJUDQLþHQRP RGJRYRUQRãüX L NDR GUXãWYD V QHRJUDQLþHQRP L VROLGDUQRP RGJRYRUQRãüX 85HSXEOLFL+UYDWVNRMNDR]HPOMLXWUDQ]LFLML]DNRQRPMHXUH HQQDþLQSUHWYRUEH ELYãLK GUXãWYHQLK SRGX]HüD 3UHWYRUERP VX REXKYDüHQD VYD SRGX]HüD X GUåDYQRP L GUXãWYHQRP YODVQLãWYX L VD VMHGLãWHP X 5HSXEOLFL +UYDWVNRM RVLP SRGX]HüD NRMD VX osnovale pravne osobe sa sjedištem izvDQ 5HSXEOLNH +UYDWVNH =DNRQRP MH XUH HQR WNR L NDNR PRåH VWHüL YODVQLãWYR QDG SRGX]HüHP X SURFHVX SUHWYRUEH D NDR QDþLQL SUHWYRUEHSUHGYL HQLVX SURGDMDSRGX]HüD XODJDQMHNDSLWDODXSRGX]HüH SUHWYDUDQMHXODJDQMDQDXJRYRUQRMRVQRYLXSRGX]HüXLSRWUDåLYDQMD SUHPDSRGX]HüXXXORJWH SULMHQRVVYLKGLRQLFDRGQRVQRXGMHOD+UYDWVNRPIRQGX]DSULYDWL]DFLMX LIRQGRYLPDPLURYLQVNRJLLQYDOLGVNRJRVLJXUDQMDUDGQLNDL SROMRSULYUHGQLNDEH]QDNQDGH 8WHRULMVNLPUDVSUDYDPDRQDþLQXSUHWYRUEHXQDãRM]HPOMLSRVWRMHUD]OLþLWLSULVWXSL åHVWRNH NULWLNH VXVWDYD SUHWYRUEH L MRã VH YHüH NULWLNH RGQRVH QD SUDNWLþQX VWUDQX SUHWYRUEH'RVDGDãQMDSUDNVDSRND]DODMHLVSUDYQRVWSULVWXSDNULWLþDUDELORWHRULMVNRJD NRQFHSWDELORSUDNWLþQHSURYHGEH


9567(32'8=(û$62%=,5201$%52- =$326/(1,+5$'1,.$

3UREOHPDWLND RUJDQL]LUDQMD XSUDYOMDQMD L UXNRYR HQMD SRGX]HüHP PRåH VH SURPDWUDWLLVRE]LURPQDEURM]DSRVOHQLKUDGQLND8WHRULMLQHSRVWRMLMHGLQVWYHQLVWDYL VXJODVQRVW R NULWHULMLPD YHOLþLQH SRGX]HüD V RE]LURP QD EURM ]DSRVOHQLK 8 VYLMHWX MH QDMYLãH PLNUR PDOLK LOL VUHGQMLK SRGX]HüD ãWR MH L ORJLþQR D L JRVSRGDUVNL WUHQGRYL XND]XMX QD SUHGQRVWL QMLKRYD SRVWRMDQMD 0DQMH MH YHOLNLK SRGX]HüD D MRã PDQMH JLJDQWVNLK SRGX]HüD 8 QDãRM MH ]HPOML UHODWLYQR PDQML EURM PDOLK L VUHGQMLK SRGX]HüD QHJRXUD]YLMHQLP]HPOMDPD 8 HNRQRPVNRM OLWHUDWXUL QDMþHãüH MH SULVXWDQ UDVSRUHG YHOLþLQH SRGX]HüD SUHPD EURMX]DSRVOHQLKLL]JOHGDRYDNR 0LNURSRGX]HüHGRUDGQLND 0DORSRGX]HüHGRUDGQLND 6UHGQMHSRGX]HüHGRUDGQLND 9HOLNRSRGX]HüHGRUDGQLND *LJDQWVNRSRGX]HüHSUHNRUDGQLND

9567(32'8=(û$62%=,5201$/2.$&,-8

3RGX]HüD PRJX VYRMX GMHODWQRVW REDYOMDWL QD MHGQRM ORNDFLML PRQRORNDFLMD LOL QD više lokacija (polilokacija). .DGD SRGX]HüH SRVOXMH VDPR QD MHGQRM ORNDFLML WR ]QDþL VDPRQDMHGQRPPMHVWXXMHGQRMUHJLMLLXMHGQRMGUåDYLDNDGDMHXSLWDQMXSROLORNDFLMD QHNRJSRGX]HüDRQGDVHORNDFLMDRGUH XMHXQHNROLNRREOLND7DNRSROLORNDFLMDPRåH ]QDþLWLGDSRGX]HüHSRVOXMHQD QHNROLNRORNDFLMDXMHGQRPPMHVWXJUDGX QHNROLNRORNDFLMDXMHGQRMGUåDYLL QHNROLNRORNDFLMDXYLãHGUåDYD .DUDNWHULVWLNDORNDFLMHSRVORYDQMDSRGX]HüDQHPRUD]QDþLWLLQMHJRYXYHOLþLQXDOL MHLSDNþLQMHQLFDGDSROLORNDFLMVNLREOLNNDGDSRGX]HüHSRVOXMHQDYLãHORNDFLMDi u više GUåDYD QDMþHãüH R]QDþDYD JLJDQWVNR SRGX]HüH RGQRVQR PXOWLQDFLRQDOQR SRGX]HüH NRPSDQLMXNRUSRUDFLMX /RNDFLMD VH PRåH SRYH]DWL L V HOHPHQWLPD XSUDYOMDQMD L GRQRãHQMD RGOXND X SRGX]HüLPD 3RVHEQR MH LQWHUHVDQWQR SUDNWLþQR L WHRULMVNR SLWDQMH X VYH]L V PXOWLQDFLRQDOQLP NRPSDQLMDPD NRMH SRVOXMX QD QHNROLNR ORNDFLMD X YLãH GUåDYD 7DGD upravljanje i donošenje odluka u tim kompanijama dijelimo na: HWQRFHQWULþQR SROLFHQWULþQRL JHRFHQWULþQR ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


(WQRFHQWULþQRXSUDYOMDQMHNRPSDQLMRP]QDþLGDVHFMHORNXSQDPRüXRGQRVXQD WXNRPSDQLMXRVWYDUXMHXGUåDYLPDWLFLSROLFHQWULþQRJRYRULRWRPHGDMHXSUDYOMDQMHL RGOXþLYDQMHGHFHQWUDOL]LUDQRXRNYLUXRGUH HQRJVWXSQMDDXWRQRPLMHDJHRFHQWULþQR R]QDþDYD WDNDY QDþLQ XSUDYOMDQMD L GRQRãHQMD RGOXND X þHPX VXGMHOXMH PHQDGåPHQW VDVWDYOMHQ RG PHQDGåHUD L] VYLK ORNDFLMD SD MH XSUDYOMDQMH NRPSDQLMRP LQWHUQDFLRQDOQR8QDãRM]HPOMLPRåGDMHGLQR3OLYDL3RGUDYNDSRVOXMXSROLORNDFLMVNL QR ]D VDGD SUHPD SUHWKRGQRM SRGMHOL QLMH PRJXüH XWYUGLWL X NRMX JUXSX SULSDGDMX V obzirom na upravljanje i donošenje odluka.

9567(32'8=(û$35(0$329(=$1267,63$571(5,0$

%H]RE]LUDQDVYRMXYHOLþLQXYHOLþLQXSURILWDLVWXSQMDSURILWDELOQRVWLEH]RE]LUDQD WUåLãQXSR]LFLMXLVOLþQRSRGX]HüDLPDMXSRWUHEXSRYH]LYDWLVHVGUXJLPSRGX]HüLPDX FLOMXRVWYDUHQMDãWREROMLKUH]XOWDWD5D]ORJRYHSRVORYQHRULMHQWDFLMHMHXYMHUHQMHGDüH SURFHVRP SRYH]LYDQMD RVWYDULWL YHüX HILNDVQRVW SRVORYDQMD SURL]YRGQRVW L SURILWDELOQRVW 3R]QDMHPRRYHREOLNHSRYH]LYDQMD YHUWLNDOQRSRYH]LYDQMHL KRUL]RQWDOQRSRYH]LYDQMH 9HUWLNDOQR SRYH]LYDQMH þYUãüL MH REOLN SRYH]LYDQMD L RVWYDUXMH VH QD RVQRYDPD VXERUGLQDFLMHLVWURJHKLMHUDUKLMHPH XSRGX]HüLPDNRMDVHSRYH]XMXDSRVHEQRVHWR RGUDåDYDQDIXQNFLMXXSUDYOMDQMDXQRYRRVQRYDQRPSRGX]HWQLþNRPVXVWDYX +RUL]RQWDOQR SRYH]LYDQMH PDQMH MH þYUVW REOLN SRYH]LYDQMD 2QR VH RJOHGD X SRWSLVLYDQMX jednog ili više ugovora koji definiraju oblike suradnje u takovom obliku SRYH]LYDQMD 7DNR VH PRJX SRWSLVDWL XJRYRUL R NXSRSURGDML WHKQLþNRM VXUDGQML R ]DMHGQLþNRPQDVWXSXQDWUåLãWXLVOLþQR 8 UD]YLMHQRP NDSLWDOLVWLþNRP VYLMHWX SRVWRMH EURMQL REOLFL XGUXåLYDQMD SRGX]HüD 1DMLQWHUHVDQWQLMLVXYHUWLNDOQLREOLFLDQDM]QDþDMQLMLVXVOMHGHüLREOLFLSRYH]LYDQMD .DUWHOIRUPLUDMXPDQMDLVUHGQMDSRGX]HüDVFLOMHPRVWYDUHQMD PRQRSRODXSURL]YRGQMLLSURGDMLSURL]YRGDSD]DWRPRåHSRVWRMDWL NDUWHO]DFLMHQHNDUWHO]DNYRWHSURL]YRGDUHJLRQDOQLNDUWHOLLVOLþQR +ROGLQJNRPSDQLMDMHXGUXåHQMHNRMHNRQWUROLUDMHGQXLOLYLãHGUXJLK NRPSDQLMDQDMþHãüHSXWHPGLRQLFDUDVSRODåXüLYHüLQVNLPXGMHORP QMLKRYLKGLRQLFD+ROGLQJVHSRMDYOMXMHNDRGLRQLþNRGUXãWYRLOLGUXãWYRV RJUDQLþHQRPRGJRYRUQRãüX2YDMREOLNXGUXåLYDQMDPRJXüMHLXQDãRM ]HPOML .RQJORPHUDWLVXSRVORYQDXGUXåHQMDNRMDVHVDVWRMHRGKROGLQJDL SRWSRUQLKSRGX]HüD3RGX]HüDPRJXELWLVUD]OLþLWLPJRVSRGDUVNLP DNWLYQRVWLPDDFLOMLPMHXVSMHãQDERUEDVNRQNXUHQFLMRPSURYR HQMH


SROLWLNHYUORQLVNLKFLMHQD]DNRQNXUHQFLMXþHVWRXQLãWDYDMXüHQLVNLK FLMHQD .RQFHUQMHREOLNXGUXåLYDQMDYLãHVDPRVWDOQLKSRGX]HüDNRMD XGUXåLYDQMHP]DGUåDYDMXVYRMXSUDYQXDOLJXEHJRVSRGDUVNX VDPRVWDOQRVW&LOMPXMHPRQRSROVNRILQDQFLUDQMHJRVSRGDUVNLK DNWLYQRVWL 7UXVWMHVORåHQRXGUXåLYDQMHLQDMYLãLREOLNNRQFHQWUDFLMHSRGX]HüDSUL þHPXWDSRGX]HüDJXEHVYRMXSUDYQXLJRVSRGDUVNXVDPRVWDOQRVW 7HPHOMQLMHFLOMXGUXåLYDQMDXWUXVWRYODGDYDQMHWUåLãWHPNDGVHXGUXåXMX LVWRYUVQDSRGX]HüDLOLSRGMHODUL]LNDNDGDVHXGUXåXMXUD]QRYUVQD SRGX]HüD 6YL QDYHGHQL REOLFL XGUXåLYDQMD SUHGVWDYOMDMX WUDMQL REOLN SRVORYQH VXUDGQMH LOL XGUXåLYDQMD PH X SRGX]HüLPD 3RVWRML MRã L REOLN SRYUHPHQH SRVORYQH VXUDGQMH SUL þHPX VH GYD LOL YLãH SRGX]HüD SRVORYQR SRYH]XMX UDGL ]DMHGQLþNLK DOL SULYUHPHQLK LQWHUHVD 0RJX SULPMHULFH ]DMHGQLþNL QDVWXSDWL QD VDMPRYLPD X L]GDYDQMX WXULVWLþNLK SURVSHNDWD L VOLþQR 7DNDY SULYUHPHQL REOLN XGUXåLYDQMD LOL VXUDGQMH RELþQR QD]LYDPR NRQ]RUFLMHP 2EOLFL WUDMQLK XGUXåLYDQMD X LVWR YULMHPH SUHGVWDYOMDMX L NRQFHQWUDFLMX SRGX]HüD SUL þHPX WD SRGX]HüD RELþQR JXEH VYRMX SUDYQX L JRVSRGDUVNX VDPRVWDOQRVW D FLOM NRQFHQWUDFLMH MH GD VH QD WUåLãWX XPMHVWR PQRJR PDOLK SRMDYOMXMH PDQMH YHOLNLK V SRVHEQRPWHQGHQFLMRPGDWUåLãWHPRYODGDMXNDRPRQRSROLVWL

25*$1,=$&,-6.(6758.785(32'8=(û$

2G VDPRJ QDVWDQND SRGX]HüD VWDOQR VX SULVXWQD UD]PLãOMDQMD R XQDSUH HQMX RUJDQL]DFLMVNH VWUXNWXUH SRGX]HüD 1DVWRML VH SURQDüL RSWLPDOQL REOLN RUJDQL]DFLMVNH VWUXNWXUH$OLNDNRRUJDQL]DFLMDSRGX]HüDQLMHVWDWLþDQYHüGLQDPLþDQSURFHVWDNRVX X WHRULMVNLP LVWUDåLYDQMLPD L X SUDNWLþQRM SULPMHQL QDVWDOH L MRã QDVWDMX EURMQH YUVWH RUJDQL]DFLMVNLKVWUXNWXUD 1DNRQSUHYODGDQHSURL]YRGQHRULMHQWDFLMHSRGX]HüDVYHYHüLSUREOHPLMDYOMDMXVH QD SRGUXþMX XSUDYOMDQMD L UXNRYR HQMD D WR L QDPHüH SRWUHEX L]QDODåHQMD RSWLPDOQH RUJDQL]DFLMVNHVWUXNWXUHNDNRELVHRVLJXUDOLWHPHOMQL]DGDFLUXNRYR HQMDRGOXþLYDQMH SODQLUDQMHNRRUGLQDFLMDNRQWURODLL]YUãDYDQMH6YLVXRYL]DGDFLUD]OLþLWLXSRGX]HüLPD D QMLKRYR L]YUãDYDQMH RYLVL R EURMQLP þLPEHQLFLPD PH X NRMLPD VX QDMYDåQLML SULQFLSL KLMHUDUKLMVNRJQLYRDYHOLþLQDRUJDQL]DFLMHYUVWDGMHODWQRVWLLWG 7HPHOMQHYUVWHRUJDQL]DFLMVNLKVWUXNWXUDSRGX]HüDMHVX MHGQROLQLMVND višelinijska IXQNFLRQDOQD SUHGPHWQD VWRåHUQROLQLMVND PDWULþQD ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d `


-HGQROLQLMVND RUJDQL]DFLMVND VWUXNWXUD SULSLVXMH VH IUDQFXVNRP WHRUHWLþDUX )D\ROX 7HPHOMQa karakteristika ove vrste strukture je u tome što ima samo jednog QDGUH HQRJ X RUJDQL]DFLML UXNRYR HQMD 3UL WRPH X NRPXQLNDFLML QLMH GRSXãWHQR SUHVNRþLWLQLWLMHGQXUD]LQXKLMHUDUKLMHDQLMHGRSXãWHQRQLWLNRPXQLFLUDQMHSRKRUL]RQWDOL 3UHGQRVW RYH VWUXNWXUH MH X SUHJOHGQRVWL VWUXNWXUH UXNRYR HQMD D QHGRVWDWDN MH X VSRURVWLRGOXþLYDQMDLSUHRSWHUHüHQRVWLQDMYLãHJUXNRYRGLWHOMDMHUVYHLQIRUPDFLMHPRUDMX GRVSMHWLGRQMHJD-HGQROLQLMVNDRUJDQL]DFLMVNDVWUXNWXUDSULND]DQDMHQDVO 'LUHNWRU SRGX]HüD

3RGUH HQL OLQLMH

3RGUH HQL OLQLMH

3RGUH HQL OLQLMH

3RGUH HQL

3RGUH HQL

3RGUH HQL

6O-HGQROLQLMVNDRUJDQL]DFLMVNDVWUXNWXUD Višelinijska organizacijska struktura SUHGVWDYOMD WDNDY REOLN RUJDQL]DFLMVNH VWUXNWXUH X NRMRM JODYQL UXNRYRGLWHOM NRPXQLFLUD V UXNRYRGLWHOMLPD SRMHGLQLK GLMHORYD SRGX]HüD D RQL NDR VSHFLMDOL]LUDQL UXNRYRGLWHOML QHSRVUHGQR NRPXQLFLUDMX VD VYLP SRGUH HQLP UXNRYRGLWHOMLPD 3UHGQRVW RYH VWUXNWXUH MH X PRJXüQRVWLPD EUåHJ L NYDOLWHWQLMHJGRQRãHQMDRGOXNDDQHGRVWDWDNMHXYLãHVWUXNRMSRGUH HQRVWLUXNRYRGLWHOMD QLåHJ QLYRD ãWR þHVWR VWYDUD Nonfliktne situacije. Višelinijska organizacijska struktura SULND]DQDMHQDVO

Sl. 17. Višelinijska organizacijska struktura ST UVWX Y#Z [&\V(] V^_ \`_,V(X a`(]_ b `c_ d ` e aV fg _ g Yh d f\_ ijVk e bYl`

)XQNFLRQDOQD RUJDQL]DFLMVND VWUXNWXUD LPD ]D FLOM FMHORNXSQR SRGX]HüH SRGLMHOLWL SR IXQNFLMDPD L SRGIXQNFLMDPD 1D WDM VH QDþLQ SRVWLåH VSHFLMDOL]DFLMD izvršitelja u proizvodnji, a nedostatak je razbijenost tehnološkoga procesa po IXQNFLMDPD QHGRYROMQD NRRUGLQDFLMD PH X IXQNFLMDPD L XVSRUHQR NUHWDQMH LQIRUPDFLMD potrebnih za donošenjeRGOXND)XQNFLRQDOQDRUJDQL]DFLMVNDVWUXNWXUDSULND]DQDMHQD VO ) 3RGIXQNFLMH 'LUHNWRU SRGX]HüD 5XNRYRGLWHOM 5XNRYRGLWHOM 5XNRYRGLWHOM IXQNFLMH IXQNFLMH IXQNFLMH ) ) ) ) ) ) ) ) ) 6O)XQNFLRQDOQDRUJDQL]DFLMVNDVWUXNWXUD 3UHGPHWQD RUJDQL]DFLMVND VWUXNWXUD QDVWDOD MH L] SRWUHEH GD VH XEODåH QHGRVWDFL IXQNFLRQDOQH RUJDQL]DFLMVNH VWUXNWXUH 2YRP RUJDQL]DFLMVNRP VWUXNWXURP L]EMHJDYDMX VH QDSRUL X NRRUGLQLUDQMX SRMHGLQLK IXQNFLMD X SRVORYQRP SURFHVX D RUJDQL]DFLMD VH RUJDQL]LUD SR SRMHGLQLP SURL]YRGLPD =ERJ WRJD VH VNUDüXMX SXWRYL informacija, lakše se cijela RUJDQL]DFLMD SULODJR DYD SURPMHQDPD L ODNãD MH NRQWUROD IXQNFLRQLUDQMDSRMHGLQLKGLMHORYDSRGX]HüD1HGRVWDWDNRYHRUJDQL]DFLMVNHVWUXNWXUHMH X RWHåDQRP XVNOD LYDQMX LQWHUHVD RGMHOD RUJDQL]LUDQLK SR SURL]YRGX SUHGPHWX SRGYRVWUXþXMX VH QHNH SRVHEQR NUHDWLYQH DNWLYQRVWL D SRYHüDYD VH L EURM UXNRYRGLWHOMDQLåHJQLYRDMHUMHLYHüLEURMRGMHODVNRMLPDUXNRYRGH]DVYDNLSURL]YRG RGJRYDUDMXüLRGMHO2YDRUJDQL]DFLMVNDVWUXNWXUDSULND]DQDMHQDVO

'LUHNWRU SRGX]HüD

5XNRYRGLWHOM SUHGPHWQRJ RGMHOMHQMD 3

3

3 3RGSURL]YRGL


3

3


3

6O3UHGPHWQDRUJDQL]DFLMVNDVWUXNWXUD mn opqr s#t u&vp(w pxy vzy,p(r {z(wy | z}y ~ z

{p y s ~ v y p |sz

3

3

6WRåHUQROLQLMVNDRUJDQL]DFLMVNDVWUXNWXUDQDVWDODMHL]SRWUHEHGDVHXNORQH nedostaci jednolinijske i višelinijske organizacijske strukture. Istaknuto je da kod OLQLMVNLKRUJDQL]DFLMVNLKVWUXNWXUDSRVWRMLRSWHUHüHQRVWJODYQRJDUXNRYRGLWHOMDãWRPRåH LPDWLLQHNHQHJDWLYQHSRVOMHGLFH=ERJWRJDVHIRUPLUDMXVWRåHULLWRSRSRWUHELDQH NDRVWDOQDWLMHOD1DMþHãüHRYHVWRåHUHIRUPLUDJODYQLUXNRYRGLWHOMQRPRJXVHIRUPLUDWL L QD QLåLP RUJDQL]DFLMVNLP MHGLQLFDPD D PRåH SRVWRMDWL MHGDQ VWRåHU ]D YLãH RUJDQL]DFLMVNLKUD]LQD 6WRåHUL SRQHNDG LPDMX SUREOHPD V UXNRYRGLWHOMLPD QLåLK MHGLQLFD MHU LK RYL GRåLYOMDYDMX NDR QDPHWQXWH SD LP SRQHNDG XVNUDüXMX SRWUHEQH LQIRUPDFLMH ,VWR WDNR þHVWR PH X QMLPD GROD]L GR QDGPHWanja u ovlastima i prisvajanja dobrih rješenja i LQRYDFLMD 8RþDYDMXüL RYX SUREOHPDWLNX JODYQL UXNRYRGLWHOM SRGX]HüD SRQHNDG NRULVWL OLQLMVNHUXNRYRGLWHOMHLXVWRåHUQHVYUKHLWDNRL]EMHJDYDQDYHGHQHQHGRVWDWNHLVXNREH 6OSULND]XMHVWRåHUQROLQLMVNXRUJDQL]DFLMVNXVWUXNWXUX 'LUHNWRU 6WRåHU SRGX]HüD 3RGUH HQL 3RGUH HQL 3RGUH HQL OLQLMH OLQLMH OLQLMH 6O6WRåHUQROLQLMVNDRUJDQL]DFLMVNDVWUXNWXUD 'LYL]LMVND RUJDQL]DFLMVND VWUXNWXUD dobila je ime po tome što se podjela NRPSHWHQFLMD REDYOMD QD GUXJRM KLMHUDUKLMVNRM UD]LQL SR SUHGPHWQRP SULQFLSX D QD WUHüRM KLMHUDUKLMVNRM UD]LQL SR IXQNFLRQDOQRP SULQFLSX SR GLYL]LMDPD =D UD]OLNX RG SUHGPHWQHRUJDQL]DFLMVNHVWUXNWXUHRYGMHVHSRMHGLQLSURL]YRGLLOLJUXSHSURL]YRGDþDN L]GYDMDMXXVDPRVWDOQHHNRQRPVNHFMHOLQH2YDRUJDQL]DFLMVNDVWUXNWXUDLPDSUHGQRVW X WRPH ãWR VH MHGQRVWDYQLMH NRQWUROLUDMX HNRQRPVNL UH]XOWDWL PRJXüH MH NUHDWLYQLMH L NYDOLWHWQLMHRGOXþLYDQMHLQDMYLãDUD]LQDMHUDVWHUHüHQDRGOXþLYDQMDSDVHWDNRQDQLYRX SRGX]HüD GRQRVH VDPR QDMYDåQLMH RGOXNH 2YH VH SUHGQRVWL PRJX HILNDVQR NRULVWLWL DNR VH XVSLMH ]ERJ SRGMHOH NRPSHWHQFLMH VSULMHþLWL PRJXüH VXNRE QD UD]LQDPD UXNRYR HQMD2YDMHRUJDQL]DFLMVNDVWUXNWXUDSULND]DQDQDVO

)3 IXQNFLMHX RNYLUXSUHGPHWD

'LUHNWRU SRGX]HüD

5XNRYRGLWHOM SUHGPHWQRJ RGMHOMHQMD )3

)3


)3

)3


)3

)3

)3

6O'LYL]LMVNDRUJDQL]DFLMVNDVWUXNWXUD mn opqr s#t u&vp(w pxy vzy,p(r {z(wy | z}y ~ z

{p y s ~ vy p |sz

0DWULþQDRUJDQL]DFLMVNDVWUXNWXUD nastala je kao pokušaj istodobne orijentacije SRGX]HüD QD IXQNFLRQDOQX L SUHGPHWQX RUJDQL]DFLMVNX VWUXNWXUX 1DPMHUD MH SRPLULWL VXSURWQRVWLL]PH XRYHGYLMHRUJDQL]DFLMVNHVWUXNWXUHQDQDþLQGDVHNRULVWHSUHGQRVWLL MHGQH L GUXJH X LVWRM RUJDQL]DFLMVNRM VWUXNWXUL $OL þLP SRVWRML GYRMQRVW VXVWDYD KLMHUDUKLMVNH VWUXNWXUH RUJDQL]DFLMH WHãNR GD MH PRJXüH L]EMHüL VXNREH -HGQRYUHPHQRVW IXQNFLRQDOQRJ L SUHGPHWQRJ UH]XOWLUD GXDOQLP UXNRYR HQMHP 7R QDMEROMHLOXVWULUDPDWULþQLPRGHOSULND]DQQDVO 5XNRYRGLWHOMPDWULFH )XQNFLRQDOQL 3UHGPHWQL UXNRYRGLWHOM UXNRYRGLWHOM 3RGUH HQL 6O0DWULþQLPRGHO .DR SRVOMHGLFD GYRMQRVWL UXNRYR HQMD PDWULþQRP RUJDQL]DFLMRP MDYOMDMX VH RGUH HQLUXNRYRGLWHOMVNLOLQLMVNLLIXQNFLRQDOQLSURFMHSLXSLUDPLGLUXNRYR HQMD5H]XOWDW LVWRGREQRJDSRVWRMDQMDOLQLMVNLKLIXQNFLRQDOQLKSURFMHSDVXRUJDQL]DFLMVNLRWRFLL]VO

6O1DVWDQDNRUJDQL]DFLMVNLKRWRND -HGDQRGQDþLQD]DRGVWUDQLWLQHJDWLYQRVWLRUJDQL]DFLMVNLKRWRNDMHXYR HQMHGYDMX UXNRYRGLWHOMD]DVYDNLRWRN7RVHSRVWLåHPDWULþQRPRUJDQL]DFLMVNRPVWUXNWXURPNDR što je prikazano na sl. 24.

mn opqr s#t u&vp(w pxy vzy,p(r {z(wy | z}y ~ z

{p y s ~ v y p |sz

6O0DWULþQDRUJDQL]DFLMVNDVWUXNWXUD 1DMODNãH VH REMDãQMDYD PDWULþQD RUJDQL]DFLMD QD RYDM QDþLQ .RORQH PDWULFH SUHGVWDYOMDMX SRVORYQH IXQNFLMH QSU QDEDYQX SURL]YRGQX SURGDMQX L VO D UHGRYL PDWULFHSUHGVWDYOMDMXSURL]YRGHLOLXVOXJH SURMHNWHLVOLþQR,IXQNFLRQDOQDLSUHGPHWQD LQWHUQDRUJDQL]DFLMDþYUVWDMHVDPRQDYUKXNRORQHRGQRVQRQDSRþHWNXUHGDGRNQD GDOMQMLPUD]LQDPDSRVWDMHVYHDPRUIQLMD , PDWULþQD RUJDQL]DFLMD LPD SUHGQRVWL L QHGRVWDWNH 3UHGQRVWL VH RJOHGDMX X PRJXüQRVWLXVSRVWDYOMDQMDSRWSXQRUD]OLþLWLKRUJDQL]DFLMVNLKSURFHGXUD]DVYDNLUHGLOL NRORQX SRVHEQR D GD WR QH GR H X VXNRE V ELOR NRMLP GUXJLP UHGRP LOL NRORQRP 1HGRVWDFLPRJXELWLEURMQLLUD]OLþLWRJVWXSQMD2VLPWHKQLþNRDGPLQLVWUDWLYQLKPRJXü MH L VXNRE LQWHUHVD JUXSLUDQMH UDVORMDYDQMH PDWULFH WDNR GD SRMHGLQL GLMHORYL PDWULFH RVQXMXVYRMXPDWULFXLGUXJR 3RWUHEQR MH QDJODVLWL GD PDWULþQD RUJDQL]DFLMD LPD EXGXüQRVW XNROLNR VH QMH]LQL QHGRVWDFL HILNDVQR RWNORQH D ]D WR MH SRWUHEQD WHPHOMLWD HGXNDFLMD SRVHELFH PODGLK NDGURYD

mn opqr s#t u&vp(w pxy vzy,p(r {z(wy | z}y ~ z {p y s ~ vy p |sz

1D NUDMX RYRJD SRJODYOMD NRMH REUD XMH UD]OLþLWH RUJDQL]DFLMVNH VWUXNWXUH SRGX]HüDPRåHVH]DNOMXþLWLNDNRVYHWHYUVWHRUJDQL]DFLMVNLKVWUXNWXUDQLVXRGMHGQRP QDVWDOHRQHVHVWDOQRWUDQVIRUPLUDMX 9DåQR MH LVWDNQXWL NDNR VH QLWL MHGDQ RG QDYHGHQLK VXVWDYD RUJDQL]DFLMVNH VWUXNWXUH X SUDNVL QH SULPMHQMXMH NDR þLVW 8 XJRVWLWHOMVNLP SRGX]HüLPD QDMþHãüH VH primjenjuje njihova kombinacija. Linijski se sustav najviše primjenjuje u hotelima GLUHNWRUL UXNRYRGLWHOML RGMHOD ãHIRYL VOXåEL UDGQLN L]YUãLWHOM 1D QLYRX VORåHQLMHJ XJRVWLWHOMVNRJ SRGX]HüD SULPMHQMXMH VH VWRåHUQR OLQLMVNL VXVWDY GLUHNWRU SRGX]HüD L QMHJRYL VXUDGQLFL D IXQNFLRQDOQL VXVWDY PRåH VH SULPLMHQLWL X RGUH HQLP RGMHOLPD LOL VHNWRULPDSRGX]HüD 6XYUHPHQD RUJDQL]DFLMD SRGX]HüD VYH YLãH 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 PLãOMHQMD L VWDYRYH 7H RGOXNH REYH]XMX VYH UXNRYRGLWHOMH NRML VH X VYRP UDGX VXVUHüX V SUREOHPDWLNRPQDNRMHVHRGOXNHRGQRVH2GJRYRUQRVWMH]DRGOXNH]DMHGQLþNDMHUVHL GRQRVH ]DMHGQLþNL 7DNR VH VXVWDY RGERUD SRMDYOMXMH NDR VXVWDY NROHNWLYQRJ UXNRYR HQMD

25*$1,=$&,-$8*267,7(/-6.,+32'8=(û$ U NAŠOJ ZEMLJI

1DãD XJRVWLWHOMVND SRGX]HüD RUJDQL]LUDQD VX MRã XYLMHN QD SURL]YRGQRP NODVLþQRP NRQFHSWX SRVORYDQMD. U razvijenim je zemljama ovaj koncept napušten prije više od šezdeset godina, što najbolje ilustrira vremensku dimenziju našega NDãQMHQMD L]D UD]YRMD WUåLãQLK JRVSRGDUVWDYD UD]YLMHQRJ VYLMHWD .DGD MH ULMHþ R XJRVWLWHOMVNLPSRGX]HüLPDNDUDNWHULVWLNHSURL]YRGQRJDNRQFHSWDRþLWXMXVHVWDYOMDQMHP X SUYL SODQ XQXWDUQMLK SUREOHPD D ]DSRVWDYOMDQMHP JRVWD L QMHJRYLK åHOMD SUREOHPD L LQWHUHVD 1DMYHüL EURM XJRVWLWHOMVNLK SRGX]HüD LPD XSUDYR WX NODVLþQX SUHYODGDQX RUJDQL]DFLMVNX VWUXNWXUX 2QD MH IRUPLUDQD QD VSR]QDMDPD YHOLþLQH ãWR SRGX]HüD þLQL JORPD]QLPWURPLPLQHHODVWLþQLPSUHPDSURPMHQDPDQDWUåLãWX 2YR MH VWDQMH SRVOMHGLFD RGUH HQLK GUXãWYHQR JRVSRGDUVNLK ]DNRQVNLK RGUHGEL NRMH VX þDN SURSLVLYDOL REOLNH L VDGUåDMH RUJDQL]DFLMH SRGX]HüD 3ULMH GHPRNUDWVNLK SURPMHQD X QDãRM ]HPOML QDMYHüL EURM XJRVWLWHOMVNLK SRGX]HüD bio je u društvenom YODVQLãWYX2VLPSURSLVDQHRUJDQL]DFLMDVHþHVWRPRUDODPLMHQMDWLLWRSRELURNUDWVNRP PRGHOX1RYD]DNRQVNDUHJXODWLYDRPRJXüXMHUD]OLþLWHREOLNHRUJDQL]LUDQMDGRQHVHQH VX L RGUHGEH R WRPH WNR VH VYH PRåH EDYLWL XJRVWLWHOMVNRP GMHODWQRãüX 1DMYHüL GLR XJRVWLWHOMVNH GMHODWQRVWL REDYOMD VH NUR] XJRVWLWHOMVND SRGX]HüD NRMD VH SRVWXSQR SULYDWL]LUDMX D YHOLNL MH EURM XJRVWLWHOMVNLK UDGQML NRMH VX X YODVQLãWYX JUD DQD 8JRVWLWHOMVWYRVHXQDVPRåHRUJDQL]LUDWLXSRGX]HüDVYLKREOLNDYODVQLãWYD3RVWRMHüH VWDQMH QH ]DGRYROMDYD X VYLP YLGRYLPD XVSMHãQRVWL SRVORYDQMD 2þHNXMH VH GD üH SURFHV SULYDWL]DFLMH SRWDNQXWL EUåH SURPMHQH L X RUJDQL]DFLMVNRM VWUXNWXUL XJRVWLWHOMVNLK SRGX]HüD mn opqr s#t u&vp(w pxy vzy,p(r {z(wy | z}y ~ z

{p y s ~ v y p |sz

.DNYD MH RUJDQL]DFLMVND VWUXNWXUD XJRVWLWHOMVNLK SRGX]HüD X QDV SRåHOMQD" -HGLQVWYHQR UMHãHQMH ]D VYDNR SRMHGLQR SRGX]HüH QLMH PRJXüH GDWL DOL XQLYHU]DOQL RGJRYRU PRJDRELELWL SRWUHEQR MH L]JUDGLWL PRGHUQX XJRVWLWHOMVNXRUJDQL]DFLMX DSRG WLPVHSULMHVYHJDPLVOLQD VWYDUDQMHPDrketinške ugostiteljske organizacije stvaranja ugostiteljske organizacije na principu ekonomije širine, XPMHVWRHNRQRPLMHYHOLþLQHL ]DPMHQDXQLYHU]DOQRJMHGLQVWYHQRJ NRQFHSWDUD]OLþLWLPPRGDOLWHWLPD RUJDQL]DFLMH 2YL ]DKWMHYL X SURPMHQL RUJDQL]DFLMVNH VWUXNWXUH QHRSKRGQL VX L RGPDK LK WUHED RVWYDULWL X WXULVWLþNLP XJRVWLWHOMVNLP SRGX]HüLPD MHU RQD SRVOXMX QDMYHüLP GLMHORP QD VYMHWVNRP WUåLãWX 0DUNHWLQãND RUJDQL]DFLMD MH XYMHW GD SRGX]HüD RVWYDUH HILNDVQRVW RGQRVQRGRELWSURILW 0DUNHWLQãNDRUJDQL]DFLMDLRULMHQWDFLMD ]QDþLGDMH ]DSRGX]HüH SRWURãDþRQDMþLPEHQLNNRMLGLNWLUDQHVDPRVYRMHSRWUHEHLåHOMHYHüLREOLNRUJDQL]DFLMH SRGX]HüD NRMD üH XGRYROMLWL QMHJRYLP ]DKWMHYLPD =ERJ WRJD VXYUHPHQD RUJDQL]DFLMD SRGX]HüDSROD]LRGPDUNHWLQJDLQMHJRYHNRQWUROQHIXQNFLMH (NRQRPLMD ãLULQH ]DKWLMHYD GD VH YHOLNR XJRVWLWHOMVNR SRGX]HüH UHRUJDQL]LUD X PDQMD SRGX]HüD SULODJR HQD RGUH HQLP WUåLãQLP VHJPHQWLPD VSRVREQD GD VH SULODJRGHWUåLãQLP]DKWMHYLPDLRGJRYRUHQDEURMQHL]D]RYHWUåLãWD8SUDYLOXVXPDQMD SRGX]HüD PDUNHWLQãNL RULMHQWLUDQD RQD EROMH L EUåH RVMHWH SRWUHEH åHOMH L LQWHUHVH JRVWD3ULPMHQRPHNRQRPLMHãLULQHODNãHVHRVWYDUHLUD]OLþLWLPRGDOLWHWLRUJDQL]DFLMVNH VWUXNWXUH SRGX]HüD þLPH VH X RVQRYL HOLPLQLUD XQLYHU]DOQRVW RUJDQL]DFLMH NRMD RQHPRJXüDYDPDUNHWLQãNXILOR]RILMXSRVORYDQMD

9.8. DECENTRALIZACIJA KAO UVJET USPJEŠNE 5(25*$1,=$&,-(32'8=(û$

6XYUHPHQD XJRVWLWHOMVND SRGX]HüD SRVOXMX QD SULQFLSX GHFHQWUDOL]DFLMH QDMYHüHJEURMDIXQNFLMD2SüHSULKYDüHQLVWDYLXWHRULMLLXSUDNVLMHVWGDVHSRVOXMH SR SULQFLSX NRQFHQWUDFLMH RGOXþLYDQMD QD SRGUXþMLPD ILQDQFLMD UD]YRMD REUD]RYDQMD NDGURYD L PDUNHWLQJD 2VWDOH IXQNFLMH WUHEDMX VH GHFHQWUDOL]LUDWL L WR QD QDþLQ GD SRMHGLQLKRWHOLLGUXJHXJRVWLWHOMVNHMHGLQLFHSRVWDQXSURILWQLFHQWULQDþLMHPELVHQLYRX XSUDYOMDOR WURãNRYLPD 7DNR EL VYDNL SURILWQL FHQWDU VDP XWYU LYDR SULKRGH XNXSQH troškove i dobit, a to bi bio temelM ]D VWLPXODFLMH QD VYLP SRGUXþMLPD UDGD 8 RNYLUX VYDNRJD SURILWQRJ FHQWUD RVQRYDOR EL VH SRGSURILWQH FHQWUH NDR SRGVXVWDYH SURILWQLK FHQWDUD D WDNRYR UHVWUXNWXULUDQMH RUJDQL]DFLMVNH VWUXNWXUH PRåH LüL GR SULPMHULFH SURGDYDRQLFHVXYHQLUDSORYQRJREMHNWDRGQRVQRGRVYDNRJUDGQRJPMHVWD 6GUXJHVWUDQHPRUDODELVHFHQWUDOL]LUDWLNRQWURODLWRQDQDþLQGDNRQWURODEXGH YH]DQD GLUHNWQR X] VWUDWHJLMVNRJ PHQDGåHUD X SRGX]HüX 8 VXYUHPHQRM RUJDQL]DFLML takva su se rješenja pokazala vrlo uspješnimD =DWR EL GHFHQWUDOL]DFLMX IXQNFLMD L FHQWUDOL]DFLMX NRQWUROH WUHEDOR ãWR EUåH VSURYHVWL X QDãLP XJRVWLWHOMVNLP SRGX]HüLPD NDNRELVHVSULMHþLORSURSDGDQMHYULMHGQLKXJRVWLWHOMVNLKNDSDFLWHWD


326783$.3520-(1$25*$1,=$&,-6.(6758.785(

5DQLMH MH LVWDNQXWR NDNR UHRUJDQL]DFLMD SRGX]HüD WUHED ELWL GLQDPLþNL SURFHV 2UJDQL]DFLMVNDVWUXNWXUDWUHEDELWLXVWDOQRPSUHLVSLWLYDQMXVYRMHHILNDVQRVWL0H XWLP SURPMHQDRUJDQL]DFLMVNHVWUXNWXUHMHGDQMHRGQDMRGJRYRUQLMLK ]DGDWDNDLSURFHVDNRML VHSURYRGHXSRGX]HüX3ULMHSRþHWNDUDGDQDUHRUJDQL]DFLMLRUJDQL]DFLMHSRWUHEQRMH VHULR]QRPDQDOL]RPXWYUGLWLRSUDYGDQRVWQRYLKSULMHGORJDNRMHLNDNYHQDSRUHSULWRP WUHEDSRGQLMHWLDVDPLPSURPMHQDPDWUHEDSULVWXSLWLVXVWDYQRDQDOLWLþNLLYUORRSUH]QR 8SRVWXSNXL]PMHQHRUJDQL]DFLMVNHVWUXNWXUHNRULVWHVHRYHþHWLULID]H SUYDID]DGLMDJQR]DSUREOHPD GUXJDID]DSODQLUDQMHSURPMHQD WUHüDID]DXYR HQMHSURPMHQDL þHWYUWDID]DNRQWUROD 'LMDJQR]DSUREOHPDPRUDXWYUGLWLMHOLSRVWRMHüDRUJDQL]DFLMDWROLNRREROMHODGD MXMHREYH]QRPLMHQMDWL 3ODQLUDQMH SURPMHQD PRUD ELWL X IXQNFLML SRVWDYOMHQLK FLOMHYD QRYRJ åHOMHQRJ VWDQMD 8YR HQMHSURPMHQDMHQDMVORåHQLMLLQDMRVMHWOMLYLMLGLR]DGDWND0RUDVHREDYLWLX] QDMPDQMH SRVOMHGLFD L WURãNRYD D WUHED UDþXQDWL L QD ]QDþDMQH RWSRUH MHU VH VQDJH QDYLNDQDVWRMHRGXSULMHWLVYDNRMSURPMHQL8RYRMMHID]LSRåHOMQRSULPLMHQLWLMHGQXLOLYLãH PHWRGDNRMRPüHVHL]DEUDWLRSWLPDOQLPRGHOQRYHRUJDQL]DFLMH(NRQRPVNDOLWHUDWXUD RELOXMHEURMQLPSUHSRUXNDPD]DXSRWUHEXPHWRGDSURYR HQMDSURPMHQDRUJDQL]DFLMVNH VWUXNWXUH 3RVWRMHVOMHGHüHPHWRGHUHRUJDQL]DFLMHNRMHVHPRJXNRULVWLWL PHWRGD]HPOMRWUHVD PHWRGDRGR]JRSUHPDGROMH PHWRGDRGR]GRSUHPDJRUH ELSRODUQDPHWRGD PHWRGDNOLQDL PHWRGDYHüHJEURMDQXNOHXVD .RMXüHPHWRGXXSRWULMHELWLQDMEROMHüHRFLMHQLWLLQLFLMDWRULSURPMHQDDWRXSUDYLOX PRUDMXELWLUXNRYRGLWHOMLSRGX]HüDLVWUXþQMDFLL]SRGUXþMDRUJDQL]DFLMH3ULWRPHVHYDOMD SRGVMHWLWL QD UDQLMX WYUGQMX NDNR MH GREUR NRULVWLWL WLPRYH ]D RYH SURFHVH X NRMH EL WUHEDOR UDGL REMHNWLYQRVWL L YLãHJ VWXSQMD DXWRULWHWD XNOMXþLWL L VWUXþQMDNH L]YDQ SRGX]HüD mn opqr s#t u&vp(w pxy vzy,p(r {z(wy | z}y ~ z

{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]HüD NRMD LVSXQMDYDMX ]DNRQVNH XYMHWH SRVORYDQMD RUJDQL]LUDMX VYRM UDG X SURL]YRGQML SURL]YRGD L SUXåDQMX XJRVWLWHOMVNLK XVOXJD X XJRVWLWHOMVNLPSRVORYQLPMHGLQLFDPD 2YLVQRR YHOLþLQL LYUVWLGMHODWQRVWLXJRVWLWHOMVNDSRGX]HüDPRJXXVYRPVDVWDYX LPDWLYHüLLOLPDQMLEURMSRVORYQLKMHGLQLFDDVYHSRVORYQHMHGLQLFHQDMHGQRPSRGUXþMX SUHGVWDYOMDMXXJRVWLWHOMVNXPUHåXWRJDSRGUXþMD 8JRVWLWHOMVND SRVORYQD MHGLQLFD MH GLR XJRVWLWHOMVNRJ SRGX]HüD X NRMHPX MH QHSRVUHGQRRUJDQL]LUDUDGLSRVORYQDDNWLYQRVWLRVWYDUXMXUH]XOWDWLSURL]YRGLLXVOXJH VFLOMHP]DGRYROMHQMD]DKWMHYDLSRWUHEDXJRVWLWHOMVNLKSRWURãDþD 3RVORYQRP MHGLQLFRP X XJRVWLWHOMVWYX PRåHPR VPDWUDWL L VYDNX MHGLQLFX XJRVWLWHOMVNH PUHåH X NRMRM VH REDYOMD VDPRVWDOQL WHKQRORãNR NRPHUFLMDOQL SURFHV RGQRVQRVYDNXMHGLQLFXXNRMRMVHREDYOMDSURL]YRGQMDLSURGDMDXJRVWLWHOMVNLKXVOXJD 7HKQRORãNDLRUJDQL]DFLMVNDSRYH]DQRVWSRVORYQLKMHGLQLFDPRåHELWLYUORUD]OLþLWD 8 RNYLUX XJRVWLWHOMVNRJ SRGX]HüD SRVORYQH MHGLQLFH PRJX ELWL SRWSXQR WHKQRORãNL L RUJDQL]DFLMVNLVDPRVWDOQH DGDVDPRGLRSRVORYD SUHQHVXQD ]DMHGQLþNHVOXåEHQSU QDEDYX SURGDMX L VO 1DMþHãüH VH RGYDMDMX SURL]YRGQH L XVOXåQH IXQNFLMH þLPH VH L QDJODãDYDVDPRVWDOQRVWSRVORYQLKMHGLQLFD7DNYDVDPRVWDOQRVWPRåHLPDWLRGUH HQH SUHGnosti i nedostatke. Prednost je u neposrednoj zainteresiranosti za troškovni HNRQRPLþQRVW SULQFLSXQHSRVUHGQRMYH]LVNRULVQLFLPDXVOXJDãWRLKþLQLHILNDVQLMLP X WHPHOMQRP ]DGDWNX D QHGRVWDFL VH RþLWXMX X QHVDPRVWDOQRVWL QDVWXSD QD WUåLãWX L QHPRJXüQRVWL NRULãWHQMD HOHPHQDWD SURPRFLMH 0H XWLP RYL VH QHGRVWDFL PRJX ODNR eliminirati korištenjem usluga specijaliziranih (marketinških) organizacija, pa su ]QDþDMQLMHSUHGQRVWLRYDNYLKREOLNDRUJDQL]DFLMH 8JRVWLWHOMVND SRVORYQD MHGLQLFD MH GDNOH UDGQD FMHOLQD X NRMRM VH RUJDQL]LUD SURL]YRGQMD REDYOMD XVOXåQL L VPMHãWDMQL SURFHV L WR VYH X VYH]L V SUXåDQMHP XJRVWLWHOMVNLKXVOXJD

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

7HPHOMQHSRVORYQH]DGDWNHSRVORYQLKMHGLQLFDXXJRVWLWHOMVWYXPRåHPRSRGLMHOLWLX WULJUXSH JUXSDSRVORYDSULSUHPH grupa poslova izvršenja i JUXSDSRVORYDNRQWUROH mn opqr s#t u&vp(w pxy vzy,p(r {z(wy | z}y ~ z

{p y s ~ vy p |sz

*UXSDSRVORYDSULSUHPHREXKYDüD SULSUHPXSRVORYDHOHPHQDWDSURFHVDUDGDRUJDQL]DFLMXUDGDSUHGPHWDL VUHGVWDYDUDGD L SULSUHPDVDPRJDSURFHVDUDGDUDGQDGRNXPHQWDFLMDLVO *UXSDSRVORYDL]YUãHQMDREXKYDüD SRVORYHXSURL]YRGQRMID]LSRVORYLYH]DQLX]SURL]YRGQMXSURL]YRGDL SUXåDQMHXVOXJD L SRVORYHSURPHWQHID]HSURGDMDXJRVWLWHOMVNLKSURL]YRGDLXVOXJDLVDP SURFHVSUXåDQMDXVOXJD *UXSDSRVORYDNRQWUROHREXKYDüD SRVORYHNRQWUROHNYDOLWHWHSRVHEQRSURL]YRGDLXVOXJD L poslove kontrole izvršenja radnih zadataka. 3RVORYQH]DGDWNHSRVORYQLKMHGLQLFDXXJRVWLWHOMVWYXPRåHPRSULND]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 SUXåDMX XVOXJHVPMHãWDMDSULSUHPDLSURL]YRGQMDKUDQHLSLüDLREDYOMDMXGUXJLSRVORYLX VYH]L V SUXåDQMHP XJRVWLWHOMVNLK XVOXJD 2YL REMHNWL X JUD HYLQVNRP WHKQRORãNRP LIXQNFLRQDOQRPSRJOHGXXYLMHNþLQHFMHOLQX=ERJWRJDVHXJRVWLWHOMVNLREMHNWLSRVHEQR JUDGH L XUH XMX NDNR EL RPRJXüDYDOL UDFLRQDOQR NRULãWHQMH SURVWRUD QHVPHWDQR NUHWDQMH JRVWLMX L ]DSRVOHQRJ RVREOMD L PRUDMX RGJRYDUDWL VYLP SURSLVDQLP QRUPDPD KLJLMHQVNR WHKQLþNH SULURGH NRMH VH RGQRVH QD QDPLUQLFH þXYDQMH URED ]DãWLWX RG ãWHWQLKXWMHFDMDNRMHREDYOMDQMHRYHGMHODWQRVWLPRåHLPDWLSRRNROLQXLVOLþQR 6YLXJRVWLWHOMVNLREMHNWLLXQMLPDRGJRYDUDMXüLXUH DMLLRSUHPDPRUDMXRGJRYDUDWL SURSLVLPD X SRJOHGX JUDGQMH VDQLWDUQH L SURWXSRåDUQH ]DãWLWH WHKQLþNH LVSUDYQRVWL zaštite okoliša i svim drugim propisanim standardima. 2EMHNWL PRUDMX ELWL ODNR XRþOMLYL L SUHSR]QDWOMLYL SD VH YLGQR L MDVQR LVWLþH QD]LY R]QDNDLNDWHJRULMDXJRVWLWHOMVNRJREMHNWD

=1$ý$-/2.$&,-(8*267,7(/-6.2*2%-(.7$

/RNDFLMD XJRVWLWHOMVNRJ REMHNWD MH PMHVWR QD NRMHPX RQ REDYOMD VYRMX GMHODWQRVW /RNDFLMD VH MDYOMD NDR þLPEHQLN L]X]HWQRJD ]QDþDMD X SURFHVX QDVWDMDQMD SODQLUDQMD SURMHNWLUDQMD L RVQLYDQMD XJRVWLWHOMVNRJ REMHNWD D GHILQLUD VH NDR UD]PMHãWDMWHPHOMQLKHOHPHQDWDSURFHVDUDGDQDRGJRYDUDMXüHPSURVWRUX /RNDFLMDSUHVXGQRXWMHþHQDYUVWXXJRVWLWHOMVNRJREMHNWDQDQDþLQSRVORYDQMDQD DVRUWLPDQXVOXJDLNDWHJRULMXLMHGDQMHRGQDM]QDþDMQLMLKþLPEHQLNDSRVORYQRJXVSMHKD UDVWD L UD]YRMD XJRVWLWHOMVNRJ REMHNWD =DWR VH SUREOHP ORNDFLMH MDYOMD NDR SUREOHP L]ERUD QDMSRYROMQLMHJ PMHVWD MHU L]ERU PMHVWD PRåH SUHVXGQR XWMHFDWL QD HNRQRPLMX L RUJDQL]DFLMXUDGDDWR]QDþLQDXNXSQHSRVORYQHUH]XOWDWH 1DORNDFLMXXJRVWLWHOMVNRJREMHNWDLPDMXXWMHFDMþLPEHQLFLNRMLVHPRJXSRGLMHOLWLX GYLMHJUXSH QDRSüHþLPEHQLNHL QDSRVHEQHþLPEHQLNH 2SüL þLPEHQLFL ORNDFLMH VX WHPHOMQRJD ]QDþHQMD ]D L]ERU PMHVWD SRVORYDQMD XJRVWLWHOMVNRJREMHNWD8RYHþLPEHQLNHXEUDMDPR WUåLãWH NDGURYH VLURYLQH WUDQVSRUWL SRJRQVNXHQHUJLMXLYRGX


1DMYDåQLML þLPEHQLN ORNDFLMH XJRVWLWHOMVNRJ REMHNWD MHVX PRJXüQRVWL YHü SRVWRMHüHJLOLSRWHQFLMDOQRJWUåLãWD7R]QDþLGDPRJXüQRVWSURGDMHSURL]YRGDLOLXVOXJD LPD SUHWHåLWX YULMHGQRVW X RGDELUX ORNDFLMH 8SUDYR ]DWR SULMH RGDELUD ORNDFLMH WUHED SRPQR SURXþLWL SRVWRMH OL QD RGUH HQRP SURVWRUX NRULVQLFL XJRVWLWHOMVNLK XVOXJD X NRMHPREXMPXNRMDLPMHNXSRYQDPRüLNDNYDMHNRQNXUHQFLMDQDWRPSURVWRUX 8JRVWLWHOMVWYRDQJDåLUDEURMQHLUD]QRYUVQHNDGURYH=ERJWRJDLSUREOHPNDGURYD PRåHELWLSUHVXGDQ]DRGUH LYDQMHORNDFLMHXJRVWLWHOMVNRJREMHNWD 8JRVWLWHOMVWYRXSURL]YRGQRPSURFHVXNRULVWLYHOLNLEURMVLURYLQDPDWHULMala) za što PRUDLPDWLLVLURYLQVNXED]XLWRSRPRJXüQRVWLãWREOLåX =DSURFHVSURL]YRGQMHXXJRVWLWHOMVWYXWUDQVSRUWMHYDåDQMHUVHSUHYR]HVLURYLQHL VYLGUXJLSRWUHEQLPDWHULMDOLDOLMHGQDNRMHYDåDQLVRE]LURPQDSULMHYR]JRVWLMXSDVH kod izbora lokacije mora voditi briga i o troškovima transporta. 0RJXüQRVWL GRELYDQMD SRWUHELWLK X SUDYLOX YHOLNLK NROLþLQD HQHUJLMH SRVHEQR YRGHLPDRVRELWXYDåQRVWXRGDELUXORNDFLMH 3RVHEQLþLPEHQLFLORNDFLMHVX NOLPD zemljište i RVWDOLþLPEHQLFLXåHORNDFLMH .OLPD XWMHþH QD L]ERU ORNDFLMH SRVHEQR NDGD VH UDGL R WXULVWLþNLP REMHNWLPD KRWHOLLNDPSRYL Zemljište XWMHþH QD L]ERU ORNDFLMH QD QDþLQ GD RG L]ERUD WHUHQD ]DYLVL L]JUDGQMD (visoka ili niska i sl.) i korištenje objekta. Neki ugostiteljski objekti npr. zahtijevaju velike SRYUãLQH ]HPOMLãWDNDPSRYLWXULVWLþNDQDVHOMDLVO 3RUHG YHOLþLQH ]HPOMLãWDSRWUHEQR MH YRGLWL EULJX NRG RGDELUD ORNDFLMH L R GUXJLP YDåQLP HOHPHQWLPD NDR ãWR VX PRJXüQRVWSULVWXSDRSDVQRVWRGNOL]DQMDLRGURQMDYDQMDWODLVOLþQR 2VWDOL þLPEHQLFL RGDELUD ORNDFLMH SRVHEQR XåH ORNDFLMH RGQRVH VH QD VDPH osobitosti ugostiteljskog objekta kao što je vrsta, priroda posORYDQMD VWUXNWXUD SRWURãDþDSDUNLQJLWG 6YLQDYHGHQLþLPEHQLFLQHPDMXLVWXYDåQRVW1HNLVXYDåQLMLL]QDþDMQLML]DMHGQX YUVWXXJRVWLWHOMVNLKREMHNDWDDGUXJL]DGUXJXYUVWX7R]QDþLGDQDJODVDNNRGRGDELUD ORNDFLMHWUHEDVWDYLWLQDQDMYDåQLMHþLPEHQLNHORNDFLMH 3UREOHPDWLND ORNDFLMH XJRVWLWHOMVNRJD SRGX]HüD PRåH VH MRã UD]YUVWDWL L NDR ORNDFLMDXãLUHPLXåHPVPLVOX7DVHSRGMHODSULND]XMHQDVO


{p y s ~ v y p |sz

6O/RNDFLMDXJRVWLWHOMVNRJSRGX]HüDVDVWDMDOišta lokacije XãLUHPLXåHPVPLVOX 3UDYLOQLPL]ERURPORNDFLMHXJRVWLWHOMVNRSRGX]HüHSRVWLåH ]DGRYROMDYDMXüXSR]LFLMXQDWUåLãWXLNRQNXUHQWVNXVSRVREQRVW SRWSXQLMXJRVSRGDUVNXVWUXNWXUXQDRGUH HQRPSRGUXþMXMHUSRYHüDYD ]DSRVOHQRVW smanjenje troškova poslovanja SRYHüDQMHNRULãWHQMDNDSDFLWHWD VPDQMHQMH]DOLKDVLURYLQDLGUXJLKPDWHULMDODL RVLJXUDQMHPDNVLPDOQLKHIHNDWDSURFHVDSRVORYDQMD


,]ERU RSWLPDOQH ORNDFLMH V RE]LURP QD RSüH L SRVHEQH þLPEHQLNH RVLJXUDYD LVSXQMHQMHVYLKFLOMHYDLVYUKXSRVWRMDQMDSRGX]HüD3RJUHãNHXL]ERUXRVWDYOMDMXWUDMQH SRVOMHGLFHLQDMþHãüHVXX]URNSUHVWDQNDUDGDXJRVWLWHOMVNRJREMHNWD

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

1D WHPHOMX WHKQLþNRWHKQRORãNLK L RUJDQL]DFLMVNLK UD]OLND PH X XJRVWLWHOMVNLP objektima izvršena je podjela poslovnih jedinica za smještaj, a RQH VH UD]OLNXMX SR VYRMLPRVRELQDPDLPRJXüQRVWLPDXVNODGXVYDåHüLP]DNRQVNLPSURSLVLPD Ugostiteljski objekti za smještaj jesu: KRWHO PRWHO SDQVLRQ WXULVWLþNRQDVHOMH NDPS VRED]DL]QDMPOMLYDQMH odmaralište SUHQRüLãWH

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

5LMHþ KRWHO SRWMHþH RG ULMHþL KRVSLWDOLW\ ãWR ]QDþL JRVWROMXELYRVW L IUDQFXVNRJ MH SRULMHNOD +RWHOMHXJRVWLWHOMVNLREMHNWNRMLSUXåDUD]OLþLWHXJRVWLWHOMVNHLGUXJHXVOXJHPH X kojima smještaj predstavlja temeljnu uslugu. 3UHPDQDPMHQLKRWHOLVHGLMHOHXWULWHPHOMQHVNXSLQH JUDGVNLKRWHOLQDOD]HVHXJUDGXRGQRVQRXDGPLQLVWUDWLYQLPLOL JRVSRGDUVNLPFHQWULPDLQDPLMHQMHQLVXSRVORYQLPOMXGLPDLSXWQLFLPD WXULVWLþNLKRWHOLQDOD]HVHXWXULVWLþNLPPMHVWLPDLQDPLMHQMHQLVX smještaju turista i L]OHWQLþNLKRWHOLQDPLMHQMHQLVXL]OHWQLFLPDLVPMHãWHQLVXXL]OHWQLþNLP PMHVWLPDSRJRGQLP]DUHNUHDFLMX +RWHOHSRREXMPXXVOXJDGLMHOLPRQDGYLMHYUVWH SRWSXQHKRWHOHNRMLSRUHGVPMHãWDMDSUXåDMXSRWSXQXXVOXJXSUHKUDQH JDUQLKRWHOHNRMLSRUHGVPMHãWDMDSRVOXåXMXVDPRGRUXþDN mn opqr s#t u&vp(w pxy vzy,p(r {z(wy | z}y ~ z

{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]QDþDYD ]YMH]GLFDPD 1DMNYDOLWHWQLML VH KRWHO R]QDþXMH V SHW ]YMH]GLFD +RWHO PRåH SRVORYDWL NDR VDPRVWDOQD SRVORYQD MHGLQLFD D PRåH ELWL L X VDVWDYX VORåHQRJD SRGX]HüD 1DþLQ RUJDQL]DFLMH SRVORYDQMD KRWHOD RGUH HQ MH V QHNROLNR temeljnih karakteristika kao što su: YHOLþLQDYUVWDLNDWHJRULMD ORNDFLMD NDUDNWHULWUDMDQMHSRVORYDQMD RUJDQL]DFLMVNLVWDWXVXVDVWDYXSRGX]HüDLOLVDPRVWDODQ UDVSRORåLYRVWNDGURYD 9HOLþLQD YUVWD L NDWHJRULMD KRWHOD RGUH XMH WHKQLþNX VWUXNWXUX VUHGVWDYD EURM L VWUXNWXUX ]DSRVOHQLK 7DNR üH JUDGVNL L L]OHWQLþNL KRWHO LPDWL YHüL EURM ]DSRVOHQLK SR MHGLQLFLNDSDFLWHWDQHJRJDUQLKRWHO,VWRWDNRKRWHOYLãHNDWHJRULMHLPDYHüXYULMHGQRVW VUHGVWDYDLYHüLEURM]DSRVOHQLKSRMHGLQLFLNDSDFLWHWDRGKRWHODQLåHNDWHJRULMH /RNDFLMDKRWHODLPD]QDþDMVYLãHVWDMDOLãWD7DNRVHXYHOLNLPSRVORYQLPFHQWULPD JUDGH YHOLNL KRWHOL QDMþHãüH 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 /RJLþQRMHGDWXULVWLþNLKRWHOLPRUDMXELWLORFLUDQLXWXULVWLþNLPPMHVWLPDDORNDFLMD PRUD LVSXQMDYDWL XYMHWH SULYODþQRVWL L VYH ]DKWMHYH RYLVQR R YHOLþLQL NDWHJRULML L DVRUWLPDQXXVOXJD .DUDNWHULWUDMDQMHSRVORYDQMDXVNRMHYH]DQDX]ORNDFLMXKRWHOD7DNRüHJUDGVNL KRWHOSRVORYDWLFLMHOXJRGLQXWXULVWLþNLKRWHOLXJODYQRPXWXULVWLþNRMVH]RQL7DþLQMHQLFD XWMHþH QD RUJDQL]DFLMX SRVORYDQMD L QD NDUDNWHU DQJDåLUDQMD VUHGVWDYD UDGD L ]DSRVOHQLK 6H]RQVNL NDUDNWHU UDGD XWMHþH L QD RGOXNX R JUDGQML KRWHOD SR YUVWDPD L NDWHJRULMDPD 8 WXULVWLþNLP VH PMHVWLPD ULMHWNR JUDGH KRWHOL QDMYLãH NDWHJRULMH LOL SDN JDUQLKRWHOLMHUWXULVWLWUDåHNRPSOHWQXXVOXJXLQLVXVSUHPQLSODWLWLYLVRNXFLMHQXNDRãWR WR PRJX SRVORYQL OMXGL X JUDGVNLP KRWHOLPD 2VLP WRJD VH]RQVNR SRVORYDQMH QLMH DWUDNWLYQR ]D YLVRNRVWUXþQR RVREOMH SD MH L VWUXNWXUD ]DSRVOHQLK SR VWUXþQRVWL ]QDWQR lošija u hotelima sa sezonskim poslovanjem. 2UJDQL]DFLMVNLVWDWXVKRWHODJRYRULRWRPHSRVOXMHOLKRWHOVDPRVWDOQRLOLXVNORSX SRGX]HüD NRMH X VYRP VDVWDYX LPD YLãH LVWLK LOL UD]OLþLWLK SRVORYQLK MHGLQLFD 2UJDQL]DFLMVND VWUXNWXUD KRWHOD UD]OLNXMH VH RYLVQR R RUJDQL]DFLMVNRP VWDWXVX X SRGX]HüX .DGD MH KRWHO X VDVWDYX VORåHQRJD SRGX]HüD QHNH VH VOXåEH RUJDQL]LUDMX ]DMHGQLþNL ]D YLãH SRVORYQLK MHGLQLFD QSU QDEDYD PDUNHWLQJ L VO D VOLþQD MH RUJDQL]DFLMVND SR]LFLMD KRWHOD NRML VX X ODQFX KRWHOD .DGD KRWHO SRVOXMH NDR VDPRVWDOQDSRVORYQDMHGLQLFDXQMHPXVHWUHEDMXRUJDQL]LUDWLVYHSRVORYQHIXQNFLMH .DGURYL VX QDMYDåQLML þLQLWHOM XNXSQH RUJDQL]DFLMVNH VWUXNWXUH KRWHOD .RG ]DSRãOMDYDQMD RGJRYDUDMXüLK NDGURYD NDR ãWR MH YHü LVWDNQXWR YLãH SUREOHPD LPDMX


KRWHOL VD VH]RQVNLPNDUDNWHURP SRVORYDQMD SD VH L RUJDQL]DFLMD NDGURYD SULODJR DYD PRJXüQRVWLPDDQHSURMHNWLUDQLPSRWUHEDPDLOLUHDOQLP]DKWMHYLPD 6758.785$,32'-(/$+27(/$ +RWHONDRXJRVWLWHOMVNLREMHNWVDVWRMLVHRGYLãHUD]OLþLWLKRGMHODNRMHVYUVWDYDPRX WULWHPHOMQHJUXSHVO društvenosmještajni odjel, SURL]YRGQRXVOXåQLRGMHOL WHKQLþNLRGMHO

+27(/ '58â79(12 60-(â7$-12 2'-(/-(1-(

352,=92'12 86/8ä12 2'-(/-(1-(

7(+1,ý.2 2'-(/-(1-(

6O)XQNFLRQDOQDRUJDQL]DFLMDKRWHOD Društveno smještajni odjel se sastoji od SULMDPQRJRGMHOD KRWHOVNRJGRPDüLQVWYDVREH SURVWRULMD]DSRVOXåLYDQMHJRVWLMX SURVWRULMD]DWUJRYDþNHGMHODWQRVWL SURVWRULMD]D]DEDYXLUHNUHDFLMX 3URL]YRGQRXVOXåQLRGMHOVDVWRMLVHRG NXKLQMH UHVWRUDQD RVWDOLKSURVWRULMD]DSRVOXåLYDQMHL skladišnih prostora. 7HKQLþNLRGMHOVHVDVWRMLRG NRWORYQLFH UDGLRQLFD SUDRQLFHLJODþDRQLFHUXEOMD JDUDåH skladišta i GUXJLKSRPRüQLKRGMHOD mn opqr s#t u&vp(w pxy vzy,p(r {z(wy | z}y ~ z

{p y s ~ v y p |sz

2UJDQL]DFLMX KRWHOD SR IXQNFLMDPD L WHKQRORãNLP GLMHORYLPD PRåHPR SULND]DWL L JUDILþNLVO +27(/ '58â79(12 352,=92'12 7(+1,ý.2 60-(â7$-12 86/8ä12 2'-(/-(1-( 2'-(/-(1-( 2'-(/-(1-( 35,-(012 .8+,1-$, 2'-(/-(1-( 35$7(û$ .27/291,&$ 2'-(/-(1-$ & # +27(/6.2 5(6725$1 5$',21,&( '20$û,16792 267$/( 267$/( 35$21,&$, '58â79(1( 3526725,-(=$ 3(*/$21,&$ 3526725,-( 326/8ä,9$1-( 58%/-$ 3526725,-( 72ý,21,&$ *$5$ä$ =$=$%$98 3,û$ 3$5.,1* ,5(.5($&,-8 267$/$ 326752-(1-$ ,,167$/$&,-( Sl. 28. Podjela hotela po funkcijama i tehnološkim dijelovima 6YL GLMHORYL KRWHOD RYLVQR R YHOLþLQL L NDWHJRUL]DFLML PRUDMX ELWL L]JUD HQL SUHPD ]DNRQVNLPSURSLVLPDNRMLVHRGQRVHQDKLJLMHQVNRWHKQLþNHXYMHWH+RWHOPRUDþLQLWL MHGQXFMHOLQXNRMDWUHED]DGRYROMLWLVYHSRWUHEHJRVWLMXNRMLERUDYHXKRWHOXDSRVHEQR SRWUHEHVPMHãWDMDSUHKUDQHLSLüD 8OD] X KRWHO SUYHQVWYHQR ]DYLVL R ORNDFLML NDSDFLWHWX L NDWHJRULML KRWHOD L R QL]X GUXJLK þLPEHQLND 8OD]QH SURVWRULMH þLQH SULMDPQR RGMHO SUHGYRUMH VWXELãWD L KRGQLFL Pored glavnog ulaza kojega koriste gosti, u hotelu postoje još i gospodarski (za robe) XOD]LXOD]]D]DSRVOHQH6YHSURVWRULMHXKRWHOXNRMHVHWUHWLUDMXNDRXOD]PRUDMXELWR


L]JUD HQH L RSUHPOMHQH SR SUDYLOQLFLPD R PLQLPDOQLP XYMHWLPD ]D RGJRYDUDMXüX NDWHJRUL]DFLMXKRWHOD 3ULMDPQL RGMHO MH SURVWRU X NRMHPX VH REDYOMDMX VYL SRVORYL YH]DQL X] SULMDP JRVWLMX2QPRUDELWLVNODGQRRSUHPOMHQRMHUVHXSULMDPQRPRGMHOXVWMHþHSUYLXWLVDNR hotelu. Zato taj prostor mora biti najljepše, najbolje i najluksuznije opremljen prostor u KRWHOX 8SULMDPQRPRGMHOXVPMHãWHQDMHSRUWLUQLFDUHFHSFLMDPMHQMDþQLFDSURGDYDRQLFD UD]QHNOXEJDUQLWXUHWRDOHWLJDUGHUREHDSHULWLYEDULGUXJLVDGUåDML Iz predvorja se dizalima ili stubištem odlazi u smještajni dio, u društvene prostorije LXVYHYUVWHSURVWRULMD]DSRVOXåLYDQMHVSRUWLUHNUHDFLMX=ERJWRJDRYDMSURVWRUPRUD ELWL L GRYROMQR SURVWUDQ GD ]DGRYROML VYH RYH ]DKWMHYH ,VWR WDNR L UDVSRUHG SULMDPQRJ RGMHODPRUDELWLWDNDYGDRPRJXüLQRUPDODQUDGVSULMDPRPLLVSUDüDMHPJRVWLMX=DWR VHVPDWUDGDMHSULMDPQLRGMHOVUHGLãQMLRGMHOXKRWHOXLSUHGVWDYOMDYH]XL]PH XJODYQLK L VSRUHGQLK SURVWRULMD X KRWHOX 9HOLþLQD L RSUHPOMHQRVW RYLVL R NDWHJRULML KRWHOD DOL L R VSRVREQRVWL]DSRVOHQRJRVREOMDGDWDMSURVWRUXþLQLãWRDWUDNWLYQLMLP Hodnici i stubišta u hotelu SRSXW SULMDPQRJ RGMHOD WDNR HU VH YH]D L]PH X prostorija hotela. Hodnici i stubišta moraju biti ugodno opremlMHQLDREYH]QHVXVWD]H WHSLVLVOLNHSR]LGRYLPDL]DYMHVHSRSUR]RULPD 6REH ]D VSDYDQMH VX SURVWRULMH EH] NRMLK KRWHO QH EL ELR WHPHOMQL REMHNW ]D VPMHãWDM X XJRVWLWHOMVNRM GMHODWQRVWL 6REH VX QDMYDåQLMH SURVWRULMH KRWHOVNRJ GRPDüLQVWYD MHU VH X QMLPD RVWYDUXMH WHPHOMQL GLR KRWHOVNH GMHODWQRVWL smještaj. 9HOLþLQD L]JOHG L RSUHPD VRED ]DYLVH R NDWHJRULML KRWHOD DOL L R RGUHGEDPD NRMH UHJXOLUDMXPLQLPDOQHXYMHWHLNDWHJRUL]DFLMXXJRVWLWHOMVNLKREMHNDWD Društvene prostorije VX QHRSKRGQH X KRWHOX D VOXåH ]DGRYROMDYDQMX UD]OLþLWLK SRWUHEDJRVWLMX7RVXSUYHQVWYHQROLMHSRLOXNVX]QRRSUHPOMHQHSURVWRULMHDQDPMHQD LP MH GHWDOMQR LVSODQLUDQD 2YH SURVWRULMH VX YDåQH X SRVORYDQMX KRWHOD MHU VH NUR] njihovo korištenje ostvaruju i druge, dodatne ali korisne usluge. Osim toga korištenje RYLK SURVWRULMD VWYDUD ]DGRYROMVWYR NRG JRVWLMX þLPH VH RPRJXüXMH GXåL ERUDYDN X KRWHOX 6DQLWDUQRKLJLMHQVNH SURVWRULMH nalaze se u sastavu smještajnih jedinica ali i u VYLP GUXJLP SURVWRULMDPD X KRWHOX 2YH VH SURVWRULMH JUDGH X VNODGX V YDåHüLP SURSLVLPD 3URL]YRGQRXVOXåQLRGMHOþLQHRQHSURVWRULMHXKRWHOXXNRMLPDVHSULSUHPDLSUXåD XVOXJDSUHKUDQHLSLüDQDSLWDNDLGUXJHXRELþDMHQHXVOXJHDQDXJRVWLWHOMVNLQDþLQ8 RYDMGLRKRWHODVSDGDMXSURVWRULMHNXKLQMHUHVWRUDQLNDYDQHEDURYLLVO8SURL]YRGQR XVOXåQRP RGMHOX FHQWUDOQR PMHVWR SULSDGD NXKLQML .XKLQMD L VYH QMRM SULSDGDMXüH SURVWRULMHPRUDMXELWLIXQNFLRQDOQRL]JUD HQHLXVNODGXVD]DNRQVNLPSURSLVLPD6YHWH SURVWRULMH ]DMHGQR þLQH NXKLQMVNL EORN X NRMHP VH REDYOMD SULPLWDN QDPLUQLFD QMLKRYR þXYDQMHSULSUHPDLREUDGDLQDSRNRQSULSUHPDJRWRYHKUDQHLQMHQRL]GDYDQMH # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § © ¢ ¬® ¨ ¥¯£

.XKLQMVNLSURVWRUUHGRYLWRMHSRGLMHOMHQXWULGLMHODSULSUHPQLWHUPLþNLL]DYUãQL2YL VX GLMHORYL IL]LþNL L WHKQRORãNL RGYRMHQL MHU QLMH GRSXãWHQR PLMHãDQMH VLURYLK L SULSUHPOMHQLKQDPLUQLFD .XKLQMDMHQDMþHãüHVPMHãWHQDXSUL]HPOMXLXLVWRMUD]LQLVUHVWRUDQRPMHUVHWDNR RVLJXUDYDSURL]YRGQRXVOXåQLSURFHV6XYLãQRMHLVWLFDWLGDLNXKLQMDPRUDELWLL]JUD HQD L WHKQLþNL L WHKQRORãNL RSUHPOMHQD WDNR GD ]DGRYROMDYD VYH SURSLVH WH QHRPHWDQX FLUNXODFLMX L]PH X NXKLQMH L UHVWRUDQD L GD UDVSRODåH VD VYLP SRWUHEQLP KLJLMHQVNR VDQLWDUQLPVDGUåDMLPD 7HKQLþNLRGMHOMHXIXQNFLMLRVLJXUDYDQMDUDGQRJDSURFHVDXKRWHOX2YDMRGMHOþLQH NRWORYQLFD UDGLRQLFH ]D RGUåDYDQMH KRWHOVNLK XUH DMD SUDRQLFD L JODþDRQLFD UXEOMD 2YRPVHRGMHOXMRãSULGRGDMXKRWHOVNDJDUDåDSDUNLQJSURVWRULVOXåED]DRGUåDYDQMH KRUWLNXOWXUHDSRVHEQRVXXRNYLUXRYRJDRGMHODRUJDQL]LUDQHVNODGLãQHVOXåEHLVDPD skladišta. 25*$1,=$&,-$5$'$8+27(/8 Organizacija rada u hotelu predstavlja smišljeno povezivanje rada i VUHGVWDYD X SRVORYDQMX KRWHOD .DR ãWR QLMH PRJXüH SUHGVWDYLWL MHGLQVWYHQ PRGHO RUJDQL]DFLMH L SRVORYDQMD SRGX]HüD MHGQDNR WDNR WR QLMH PRJXüH QL ]D KRWHO ELOR GD SRVOXMHXVDVWDYXSRGX]HüDLOLNDRVDPRVWDOQDMHGLQLFD7RQLMHPRJXüHMHUVH KRWHOL UD]OLNXMX SR QDþLQX JUDGQMH YHOLþLQL NDWHJRULML EURMX ]DSRVOHQLK L SR PQRJLP GUXJLPHOHPHQWLPD 6XYUHPHQDRUJDQL]DFLMDUDGDXKRWHOLMHUVWYXMDYOMDVHL]JUDGQMRPYHOLNLKKRWHOVNLK objekata i stvaranjem hotelskih lanaca. Usluge u suvremenom hotelu sve se više LQGXVWULMDOL]LUDMXLWRQDURþLWRXSULSUHPLKUDQHLSLüDMHUVHXQMLKRYRMSURL]YRGQMLVYH YLãH NRULVWH VWURMHYL XUH DML L DXWRPDWL NDR L SROXSURL]YRGL NRML VH VDPR GRUD XMX GR gotovih proizvoda. Zbog toga je sve više u upotrebi termin "hotelska industrija". 8KRWHOXNDRXJRVWLWHOjskoj poslovnoj jedinici za smještaj, glavni tehnološki proces UDGDRGYLMDVHXRNYLUXUHFHSFLMVNRJDSRVORYDQMDLXRNYLUXKRWHOVNRJDGRPDüLQVWYD 5HFHSFLMVNR SRVORYDQMH MH RNRVQLFD FMHORNXSQRJD KRWHOVNRJ SRVORYDQMD D RGYLMD VH X RNYLUX SULMDPQRJ RGMHOD SD üH VH ]DWR QDMSULMH SULND]DWL RUJDQL]DFLMVND VWUXNWXUD SULMDPQRJDRGMHODVO

# &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £ ¨ ¤ ©ª ¢ ª « § ©¢ ¬® ¨ ¥¯£

ÇÅÉ ¹Î´Í¸Á± ±È°³¹Î´½¹Î´¸º¹Î´ ±»¼¸Á±È¶¸º´ ÇÅ#·Ä´Â&´ °³¹Î´(½ ·Ä¸Á±»ÄÉ °³¹Î´(½ ·Ä(¸Á±»ÄÉ Ä#´(½´(Ò±&¸»µ&· Ç±ÈÅ&ÄÉ Å(¸ÁÉ Ê· Å´Ê&´ÇÊÃÉ ¹Æ· Í¹Î´¸º¹Æ·²#¸ÁÉ Ê· Ê&´¸ÁÄ#Å#·½ · Ä#´(½´(Ò ·Ô ¶&·¸º¹¼»µ&· ¾¸º¾Ä·Å(¸º¹Æ· Å´Ñ´(Å¶&·ÊÃÉ ¹Î´ Ä#ÅÌ³±È¶É ¸· É ¸ºÒ±ÈÅÍÓ·ÄÉ ¶¸· »½¾&¿À#· »½¾&¿À#· »½¾&¿À#· °±³²&´(µ °Ã¸º´(¶¸· ÇÅÉ ÐÃ¶&·Ä ±ÈÅÌ·¸ÁÉ Ñ·ÊÃÉ ¹Æ· »½¾&¿À#· É Ñ½´Ä· ¸Á±³Â#¸· »Í¹Î´Ï Ä·¹ »½¾&¿À#· ´(¶É °³´¸ÁÊÃÉ ¹Æ· ±ÈÀÅ#·º²&¾¸ËÉ ¸·Ç½·Ä· ¾³»½¾Ì· 6O2UJDQL]DFLMVNDVWUXNWXUDSULMDPQRJDRGMHOD 7HPHOMQH GMHODWQRVWL SULMDPQRJD RGMHOD RGYLMDMX VH X SRUWLUQLFL L UHFHSFLML 2UJDQL]DFLMD RYLK GLMHORYD SULMDPQRJ RGMHOD RYLVL R YHOLþLQL KRWHOD R REOLNX QMHJRYH RUJDQL]DFLMVNHVWUXNWXUHWLSXNDWHJRUL]DFLMLLGUXJLPHOHPHQWLPD3RUWLUQLFDLUHFHSFLMH PRJX ELWL L IL]LþNL 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 VXVUHüH JRVW KRWHOD =ERJ WRJD YHü MH naglašeno, ovaj odjel predstavlja hotel u svakom pogledu i zato recepFLMD LPD RGJRYRUQHLYUORVORåHQH]DGDWNH 7HKQLNDSRVORYDQMDUHFHSFLMHREXKYDüDVOMHGHüHSRVORYH NRUHVSRQGHQFLMXVJRVWLPD # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § © ¢ ¬® ¨ ¥¯£

NRUHVSRQGHQFLMXVWXULVWLþNLPDJHQFLMDPD UH]HUYDFLMXXVOXJD SULKYDWJRVWLMX smještaj gostiju YR HQMHFMHORNXSQHHYLGHQFLMHRJRVWLPD SRVOXåLYDQMHVLQIRUPDFLMDPD QDSODWDUDþXQD]DL]YUãHQHXVOXJH PLMHQMDQMHVWUDQLKVUHGVWDYDSODüDQMDLWG 5HFHSFLMD VXUD XMH VD VYLP GUXJLP RGMHOLPD X KRWHOX D SUYD L QDMQHSRVUHGQLMD YH]DMHVRGMHORPKRWHOVNRJGRPDüLQVWYDUDGLUHDOL]DFLMHVPMHãWDMDJRVWLMX1LãWDPDQMH QLMH YDåQD YH]D L VXUDGQMD V SURL]YRGQRXVOXåQLP RGMHORP 8 RNYLUX UHFHSFLMH organizira se i cjelokupni društveni i zabavnoUHNUHDWLYQLåLYRWXKRWHOX-HGQRPULMHþMX UHFHSFLMDMHåLODNXFDYLFDKRWHODL]DSUDYRQHPDQLMHGQHGMHODWQRVWLXKRWHOXDGDQD QHNLQDþLQWDGMHODWQRVWQHPDYH]XLOLNRQWDNWVUHFHSFLMRP8YHüLQLKRWHODXUH HQRMHL LVSRVWDYOMDQMH VYLK UDþXQD QD UHFHSFLML RQL VH RGQRVH QD VYH YUVWH XVOXJD SUXåHQLK JRVWX 8UHFHSFLMLVHYRGLEURMQDHYLGHQFLMDSDMHXWRPRGMHOXPRJXüHNUR]HYLGHQFLMX promatrati sve što se zbiva u hotelu. DanDVVHWDHYLGHQFLMDYRGLQDVXYUHPHQQDþLQ DXWRPDWVNRPREUDGRPSRGDWDND$NRVHHYLGHQFLMDQHYRGLSXWHPDXWRPDWVNHREUDGH SRGDWDND XVWURMDYDMX VH RGJRYDUDMXüH NQMLJH HYLGHQFLMH %H] RE]LUD QD NRML VH QDþLQ YRGL HYLGHQFLMD SRWUHEQR MH LVWDNQXWL NDNR MH SUDYLODQ DåXUDQ L SUDYRYUHPHQ UDG UHFHSFLMHQHPRJXüEH]YR HQMDRGJRYDUDMXüHLVYHREXKYDWQHHYLGHQFLMH .DNYDüHVHHYLGHQFLMDYRGLWLLXNRMHPRSVHJXRYLVLRNDWHJRULMLKRWHODRQMHJRYRM YHOLþLQLLQDPMHQLWHRREOLNXRUJDQL]DFLMHUDGD -HGDQ RG ]DGDWDND UHFHSFLMVNRJD SRVORYDQMD MH L SURGDMD NDSDFLWHWD .DGD VH SURGDMDNDSDFLWHWDREDYOMDSUHNRUHFHSFLMVNHVOXåEHWRQD]LYDPRNODVLþQRPSURGDMRP MHU VH SURGDMD VDVWRML RG ]DNOMXþLYDQMD XJRYRUD L]PH X NRULVQLND KRWHOVNLK XVOXJD L UHFHSFLRQera, kao predstavnika hotela. Ovakvim oblikom prodaje kapaciteta još se koriste samo gradski hoteli koji su ravnomjerno iskorišteni cijelu godinu i koji svoje NDSDFLWHWH SURGDMX LQGLYLGXDOQLP JRVWLPD SD ]ERJ WRJD RYL KRWHOL QHPDMX UD]YLMHQX SRVHEQXVOXåEXSURGDMH 0H XWLP VXYUHPHQR SRVORYDQMH D SRVHEQR WXULVWLþNR XJRVWLWHOMVWYR L VYH ]DKWMHYQLMH WUåLãWH XJRVWLWHOMVNLK XVOXJD ]DKWLMHYDMX RUJDQL]DFLMX SURGDMH SXWHP SRVHEQHSURGDMQHVOXåEHLOLSRVUHGQLþNRPGMHODWQRãüXSXWQLþNLKDJHQFLMD5DVWXüLEURM XJRVWLWHOMVNLKSRWURãDþDUD]OLþLWRVWQMLKRYLKQDYLNDåHOMDXNXVDLSODWHåQLKPRJXüQRVWL DOLLVYHYHüDWUåLãQDNRQNXUHQFLMDXYMHWXMXGDXJRVWLWHOMVNDSRGX]HüDSDWDNRLKRWHOL VYH YLãH UD]YLMDMX SRVHEQX PDUNHWLQãNX VOXåEX UDGL XQDSUH HQMD SURGDMH VYRMLK NDSDFLWHWD8WDNYRMRUJDQL]DFLMLKRWHODVYHMHPDQMDXORJDUHFHSFLMHXGLUHNWQRMSURGDML NDSDFLWHWD 5H]HUYDFLMD KRWHOVNLK XVOXJD SUHGVWDYOMD YUOR RGJRYRUDQ ]DGDWDN UHFHSFLMH Rezervacija predstavlja prethodno osiguranje smještaja i druJLK XVOXJD KRWHOD D postoji više vrsta hotelskih rezervacija.

# &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £ ¨ ¤ ©ª ¢ ª « § ©¢ ¬® ¨ ¥¯£

3RQDMSULMHUH]HUYDFLMHGLMHOLPRQDLQGLYLGXDOQH]DMHGQRJJRVWD LJUXSQH]DYHüL EURM JRVWLMX 5H]HUYDFLMH PRJX ELWL NUDWNRURþQH NDGD VH ]DKWMHY ]D UH]HUYDFLMX LVSRVWDYOMDVDPRQHNROLNRGDQDSULMHSRþHWNDNRULãWHQMDXVOXJDLOLGXJRURþQHNDGDVH ]DKWMHY]DNRULãWHQMHKRWHOVNLKXVOXJDGRVWDYOMD]QDWQRUDQLMHPMHVHFGDQDLOL]DGXåH UD]GREOMHSDþDNL]DFLMHOXVH]RQX 5H]HUYLUDWLVHPRåHSLVPHQLPSXWHPWHOHIRQRPWHOHIDNVRPLXVPHQRRVREQR %H] RE]LUD NDNR VH REDYOMD UH]HUYDFLMD RQD PRUD VDGUåDYDWL WHPHOMQH HOHPHQWH NDR ãWR VX DGUHVD QDUXþLWHOMD YULMHPH SRþHWND NRULãWHQMD UH]HUYDFLMH YUVWX XVOXJH YUVWD VREHSROXSDQVLRQSDQVLRQLVOLþQR FLMHQXLQDþLQSODüDQMD =ERJ VYHJD QDYHGHQRJD NQMLJD UH]HUYDFLMD SUHGVWDYOMD QDMYDåQLMX HYLGHQFLMX X UHFHSFLMVNRPSRVORYDQMX3URSLVDQMHQDþLQYR HQMDNQMLJHUH]HUYDFLMDWDNRGDVHXQMX XQRVH VYL QHRSKRGQL SRGDFL R JRVWX L R REYH]DPD KRWHOD X RGQRVX QD ]DKWMHYH L] izvršene rezervacije. 3ULMDYD ERUDYND JRVWLMX REDYOMD VH ]D VYH JRVWH KRWHOD L WR MH WDNR HU ]DGDWDN UHFHSFLMVNHVOXåEH3ULMDYDERUDYNDREDYOMDVHQD]DWRSURSLVDQLPIRUPXODULPDXNRMH VHXQRVHRGJRYDUDMXüLSRGDFLRJRVWLPD 6YL VH JRVWL XYRGH X NQMLJX JRVWLMX 0QRJL KRWHOL SUDNWLFLUDMX L]GDYDQMH KRWHOVNH LVND]QLFH 2QD LPD SUHWHåLWR SURSDJDQGQX IXQNFLMX PDGD MH NRULVWDQ L SUDNWLþDQ GRNXPHQWMHUVDGUåLEURMQHSRGDWNHRKRWHOX 5HFHSFLMDPRUDXVYDNRPWUHQXWNXUDVSRODJDWLSRGDFLPDR]DX]HWLPLVORERGQLP VREDPDRþHPXVHYRGLHYLGHQFLMD7DNRYRPMHHYLGHQFLMRPPRJXüXYLGXVPMHãWDMQH NDSDFLWHWHNRMLVXYHü]DX]HWLNRMLVXUH]HUYLUDQLLNRMLVXVORERGQL 8 KRWHOVNRP GQHYQLNX LOL åXUQDOX 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 LVSRVWDYOMDUDþXQLREDYOMDQDSODWD]DL]YUãHQHXVOXJH 1DSODWD KRWHOVNLK XVOXJD SUHWKRGL RGODVNX JRVWD L] KRWHOD +RWHOVNL UDþXQ MH YULMHGQRVQLL]UD]VYLKXVOXJDNRMHMHJRVWNRULVWLRERUDYNRPXKRWHOX+RWHOVNLUDþXQVH WDNR HU L]GDMH QD UHFHSFLML L WHPHOML VH QD SRGDFLPD L] KRWHOVNRJ GQHYQLND åXUQDOD $NR MH JRVW ERUDYLR X KRWHOX SRVUHGVWYRP DJHQFLMH UDþXQ VH LVSRVWDYOMD QD QDSODWX DJHQFLML *RVWX VH REYH]DWQR GDMH SRWYUGD R SODüHQRP UDþXQX 8 SUDNVL VH VYH YLãH QDSXãWD VXVWDY SODüDQMD JRWRYLP QRYFHP D VYH YLãH þHNRP LOL YDXþHURP 8 KRWHOLMHUVWYX MH SRVHEQR SRJRGDQ QDþLQ SODüDQMD NUHGLWQRP NDUWLFRP MHU MH WR MHGQRVWDYQLML QDþLQ SODüDQMD L QDURþLWR MH SRJRGDQ NDGD VH UDGL R YHüLP L]QRVLPD UDþXQD 8UHFHSFLMLVHYRGHEURMQHGUXJHHYLGHQFLMHLREDYOMDMXPQRJLUD]QRYUVQLSRVORYL 7DNR MH L]PH X RVWDORJD UHFHSFLMD REYH]QD RG JRVWD SUHX]HWL QD þXYDQMH UD]QH GUDJRFMHQRVWLLL]GDWLJRVWXSRWYUGXRGHSR]LWX # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § © ¢ ¬® ¨ ¥¯£

7(+12/2*,-$326/29$1-$3257,51,&( 3RUWLUQLFDMHSRUHGUHFHSFLMHGUXJDQDMYDåQLMDVOXåEDSULMDPQRJRGMHOD1HNDGMH SRUWLU X KRWHOX ELR NOMXþDU 'DQDV X VXYUHPHQLP KRWHOLPD SRUWLUQLFD SUHGVWDYOMD VORåHQLMX VOXåEX V QL]RP SUDWHüLK GMHODWQRVWL 6XYUHPHQD RUJDQL]DFLMD UDGD KRWHOD QRYDWHKQRORJLMDSULMDPDJRVWLMXLYLVRNDUD]LQDKRWHOVNLKXVOXJDXYMHWRYDOLVXLSULPMHQX EURMQLK WHKQLþNLK SRPDJDOD L X RUJDQL]DFLML SRUWLUVNH VOXåEH 8 OXNVX]QLP KRWHOLPD SRUWLUQLFDMHL]GYRMHQDL]UHFHSFLMHþLPHVHVDPRGRND]XMHVYHYHüL]QDþDMRYHVOXåEH 3RUWLUVND VOXåED PRUD SRVWRMDWL X VYLP KRWHOLPD D QMH]LQ MH ]QDþDM QDJODãHQ X SUROD]QLP JUDGVNLP KRWHOLPD L KRWHOLPD YLVRNH NDWHJRULMH 1D VO SULND]DQD MH RUJDQL]DFLMVNDVWUXNWXUDSRUWLUVNHVOXåEH

3257,56.$ 6/8ä%$

7(0(/-1$ '-(/$71267

'23816.$ '-(/$71267

9$1-6.$ 6/8ä%$

8187$51-$ 6/8ä%$

7(/()21

'2ý(. *267,-8

58.29$1-( ./-8ý(9,0$

32â7$

35,-(92=

.21752/$ 8/$=$, ,=/$=$

3258.( 32'6-(71,.

357/-$*$

35,-(92= /,)720

,1)250$&,-(

6O2UJDQL]DFLMDSRUWLUVNHVOXåEH # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § ©¢ ¬® ¨ ¥¯£

3ULND]DQD VKHPD LOXVWUDWLYQR SRND]XMH EURMQH ]DGDWNH SRUWLUVNH VOXåEH L RGQRVL VHQDRUJDQL]DFLMXYHüHJDKRWHODLKRWHODYLãHNDWHJRULMH.RGPDQMLKKRWHODPRJXüHMH VMHGLQLWL SRVORYH UHFHSFLMH L SRUWLUQLFH $OL EH] RE]LUD NDNR MH SRUWLUVND VOXåED RUJDQL]LUDQDQMH]LQMH]QDþDMXWRPHãWRGMHODWQLFLRYHVOXåEHSUYLVWXSDMXXNRQWDNWV JRVWLPDSDVXRQLELWDQþLPEHQLNNRMLXWMHþHQDSUYLGRMDPNRMHJDJRVWVWMHþHRKRWHOX 1RQHPDELWQLKUD]JUDQLþHQMDX]DGDFLPDUHFHSFLMHLSRUWLUQLFHLSRVHEQRMHQDJODãHQD SRWUHEDQMLKRYHþYUVWHVXUDGQMH 2G EURMQLK ]DGDWDND SRUWLUVNH VOXåEH YDOMD SRVHEQR LVWDNQXWL NRQWUROX XOD]D L L]OD]D 2YDM MH ]DGDWDN YHOLNRJD ]QDþHQMD ]D VLJXUQRVW KRWHOVNLK JRVWLMX L FMHORNXSQD hotela. Rukovanje prtljagom nije samo tehnološki aspekt obavljanja zadataka portirske VOXåEH 2QR VDGUåL X VHEL L SRVHEQX EULJX ]D VLJXUQRVW SUWOMDJH SRYMHUHQMH JRVWLMX X RVREOMH L ãWR MH QDMYDåQLMH RGQRV SUHPD JRVWX NRG GRþHND SULKYDWD SUWOMDJH 8SXüLYDQMH QD UHFHSFLMX LPD SUHVXGDQ XWMHFDM QD IRUPLUDQMH SUYRJD GRMPD R KRWHOX RVREOMXLNYDOLWHWLXVOXJD 25*$1,=$&,-$262%/-$835,-$01202'-(/8 3ULMDPQL RGMHO PRUD UDVSRODJDWL YLVRNRVWUXþQLP NDGURYLPD þLMD NYDOLILFLUDQRVW X] QDJODãHQX FLYLOL]DFLMVNX GLPHQ]LMX NXOWXUQR RSKR HQMH OMXED]QRVW WDNWLþQRVW L poštenje) mora biti u funkciji poslova koje obavljaju i u skladu s kategorijom hotela. 2UJDQL]LUDQ UDG RVREOMD SULMDPQRJ RGMHOD X VPLVOX SUDYRGREQRJ L NYDOLWHWQRJ REDYOMDQMD SRMHGLQDþQLK UDGQLK ]DGDWDND SUHGXYMHW MH ]D XVSMHãDQ UDG VYLK RVWDOLK RGMHOD X KRWHOX 2WXGD L ]QDþDM L]ERUD RVREOMD NRMH üH REDYOMDWL SRVORYH L ]DGDWNH X RYRPRGMHOX 3ULMDPQLRGMHOPRUDELWLSRSXQMHQRGJRYDUDMXüLPL]YUãLWHOMLPDNRMHWUDåLVXYUHPHQL KRWHO RYLVQR R YHOLþLQL WLSX L NDWHJRULML KRWHOD 7DNR üH RUJDQL]DFLMVND VKHPD ]DSRVOHQRJRVREOMDXSULMDPQRPRGMHOXVUHGQMHJDKRWHODL]JOHGDWLNDNRMHWRSULND]DQR QDVO ÿ Ùó ØÚÙùûÙÝãùøëïÙ ØÚÙÓùûÙÝãùøëÆÖßÞáÙØ ÝÁÖþØûäýëüØ ØÚÙóÙØÚÙãÞôäöõè ÷ßØýèËäÓèêØ ØÚÙõÙØÚ÷øèËùúëïÙ íÚéèËî×èáï ÞËëÕ ÞôÖôÛ&èôò ðñïÙãÞËïèËò ÝºØûäéÁï èôî×Ù æç ØÞáèêéÁëìÛ³ä ÝÁÖôÛÃé çúæ ëÆäÙéºï éÁëüóãäÓè Õ×Ö×ØÚÙÜÛÝÁÖßÞáàâÙãÞåä äÙéÙóãÖúÞôëìÛÈä 6O=DSRVOHQRRVREOMHXSULMDPQRPRGMHOXKRWHODVUHGQMHYHOLþLQH # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § © ¢ ¬® ¨ ¥¯£

2UJDQL]DFLMVND VKHPD ]DSRVOHQRJ RVREOMD X YHüHP KRWHOX L YLãH NDWHJRULMH L]JOHGDWüHNDNRMHSULND]DQRQDVO â() 5(&(3&,-( 5(&(3&,-$ 3257,56.$ 6/8ä%$ 35,+9$7 2%5$ý81 9$1-6.$ 8187$51-$ *267,-8 86/8*$ 6/8ä%$ 6/8ä%$ 5(&(3&,21(5 ä851$/,67 '2ý(.,9$ý '1(91, 3257,5 35,-$91,ý$5 %/$*$-1,. 95$7$5 12û1, 3257,5 .25(6321'(17 0-(1-$ý 126$ý 326/8ä,7(/ 357/-$*( /,)7$ 5()(5(17=$ )$.785,67 5(=(59$&,-( ,1)250$725 .21752/25 6O6KHPDVORåHQLMHRUJDQL]DFLMH]DSRVOHQRJRVREOMD XSULMDPQRPRGMHOX

# &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £ ¨ ¤ ©ª ¢ ª « § ©¢ ¬® ¨ ¥¯£

1DMMHGQRVWDYQLMD VKHPD RUJDQL]DFLMH SULMDPQH VOXåEH ]D PDOL KRWHO L]JOHGDOD EL NDNRMHSULND]DQRQDVO 35,-(01$ 6/8ä%$ 5(&(3&,21(5 3257,5 ä851$/,67 1$6$ý 357/-$*( 3202û1, QRüQL 3257,5 6O6KHPDMHGQRVWDYQHRUJDQL]DFLMHSULMDPQHVOXåEH Šef recepcijePRUDLPDWLYLVRNXVWUXþQXVSUHPXELWLGREDUSR]QDYDWHOMWXULVWLþNR XJRVWLWHOMVNRJD JRVSRGDUVWYD PRUD SR]QDYDWL SLVDWL L JRYRULWL WUL VYMHWVND MH]LND =QDþDMãHIDUHFHSFLMHMHWROLNLGDXPQRJLPKRWHOLPDRQ]DPMHQMXMHLGLUHNWRUDKRWHOD Zadatak je šefa recepcije da organizira cjelokupni rad u recepciji i koordinira rad s RVWDOLPRGMHOLPDXKRWHOX,]GDMHQDORJH]DUDGLREDYOMDNRQWUROXREDYOMHQLKSRVORYD 3UHPDYDQLãHIUHFHSFLMHVNODSDXJRYRUHVSXWQLþNLPDJHQFLMDPDSD ]ERJ WRJD PRUDELWLGREDUSR]QDYDWHOMDJHQFLMVNRJDSRVORYDQMDWUHEDSR]QDYDWLYDåHüHX]DQFHX XJRVWLWHOMVWYX L VWURJR LK VH SULGUåDYDWL =D VYRM UDG SR KLMHUDUKLML RGJRYRUDQ MH GLUHNWRUXKRWHOD 5HFHSFLRQDU MH RUJDQL]DFLMVNL SRGUH HQ ãHIX UHFHSFLMH 7UHED SR PRJXüQRVWL imati višu školsku spremu i poznavati najmanje dva svjetska jezika. Kao i sve ostalo RVREOMHPRUDLPDWLNXOWXUDQLOMXED]DQRGQRVSUHPDJRVWLPDWUHEDSR]QDYDWLRVRELWRVW SRMHGLQLK VWUXNWXUD JRVWLMX D NDNR VH RG UHFHSFLRQDUD WUDåH PQRJH LQIRUPDFLMH PRUD ELWLXQLYHU]DOQRLQIRUPLUDQL]VYLKSRGUXþMDPRJXüHJDLQWHUHVDJRVWLMX,VWRWDNRQMHJRY RGQRVSUHPD]DSRVOHQLPDXKRWHOXPRUDELWLEHVSULMHNRUDQNDRLVXUDGQMDVRVREOMHP VYLKGUXJLKRGMHODXKRWHOX 5HFHSFLRQDULUDGHXVPMHQDPDSDVXREYH]QLSR]QDYDWLWHKQLNXLWHKQRORJLMXUDGD VYLK GUXJLK GMHODWQLND X UHFHSFLML 3RVHEDQ MH ]QDþDM QMLKRYD SRVOD u tome što oni SUYLVWXSDMXXQHSRVUHGDQRGQRVVJRVWLPD # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § © ¢ ¬® ¨ ¥¯£

1MHJRY MH ]DGDWDN SUULKYDWLWL JRVWD L VPMHVWLWL JD X VREX YRGLWL RGJRYDUDMXüX GRNXPHQWDFLMXQDURþLWRR]DX]HWRVWLVRED YRGLWLUHFHSFLMVNLOLVWGRVWDYOMDWLL]YMHãWDMR SDQVLRQVNLPREURFLPDLGUXJR 3ULMDYQLþDUREDYOMDSRVORYHSULMDYHLRGMDYHJRVWLMX'DELWRPRJDRREDYLWLPRUD SUHWKRGQR SULEDYLWL RGJRYDUDMXüH SRGDWNH R JRVWLPD D PRUD SR]QDYDWL L ]DNRQVNH RGUHGEHRSULMDYLLRGMDYLJRVWLMX$åXUQRVWMHREYH]QDXRYLPSRVORYLPD .RUHVSRQGHQWREDYOMDVYHSRVORYHNRUHVSRQGHQFLMHVJRVWLPDLYRGLHYLGHQFLMXR JRVWLPD 5HIHUHQW]DUH]HUYDFLMHYRGLVYHSRVORYHYH]DQHX]UH]HUYDFLMHKRWHOVNLKXVOXJD a dobro ustrojena evidencija poslova temelj je dobrog izvršenja oYLK ]DGDWDND 2VLP YODVWLWH HYLGHQFLMH NRULVWL VH L RVWDORP HYLGHQFLMRP X UHFHSFLML ]ERJ þHJD WUHED GREUR VXUD LYDWLVUHFHSFLRQHURPLKRWHOVNLPGRPDüLQVWYRP äXUQDOLVWYRGLKRWHOVNLGQHYQLNåXUQDO XNRMHPXVHHYLGHQWLUDMXVYHXVOXJHNRMH VXSUXåHQHJRVWXKRWHOD2YDMVHSRVDRPRUDYRGLWLDåXUQRLXUHGQRMHUVHQDWHPHOMX KRWHOVNRJD GQHYQLND REUDþXQDYDMX WURãNRYL L JRVWX LVSRVWDYOMD UDþXQ äXUQDOLVW PRUD VWDOQR VXUD LYDWL VD VYLP RGMHOLPD X NRMLPD VH SUXåD XVOXJD JRVWX D LVWR WDNR L V UDþXQRYR RP SRGX]HüD MHU VH PDWHULMDOQR UDþXQRYRGVWYR ]DVQLYD QD SRGDFLPD L] KRWHOVNRJGQHYQLND %ODJDMQLNREDYOMDQDSODWXKRWHOVNLKUDþXQDLYRGLNQMLJXEODJDMQH 0MHQMDþREDYOMDPMHQMDþQHSRVORYHLYRGL]DNRQVNLSURSLVDQXHYLGHQFLMX0RUDELWL XVWDOQRPNRQWDNWXVEDQNRPMHUVHWHþDMYDOXWDPLMHQMD )DNWXULVWVDNXSOMDLHYLGHQWLUDLVSRVWDYOMHQHUDþXQHJRVWLPD]DNRULãWHQMHXVOXJD 8 PDQMLP KRWHOLPD RYH SRVORYH REDYOMD åXUQDOLVW %LWQR MH GD VH RYL SRVORYL REDYOMDMX DåXUQRLXUHGQRMHURQMLPDRYLVLYR HQMHUDþXQRYRGVWYD 8YHüLPKRWHOLPDSRVWRMLLUDGQRPMHVWRNRQWURORUDNRMLQDGJOHGDFMHORNXSQLUDG SULMDPQRJ RGMHOD =ERJ WRJD NRQWURORU PRUD ELWL GREDU SR]QDYDWHOM VYLK SRVORYD X SULMDPQRPRGMHOX Kao što je na sl. 32. priND]DQR YHüL KRWHOL LPDMX SRVHEQR RUJDQL]LUDQX SRUWLUVNX VOXåEX=DWRüHVHXQDMNUDüHPXRSLVDWLSRVORYLL]DGDFLSRMHGLQLKUDGQLKPMHVWDXWRM VOXåEL 3RUWLUREDYOMDVYHSRVORYHNRMLVXXRELþDMHQL]DSRUWLUQLFXDWRVXGRþHNSULMHYR] LOLSUDWQMDJRVWLMXEULJDRSUWOMDJXLQIRUPDFLMHLVOLþQR3UHPDSRWUHELDRYLVQRRYHOLþLQL L NDWHJRULML KRWHOD SRUWLU PRåH REDYOMDWL L GUXJH SRVORYH YUDWDUD SRVOXåLWHOMD GL]DOD QRVDþD SUWOMDJH L VOLþQR 8 VOXþDMHYLPD SRWUHEH L X PDOLP KRWHOLPD WUHED ELWL RVSRVREOMHQL]DSRVORYHUHFHSFLRQHUD

# &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £ ¨ ¤ ©ª ¢ ª « § ©¢ ¬® ¨ ¥¯£

'RþHNLYDþ je radno mjesto samo u širokoj organizacijskoj strukturi organizacije KRWHODDWR]QDþLGDRYDMSRVDRREDYOMDUDGQLNVDPRXKRWHOLPDYLVRNHNDWHJRULMH2Q GRþHNXMHJRVWHQDSURPHWQRPWHUPLQDOXLGRYRGLLKXKRWHO 9UDWDU MH SRVDR NDUDNWHULVWLþDQ WDNR HU ]D KRWHOH YLVRNH NDWHJRULMH 1MHJRY MH ]DGDWDNUHJXOLUDWLSURPHWLVSUHGXOD]DXKRWHOSR]GUDYOMDWLJRVWHLSUDWLWLLKGRXOD]DX KRWHO 1RVDþ SUWOMDJH MH ]DGXåHQ ]D SUWOMDJX JRVWLMX ELOR GD MH XQRVL LOL L]QRVL L] KRWHOD NDR L X YR]LOD 7R JRYRUL GD MH RYR UDGQR PMHVWR SUHGYL HQR VDPR X KRWHOLPD YLVRNH NDWHJRULMH 3RVOXåLWHOMGL]DODSUHGVWDYOMDVSHFLILþQRSUHSR]QDWOMLYRLWUDGLFLRQDOQR]DQLPDQMH XKRWHOX=DGDWDNMHSRVOXåLWHOMDGDGL]DORPSUHYH]HLUDVSRUHGLJRVWHSUHPDXSXWDPD SRUWLUQLFH LOL QMLKRYRM åHOML L SUL WRPH YRGL EULJX GD VYH WR REDYOMD SR X]DQFDPD RYRJD VSHFLILþQRJ]DQLPDQMD 7HOHIRQLVWUXNXMHWHOHIRQVNRPFHQWUDORPKRWHODSDWDNRSUHGVWDYOMDYH]XKRWHODV YDQMVNLP VYLMHWRP 8 WRP VPLVOX WHOHIRQLVW SUHGVWDYOMD KRWHO SD VX L ]DKWMHYL RYRJD UDGQRJPMHVWDVOLþQLRQLPDNRMLVHWUDåH]DUHFHSFLRQDUD ýHVWR KRWHOL YLVRNH NDWHJRULMH X VNORSX SULMDPQRJ RGMHOD LPDMX VOXåEX LQIRUPDFLMDXNRMRMMH]DSRVOHQDMHGQDLOLYLãHRVRED6DPQD]LYVOXåEHJRYRULRWRPH GDRQDPRUDUDVSRODJDWLVYLPUHOHYDQWQLPLQIRUPDFLMDPDNRMHVXJRVWLPD]DQLPOMLYH .DRãWRVHL]L]ORåHQRJDYLGLSULMDPQLRGMHOVNRMLPVHJRVWQDMSULMHVXVUHüHLNRMH s toga stajališta ima L]X]HWDQ ]QDþDM ]D KRWHO ]DKWLMHYD X RGQRVX QD WH ]DGDWNH L SRVHEQRREXþHQLYLVRNRVWUXþDQNDGDU=DSRVOHQRRVREOMHNRMHQHSRVUHGQRNRQWDNWLUD VJRVWLPDPRUDSR]QDYDWLVWUDQHMH]LNHPRUDSR]QDYDWLNXOWXUXNRPXQLFLUDQMDX]DQFH KRWHOVNRJD SRVORYDQMD L SRsjedovati visok stupanj samoodgovornosti za izvršenje SRVORYDL]DGDWDND 7(+12/2*,-$326/29$1-$+27(/6.2*$ '20$û,1679$ -HGDQRGWHPHOMQLKþLPEHQLNDKRWHOVNHXVOXJHNRMLXWMHþHQDVWXSDQM]DGRYROMVWYD JRVWLMXMHVXXYMHWLLSRJRGQRVWVREDRSUHPDXGREQRVWORNDFLMDVSRJOHGRPQDSULURGX L VOLþQR ,] RYH MH VSR]QDMH QDVWDOD SRWUHED GD VH X KRWHOX IRUPLUD SRVHEQL RGMHO KRWHOVNRGRPDüLQVWYR +RWHOVNR GRPDüLQVWYR MH RUJDQL]DFLMVND FMHOLQD NRMD REXKYDüD NRPSOHNV SRVORYD ]QDþDMQLK ]D NRQWLQXLWHW IXQNFLRQLUDQMD KRWHOD VKRGQR QMHJRYRM WHPHOMQRM QDPMHQL SUXåDQMXXVOXJDVPMHãWDMD 8RNYLUXKRWHOVNRJDGRPDüLQVWYDREDYOMDMXVHVOMHGHüHYUVWHSRVORYD SRVSUHPDQMHVRED RGUåDYDQje higijene hotelskih smještajnih jedinica # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § © ¢ ¬® ¨ ¥¯£

RGUåDYDQMHKLJLMHQHVYLKRVWDOLKKRWHOVNLKSURVWRULMDRVLPNXKLQMVNRJ EORNDLSURVWRULMDWHKQLþNRJRGMHOD GHNRULUDQMHLQWHULMHUDKRWHODLRGUåDYDQMHKRUWLNXOWXUQLKQDVDGDXQXWDU KRWHOD RUJDQL]LUDQMHUDGQRJDSURFHVDXUHNUHDWLYQLPSURVWRULMDPDKRWHOD 1D WHPHOMX QDYHGHQH YUVWH SRVORYD L JUXSLUDQMD VURGQLK SRVORYD IRUPLUDMX VH RGJRYDUDMXüLUDGQLRGMHOLSDELRUJDQL]DFLMVNDVKHPDKRWHOVNRJDGRPDüLQVWYDELODNDNR MHSULND]DQRQDVO +27(/6.2 '20$û,16792 60-(â7$ %25$9$. 67$0%(1, -$91, '(.25$&,-$ 3526725 3526725 8]JDMDQMHFYLMHüD 2GUåDYDQMHKLJLMHQH DUDQåLUDQMHFYLMHüD RSUHPDQMHL XVREDPDLRVWDOLP XUH HQMHRVWDOL SURVWRULMDPD SURVWRUL 6O2UJDQL]DFLMVNDVWUXNWXUDKRWHOVNRJDGRPDüLQVWYD 3RG WHKQRORJLMRP SRVORYDQMD KRWHOVNRJ GRPDüLQVWYD SRGUD]XPLMHYDMX VH VYL poslovi i zadaci koji osiguravaju gostu privremeni smještaj i boravak u hotelu. Zato i GMHODWQRVWKRWHOVNRJDGRPDüLQVWYDGRVHåHGRVYLKSURVWRULMDXNRMLPDJRVWLERUDYH ,SDNSRVHEQDMHSDåQMDXVPMHUHQDQDKRWHOVNHVREHMHUVXRQHWHPHOMQDWUåLãQD NDWHJRULMDQDþLMHPL]QDMPOMLYDQMXKRWHORVWYDUXMHNRPHUFLMDOQLNDUDNWHUVYRMHGMHODWQRVWL =ERJL]QLPQD]QDþDMDSUXåDQMDXVOXJDVPMHãWDMD]DSRVORYDQMHKRWHODSURSLVDQL VXNULWHULML]DNDWHJRUL]DFLMXREMHNDWDLQMLKRYLKSURVWRULMDRGNRMLKVXVREHRGSULRULWHWQH YDåQRVWL 3RVORYQL XVSMHK KRWHOD PMHUL VH QMHJRYRP VSRVREQRãüX GD RVWYDUL ãWR YHüL obujam prodaje smještajnih kapaciteta. Temelj na kojemu se gradi taj uspjeh je QDGDVYHGREURSODQLUDQNRRUGLQLUDQLYUHPHQVNLXVNOD HQUDGVYLKGLMHORYDKRWHOVNRJD GRPDüLQVWYD2GGLMHORYDKRWHOVNRJDGRPDüLQVWYDSRVHEQH]DGDWNHLPDMX RGMHOL]DSRVSUHPDQMHLRGUåDYDQMHKLJLMHQHKRWHOVNLKVRED

# &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £ ¨ ¤ ©ª ¢ ª « § ©¢ ¬® ¨ ¥¯£

RGMHOL]DRGUåDYDQMHKLJLMHQHRVWDOLKKRWHOVNLKSURVWRULMD RGMHOL]DGHNRULUDQMHLQWHULMHUDL RGMHOL]DVSRUWVNRUHNUHDWLYQHDNWLYQRVWLJRVWLMX 7HPHOMQL ]DGDFL RGMHOD ]D RGUåDYDQMH KLJLMHQH VX NRPSOHWQR RGUåDYDQMH KLJLMHQH VRED L VYLK GUXJLK KRWHOVNLK SURVWRUD X NRMLPD ERUDYH JRVWL D RG UDGQLK ]DGDWDND SRVHEQR NRPSOHWQR XUH HQMH VRED L DSDUWPDQD þLãüHQMH UDGQLK SURVWRULMD þLãüHQMH MDYQLKSURVWRUDþLãüHQMHSRGQLKL]LGQLKSRYUãLQDSUDQMHVWDNOHQLKSRYUãLQDLGUXJR 7HKQLND SRVORYDQMD KRWHOVNRJD GRPDüLQVWYD REXKYDüD YR HQMH HYLGHQFLMH NRMD RVLJXUDYDNRQWLQXLWHWUDGQRJDSURFHVDLVXUDGQMXVRVWDOLPRGMHOLPDKRWHODDSRVHEQR VUHFHSFLMRP7DNRVHHYLGHQFLMDR]DX]HWLPLOLVORERGQLPVREDPDNRMHYRGLKRWHOVNR GRPDüLQVWYR X SRWSXQRVWL PRUD SRNODSDWL V HYLGHQFLMRP NRMX YRGL UHFHSFLMD 7HKQRORJLMD UDGD SRGUD]XPLMHYD SRUHG UHGRYLWD KLJLMHQVNRJ RGUåDYDQMD L NRQWUROX SUHJOHG VREDWHXWYU LYDQMHHYHQWXDOQLKNYDURYDLGRVWDYDL]YMHãWDMDRWRPH 2GMHO ]D GHNRULUDQMH LQWHULMHUD L RGUåDYDQMH XQXWDUQMH KRUWLNXOWXUH EDYL VH XUH HQMHP L XNUDãDYDQMHP FYLMHüHP L ]HOHQLORP XNUDãDYDQMH SURVWRULMD VOLNDPD L RVWDOLPSUHGPHWLPDNRMLþLQHLQWHULMHUXJRGQLMLP]DERUDYDN 7HPHOMQL VDGUåDM UDGD RGMHOD ]D VSRUWVNRUHNUHDWLYQH DNWLYQRVWL JRVWLMX MH X RUJDQL]LUDQMX NRRUGLQLUDQMX L NRQWUROLUDQMX UDGQRJD SURFHVD X UHNUHDWLYQRP FHQWUX RVLJXUDQMHVYLK SRWUHEQLK PDWHULMDODL LQYHQWDUDL]GDYDQMHVSRUWVNLKUHNYL]LWD LWG2YDM VHRGMHORELþQRRVQLYDXKRWHOLPDYLãHNDWHJRULMHXJUDGRYLPDLOLWXULVWLþNLPPMHVWLPD 25*$1,=$&,-$5$'12*262%/-$+27(/6.2*$ '20$û,1679$ 9Hü MH UDQLMH LVWDNQXWD RVRELWD YDåQRVW HILNDVQD IXQNFLRQLUDQMD RYH VOXåEH X KRWHOX 2YD HILNDVQRVW NDR L NRG GUXJLK RGMHOD X KRWHOX ]DYLVL R VWUXþQRVWL VSRVREQRVWLLXYMHåEDQRVWL]DSRVOHQRJRVREOMDDOLLRGXVSRVWDYOMHQHRUJDQL]DFLMHUDGD WLSDLNDWHJRULMHKRWHOD 6WUXNWXUD L EURM RVREOMD X KRWHOVNRP GRPDüLQVWYX ]DYLVL SULMH VYHJD R YHOLþLQL KRWHOD SD üH WDNR X PDORP KRWHOX EULJX RNR VSUHPDQMD VRED L RGUåDYDQMD KLJLMHQH PRüLREDYOMDWLVDPRQHNROLNRRVREDGRNüHXKRWHOXVUHGQMHYHOLþLQHLOLYHOLNRPKRWHOX GMHODWQRVWKRWHOVNRJGRPDüLQVWYDELWL]QDWQRãLUDLVD]QDþDMQRYHüLPEURMHPL]YUãLWHOMD SRVORYDL]DGDWDND =DWR üHPR QDMSULMH SULND]DWL VKHPX RUJDQL]DFLMH ]DSRVOHQRJ RVREOMD X PDORP KRWHOXVO # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § © ¢ ¬® ¨ ¥¯£

'20$û,&$ +27(/$ 60-(â7$-1, -$91, 3526725 3526725 62%$5,&$ ý,67$ý,&$ 6O-HGQRVWDYQDVKHPDRUJDQL]DFLMHRVREOMDKRWHOVNRJDGRPDüLQVWYD 8 KRWHOX VUHGQMH NDWHJRULMH RUJDQL]DFLMVND VKHPD MH QHãWR VORåHQLMD L V YHüLP brojem izvršitelja. Ta je organizDFLMDSULND]DQDQDVO

(3(* ! #1.0

%& '(

01 +, (.2,&,

! "# $

+/.0 ",1, $-

- '&,$* )* +

6O6ORåHQLMDVKHPDRUJDQL]DFLMHRVREOMDKRWHOVNRJDGRPDüLQVWYD Veliki hoteli i hoteli visoke kategorije imaju široku organizacijsku strukturu ]DSRVOHQRJ RVREOMD X KRWHOVNRP GRPDüLQVWYX MHU WDNYD YUVWD L WLS KRWHOD ]DKWLMHYDMX PDNVLPDOQXIXQNFLRQDOQRVWRYRJDRGMHOD6KHPDWDNYHRUJDQL]DFLMHL]JOHGDWüHNDNRMH SULND]DQRQDVO

# &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £ ¨ ¤ ©ª ¢ ª « § ©¢ ¬® ¨ ¥¯£

4 >D < F A B2< T > O;5 H < =KDML 52NPO0< L :/A L <I1:/A C9 >= O > 92A L 5 O057T1:/A S1R > > 4 96W<'I-<: L 5 C9 >/= O > 9 C9 >= O > 9 J?< = C > 91O A?9257R 957 9;:/A B< :'<4 J > 90:,A B2< :'<'4'J > 90:/A B2< O7<CW5O7<'9 =?>@ < TA G A L 5:5 CW9 >= O > 91A L < 4 57R > 9@ <'91A B2< B1IA L 5 F < > 9 G <:,A JW 9 C >DE>'F :'< C579L @ <'91A B2< G <'924 579 >@ A L 579 O057CA T-/= OA = O0<'R H < D < = 579 4'5768-9;:'< C >DQ> F :/A V91A J579 =?>@ <92A B2< 9;<'4:/A R R > J D 5O;A S2<9 6O6KHPDVORåHQHRUJDQL]DFLMVNHVWUXNWXUH]DSRVOHQRJRVREOMDX KRWHOVNRPGRPDüLQVWYX .DR ãWR MH YLGOMLYR X VYLP YDULMDQWDPD RUJDQL]DFLMH KRWHOVNRJD GRPDüLQVWYD QD þHOXVHWRJDRGMHODXYLMHNQDOD]LGRPDüLFDKRWHOD 'RPDüLFD KRWHOD RUJDQL]LUD REDYOMD QDG]RU L NRRUGLQLUD FMHORNXSDQ UDG VYLK GLMHORYD X VDVWDYX KRWHOVNRJD GRPDüLQVWYD ,DNR MH L X QDMMHGQRVWDYQLMRM VKHPL SULND]DQD IXQNFLMD GRPDüLFH KRWHOD D NRMX IXQNFLMX X PDORP KRWHOX PRåH X LVWR YULMHPH REDYOMDWL L VREDULFD LSDN MH SRWUHEQR LVWDNQXWL NDNR VH X KRWHOX L]QDG OHåDMHYD REYH]QR XYRGL UDGQR PMHVWR GRPDüLFH KRWHOD D QDG]RUQLFD VRED QD VYDNLK OHåDMHYD 'RPDüLFD KRWHOD SRUHG LVNXVWYD NRMH MH VWHNOD X KRWHOLMHUVWYX WUHED SR]QDYDWL QDMPDQMHGYDVWUDQDMH]LNDLLPDWLVYHRGOLNHRVREHNRMRMüHVHJRVWLVD]DGRYROMVWYRP REUDüDWLDWR]QDþLOMXED]QRVWLGLVNUHFLMX'RPDüLFDKRWHODXVWDOQRMMHLQHSRVUHGQRM YH]L V UHFHSFLMRP L V QDG]RUQLFDPD VRED MHU VDPR WDNR PRåH HILNDVQR RUJDQL]LUDWL L kontrolirati izvršenje poslova i zadataka i izvršiti obveze hotelskoga domDüLQVWYD SUHPD]DKWMHYLPDUHFHSFLMH 1DG]RUQLFD VRED QDG]LUH L RUJDQL]LUD SRVORYH QD RGUåDYDQMX L RSUHPDQMX VWDPEHQLKSURVWRULMDXKRWHOX2QDMHQDGUH HQDVREDULFDPDD]DVYRMUDGRGJRYDUD GRPDüLFLKRWHOD 6REDULFDMH]DGXåHQD]DRGUåDYDQMHKLJLMHQHLXUH HQMHKRWHOVNLKVRED ýLVWDþLFDMH]DGXåHQD]DRGUåDYDQMHKLJLMHQHXVYLPSURVWRULMDPDKRWHOD # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § © ¢ ¬® ¨ ¥¯£

3RUHGQDYHGHQLK]DQLPDQMDXKRWHOVNRPHGRPDüLQVWYXSRVWRMHLEURMQDQHWLSLþQD DOL YDåQD ]DQLPDQMD 7X VSDGDMX SHUDþL SRGRYD VWDNDOD L VOLþQR UDGQLFL NRML VYRMLP radom pridonose neposrednom izvršavanju temeljnih zadataka hotelskoga GRPDüLQVWYD 8 SRVHEQR QHWLSLþQD ]DQLPDQMD X RNYLUX KRWHOVNRJD GRPDüLQVWYD XEUDMDPR VSRUWVNRUHNUHDWLYQHDQLPDWRUHPDVHUHIUL]HUHLNR]PHWLþDUH 8 SULND]DQRM VKHPL RUJDQL]DFLMH KRWHOVNRJD GRPDüLQVWYD NRMH X VYRP VDVWDYX LPDLWHKQLþNXVOXåEXSULND]DQDVXVDPRQHND]DQLPDQMD7DVHVOXåEDPRåHSRSXQLWLL MRã QHNLP QHRSKRGQLP UDGQLFLPD NDR ãWR VX VWRODU EUDYDU HOHNWULþDU LWG 0H XWLP RYGMH WUHED QDSRPHQXWL NDNR VH RYD ]DQLPDQMD LSDN SUHWHåQR QDOD]H X WHKQLþNRP RGMHOX KRWHOD L VDPR SR SRWUHEL RSVOXåXMX KRWHOVNR GRPDüLQVWYR $OL NDNR X SUDNVL YHOLNLKKRWHODSRVWRMLRUJDQL]DFLMDWHKQLþNHVOXåEHLXRNYLUXKRWHOVNRJDGRPDüLQVWYDL] WRJDMHUD]ORJDLVWDNQXWDLWDNYDYDULMDQWDRUJDQL]DFLMH 7(+12/2*,-$326/29$1-$352,=92'1286/8ä12* 2'-(/$+27(/$ 6WUXNWXUD SURL]YRGQRXVOXåQRJ RGMHOD X KRWHOX ]DYLVL R WLSX KRWHOD D NDSDFLWHW R YHOLþLQLKRWHOD7DNRJDUQLKRWHOXVYRPVDVWDYXSRUHGNXKLQMHLPDVDPRSURVWRULMX]D GRUXþDNGRNNRPSOHWQLKRWHOLREYH]QRLPDMXUHVWRUDQLGUXJHSURVWRULMH]DSRVOXåLYDQMH KUDQHLSLüDEDURYHELIHHNDYDQHLVO *UDGVNLKRWHOL YHüHJDNDSDFLWHWDQDMþHãüHLPDMXUHVWRUDQ ]DUHGRYLWRSRVORYDQMH SRVOXåLYDQMD KUDQH L SLüD UHVWRUDQVNX GYRUDQX ]D VYHþDQH SULMDPH L UHVWRUDQVNX GYRUDQX]DPDQMHVYHþDQRVWLNDRãWRVXLQWLPQLUXþNRYLLYHþHUHWHREYH]QRNDYDQX 2NXKLQMLLUHVWRUDQXNDRLRGUXJLPREMHNWLPDXNRMLPDVHSRVOXåXMXKUDQDLSLüH ELW üH GHWDOMQLMH JRYRUD X GLMHOX RYRJD UDGD X NRMHP üH VH REUD LYDWL REMHNWL UHVWRUDWHUVWYD 8 RYRPH GLMHOX ELW üH L]QHVHQH VDPR QMLKRYH WHPHOMQH NDUDNWHULVWLNH L ]QDþDM]DSRVORYDQMHKRWHOD &HQWUDOQR PMHVWR X SURL]YRGQRXVOXåQRP RGMHOX KRWHOD SULSDGD NXKLQML .DSDFLWHWLRSUHPDNXKLQMHQHSRVUHGQR]DYLVHRYUVWLKRWHOD 7HKQRORãNLSURFHVUDGDXNXKLQMLVDVWRMLVHRGVLMHGHüLKID]D VPMHãWDMLþXYDQMHQDPLUQLFDXVNODGLãQRPSURVWRUX L]UDGDMHORYQLND preuzimanje namirnica iz skladišta SULSUHPDQMHQDPLUQLFD]DXSRWUHEX WHUPLþNDREUDGDQDPLUQLFD GRUDGDLGRWMHULYDQMHJRWRYLKMHODL REUDþXQSRVORYDQMDL]DYUãQLUDGRYL 1DPLUQLFHNRMHVXQDPLMHQMHQH]DSULSUHPXXNXKLQMVNRPEORNXSUHX]LPDMXVHL] JODYQRJ VNODGLãWD L GRSUHPDMX X SULUXþQR VNODGLãWH NRMH SULSDGD NXKLQMVNRP EORNX

# &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £ ¨ ¤ ©ª ¢ ª « § ©¢ ¬® ¨ ¥¯£

1DPLUQLFH VH VNODGLãWH SR WRþQR XWYU HQLP NULWHULMLPD þLML MH WHPHOMQL FLOM ]DãWLWD QDPLUQLFD RG NYDUHQMD =ERJ WRJD VNODGLãWD WUHEDMX ELWL WDNR WHKQLþNL RSUHPOMHQD GD VDþXYDMXSRWUHEQXYULMHGQRVWQDPLUQLFDDWHKQRORãNLWDNRRUJDQL]LUDQDGDRVLJXUDYDMX MHGQRVWDYQRLQHVPHWDQRPDQLSXOLUDQMHQDPLUQLFDPD7HPHOMQLMHSULQFLSGDQDPLUQLFH u skladištu budu smještene po prioritetu utroška. ,]UDGD MHORYQLND SUHGVWDYOMD UDGQMX NRMD VDGUåDYD VSLVDN MHOD NRMD üH VH RGUH HQRJ GDQD SULSUHPLWL L SRVOXåLWL X UHVWRUDQX -HOD X MHORYQLNX VYUVWDQD VX SR JDVWURORãNRMORJLFLRGQRVQRSRXRELþDMHQRPQDþLQXSRVOXåLYDQMD Prijem namirnica iz skladišta YUãL VH SR NROLþLQL L NDNYRüL D SUHPD SUHGYL HQRM VWUXNWXULSULSUHPHMHOD7DNRSUHX]HWHQDPLUQLFHUDVSRGMHOMXMXVHSURL]YRGQRPRVREOMX QDSUHUDGXLWRXNROLþLQDPDSUHGYL HQLPSRQRUPDWLYLPD]DSULSUHPXJRWRYLKMHOD 3ULSUHPDQMH QDPLUQLFD ]D XSRWUHEX REDYOMD QDMSULMH SRPRüQR RVREOMH X ID]L þLãüHQMDLSUDQMD D]DWLPVWUXþQRRVREOMHSUHPDWHKQRORãNRPSURFHVXSULSUHPHMHOD 7HUPLþND REUDGD QDPLUQLFD MHVW SURFHV SRGYUJDYDQMD QDPLUQLFD WRSORWL NDNR EL ELOH ODNãH SUREDYOMLYH PHNãH L XNXVQLMH 7HUPLþND REUDGD SRGUD]XPLMHYD NXKDQMH SHþHQMHGLQVWDQMHLSUåHQMH 'RUDGD L GRWMHULYDQMH JRWRYLK MHOD LPD ]D FLOM GD RVLP WHPHOMQH VYUKH SUHKUDPEHQHNRULVWLMRãLSRYHüDMXXåLWDNWDNRGDGRWMHULYDQMHPEXGXSULYODþQLMDþLPH VH SRVWLåH ]DGRYROMVWYR SRWURãDþD 8PLMHüH GRUDGH L GRWMHULYDQMD QLMH QLãWD PDQMH ]QDþDMQRRGVWUXþQRVWLSULSUHPHMHOD 2EUDþXQ SRVORYDQMD L ]Dvršni radovi VDGUåH EURMQH SRVORYH NRML VH RGQRVH QD evidenciju utroška namirnica i drugih materijala. Tu spadaju popisi raznih potrepština GQHYQLWMHGQLLOLPMHVHþQL WHL]UDþXQLQRUPDWLYDWURãNRYDLQDSRNRQSURGDMQLKFLMHQD QDWHPHOMXNRMLKüHVHXWYUGLWLILQDQFLMVNLUH]XOWDWSRVORYDQMDNXKLQMH =DYUãQLVHUDGRYLRGQRVHQDSRVORYHSRVSUHPDQMDLþLãüHQMDNXKLQMVNRJLQYHQWDUD LXUH DMD 8VOXåQL RGMHO KRWHOD MHVW UHVWRUDQ Tehnološki proces rada u ovom odjelu RVWYDUXMH VH SRVOXåLYDQMHP SULSUHPOMHQLK XJRVWLWHOMVNLK SURL]YRGD JRWRYLK MHOD VODWNLãDSLüDLQDSLWDND 9HOLþLQDLXQXWDUQMDRSUHPDUHVWRUDQD]DYLVLRWLSXLNDWHJRULMLKRWHOD2UJDQL]DFLMD rada u restoranu zahtijeva posebnu podjelu rada, a svaki izvršitelj treba imDWL RGJRYDUDMXüXNYDOLILNDFLMX 8 VYH]L V WHKQRORJLMRP UDGD YDåQR MH LVWDNQXWL NDNR VH NXKLQMD L UHVWRUDQ XYLMHN SRVWDYOMDMX X LVWRM UD]LQL D YH]D L]PH X QMLK PRUD ELWL RVLJXUDQD QDMNUDüLP SXWRYLPD NDNRELVHL]EMHJORQHSRWUHEQRNUHWDQMHUHVWRUDQVNRJRVREOMD 5HVWRUDQWUHEDELWLRSUHPOMHQXVNODGXVNDWHJRULMRPKRWHODDSRVHEQDVHSDåQMD poklanja namještaju kako bi se ostvario visok stupanja udobnosti. Kapacitet restorana # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § © ¢ ¬® ¨ ¥¯£

PRUDELWLVXNODGDQVNDSDFLWHWRPNXKLQMHNDNRELVHL]EMHJODW]YXVNDJUODXELORNRMHP RGMHOX 7HKQRORãNLSURFHVUDGDXUHVWRUDQXREXKYDüDVOMHGHüHID]HUDGD SULSUHPDQMHUHVWRUDQD]DSRVOXåLYDQMH SRQXGXSULPDQMHLSUHQRãHQMHQDUXGåELXSURL]YRGQLRGMHO SUHX]LPDQMHHYLGHQWLUDQMHLL]QRãHQMHMHODLSLüD SRVOXåLYDQMHMHODLSLüD QDSODüLYDQMHLOLHYLGHQWLUDQMH SRVOXåHQLKMHODLSLüDL REUDþXQSRVORYDQMDL]DYUãQHUDGRYH 3ULSUHPDQMHUHVWRUDQD]DSRVOXåLYDQMHREXKYDüDVOMHGHüHUDGQMH SRVWDYOMDQMHLUDYQDQMHVWRORYD XUH LYDQMHNRQREDUVNLKVWRORYDL postavljanje pribora i ukrašavanje stolova. 3RVWDYOMDQMHLUDYQDQMHVWRORYDREDYOMDVH]DYLVQRRQMLKRYRPREOLNXLYHOLþLQLDOLL REOLNXUHVWRUDQVNRJDSURVWRUD6WRORYLVHSUHNULYDMXVWROQMDFLPD 8UH LYDQMH NRQREDUVNLK VWRORYD SRGUD]XPLMHYD VPMHãWDM SULERUD ]D SRVOXåLYDQMH MHODLSLüDDDNRMHXUHVWRUDQXSUHGYL HQL]ORåEHQLVWRORQGDVHQDQMHPXL]ODåXMHODL SLüD2YLVHVWRORYLWDNR HUSUHNULYDMXVWROQMDFLPD 3RVWDYOMDQMH SULERUD REDYOMD VH ]DYLVQR R YUVWL MHOD L SLüD NRMLP üH VH JRVWL SRVOXåLWL2EYH]QRMHXNUDãDYDQMHVWRORYDQDMþHãüHFYLMHüHPLOLL VYLMHüQMDNRP 3RQXGDSULPDQMHLSUHQRãHQMHQDUXGåELVDGUåHUDGQMHNRMLPDVHNRQREDUREUDüD JRVWLPDSULPDQDUXGåEHLSUHQRVLLKXWRþLRQLFXSLüDLOLXNXKLQMX6YHVHWRREDYOMDSR XJRVWLWHOMVNLP VWDQGDUGLPD NRML SRGUD]XPLMHYDMX QDþLQ SULVWXSD JRVWLPD XUXþLYDQMH YLQVNLKNDUWLSUH]HQWDFLMHMHORYQLNDLWG 3UHX]LPDQMHHYLGHQWLUDQMHLL]QRãHQMHMHODLSLüDSRGUD]XPLMHYDSULMHPMHODLSLüD L]SURL]YRGQRJRGMHOD]DGXåHQMHNRQREDUD]DSUHX]HWDMHODLSLüDWHQMLKRYRGRQRãHQMH GRJRVWLMX 3RVOXåLYDQMHMHODLSLüDQDMRGJRYRUQLMLMHGLRSRVORYDGMHODWQLNDUHVWRUDQD7RþQRMH SURSLVDQ QDþLQ SULVWXSD JRVWX UHGRVOLMHG SRVOXåLYDQMD SLüD L MHOD QDþLQ RSKR HQMD D VYH WR ]DYLVQR R QDþLQX SRVOXåLYDQMD NRML MH RGDEUDQ 7DNR SRVWRMH EHþNL IUDQFXVNL HQJOHVNLLUXVNLQDþLQSRVOXåLYDQMD 1DSODüLYDQMHSRVOXåHQLKMHODLSLüDPRåHVHREDYOMDWLQDYLãHQDþLQD$NRVXJRVWL SDQVLRQVNL RQGD VH QDSODWD D ]DSUDYR HYLGHQWLUDQMH UDGL SUHNR KRWHOVNRJ GQHYQLND Direktna se naplata vrši takR GD JRVW SODüD NRQREDUX LOL QD UHVWRUDQVNRM EODJDMQL D NDGD UDþXQ SODüD SUDYQD RVRED RQGD MRM VH LVSRVWDYOMD YLUPDQ NRMHJD SRWSLVXMH RYODãWHQD RVRED L WLPH VH RVLJXUDYD SULMHQRV VUHGVWDYD VD UDþXQD NRULVQLND XVOXJD X NRULVWUHVWRUDQDKRWHOD

# &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £ ¨ ¤ ©ª ¢ ª « § ©¢ ¬® ¨ ¥¯£

2EUDþXQ SRVORYDQMD obavlja se po završetku radnoga vremena restorana i na QDþLQNDNRMHWRSURSLVDQRLQWHUQLPDNWRPRRUJDQL]DFLMLUDGDLSRVORYDQMDXUHVWRUDQX =DYUãQLVHUDGRYLRGQRVHQDSRVSUHPDQMHLþLãüHQMHUHVWRUDQDLQYHQWDUDLSULERUD 25*$1,=$&,-$5$'12*262%/-$8352,=92'12 86/8ä1202'-(/8+27(/$ 7HPHOMQL ]DGDWDN NXKLQMH MH RVLJXUDQMH ãWR YHüHJ L]ERUD MHOD RGJRYDUDMXüH NROLþLQH L RGJRYDUDMXüH NYDOLWHWH 7DM ]DKWMHY PRJX ]DGRYROMLWL VDPR YLVRNRVWUXþQL UDGQLFL DOL L RGJRYDUDMXüD RUJDQL]DFLMD UDGD X NXKLQML 2UJDQL]DFLMD UDGD ]DYLVL R RSUHPOMHQRVWL NXKLQMH VUHGVWYLPD UDGD L QMLKRYD UDVSRUHGD 6XYUHPHQD VUHGVWYD UDGD osiguravaju visoku proizvodnost, a ispravan raspored sredstava uštedu u utrošku åLYRJDUDGDRWNODQMDMXüLVXYLãQRNUHWDQMHLVPHWQMHXL]YUãDYDQMXSRVORYD *ODYQLUXNRYRGLWHOMSURL]YRGQRJRGMHOD kuhinje je šef kuhinje2QRUJDQL]LUD UDGUDVSRUH XMH ]DGDWNHSRMHGLQLPL]YUãLWHOMLPDLNRQWUROLUD L]YUãHQMH ]DGDWLK SRVORYD Šef NXKLQMH RVREQR QDG]LUH FMHORNXSQL SURFHV RG SULSUHPH GR JRWRYLK MHOD NRQWUROLUD ukus svakog jela, kvalitetu i estetski izgled. Kreativni dio poslova šefa kuhinje odnosi VH QD VDVWDYOMDQMH UD]QRYUVQRJ MHORYQLND 2Q ULMHWNR NRQWDNWLUD V JRVWLPD RVLP X L]QLPQLP SULOLNDPD NRG VYHþDQLK UXþNRYD YHþHUD L EDQNHWD JRVWL VH þHVWR ]DåHOH upoznati sa šefom kuhinje). âHI NXKLQMH PRåH RGJRYRULWL WDNR VORåHQLP ]DKWMHYLPD DNR LPD RGJRYDUDMXüX VWUXþQX VSUHPX LVNXVWYR L SR]QDYDQMH FMHORNXSQH RUJDQL]DFLMH L WHKQLNH SRVORYDQMD SURL]YRGQRJLXVOXåQRJRGMHOD Zamjenik šefa kuhinje XYHüLPSURL]YRGQLPRGMHOLPDSUHX]LPDGLRRYODãWHQMDãHID NXKLQMH .XKDU QDMQHSRVUHGQLMH VXGMHOXMH X SURL]YRGQRP SURFHVX X NXKLQML 8 YHüLP REMHNWLPDSRVWRMHLNXKDULVSHFLMDOLVWL]DSRMHGLQHYUVWHMHOD 6ODVWLþDU SULSUHPD UD]QRYUVQH VODWNLãH L VODGROHG D X YHüLP KRWHOLPD SRVDR VODVWLþDUDPRåHELWLSRGLMHOMHQSRVSHFLMDOQRVWLPD 3RPRüQRRVREOMHREDYOMDSRVORYHNRMLPDVHQHPRJXRSWHUHüLYDWLNXKDULSDVXRQL ]DGXåHQL ]D SULSUHPQH SRVORYH ]D PHKDQLþNX REUDGX QDPLUQLFD LOL SULSUHPDQMH MHGQRVWDYQLMLK MHODSULSUHPDVDODWDNXKDQMHNDYHLVO 8SRPRüQRRVREOMHVSDGDMX L SHUDþL SRVX D L PDGD VH UDGL R SRVORYLPD ]D NRMH VH QH WUDåL SRVHEQD VWUXþQRVW QMLKRYDMHRGJRYRUQRVW]DEHVSULMHNRUQRREDYOMDQMHSRVODYUORYHOLNDýLVWRüDLXUHGQRVW YUKXQVNLVX]DKWMHYRYDNYLKSRVORYD 7HPHOMQD]DQLPDQMDXUHVWRUDQXVXNRQREDULWRþLRFLSLüDEDUPHQLLVOLþQR =D XVSMHãQR SRVOXåLYDQMH MHOD SLüD L QDSLWDND RVREOMH UHVWRUDQD PRUD LPDWL VNORQRVWL WRM YUVWL SRVORYD VWUXþQH VSRVREQRVWL L ]QDQMH SD VH QD SRVORYLPD SRVOXåLYDQMD DQJDåLUDMXNYDOLILFLUDQLLYLVRNRNYDOLILFLUDQLL]YUãLWHOML # &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £

¨ ¤ ©ª ¢ ª « § © ¢ ¬® ¨ ¥¯£

Restoranom rukovodi šef restorana 2Q UXNRYRGL FMHORNXSQRP RUJDQL]DFLMRP SRVOXåLYDQMD X UHVWRUDQX UDVSRUH XMH SRMHGLQH SRVORYH NRQWUROLUD UDG RVWDOLK ]DSRVOHQLNDWHVWDQMHSURVWRULMHLLQYHQWDUD âHI UHVWRUDQD NRQWUROLUD L SURFHV REUDþXQD L QDSODWH L RGJRYDUD ]D WRþQRVW L DåXUQRVW FMHORNXSQH SRVORYQH HYLGHQFLMH X UHVWRUDQX 2Q GRþHNXMH L SR SRWUHEL UD]PMHãWD JRVWH SULPD L UMHãDYD UHNODPDFLMH RUJDQL]LUD VYHþDQH SULMDPH L EDQNHWH WH XVNR VXUD XMH VD ãHIRP NXKLQMH QDURþLWR NRG VDVWDYOMDQMD MHORYQLND =D RYR UDGQR PMHVWRSRWUHEQDMHYLVRNDVWUXþQRVWLYLãDVWUXþQDVSUHPD]QDQMHVWUDQLKMH]LNDLL]UD]LW VPLVDR ]D RUJDQL]DFLMX L UXNRYR HQMH VSHFLILþQLP SRVORYLPD NDR ãWR MH SRVOXåLYDQMH JRVWLMX Šef rajona je zanimanje NRMH VH SRMDYOMXMH X YHüLP UHVWRUDQLPD RGQRVQR X KRWHOLPD YLVRNH NDWHJRULMH NDR L]UD] UD]YLMHQH SRGMHOH UDGD X XVOXåQRP RGMHOMHQMX 1MHJRYL VX SRVORYL VOLþQH SULURGH NDR SRVORYL ãHID UHVWRUDQD VDPR ãWR VH RGQRVH QD QLåX RUJDQL]DFLMVNX UD]LQX UDMRQ , RYR UDGQR PMHVWR ]DKWLMHYD YLVRN VWXSDQM RVSRVREOMHQRVWL]DSRVORYHSRVOXåLYDQMD .RQREDUMHWLSLþQR]DQLPDQMHXXJRVWLWHOMVWYXDRGQRVLVHQDSRVORYHQHSRVUHGQD SRVOXåLYDQMD XJRVWLWHOMVNLK XVOXJD =DYLVQR R YUVWL L NDWHJRULML KRWHOD RGQRVQR UHVWRUDQD SRVORYL VX NRQREDUD EURMQL RG QDMMHGQRVWDYQLMLK SRVORYD SRVSUHPDQMD VWRORYD GR GLUHNWQH NRPXQLNDFLMH V JRVWRP NRG L]ERUD MHOD WXPDþHQMD YLQVNH NDUWH L QHSRVUHGQRJDSRVOXåLYDQMD1DMþHãüLMHVOXþDMGD]DYLVQRRNDWHJRULMLKRWHODLSRGMHOH UDGD X UHVWRUDQX SRVWRML L VSHFLMDOL]DFLMD RYRJD WHPHOMQRJ XJRVWLWHOMVNRJ ]DQLPDQMD 0H XWLP EH] RE]LUD QD VSHFLMDOL]DFLMX NRQREDU PRUD ELWL GREUR RVSRVREOMHQ VSUHWDQ GLVNUHWDQSR]QDYDWHOMVWUDQLKMH]LNDLVSUHSR]QDWOMLYLPPDQLULPD 7RþLODF SLüD SRVOXåXMH SLüD X RULJLQDOQRP SDNLUDQMX LOL WRþL L SRVOXåXMH SLüD SR åHOML JRVWLMX UXNXMH RGJRYDUDMXüLP LQYHQWDURP LPDWHULMDORP VNRMLPDMH ]DGXåHQ 2Q SULSUHPD L QDSLWNH L WRSOD SLüD D PRåH SURGDYDWL L GUXJX UREX ]DYLVQR R RUJDQL]DFLML RYRJDGLMHODXVOXåQRJDSRVORYDQMD %DUPHQ PMHãDþ SLüD MH ]DQLPDQMH NDUDNWHULVWLþQR ]D HNVNOX]LYQLMH REMHNWH D VDP SRVDR ]DKWLMHYD ]QDWQR YLãH VSRVREQRVWL L ]QDQMD QHJR ]D WRþLRFD SLüD 3RUHG XRELþDMHQD QDþLQD SULSUHPDQMD SLüD EDUPHQ þHVWR QHND SLüD SULSUHPD SUHG VDPLP JRVWLPD SULMH SRVOXåLYDQMD .DUDNWHULVWLþQR MH ]D RYR ]DQLPDQMH GD EDUPHQ WUHED L]X]HWQR GREUR UXNRYDWL V RGJRYDUDMXüLP LQYHQWDURP NRML PX VOXåL ]D SULSUHPX SLüD L QDSLWDNDWHQMHJRYRXPLMHüHPRåHELWLLSUHSR]QDWOMLYSURL]YRGXJRVWLWHOMVNRJREMHNWD 7(+12/2*,-$326/29$1-$7(+1,ý.2* 2'-(/$+27(/$ 7HKQLþNL RGMHO KRWHOD RGYRMHQ MH RG RVWDOLK RGMHOD QH VDPR ]ERJ UD]OLþLWH WHKQRORJLMHUDGDYHüLIL]LþNLQDWHPHOMXSURVWRUQLKNULWHULMD1DLPHVNODGLãQHSURVWRULMH UD]OLþLWH UDGLRQLFH SUDRQLFH L JDUDåH XJODYQRP VX ORFLUDQL X VXWHUHQX KRWHOD LOL X RGYRMHQLP]JUDGDPDSRGDOMHRGVDPRJDKRWHOD

# &( ¡¢ £¢,( ¤£( ¢ ¥ £¦¢ § £ ¨ ¤ ©ª ¢ ª « § ©¢ ¬® ¨ ¥¯£

0H XWLP EH] RE]LUD QD RYDNYX IL]LþNX RGYRMHQRVW L]PH X VYLK RGMHOD KRWHOD SRVWRMLIXQNFLRQDOQDSRYH]DQRVWMHUMHWDSRYH]DQRVWWHPHOMQDSUHWSRVWDYNDRGUåDYDQMD NRQWLQXLWHWDFMHORNXSQDSRVORYQRJDSURFHVDXKRWHOX 8 XJRVWLWHOMVWYX RSüHQLWR SD WDNR L X KRWHOX SRVOXMX L WDNYL RGMHOL NRML REDYOMDMX UD]OLþLWH QHXJRVWLWHOMVNH SRVORYH 7R VX W]Y VSRUHGQH LOL GRSXQVNH GMHODWQRVWL DOL EH] QMLK QH EL PRJOD IXQNFLRQLUDWL QL WHPHOMQD XJRVWLWHOMVND GMHODWQRVW 5DG RYDNYLK RGMHOD WUHEDRPRJXüLWLLSRVSMHãLWLRGYLMDQMHWHPHOMQHXJRVWLWHOMVNHGMHODWQRVWL 'RSXQVNLSRVORYLRUJDQL]LUDMXVHXWHKQLþNRPRGMHOX7XVXVUHüHPRUD]QHSRJRQH LGMHODWQRVWLDSRVHEDQ]QDþDMLPDMX SRJRQ]D]DJULMDYDQMHSURVWRULMDLYRGHNRWORYQLFD SRJRQ]DKOD HQMHSURVWRULMDLVNODGLãWD FHQWUDOQDVNODGLãWDUD]OLþLWHYUVWH SUDRQLFDLJODþDRQLFDUXEOMD VHUYLVL]DRGUåDYDQMHVWURMHYDLRSUHPH L]GYRMHQLSURL]YRGQLRGMHOLSHNDUDVODVWLþDUQLFDLVO YR]QLSDUN JDUDåHLWG 7HKQLþNLRGMHOXKRWHOXYRGLEULJXRLVSUDYQRVWLVYLKREMHNDWDRSUHPHLLQYHQWDUDL EH]RYHIXQNFLMHRVWDOLRGMHOLQHELPRJOLIXQNFLRQLUDWL 2GUåDYDQMH KRWHOD LPD EURMQH VSHFLILþQRVWL ]D UD]OLNX RG GUXJLK XJRVWLWHOMVNLK REMHNDWD6DPþLQVPMHãWDMDJRYRULRWRPHGDVHJRVWXKRWHOX]DGUåDYD]QDWQRGXåH QHJR X GUXJLP XJRVWLWHOMVNLP REMHNWLPD 3UL WRPH VPMHãWDM RGQRVQR QRüHQMH podrazumijeva korištenje sanitarnih prostorija, tople i hladne vode i ostalog. Ovaj ERUDYDN ]DKWLMHYD RGUH HQH PLNURNOLPDWVNH XYMHWH RGJRYDUDMXüX WHPSHUDWXUX L YODåQRVW ]UDND $ GD EL VH RPRJXüLR WDNDY VPMHãWDM KRWHO PRUD UDVSRODJDWL L RGJRYDUDMXüRP RSUHPRP XUH DMLPD L SRJRQLPD WH QDSRNRQ VYH WR PRUD ELWL RUJDQL]DFLMVNLLIXQNFLRQDOQRXVNOD HQRVRVWDOLPRGMHOLPDXKRWHOX +RWHOL QDURþLWR YLVRNH NDWHJRULMH QH]DPLVOLYL VX EH] L]QLPQRJD NRPIRUD L EHVSULMHNRUQRJD IXQNFLRQLUDQMD VYLK HOHPHQDWD RSUHPH GL]DOD JULMDQMH KOD HQMH VDQLWDUQLXUH DMLJDUDåHLUDGLRQLFHSUDRQLFHLJODþDRQLFHUXEOMDLWG =QDþDMWHKQLþNHVOXåEHSRGMHGQDNRMHYHOLNLXKRWHOLPDNRMLSRVOXMXFLMHOXJRGLQXL RQLPD NRML SRVOXMX VH]RQVNL 8 KRWHOLPD V WUDMQLP SRVORYDQMHP RSWHUHüHQRVW RSUHPH XUH DMDLVWURMHYDL]X]HWQRMHYHOLNDLSRWUHEQDMHVWDOQDEULJD]DQMLKRYREHVSULMHNRUQR IXQNFLRQLUDQMH .DG EL VH EULJD R QMLKRYRP RGUåDYDQMX SUHSXVWLOD VSHFLMDOL]LUDQLP VOXåEDPD L]YDQ KRWHOD QH EL VH RVLJXUDYDOD SUDYRYUHPHQD L WUDMQD EULJD R QMLKRYRM LVSUDYQRVWL7RPRåHQDMEROMHRGUåDYDWLYODVWLWDVOXåED -HGQDNRWDNRLXKRWHOLPDVH]RQVNRJDNDUDNWHUDSRVORYDQMDRGMHOWHKQLþNHVOXåEH LPDYHOLNXRGJRYRUQRVW8YULMHPHSXQRJRSWHUHüHQMDVYLKKRWHOVNLKNDSDFLWHWDQDMYLãH VH RSWHUHüXMX WHKQLþNL XUH DML DOL L ]D YULMHPH NDGD KRWHO QLMH X IXQNFLML QMLK WUHED RGUåDYDWLMHUVH]ERJGLVNRQWLQXLWHWDXRSWHUHüHQRVWLþHãüHMDYOMDMXNYDURYL

X1Y Z;[P\P] ^_ `7a$[?bc[Kd/e a$f/eg[?] hPf?bKe icfKjke l f m hP[cn$o e o ^Wp l nkace q rk[ks m i^Ptf

7HKQLþNDVOXåEDXKRWHOXSRYH]DQDMHVDVYLPRVWDOLPRGMHOLPDMHURQDPRUDELWL GREUR L SUDYRGREQR REDYLMHãWHQD R SRSXQMHQRVWL NDSDFLWHWD SRVHEQLP GRJD DMLPD NYDURYLPDWHRXSXüHQLP]DKWMHYLPDSRMHGLQLKRGMHOD3RVHEQRMH]QDþDMDQRGQRVRYH VOXåEH V DGPLQLVWUDWLYQR XSUDYOMDþNLP VOXåEDPD X KRWHOX 7DNR VX QSU SRVORYL VNODGLãWHQMD XVNR YH]DQL VD VOXåERP QDEDYH NDR L SRJRQL ]D RGUåDYDQMH WRSOLQH L KOD HQMDUDGLQDEDYNHSRJRQVNRJDJRULYDLVOLþQR .DNR VH QHNL SRVORYL L ]DGDFL X RYRM VOXåEL SRGUD]XPLMHYDMX VDPL SR VHEL L] QD]LYDSRMHGLQLKRGMHODSULPMHULFHSRVORYLL]DGDFLUDGQLNDXJDUDåLSRVORYLL]DGDFLX SUDRQLFL L JODþDRQLFL UXEOMD X NRWORYQLFL L VO QH SRVWRML SRWUHED QMLKRY SRVHEQRJ RSLVLYDQMD,SDNVDPRLOXVWUDFLMHUDGLSULND]DWüHPRVKHPXVOXåEHRGUåDYDQMDãWRMH YLGOMLYRQDVO P|1x }2{0-#~ -z'v v w1xyx#gx u7v uw1xyxz }2xu{}2xwPz v v w1xyx#g{ v w1xyx#{ {0|{;z}2w-~ 2#~ )~ ?}-v |xwPzx ~ ,v yx~w1''~ y'v ,v y v #~ ~ }2{;|{07v (Pz ~ w1x/~ v #~ -x w1x {;y~ (Pz ~ zxx|~ x, ~ cPz~ ~ (?}2x|x, ~ gx w1x,v y~ ~ (?}2x|x,~ x 6O2UJDQL]DFLMVNDVWUXNWXUDVOXåEHWHKQLþNRJRGUåDYDQMD =QDþDM RYH VOXåEH L NRPSOHNVQRVW QMH]LQH RUJDQL]DFLMH PRåH VH LOXVWULUDWL L SULND]RP RUJDQL]DFLMVNH VWUXNWXUH QSU VNODGLãQH VOXåEH .DGD MH ELOR JRYRUD R SURL]YRGQRXVOXåQRPRGMHOXVSRPHQXWRMHGDNXKLQMDSULEDYOMDQDPLUQLFHLRVWDOH SRWUHEQH PDWHULMDOH L] FHQWUDOQLK VNODGLãWD NRMD VX RUJDQL]LUDQD X RNYLUX WHKQLþNRJ RGMHOD(YRNDNRL]JOHGDRUJDQL]DFLMVNDVKHPDVNODGLãWDYHüHJDKRWHODVO

X1Y Z;[P\P] ^_ `7a$[?bc[Kd/e a$f/eg[?] hPf?bKe icfKjke l f m hP[cn$o e o ^Wp l nkae q'rk[ks m i^Ptf

6./$',â7( 8/$=8 6./$',â7( 6./$',â7( 3,û$ 6./$',â7( 35,-(92= 7(+1,ý.( 52%( 6./$',â7( 35(+5$0%(1,+ 352,=92'$ 68+( 3295û(, +/$'1-$ý$ 1$0,51,&( 92û( 0/,-(.2, 0(62 5,%$ 0/,-(ý1, 352,=92', 6O2UJDQL]DFLMVNDVWUXNWXUDVNODGLãQHVOXåEH 'D EL SULND]DQD VNODGLãQD VOXåED PRJOD IXQNFLRQLUDWL X RNYLUX WHKQLþNRJ RGMHOD EHVSULMHNRUQR PRUD IXQNFLRQLUDWL WUDQVSRUWQD VOXåED YDQMVND L XQXWDUQMD HQHUJHWVNL SRJRQUDGLKOD HQMD VOXåEDQDEDYHXRNYLUXDGPLQLVWUDWLYQRJRGMHODLQDSRNRQPRUD IXQNFLRQLUDWL RGQRV L]PH X RYH VOXåEH L VYLK GUXJLK VOXåEL X KRWHOX NRML VH VOXåH SUHGPHWLPDNRMLVHVNODGište. ,SDN WUHED LVWDNQXWL NDNR SRVYH PDOL KRWHOL L QLåLK NDWHJRULMD VYRMH WHKQLþNR RGUåDYDQMH VYRGH QD GMHODWQRVW W]Y NXüQRJ PDMVWRUD D NRML VX X VWDQMX NDR GREUL SR]QDYDWHOML SRVORYD XVSMHãQR REDYLWL WHPHOMQH ]DQDWVNH UDGRYH L RGUåDYDWL REMHNW X WHKQLþNLLVSUDYQRPVWDQMX0H XWLPPRGHUQLYHOLNLKRWHOLYLVRNRJDNRPIRUDXVNODGX VDVDGUåDMLPDNRMLSUDWHWDNRYXNDWHJRULMXPRUDMXLPDWLWHKQLþNLRGMHO RUJDQL]LUDQWDNR da ima viši stupanj specijalizacije poslova. 2VREOMH ]DSRVOHQR X WHKQLþNRP RGMHOX PRUD X SRWSXQRVWL ]DGRYROMDYDWL VYH ]DKWMHYH RYDNR VORåHQLK L RGJRYRUQLK SRVORYD 7HKQLþNH SRVORYH RGUåDYDQMD ]JUDGD XUH DMD L RSUHPH REDYOMDMX VWUXþQMDFL ]D SRMHGLQH YUVWH SRVORYD D SR NYDOLILNDFLMVNRM VWUXNWXULWRPRJXELWL]DQDWOLMHWHKQLþDULLLQåHQMHUL7HPHOMQXWHKQLþNXVOXåEXQDMþHãüH


SRSXQMDYDMX VWRODUL EUDYDUL HOHNWULþDUL IULJRPHKDQLþDUL YRGRLQVWDODWHUL L GUXJL 8 NRWORYQLFLUDGLORåDþD XJDUDåLLVHUYLVQRMUDGLRQLFLDXWRPHKDQLþDUL3UDQMHL JODþDQMH REDYOMDMXSHUDþLFH 7HKQLþNLP RGMHORP UXNRYRGL ãHI WHKQLþNRJ RGMHOD NRML MH QDMþHãüH LQåHQMHU RGJRYDUDMXüHVWUXNH

835$9/-$1-(,58.292 (1-(+27(/20

7HKQRORJLMD UDGD L RUJDQL]DFLMD RVREOMD R þHPX MH GR VDGD ELOR ULMHþL X RSLVX IXQNFLMHKRWHODQH]DPLVOLYLVXEH]RGJRYDUDMXüHRUJDQL]DFLMHDGPLQLVWUDWLYQLKSRVORYD .DR L NRG GUXJLK IXQNFLMD X KRWHOX WDNR üH L IXQNFLMH DGPLQLVWUDWLYQH VOXåEH ELWL RGUH HQH YUVWRP WLSRP YHOLþLQRP L NDWHJRULMRP KRWHOD .DGD KRWHO SUHGVWDYOMD VDPRVWDOQRSRGX]HüHWDGDüHQDUDYQRLPDWLNRPSOHWQXDGPLQLVWUDWLYQXVOXåEX.DGD MHKRWHOVDPRGLRVORåHQHRUJDQL]DFLMHSRGX]HüDWDGDVHPQRJLDGPLQLVWUDWLYQLSRVORYL XMHGLQMXMXXW]Y]DMHGQLþNHVOXåEH 3RGX]HüH MH RUJDQL]DFLMVNL VXVWDY NRMLP WUHED XSUDYOMDWL 6XVWDY XSUDYOMDQMD SRGX]HüHPLPDRMHVYRMHYROXWLYQLSXWUD]YLWNDSRVHEQRXQDV1DWRPSXWXL]PLMHQLOL VX VH VXVWDYL ELURNUDWVNRDGPLQLVWUDWLYQRJ L VDPRXSUDYQRJ QDþLQD XSUDYOMDQMD SRGX]HüLPD SD WDNR L X XJRVWLWHOMVNLP SRGX]HüLPD 'DQDV PH XWLP WHRULMD L SUDNVD SRWYU XMXGDXXYMHWLPDVORERGQRJDWUåLãWDXSUDYOMDQMHLUXNRYR HQMHSRGX]HüHPPRåH biti uspješno samo ako se uskladi s principima poduzetništva. Poduzetništvo MHDNWLYQRVWSRGX]HWQLNDYODVQLNDVUHGVWDYDLOLLGHMD NRMRPXOD]L X SURFHV SULYUH LYDQMD X RGUH HQRM JRVSRGDUVNRM GMHODWQRVWL 'D EL WDM SURFHV XþLQLR uspješnim poduzetnik donosi odluke i organizira gospodarske aktivnosti, nadzire i UXNRYRGL SURFHVRP UDGD L SRVORYDQMD 8 WUåLãQRP JRVSRGDUVWYX WDNYD DNWLYQRVW SRGX]HWQLNDSRGYUJQXWDMHUL]LNXLQHL]YMHVQRVWLPDSDVHNDRNOMXþQRSLWDQMHSRVWDYOMD NDNRXVSMHãQRRUJDQL]LUDWLUXNRYRGLWLLXQDSUH LYDWLSRVORYDQMHSRGX]HüD3RGX]HWQLN NDR YODVQLN NDSLWDOD NRMHJD XODåH X JRVSRGDUVNX DNWLYQRVW þHVWR VDP XSUDYOMD L UXNRYRGLWRPDNWLYQRãüX 0H XWLP DNR YODVQLN RVLP NDSLWDOD QH SRVMHGXMH VSRVREQRVW XSUDYOMDQMD L UXNRYR HQMD RQ WH ]DGDWNH SRYMHUDYD PHQDGåPHQWX 6XYUHPHQL PHQDGåPHQW VH PRåHGHILQLUDWLQDYLãHQDþLQD0HQDGåPHQWVHSUHGVWDYOMDNDR]QDQVWYHQDGLVFLSOLQDL NDR NRPSOHNVDQ SRMDP V EURMQLP UD]OLþLWLP ]QDþHQMLPD =ERJ WRJD SRVWRMH L PQRãWYR GHILQLFLMD PHQDGåPHQWD ,SDN QDMSULKYDWOMLYLMH MH GHILQLUDQMH PHQDGåPHQWD NRMH JD UD]YUVWDYDXþHWLULWHPHOMQHJUXSH PHQDGåPHQWNDRSURFHV PHQDGåPHQWNDo znanstvena disciplina ili vještina PHQDGåPHQWNDRSURIHVLMHL PHQDGåPHQWNDRNDULMHUHL]DQLPDQMD 1R EH] RE]LUD QD EURMQH GHILQLFLMH PHQDGåPHQWD QHRVSRUQR MH GD VH X VXYUHPHQRP JRVSRGDUVWYX PHQDGåPHQW MDYOMD NDR L]UD] XSUDYOMDQMD L UXNRYR HQMD SRGX]HüHP 8 XOR]L RQRJD WNR XSUDYOMD L UXNRYRGL SRGX]HüHP PRåH VH QDüL YODVQLN


SRGX]HüDLOLRVREDLOLYLãHQMLK NRMRMNRMLPD YODVQLNSUHSXãWDXSUDYOMDQMHSRGX]HüHP 0HQDGåPHQW XSUDYOMD L UXNRYRGL SRGX]HüHP QD QDþLQ GD L]YUãDYD þHWLUL WHPHOMQH IXQNFLMH SODQLUDQMD NRRUGLQLUDQMD RUJDQL]LUDQMDL NRQWUROH 6YDNDQDYHGHQDIXQNFLMDXVHELVDGUåLMRãLEURMQHGUXJHSRGIXQNFLMHþLMLVH]QDþDM UD]OLNXMH RG SRGX]HüD GR SRGX]HüD 7DNR üH QSU IXQNFLMH SODQLUDQMD L NRQWUROH ELWL QDMYLãH ]DVWXSOMHQH X YHOLNRP D QDMPDQMH X PDORP SRGX]HüX 0H XWLP QH]DYLVQR R ]QDþDMX SRMHGLQLK IXQNFLMD ]D PHQDGåPHQW RQH VX ]DVWXSOMHQH X VYDNRP SRGX]HüX EH] RE]LUD QD YHOLþLQX 0H XVREQX ]DYLVQRVW L SRYH]DQRVW IXQNFLMD PHQDGåPHQWD QDMEROMHLOXVWULUDVO

6O)XQNFLMHPHQDGåPHQWDXSRGX]HüX 8 YHOLNLP VH SRGX]HüLPD QDMþHãüH RGYDMD IXQNFLMD SRGX]HWQLND RG IXQNFLMH PHQDGåHUD NDR QDMRGJRYRUQLMH RVREH ]D UXNRYR HQMH SRGX]HüHP 0HQDGåHU MH GDNOHRVREDNRMDMHSULVXWQDXVYLPRUJDQL]DFLMDPDJRVSRGDUVNLPLQHJRVSRGDUVNLP X NRMLPD VH SRMDYOMXMX OMXGL RUJDQL]LUDQL X JUXSH UDGH ]DMHGQR L LPDMX ]DMHGQLþNL SRVWDYOMHQL FLOM 0RJXüH MH DOL PDOR YMHURMDWQR GD üH OMXGL HILNDVQR L WUDMQR L]YUãDYDWL RGUH HQH SRVORYH EH] PHQDGåHUD 0HQDGåHUL REDYOMDMX RGJRYRUDQ SRVDR NRML VH VDVWRML RG XWYU LYDQMD VWUDWHJLMH RUJDQL]LUDQMD NRRUGLQLUDQMD SODQLUDQMD L NRQWUROH RUJDQL]LUDQH JUXSH OMXGL =DWR EH] PHQDGåPHQWD QHPD RUJDQL]DFLMVNRJD QDSRUD D PHQDGåHULVXSRWUHEQLXYLMHNNDGDOMXGLåHOHUDGLWL]DMHGQRNDNRELSRVWLJOLQHNLFLOM =DWR L X XJRVWLWHOMVNLP SRGX]HüLPD SD WDNR L X KRWHOX SRVWRML PHQDGåPHQW QD þHOXVPHQDGåHURPþLMLMHWHPHOMQL]DGDWDNRUJDQL]DFLMDIXQNFLMHUXNRYR HQMDQDQDþLQ NDNRPXMHWDIXQNFLMDGHOHJLUDQDRGVWUDQHQRVLWHOMDXSUDYOMDQMDSRMHGLQFD–YODVQLND LOLRGJRYDUDMXüHJRUJDQD


3ULND]DWL IXQNFLMH XSUDYOMDQMD L UXNRYR HQMD X KRWHOX D RQH VH GDQDV VYH YLãH LVSUHSOLüX PRJXüH MH DNR VH SRQRYQR RVYUQHPR QD UD]OLþLWH REOLNH RUJDQL]DFLMVNH VWUXNWXUHKRWHOVNRJDSRGX]HüD5XNRYR HQMHKRWHORPPRåH ELWL XUD]OLþLWLPREOLFLPDL UD]OLþLWLP RUJDQL]DFLMVNLP IRUPDPD 7DNR üH RUJDQL]DFLMVND VKHPD UXNRYR HQMD XJRVWLWHOMVNLPSRGX]HüHPNRMHXVYRPVDVWDYXLPDYLãHKRWHODL]JOHGDWLNDRQDVO ',5(.725 +27(/6.2* 32'8=(û$ ',5(.725 ',5(.725 ',5(.725 +27(/$$ +27(/$% +27(/$& 6O5XNRYR HQMHKRWHOVNLPSRGX]HüHP 3RVYH üH GUXNþLMH L]JOHGDWL VKHPD UXNRYR HQMD SRMHGLQLP KRWHORP L] VXVWDYD KRWHOVNRJSRGX]HüD7DGDüHRUJDQL]DFLMDUXNRYR HQMDL]JOHGDWLNDRQDVO ',5(.725 +27(/$ â() '20$û,&$ â() â() â() 5(&(3&,-( +27(/$ .8+,1-( 5(6725$1$ 2'-(/-(1-$ 6O5XNRYR HQMHPDQMLPKRWHORP ,] SULND]DQH VKHPH XRþOMLYR MH GD VH GLUHNWRU RYRJD KRWHOD EDYL SRVORYLPD L zadacima temeljne funkcije hotela, smještajem i prehranom gostiju, a da su ostale IXQNFLMH QDEDYD SURGDMD DGPLQLVWUDWLYQL L GUXJL ]DMHGQLþNL SRVORYL RUJDQL]LUDQH QD UD]LQLXJRVWLWHOMVNRJDSRGX]HüD $NR KRWHO X SRVORYDQMX SRGX]HüD LPD YLãH VDPRVWDOQRVWL SRVHEQR X RGQRVX QD WUåLãQR SRVORYDQMH LOL DNR SRVOXMH NDR VDPRVWDOQR SRGX]HüH WDGD üH L RUJDQL]DFLMD UXNRYR HQMDXKRWHOXELWLELWQRGUXNþLMDRGSUHWKRGQRSULND]DQHSDüHVHQDGOHåQRVWLL RGJRYRUQRVWLPHQDGåHUDSRYHüDWLSRãLULQLLGXELQLRUJDQL]DFLMHVO


7 PcP §c 7 KcK 7 PcP 7 PK 7 PcP P$ 0 ¥ £ k7 ¨ ¡$ 0¢? W ¤%W $ª %% %W$ 7«%W ¨ 7 $; 7 $; £ c¡ £ c¡ £ c¡ £ c¡ 0¥ 0¦W ¢P PK¢Pc¤¢W PcWPc0¢? ¨ kc§P; ©?¨ § ; §k ¢P$kK 7 $; £ c¡ K P P0 6O6ORåHQLMDIRUPDUXNRYR HQMDKRWHORP 1DVOLFLSULND]DQHVX]DLOXVWUDFLMXVDPRGYLMHVOXåEHUD]YRMQDLILQDQFLMVND PDGD üH KRWHO V RE]LURP QD RYDNYX RUJDQL]DFLMVNX VWUXNWXUX LPDWL MRã EURMQH GUXJH VOXåEH 9Hü MH LVWDNQXWR NDNR VH KRWHOLMHUVWYR ]D UD]OLNX RG QHNLK GUXJLK GMHODWQRVWL RGOLNXMHSULVXWQRãüXKHWHURJHQLKXVOXJDNRQFHQWULUDQLKQDLVWRPSURVWRUX6WLPXVYH]L MH L KHWHURJHQRVW UDGQRJD SURFHVD D WLPH L UD]JUDQDWRVW VXVWDYD ]D XSUDYOMDQMH L UXNRYR HQMH .DNRVHQDþHOXVYDNHRUJDQL]DFLMHQDOD]LGLUHNWRUPHQDGåHU NDRQDMRGJRYRUQLMD RVREDWRJRYRULRWLMHVQRMYH]LXSUDYOMDQMDLUXNRYR HQMDVRGJRYRUQRãüX]DGRQRãHQMH RGOXND L SURYR HQMH UD]OLþLWLK RGOXND ]QDþDMQLK ]D FMHORNXSQR SRVORYDQMH SRGX]HüD )XQNFLMD GLUHNWRUD QDMYLãD MH UXNRYRGHüD IXQNFLMD L SRYODþL ]D VRERP RGJRYDUDMXüD SUDYDLYLVRNVWXSDQMRGJRYRUQRVWL Sa aspekta aktualne situacije u našem hotelijerstvu treba istaknuti kako upravo na SRGUXþMXRUJDQL]DFLMHXSUDYOMDQMDLUXNRYR HQMDXSRGX]HüLPDSRVWRMHQDMYHüHUH]HUYH koje mogu uvelike utjecati na uspješnost poslovanja. Za bolju organiziranost i HILNDVQLMH XSUDYOMDQMH JRWRYR GD QLVX SRWUHEQD QLNDNRYD GRGDWQD XODJDQMD RVLP RVLJXUDQMD WDNYH NDGURYVNH SROLWLNH X ]DSRãOMDYDQMX X XJRVWLWHOMVWYX NRMH üH RVLJXUDWL SRVDRGLSORPDQWLPDYLãLKLYLVRNLKãNRODþLPHELVHL]YUãLODVPMHQDYHüHJDGLMHODVDGD QHRGJRYDUDMXüH PHQDGåHUVNH VWUXNWXUH 2GJRYDUDMXüD D WR ]QDþL YLVRNRVWUXþQD XSUDYOMDþND L UXNRYRGQD VWUXNWXUD PRUD VH QDüL X VYLP GLMHORYLPD KRWHOD 6YDNRJ WUHQXWNDVYHGMHODWQRVWLXKRWHOXPRUDMXELWLSRNULYHQHVSRVREQLPPHQDGåHULPDNRMLVX XVWDQMXRGPDKULMHãLWLVYHSUREOHPHXVYH]LVGMHODWQRãüXSRGX]HüD 'DQDVXVYLMHWXQDMYHüLEURMKRWHODLPDPHQDGåHUHVWDURVQHGRELL]PH XL JRGLQD3ULQFLSMHGDPHQDGåHUVNLWLPEXGHSULEOLåQRLVWLKJRGLQDVWDURVWLMHUMHLSULQFLS WLPVNRJD UDGD WDNDY GD MH WLP XVSMHãDQ RQROLNR NROLNR JD PRåH SUDWLWL QDMVODELML þODQ WLPD .DGD VH UDGL R PODGRP WLPX D WR ]QDþL R VWUXþQRP REUD]RYDQRP L IL]LþNL


L]GUåOMLYRPVDVWDYX RQGD MH PRJXüH RGROMHWL VYLP QHGDüDPD L L]D]RYLPD WXUEXOHQWQLK XYMHWDNRMLYODGDMXQDVXYUHPHQRPKRWHOLMHUVNRPLXRSüHXJRVWLWHOMVNRPWUåLãWX

6867$9,1)250$&,-$,.2081,.$&,-$8+27(/8

+HWHURJHQRVW KRWHOVNLK XVOXJD KHWHURJHQRVW UDGQRJD SURFHVD L UD]JUDQDWRVW SURFHVD XSUDYOMDQMD L UXNRYR HQMD ]DKWLMHYDMX VNRUR VDYUãHQX WHKQLþNRtehnološku i RUJDQL]DFLMVNX SRYH]DQRVW VYLK KRWHOVNLK GLMHORYD 7D VH SRYH]DQRVW RVWYDUXMH uspješnom organizacijom sustava informacija i komunikacija. ,QIRUPDFLMHVXVD]QDQMDRSRMDYDPDNRMHSRGX]HüHUDQLMHQLMHLPDORDNRULVQHVX ]DXVSMHKXSURFHVXRGOXþLYDQMD=DWRVHNDåHGDVXLQIRUPDFLMHWHPHOMQDSUHWSRVWDYND XVSMHãQRJ RGOXþLYDQMD X SRGX]HüX =D SREROMãDQMH HILNDVQRVWL SRVORYDQMD LQIRUPDFLMH LPDMXSUHVXGQXYDåQRVW]DQHNHVOXåEHXSRGX]HüXQDEDYDSURGDMDILQDQFLMHUD]YRM LWG D SRVHEDQ ]QDþDM ]D XJRVWLWHOMVNR SRGX]HüH LPDMX WUåLãQH LQIRUPDFLMH MHU VH QD WHPHOMXWLKLQIRUPDFLMDGRQRVHYDåQHRGOXNHRREXMPXSRVORYDQMDDVRUWLPDQXLNYDOLWHWL XVOXJD 3RVHEQR VX ]QDþDMQH LQIRUPDFLMHNRMH JRYRUH R QDPMHUDPDNRQNXUHQFLMH LOL R ]DKWMHYLPDLåHOMDPDSRWURãDþD =DKYDOMXMXüL ãLURNRM SULPMHQL UDþXQDOQRHOHNWURQLþNH WHKQLNH GDQDV MH PRJXüH GREUR RUJDQL]LUDWL VOXåEX LQIRUPDFLMD L NRPXQLNDFLMD SRG XYMHWRP GD VH NRULVWH VYD QRYDLQIRUPDWLþNDVD]QDQMD ,QIRUPDFLMHVHPRJXSRGLMHOLWLXGYLMHJUXSHYDåQH]DSRGX]HüH XQXWDUQMHLQIRUPDFLMHL YDQMVNHLQIRUPDFLMH 1DMYDåQLMH XQXWDUQMH LQIRUPDFLMH QDOD]H VH X UDþXQRYRGVWYX DQDOLWLþNRSODQVNRM VOXåEL X SURGDML L X SRMHGLQLP SURL]YRGQRXVOXåQLP MHGLQLFDPD 'DNOH X VDPRP SRGX]HüX QDOD]L VH QDMYHüL EURM LQIRUPDFLMD SRWUHEQLK ]D WHNXüH SRVORYDQMH L ]D SURJUDPLUDQMHUD]YLWND 8YDQMVNHLQIRUPDFLMHVSDGDMXLQIRUPDFLMHRVWDQMXQDWUåLãWXSR]LFLMLLQDPMHUDPD NRQNXUHQFLMHRNUHGLWQRPGHYL]QRPLFDULQVNRPVXVWDYXLRRSüRMSROLWLþNRMVLWXDFLML 'D EL VH SRGX]HüH PRJOR XVSMHãQR NRULVWLWL LQIRUPDFLMDPD PRUD L]JUDGLWL VXVWDY LQIRUPDFLMD 6XVWDY LQIRUPDFLMD SUHGVWDYOMD XWYU HQD SUDYLOD NRMLPD VH XVSLMHYD NRQWLQXLUDQRSULNXSOMDWLLQIRUPDFLMHLSURVOLMH LYDWLLK]DSRWUHEHSRVORYQRJRGOXþLYDQMD =DWRSRGX]HüHWUHEDRUJDQL]LUDWLLDGHNYDWQXLQIRUPDFLMVNXVOXåEXNRMDüHRUJDQL]LUDWL UHGRYLWXRSVNUEXRGJRYDUDMXüLKVWUXNWXUDXSRGX]HüXVLQIRUPDFLMDPDL]GRNXPHQWDFLMH L SXEOLNDFLMD LOL LK SULEDYOMDWL L] GUXJLK LQIRUPDFLMVNLK FHQWDUD L VSHFLMDOL]LUDQLK RUJDQL]DFLMDL]YDQSRGX]HüD 5D]PMHQX LQIRUPDFLMD PH X ]DSRVOHQLP X SRGX]HüX L L]PH X SRMHGLQLK RUJDQL]DFLMVNLKGLMHORYDXSRGX]HüXQD]LYDPRNRPXQLNDFLMRP=DWRVH]DNRPXQLNDFLMX PRåHND]DWLGDMHWRPHKDQL]DPVSRPRüXNRMHJHJ]LVWLUDMXLUD]YLMDMXVHRGQRVLPH X ]DSRVOHQLPDLPH XGLMHORYLPDSRGX]HüD


6XGLRQLFL X LQIRUPLUDQMX L NRPXQLFLUDQMX PH XVREQR VX SRYH]DQL NDQDOLPD LQIRUPLUDQMD L NRPXQLFLUDQMD SD RQL þLQH RGJRYDUDMXüX PUHåX LQIRUPLUDQMD L NRPXQLFLUDQMD .RPXQLFLUDQMHP MH PRJXüH UHNRQVWUXLUDWL SURWHNOH L SUHGYLGMHWL EXGXüH GRJD DMH .RPXQLNDFLMHLNRPXQLFLUDQMHXKRWHOLMHUVWYXLPDMXSRVHEQR]QDþHQMH5LMHWNRVHX NRMRM GMHODWQRVWL NDR X XJRVWLWHOMVWYX XVSRVWDYOMD WDNR EOL]DN L QHSRVUHGDQ NRQWDNW L]PH X SRWURãDþD NXSDFD L GDYDWHOMD XVOXJD NDR X XJRVWLWHOMVWYX D X KRWHOLMHUVWYX SRVHEQR.XOWXUDNRPXQLFLUDQMDRYGMHMHSUHVXGQRJD]QDþDMD .DUDNWHULVWLNH GREURJ XJRVWLWHOMVNRJ GMHODWQLND NRMH SRWSRPDåX X NRPXQLNDFLML MHVX DQJDåLUDQRVW RãWURXPQRVW ]UHORVW QH]DYLVQRVW RVMHWOMLYRVW RGYDåQRVW UD]XPOMLYRVWLWG$OLSRVWRMHLQHSRåHOMQHNDUDNWHULVWLNHNRMHRPHWDMXNRPXQLNDFLMXDWR VXWXSRVWSRGþLQMHQRVWSULPLWLYQRVWVWUDãOMLYRVWWURPRVWVXPQMLþDYRVWIOHJPDWLþQRVW LWG .ROLNL MH ]QDþDM RYLK RVRELQD QDMEROMH JRYRUL þLQMHQLFD GD XJRVWLWHOMVNR RVREOMH VWDOQRNRPXQLFLUDOLFHPXOLFH 8NRPXQLNDFLMLVJRVWLPDXYLMHNVH]DJRVWDPRUDSURQDüLUD]XPLMHYDQMHPRUDMX se poštivati standardi XRELþDMHQL X KRWHOLMHUVWYX SUXåLWL XYLMHN RGJRYDUDMXüD NYDOLWHWD L NYDQWLWHWDXVOXJHDSRUHGVWUXþQRJ]QDQMD]DSRVOHQLXXJRVWLWHOMVWYXPRUDMXLPDWLLãLUH REUD]RYDQMH X SRJOHGX NXOWXUH XRSüH L NXOWXUH SRQDãDQMD L NRPXQLFLUDQMD NRMX QD]LYDPR SRVORYQRP HWLNRP 3RVORYQD HWLND X XJRVWLWHOMVWYX SRGUD]XPLMHYD L REYH]X VYDNRJD SRMHGLQFD EH] RE]LUD NRML SRVDR REDYOMD GD SRVWLJQH UDYQRWHåX L]PH X RGJRYRUQRVWLXUDGXLSRãWRYDQMDNXOWXUHLWUDGLFLMHJRVWLMXNDNRGRPDüLKWDNRLVWUDQLK MHUVPRPLWXULVWLþND]HPOMD0H XWLPNXOWXUDNRPXQLFLUDQMDSRGUD]XPLMHYDLSRãWLYDQMH NDNRYLãLKWDNRLQLåLKKLMHUDUKLMVNLKUD]LQDLUD]XPLMHYDQMH]DVYHVNRMLPDVHVXUD XMH SRYHUWLNDOLLKRUL]RQWDOLRUJDQL]DFLMHSRGX]HüD

35$9&,3520-(1$8326/2912-25,-(17$&,-, +27(/6.,+32'8=(û$869,-(78

8NXSQL JRVSRGDUVNL RGQRVL SD WDNR L QD SRGUXþMX XJRVWLWHOMVWYD VYH VH YLãH JOREDOL]LUDMX 7DNR VH L NRG KRWHOVNLK SRGX]HüD UD]YLMD RVMHüDM YDåQRVWL PH XQDURGQRJD SRVORYDQMD RGQRVQR PH XQDURGQH SRVORYQH RULMHQWDFLMH D RQD SRGUD]XPLMHYDL]YR]QRRULMHQWLUDQXVWUDWHJLMXSRVORYDQMD2YDVHRULMHQWDFLMDRVWYDUXMH QDGYDQDþLQD LQWHQ]LYQLPXNOMXþLYDQMHPXLQWHUQDFLRQDOL]DFLMXLJOREDOL]DFLMX SRVORYDQMDL GDYDQMHPSRWLFDMDSXWHPXJRYRUQLKDUDQåPDQD 6XYUHPHQR SRVORYDQMH SRG JOREDOL]DFLMRP L LQWHUQDFLRQDOL]DFLMRP SRGUD]XPLMHYD širenje poslovne aktivnosti u više zemalja, pa su na temelju takvih aktivnosti nastali KRWHOVNL ODQFL +RWHOVNL VH ODQFL VYRMLP SRVORYDQMHP SULODJR DYDMX VSHFLILþQRP QDFLRQDOQRP WUåLãWX QD NRMHP GMHOXMX D ]DGUåDYDMX RSüH SRVORYQH SULQFLSH SR NRMLPD XVWURMDYDMXVYRMHFMHORNXSQRSRVORYDQMH


+RWHOVNL ODQFL SULGUåDYDMX VH QHNLK JOREDOQLK VWUDWHJLMD X SRVORYDQMX NDUDNWHULVWLþQLK]DVYHODQFHRGNRMLKVXQDMYDåQLMH VYDWUåLãWDVXYDåQD]DSODVPDQKRWHOLMHUVNLKXVOXJD KRWHOLMHUVNHXVOXJHWUHEDMXELWLVWDQGDUGL]LUDQH ORNDFLMDKRWHOVNRJREMHNWDQDM]QDþDMQLMLMHHOHPHQWSRVORYQRJDSURFHVD SRVORYQLVXQDVWXSLMHGLQVWYHQL GREDYOMDþLQLVXORNDFLMVNLOLPLWLUDQL NDQDOLSURGDMHVXVLQNURQL]LUDQLL RUJDQL]DFLMVNDVWUXNWXUDODQFDMHLQWHJULUDQDPUHåDNRMDRVLJXUDYD PLQLPDOQHWURãNRYHNRPXQLNDFLMHL]PH XRUJDQL]DFLMVNLKMHGLQLFDV RE]LURPQDGLVORFLUDQRVW 1DQDVWDQDNKRWHOVNLKODQDFDXWMHFDOLVXPQRJLþLPEHQLFLDQDMYDåQLMHL]GYDMDPR YDQMVNHLXQXWDUQMH 9DQMVNL þLPEHQLFL SUHGVWDYOMDMX VYH RNROQRVWL NRMH VX SRJRGRYDOH QDVWDQNX KRWHOVNLKODQDFDXSUYRPMHUHGXHNVSDQ]LMDSRWUDåQMHKRWHOVNLKXVOXJDLSRWUHEDGDVH XEU]DUD]YRMSRMHGLQLKUHJLMDL]HPDOMD 8QXWDUQML þLPEHQLFL SUHGVWDYOMDMX WUåLãQX RULMHQWDFLMX SUHPD SRQXGL RGUH HQH PDUNH L MDPVWYRNYDOLWHWH 7DNRVH SRNYDOLWHWL LGHQWLILFLUD FLMHOL KRWHOVNL ODQDF +ROLGD\ ,QQ 2G XQXWDUQMLK þLPEHQLND WUHED VSRPHQXWL L SURPMHQX RUJDQL]DFLMVNH VWUXNWXUH NRUSRUDFLMDNDRSRVOMHGLFHQMLKRYLKHNVSDQ]LMDQDãLURNDKRWHOVNDWUåLãWD &LOMHYL IRUPLUDQMD KRWHOVNLK ODQDFD UD]OLþLWL VX DOL MHGDQ MH VYLPD LVWL D WR MH SRVWL]DQMHSUHGQRVWLQDWUåLãWXXRGQRVXQDSRVWDYOMHQLFLOM 'DELRVLJXUDOLWHPHOMQLFLOMRGQRVQRWUåLãQXSUHGQRVWKRWHOVNLODQFLWHåHVWDOQRP UDVWX L UD]YRMX SRVORYQH DNWLYQRVWL L WR WDNR GD SRYHüDYDMX EURM KRWHOVNLK MHGLQLFD X LQR]HPVWYX 3RYHüDYDMX UD]QRYUVQRVW SRVORYQLK DNWLYQRVWL SRVWXSQR QDSXãWDMX koncept jedne marke i uvode nove, višestruke marke. +RWHOVNLVHODQFLUD]OLNXMXSRYUVWDPDDQDMSR]QDWLMHVXWULYUVWH NRUSRUDWLYQLODQFL XSUDYOMDþNHNRPSDQLMHL GREURYROMQLODQFLXGUXåHQMD .RUSRUDWLYQL ODQFL VX WDNYL KRWHOVNL ODQFL NRML VH LGHQWLILFLUDMX SR MDNRM PDUNL LOL PDUNDPD KRWHOD RGQRVQR SR GREUR SR]QDWRP ]QDNX 0DUND þLQL SUHSR]QDWOMLYRVW SR NYDOLWHWLFLMHQLQDþLQXSUXåDQMDXVOXJHLSRGUXJLPRELOMHåMLPDNRQNUHWQRJODQFD-HGDQ RGSUHSR]QDWOMLYLKRELOMHåMDPRåHELWLQSUSURPRWLYQLVORJDQ1DMYHüLNRUSRUDWLYQLODQDF QDVYLMHWXMH6WDUZRRG/RGJLQJDQG3DWULRW$PHULFDQ+RVSLWDOLW\DNRQWUROLUDSUHNR KRWHODX]HPDOMD 8SUDYOMDþNHNRPSDQLMHLOLNRPSDQLMH]DPHQDGåPHQWVXYLVRNRVWUXþQHNRPSDQLMH NRMHXSUDYOMDMXUD]OLþLWLPPDUNDPDKRWHODNRUSRUDWLYQLKODQDFDLOLQMLKRYLPGLMHORYLPDDOL PRJXXSUDYOMDWLLVYRMLPPDUNDPDNDRLQH]DYLVQLPKRWHOLPDL]YDQODQFDNRMLQHPDMX VYRMXPDUNX8SUDYOMDþNHNRPSDQLMHPRJXLPDWLLVYRMGLRQLþNLNDSLWDOXKRWHOLPDGUXJLK


NRPSDQLMD .XSQMRP GLRQLFD VWMHþH SUDYR NRQWUROH L UDVSRODJDQMD SURILWRP KRWHOD 9RGHüDXSUDYOMDþNDNRPSDQLMDXVYLMHWXMH5LFKILHOG+RWHO0DQDJHPHQW 'REURYROMQL ODQFL XGUXåHQMD SUHGVWDYOMD WDNYX YUVWX KRWHOVNLK ODQDFD NRML ]DVQLYDMX VYRMX DNWLYQRVW QD SUXåDQMX XVOXJD JOREDOQRJD PDUNHWLQJD L UH]HUYDFLMD QH]DYLVQLP KRWHOLPD L NRUSRUDWLYQLP ODQFLPD 3RVORYQH DNWLYQRVWL GREURYROMQLK ODQDFD odnose se na: rezervacije, prodaju usluge, oglašavanje i na ostale promotivne DNWLYQRVWL VXUDGQMX V SURPHWQLP NRPSDQLMDPD L WXULVWLþNLP DJHQFLMDPD L VO 1DMYHüL GREURYROMQL ODQDF MH 8WHOO ,QWHUQDWLRQDO NRML SRVOXåXMH SUHNR KRWHOD X þLWDYRP VYLMHWX %U]UD]YRMLUDVWKRWHOVNLKODQDFDQDVWDRMHNDRSRVOMHGLFDSULPMHQHGYDMXVXVWDYDL WRGLUHNWQRJXODJDQMDLXJRYRUQLKLGUXJLKDQJDåPDQD 'LUHNWQR XODJDQMH UHDOL]LUD VH L]JUDGQMRP QRYLK KRWHOVNLK REMHNDWD XNOMXþXMXüL L ]DMHGQLþND XODJDQMD V SDUWQHULPD L] ]HPOMH X NRMRM VH JUDGL KRWHO 2YDM MH REOLN GLUHNWQRJ XODJDQMD NRULãWHQ X HNVSDQ]LML PH XQDURGQLK KRWHOVNLK ODQDFD QD QRYD L SHUVSHNWLYQD SRGUXþMD X FLOMX SRYHüDQMD XGMHOD QD VYMHWVNRP WUåLãWX L NRQNXUHQWVNH SUHGQRVWL 8JRYRUQL L GUXJL DUDQåPDQL ELOL VX WHPHOM QD NRMLPD VH ]DVQLYDOD LQWHUQDFLRQDOL]DFLMD KRWHOVNRJD SRVORYDQMD XQD]DG QHNROLNR GHVHWOMHüD 1DMþHãüL VH REOLFLDUDQåPDQDRGQRVHQDIUDQãL]LQJPHQDGåPHQW Franšizing MH YUOR UDVSURVWUDQMHQ REOLN L QDþLQ UDVWD KRWHOVNLK ODQDFD D QMHJRY WHPHOMþLQLXJRYRURIUDQãL]L'DYDWHOMIUDQãL]HXVWXSDSUDYRSULPDWHOMXVYRMHSURL]YRGH LOLXVOXJHLWRWDNRãWRüHNRULVWLWLLPH]DãWLWQL]QDNRSUHPXWHKQRORJLMXLOLQHNDGUXJD zaštitna prava davatelja. Primatelj se obvezuje voditi brigu o organizaciji i marketingu NRMHMHGDYDWHOMYHüUD]YLR3ULPDWHOMVYHWRSULKYDüDX]REYH]XRGJRYDUDMXüHQDNQDGH SDWDNRSULPDWHOMIUDQãL]HWRPQDNQDGRPYUDüDGDYDWHOMXRQRãWRMHRQGRVDGDXWURãLR UD]YLMDMXüLVYRMXRUJDQL]DFLMXPDUNHWLQJLVYHGUXJRVþLPHMHVWHNDRþXYHQXPDUNX 8JRYRU R PHQDGåPHQWX UHJXOLUD SRVORYQL RGQRV X NRMHPX MHGQR SRGX]HüH RVLJXUDYDGUXJRPXSUDYOMDþNXHNVSHUWL]X]QDQMHLVSRVREQRVWL LWRX]RGJRYDUDMXüX QDNQDGX 3UDNWLþQR YODVQLN KRWHOD DQJDåLUD RGUH HQX NRPSDQLMX NRMD üH ]D QMHJD RGJRYRUQR L XVSMHãQR XSUDYOMDWL KRWHORP 2YDM MH SRVDR NRULVWDQ ]D XSUDYOMDþNX NRPSDQLMXMHUQHXODåHQLNDNDYNDSLWDOLQHSUHX]LPDUL]LNDNRULVQLNXVOXJDRVWYDUXMH NRULVWMHUMHVLJXUDQGDQMHJRYLPKRWHORPXSUDYOMDVSRVREDQPHQDGåPHQW 1DVOSULND]DQHVXYUVWHDQDVOLFLWHPHOMQLQDþLQLUDVWDKRWHOVNLKODQDFD ÅMQ±/¾'¸'Æ0¬Ç³ ¸1°E¶·¹³ ¬MM®,¯M®,°²±/³µ´¶·³ ¯-®,°»´(¸ ¼k°²½¬(¾ EÂ,®M´MM¸ ¼¶3³ ¸1°M¶·¹³ º ¬MM¿À¯-°M¶3³µ¼K¾ Á ¸-°M¶·¹³Ã ® Ä ¾ ¶3¼k° º(Á º 6O9UVWHUDVWDKRWHOVNLKODQDFD


ÍÉÐMÎ ÍâÖÉUã-×É ä²Ø²×Ë,Ó,ã1Ñ»Îä ÓÉQÍÏÉåÇÉ Ì·ÎÖ(Ë,Ñ»×/ÍÏÉ Ò²Ô3ØÕÙ²Ø²Ö/ÍUÎ Î Ò»ÓÉÔÕÉQÍUÊ?É Ì3ÖÒ²Ô²Î É·ÖÉQÍÏÝ'ÛáÉQÍUÎ È ÉÊWË,ÌQÍÏÎ«ÐMÑEÉ Ò²Ô·ØÕÙ²ØÕÖÚØ Ò»ÓÉÔÕÉQÍUÊ?É Þ ÖÉQÍàß1ÎÈ'Î ÍÔÕÒ Ò²Ô·ØÕÙ²ØÕÖÚØ ÛÜËÍÉÌ3Ý ÛÜËÍ×Ò 6O1DþLQUDVWDKRWHOVNLKODQDFD

027(/

Moteli su objekti za smještaj koji su nastali razvitkom prometa, posebno DXWRPRELOVNRJD ,GHMD R WDNYRM YUVWL XJRVWLWHOMVNLK REMHNDWD VWDUD MH NROLNR L NDUDYDQVDUDMLL]DQWLþNRJDGRED 1DJOL UD]YRM DXWRPRELOVNRJD SURPHWD VWYRULR MH YHOLNX SRWUHEX ]D XJRVWLWHOMVNLP XVOXJDPD GXå SXWRYD L DXWRSXWRYD %URMQH YUVWH PRWHOD V OXNVX]QLP VPMHãWDMQLP NDSDFLWHWLPDVYLKYHOLþLQDL]JUD HQLVXNDNREL]DGRYROMLOLSRWUHEHPRWRUL]LUDQLKSXWQLND 8 PRWHOLPD JRVWL PRJX GRELWL VYH XJRVWLWHOMVNH XVOXJH L SRUHG WRJD SDUNLUDQMH L JDUDåLUDQMH WH SRSUDYDN YR]LOD 9UOR MH þHVWR X EOL]LQL PRWHOD L VWDQLFD ]D RSVNUEX JRULYRPDSRQHNDGLXVDPRPNUXJXPRWHOD 0RWHOLVHL]JUD XMXL]YDQQDVHOMHQLKPMHVWDX]SXWRYHLWDPRJGMHSRVWRML]QDWQD XGDOMHQRVW RG QDVHOMHQLK PMHVWD. Razvojem turizma i širenjem interesa turista, krug pogodnih mjesta za motel znatno se proširio, a uvjetovan je jedino postojanjem prometnica koje mogu koristiti motorna vozila. Tako se i ugostiteljska djelatnost širi i SULODJR XMHQRYLPSRWUHEDPD 6DP QD]LY PRWHO QDVWDR MH NDR NRYDQLFD RG ULMHþL PRWRU L KRWHO SD MH WDNR XJRVWLWHOMVNL REMHNW X NRMHPX SXWQLFL PRWRUQLK YR]LOD PRJX GRELWL KRWHOVNX L GUXJX XVOXJXGRELRVSRPHQXWLQD]LYNRYDQLFX /RNDFLMDNRMDLQDþHLPDQDMYHüL]QDþDM]DVYDNLXJRVWLWHOMVNLREMHNW]DPRWHOLPD SUYRUD]UHGQR ]QDþHQMH 5DQLMH MH ELOR JRYRUD R ]QDþDMX ORNDFLMH L R þLPEHQLFLPD NRML


LPDMX XWMHFDMD QD L]ERU ORNDFLMH .RG PRWHOD SRVWRMH MRã QHNL VSHFLILþQL GRSXQVNL ]DKWMHYL 7L VH VSHFLILþQL ]DKWMHYL RGQRVH QD XWYU LYDQMH LQWHQ]LWHWD DXWRPRELOVNRJ SURPHWD LOL SHUVSHNWLYH L WHQGHQFLMD SRUDVWD SURPHWD ]D L]YMHVWDQ EURM JRGLQD D QDMPDQMH ]D YULMHPH DPRUWL]DFLMH REMHNWD -HGQDNR MH YDåQR XWYUGLWL RPLOMHQH SUDYFH DXWRPRELOLVWD SRORåDM PRWHOD X RGQRVX QD QDMEOLåL JUDG L VO ýHVWR VH PRWHOL JUDGH QHSRVUHGQRSUHGXOD]RPXJUDGRGQRVQRL]OD]RPL]QMHJD DOLMHWHPHOMQRSUDYLORGD QH VPLMX ELWL SRVWDYOMHQL SUHEOL]X 2SWLPDOQD MH XGDOMHQRVW L]PH X PRWHOD RQD NRMD RGJRYDUDSURVMHþQRMYR]DþNRMNRQGLFLMLLVSRVREQRVWLYRåQMHXQHSUHNLQXWRPUD]GREOMX RGQHNROLNRVDWLYRåQMH 8åL SRORåDM PRWHOD RGUH HQ MH PQRJLP SRVHEQLP XYMHWLPD D QDMYDåQLML XYMHW MH QDPMHQDPRWHODMHUSRVWRMHUD]OLNHL]PH XWUDQ]LWQRJLVWDFLRQDUQRJPRWHOD2VLPWRJD QD RGDELU ORNDFLMH PRWHOD WDNR HU XWMHþX L SULURGQL XYMHWL VH]RQD SRVORYDQMD YHOLþLQD REMHNWDYUVWDJRVWLMX %LWDQ XWMHFDM QD YHOLþLQX L JUD HYLQVNX NRPSR]LFLMX PRWHOD LPD L]JOHG L YHOLþLQD WHUHQD DOLLRSUHGMHOMHQMHLQYHVWLWRUD ]DNRMLVHVXVWDYPRWHODRSUHGMHOMXMH7DNRPRWHO PRåH ELWL JUD HQ SR W]Y UD]YXþHQRP WLSX LOL NDR MHGQD ]JUDGD VD YLãH NDWRYD 5D]YXþHQWLSPRWHODSRGUD]XPLMHYDYLãH]JUDGDLRYDNDYVXVWDYJRVWLUDGLMHSULKYDüDMX MHUVXLPWDGDYR]LODEOLåDRPRJXüDYDLPVORERGQLMLERUDYDNPDQMDMHEXNDLVODOLMH ovakva izgradnja znatno skuplja od zgrade s više katova. I u eksploataciji motela katni MHVXVWDYHNRQRPLþQLML 8L]JUDGQMLPRWHODSRVHEQDVHEULJDSRVYHüXMHSURVWRULMDPD]DVPMHãWDMVREDPD ]DVSDYDQMH2QHWUHEDMX ELWLWDNRL]JUD HQHLVPMHãWHQHGD ]DGRYROMH QHNROLNR ELWQLK XYMHWD PRUDMXELWLX]JUDGLWDNRSRVWDYOMHQHLL]JUD HQHGDRVLJXUDYDMXPLUL WLãLQXEH]XWMHFDMDXQXWDUQMLKLOLYDQMVNLKþLPEHQLNDNRMLWRPRJX UHPHWLWL WUHEDMXVHSURMHNWLUDWLWDNRGDLKVYMHWODGROD]HüLKYR]LODQHRVYMHWOMDYDMX RULMHQWDFLMDVREDWUHEDELWLSUHPDSHM]DåXNRMLMHDWUDNWLYDQSUHPDPRUX jezeru ili rijeci, šumi i sl.), UDVSRUHGLVWUXNWXUDVREDMHGQRNUHYHWQHLWG WUHEDMXRGJRYDUDWL VWUXNWXULJRVWLMXL WUHEDMXELWLãWREOLåHSULMDPQRPRGMHOXRGMHOX]DSRVOXåLYDQMH KUDQHLSLüDLGUXãWYHQLPSURVWRULMDPD 8 JUDGQML PRWHOD QDVWRML VH SRPLULWL QDL]JOHG NRQWUDGLNWRUQH ]DKWMHYH , JRVWL PRWHODåHOHPLUDQERUDYDNDVGUXJHVWUDQHåHOHGDLPYR]LODEXGXQDRNX=DWRVH GDELVHL]EMHJODEXNDVSURPHWQLFDSULVWXSDL]JUDGQMLEORNRYDERþQRSUHPDSXWXLOLVH L]JUD XMX EORNRYL ]JUDGD SDUDOHOQR MHGQL V GUXJLPD X] PRJXüQRVW ]DMHGQLþNRJ SULOD]D ]D YR]LOD $NR VH JUDGL ]JUDGD PRWHOD V NDWRYLPD X QDVWRMDQMX GD VH L]EMHJQH XGDOMHQRVW YR]LOD SDUNLUDQLK QD FHQWUDOQRP SDUNLUDOLãWX VYH VH YLãH JUDGH JDUDåH X SUL]emlju pa se tako rješava briga gostiju za sigurnost vozila. 8 YLVRNRUD]YLMHQLP ]HPOMDPD X] SURPHWQLFH V YLVRNRP IUHNYHQFLMRP SURPHWD L VYH ]DKWMHYQLMLP WXULVWLPD QLMH ULMHGDN VOXþDM GD VH JUDGH QRYL REMHNWL NRML QDGPDãXMX YUVWRP L NYDOLWHWRP XVOXJD WLSLþDQ PRWHO 8 WLP VH REMHNWLPD QXGH PQRJH XVOXJH


KRWHOVNRJD WLSD VDGUåDM MH RERJDüHQ ED]HQLPD ]D NXSDQMH VDXQDPD GYRUDQDPD ]D ]DEDYX NRNWHO VDORQLPD L VO SD WDNDY REMHNW SRVWDMH OXNVX]QLML QHJR MH RULJLQDOQL NRQFHSW PRWHOD 8 QMLPD VH RVLP PRWRUL]LUDQLP WXULVWLPD SUXåDMX XVOXJH L ORNDOQRP VWDQRYQLãWYX D RUJDQL]LUDMX VH VDVWDQFL SRVORYQLK OMXGL NRQJUHVL EDQNHWL YMHQþDQMD L VO 5DGL VH ]DSUDYR R WLSLþQRP KRWHOX QD QHWLSLþQRP PMHVWX SD VH VYH YLãH RYL KRWHOL QD]LYDMXPRWRUKRWHOL 6 RE]LURP QD ORNDFLMX X RGQRVX QD SURPHWQLFX JUDG LOL QHNR GUXJR RELOMHåMH PRåHPRJRYRULWLR DXWRSXWPRWHOX SULJUDGVNRPPRWHOXL DHURGURPPRWHOX $XWRSXW PRWHO QDMVWDULML MH L L]YRUQL WLS PRWHOD QDPLMHQMHQ PRWRUL]LUDQLP SXWQLFLPD 3ULJUDGVNL PRWHO NRPELQLUD KRWHOVNL OXNVX] V SRJRGQRVWLPD NRMH SUXåD PRWHO QD DXWRSXWX $HURGURPVNL PRWHOL YUOR VX SUDNWLþQL REMHNWL ]D VPMHãWDM X YULMHPH LQWHQ]LYQRJD UD]YRMD]UDþQRJSURPHWD 6YHXND]XMHQDQHVWDMDQMHUD]OLNDL]PH XVPMHãWDMQLKNDSDFLWHWDLIXQNFLMDKRWHODL motela. Moteli se sve više grade i u samim centrima gradova. Izgledom i razinom VYRMLKXVOXJDVYHVHYLãHSULEOLåDYDMXKRWHOX ,SDN EH] RE]LUD QD QDYHGHQX WHQGHQFLMX QDYHVW üH VH WUDGLFLRQDOQD SRGMHOD L NDUDNWHULVWLNH PRWHOD 3RGMHOD VH UDGL SUHPD QDPMHQL SRULMHNOX L QHNLP GUXJLP NDUDNWHULVWLNDPD 3UHPDQDPMHQLPRWHOLVHGLMHOHQD WUDQ]LWQHL VWDFLRQDUQH 7UDQ]LWQL PRWHOL QDPLMHQMHQL VX PRWRUL]LUDQLP SXWQLFLPD L ]ERJ WRJD VH UHGRYLWR ORFLUDMXX]PDJLVWUDOQHSXWRYHDXWRSXWRYHLOLQDSULOD]LPDJUDGRYLPD=ERJWRJDVHL JRVWL X RYDNRYRP WLSX PRWHOD NUDWNR ]DGUåDYDMX SD VH SRVHEQD EULJD SRVYHüXMH smještaju i prehrani gostiju te brizi za njihova vozila. U pravilu se uz ovakav tip motela ORFLUD L VWDQLFD V SRJRQVNLP JRULYRP UDGLRQLFH ]D SRSUDYDN YR]LOD L SURGDYDRQLFH UH]HUYQLK GLMHORYD L SUHKUDPEHQLK DUWLNDOD ,DNR VH JRVWL ]DGUåDYDMX NUDWNR QMLKRY ERUDYDNWUHEDELWLXJRGDQDOLQHLOXNVX]DQ 6WDFLRQDUQL PRWHOL QDPLMHQMHQL VX JRVWLPD NRML VH ]DGUåDYDMX X PRWHOX L SR QHNROLNR GDQD SD VH ]ERJ WRJD L JUDGH QD ORNDFLMDPD NRMH VX WXULVWLþNL ]DQLPOMLYLMH L VDGUåH ]QDWQR YHüL NRPIRU RG WUDQ]LWQLK PRWHOD 2YL VH PRWHOL ORFLUDMX QD DWUDNWLYQLP ELOR SULPRUVNLP ELOR SODQLQVNLP NUDMHYLPD SD LP L VDGUåDM PRUD RGJRYDUDWL GDQRM ORNDFLML ,VWR WDNR NDR L WUDQ]LWQL PRWHOL WUHEDMX LPDWL VYH VSHFLILþQH VDGUåDMH NRML VX SRWUHEQLPRWRUL]LUDQLPJRVWLPD


3UHPDSRULMHNOXPRWHOLVHGLMHOHQDGYDWHPHOMQDWLSD DPHULþNLWLSPRWHODL HXURSVNLWLSPRWHOD $PHULþNL WLS PRWHOD QDPLMHQMHQ MH LVNOMXþLYR SXWQLFLPD X WUDQ]LWX D WR ]QDþL RQLP JRVWLPD NRML VH YUOR NUDWNR ]DGUåDYDMX =ERJ WRJD VH X $PHULFL JUDGH PRWHOL NRML zadovoljavaju tek temeljne smještajne i prehrambene zahtjeve. Grade se jeftine zgrade VPLQLPDOQLPEURMHP]DSRVOHQLKãWRRPRJXüXMHGDVHXVOXJHPRJXGRELWLX]UHODWLYQR QLVNH FLMHQH 1DVXSURW RYLP VNURPQLP PRWHOLPD NRML JRWRYR LPDMX RELOMHåMD UDQþD JUDGHVHL OXNVX]QLPRWHOL VDVDGUåDMHPVXYUHPHQLK KRWHODVYLVRNRPNDWHJRULMRPLV XVOXJDPDNRMH]DGRYROMDYDMXLQDML]ELUOMLYLMHJRVWH .DRLXPQRJRþHPXGUXJRPWDNR VHLXWLSXPRWHODRWNULYDWLSLþQD$PHULNDLPDWLVYHL]DVYDNRJD (XURSVNL WLS PRWHOD MH VYRMHYUVWDQ NRPSURPLV L]PH X DPHULþNRJ MHGQRVWDYQRJ PRWHODLNODVLþQRJDKRWHOD.DRWDNYLHXURSVNLVXPRWHOLSRGMHGQDNRQDPLMHQMHQLNDNR WUDQ]LWQLPWDNRLVWDFLRQDUQLPJRVWLPD(XURSVNLVHPRWHOLJUDGHNDRNODVLþQH]JUDGHV NDWRYLPDSDMHWLPHRGUH HQDLWHKQRORJLMDLRUJDQL]DFLMDUDGDDOLLERUDYDNXPRWHOX 7HPHOMQL ]DGDWDNVYDNRJPRWHODMHSUXåDQMHXVOXJHVPMHãWDMDLSUHKUDQHJRVWLMX 9Hü MH QDJODãHQR NDNR PRWHO V RE]LURP QD VYRMH WHPHOMQH NDUDNWHULVWLNH SUXåD MRã L ]DQDWVNH UDGLRQLFH L WUJRYDþNH SURGDYDRQLFH XVOXJH 3UHPD WLP NDUDNWHULVWLNDPD PRWHONDRXJRVWLWHOMVNLREMHNWPRåHVHMRãSRGLMHOLWLLQD XJRVWLWHOMVNLGLR WUJRYDþNLL ]DQDWVNLGLR 8JRVWLWHOMVNL RGMHO X PRWHOX X SRWSXQRVWL RGJRYDUD RGMHOLPD NRMD VX GHWDOMQR opisana kod hotela. Tako i u motelu postoji odjel za smještaj, odjel za prehranu, WHKQLþNLRGMHOLNDRGRSXQVNDGMHODWQRVWRGMHO]D]DEDYXVSRUWLUHNUHDFLMX 6DVWDY L YHOLþLQD SRMHGLQLK RGMHOD RYLVH R WLSX ORNDFLML L NDSDFLWHWX PRWHOD 2UJDQL]DFLMD UDGD X SRMHGLQLP RGMHOLPD LGHQWLþQD MH NDR X KRWHOX ,]QLPND PRåH ELWL VDPR NRG RUJDQL]DFLMH SULMDPQRJ RGMHOD RGQRVQR VOXåEH UHFHSFLMH 7DNR QSU LPD PRWHOD XNRMLPD JRVWLPRJX FMHORNXSQX SURFHGXUX RNR GRODVND L RGODVND REDYLWL D GD QHL]OD]HL]DXWRPRELOD -HGQDNR üH VH WDNR X WHKQLþNRP RGMHOX SRVHEQD SDåQMD SRVYHWLWL RUJDQL]DFLML VNODGLãQHVOXåEH0RWHOLVXþHVWRYUORXGDOMHQLRGPMHVWDRSVNUEHQDPLUQLFDPDLGUXJLP PDWHULMDOLPDSDVHRQLPRUDMXX]LPDWLXYHüLPNROLþLQDPDLVNODGLãWLWL ,]LVWLKUD]ORJD]ERJXGDOMHQRVWLRGQDVHOMDYRGLVHSRVHEQDEULJDGD]DSRVOHQR RVREOMHLPD]DVHEQHSURVWRULMHza smještaj i prehranu. 7UJRYDþNDGMHODWQRVWXPRWHOXLPDYHüL]QDþDMQHJRXXJRVWLWHOMVNLPREMHNWLPDX QDVHOMHQRPPMHVWX=ERJXGDOMHQRVWLRGPMHVWDRSVNUEHSURGDYDRQLFHXPRWHOXPRUDMX imati širok asortiman roba tzv. široke potrošnje, odnosno onH]DWHNXüXXSRUDEX


.DRLRVWDOLREMHNWL]DVPMHãWDMLPRWHOPRUDLVSXQMDYDWLSURSLVDQHRSüHLSRVHEQH XYMHWH 2VLP WRJD PRWHO PRUD YLGOMLYR LVWDNQXWL VYRMX NDWHJRULMX L SUHPD NDWHJRULML SUXåDWLRGJRYDUDMXüHXVOXJH

3$16,21

3DQVLRQMHXJRVWLWHOMVNLREMHNWQDPLMHQMHQGXåHPERUDYNXJRVWLMXDSUXåDXVOXJH smještaja i prehrane 7R MH REMHNW PDQMHJD NDSDFLWHWD L LPD QDMPDQMH SHW VRED $NR LPDYHüLEURMVREDWDGDVHSDQVLRQPRåHVDVWRMDWLRGMHGQRJLOLYLãHREMHNWD.DNRVHX SDQVLRQX JRVWL ]DGUåDYDMX GXåH SUXåD LP VH XVOXJD SXQRJD SDQVLRQD QRüHQMH L WUL REURND LOL SROXSDQVLRQD QRüHQMH GRUXþDN L MHGDQ RG JODYQLK REURND QDMþHãüH YHþHUD 8VOXJHVPMHãWDMDLSUHKUDQHXSDQVLRQXVHXSUDYLOXSODüDMXXQDSULMHG 3DQVLRQL VH QDMþHãüH RVQLYDMX X WXULVWLþNLP PMHVWLPD DOL VYH YLãH L X YHüLP PMHVWLPD V YHOLNLP SULOMHYRP SXWQLND LOL WXULVWD =D WDNYH REMHNWH QLMH ELWQR QLWL NDUDNWHULVWLþQR GD VH JRVWL ]DGUåDYDMX GXåH NDR ãWR MH WR VOXþDM X L]UD]LWR WXULVWLþNLP PMHVWLPD , SDQVLRQ NDR XJRVWLWHOMVNL REMHNW WUHED LPDWL VYH VDGUåDMH NRML RPRJXüDYDMX XVOXJHVPMHãWDMDLSUHKUDQHDWR]QDþLGDVHYUãLSULMDPJRVWLMXVPMHãWDMXVREHLOLX DSDUWPDQH XVOXJD SUHKUDQH X ]D WR RGYRMHQLP L SULNODGQLP SURVWRULMDPD D suvremeni pansioni osiguravaju i manji društveni prostor za odmor i zabavu gostiju (TV GYRUDQD 8 SDQVLRQX MH ]DSRVOHQ PLQLPDODQ EURM GMHODWQLND RELþQR VX WR þODQRYL GRPDüLQVWYD NRMLPD SRPRü PRJX SUXåDWL NYDOLILFLUDQL XJRVWLWHOMVNL GMHODWQLFL QDMþHãüH NXKDULLNRQREDUL

.$03

Kamp je ugostiteljski objekt namijenjen smještaju gostiju koji se bitno razlikuje od RVWDOLK XJRVWLWHOMVNLK REMHNDWD 2Q VH QDOD]L QD RWYRUHQRP SURVWRUX RUJDQL]LUDQ MH X REOLNXORJRUDSDELVHPRJORUHüLGDMHWRKRWHOSRGãDWRULPDLOLXNDUDYDQNXüLFDPD 8NDPSXJRVWLNRULVWHVYRMXLOLL]QDMPOMHQXRSUHPX 3RUHGRUJDQL]LUDQLKNDPSRYDSRVWRMHLEURMQLGLYOMLNDPSRYLDOLRQLQLVX]DRYDM VDGUåDM ]DQLPOMLYL RVLP ãWR MH YDåQR LVWDNQXWL NDNR VYRMRP QHORMDOQRP NRQNXUHQFLMRP QDQRVH]QDWQXãWHWXXJRVWLWHOMVNRMGMHODWQRVWLXRSüHDNDPSHUVNRMSRVHEQR ,NDPSRYHGLMHOLPRSUHPDYUHPHQX]DGUåDYDQMDJRVWLMXSDSRVWRMH WUDQ]LWQLLOLPRELOQLNDPSRYL VWDFLRQDUQLNDPSRYLL NRPELQLUDQLNDPSRYL


8WUDQ]LWQLPNDPSRYLPDJRVWLVH]DGUåDYDMXYUORNUDWNRMHGQXLOLGYLMHQRüL L]ERJ WRJD VH QH ]DKWLMHYD SRVHEDQ NRPIRU 7UDQ]LWQL JRVWL þHVWR NRULVWH XSUDYR GLYOMH NDPSRYH 8VWDFLRQDUQRPNDPSXJRVWLERUDYHGXåHSDMHSRWUHEDQLRGJRYDUDMXüLNRPIRUL XGREQRVW 5D]XPOMLYR MH GD RYDNYX XVOXJX PRJX SUXåLWL SRQDMSULMH RUJDQL]LUDQL NDPSRYL .RPELQLUDQLNDPSRYLSUHGVWDYOMDMXNRPELQDFLMXWUDQ]LWQLKLVWDFLRQDUQLKNDPSRYD 2YDNYLPVXVWDYRPNRULVWHVHVNRURVYLNDPSRYLQDURþLWRXYULMHPHWXULVWLþNHVH]RQH NDGDSRVWRMLYLãDNNDSDFLWHWDLNDGDVDPLJRVWLWUDåHRGJRYDUDMXüXYUVWXXVOXJH .DR XJRVWLWHOMVNL REMHNW NDPS VH SRMDYLR X W]Y þLVWRP REOLNX D VDGUåDYDR MH prostor u kojemu su gosti boravili pod šatorima i prostor na kojemu su parkirali automobile. Danas postoji više vrsta kampova, a sve više su zastupljeni karavan NDPSRYL X NRMH JRVWL GRYR]H VYRMH NDPSNXüLFH LOL NDUDYDQDXWRPRELOH SD VH WDNYL NDPSRYL QD]LYDMX L NDUDYDQNDPSRYL ,SDN þHãüL MH VOXþDM GD HJ]LVWLUDMX NDPSRYL X þLVWRPREOLNXLOLNDUDYDQNDPSRYLXLVWRPNDPSXVWLPGDMHGLRNDSDFLWHWDRGUH HQ]D MHGQHL]DGUXJH6XYUHPHQLNDPSHULXNDPSSULNROLFDPD]DKWLMHYDMXSRVHEQHXVOXJH MHUMHåLYRWXNDUDYDQXVOLþDQåLYRWXXVWDQXSDVXVXNODGQRWRP]DKWMHYXNDPSRYLVYH RSUHPOMHQLML ,DNR MH EURM NDPSHUD X NDUDYDQ NXüLFDPD GDQDV MRã PDQML RG NODVLþQLK kampera pod šatorima, treba istaknuti da se i njihov broj sve više širi jer kampiUDQMHX NDUDYDQXLPDQL]SUHGQRVWLDLPRJXüQRVWLQDEDYNHWDNYRJREMHNWDVXVYHYHüH=DWR VYHYLãHJRYRULPRRPMHãRYLWLPNDPSRYLPDVRE]LURPQDVWUXNWXUXNODVLþQLKNDPSHUD LNDUDYDQNDPSHUD ,NDPSNDRXJRVWLWHOMVNLREMHNWPRUDLVSXQMDYDWLPLQLPDOQHXYMHWHNDNRELPRJDR SRVORYDWLSRGQD]LYRPNDPSDXWRNDPSLOLNDUDYDQNDPS 3RUHG RSüLK XYMHWD NRMH PRUD LVSXQMDYDWL NDPS ]D L]ERU ORNDFLMH YDåQL VX L QHNL HNRQRPVNL HOHPHQWL NDR ãWR VX PRJXüQRVW RSVNUEH SRWUHEQLP QDPLUQLFDPD L GUXJLP PDWHULMDOLPDRSVNUEDHQHUJLMRPVWUXþQRPUDGQLFLPDLGU 3RVHEQL XYMHWL NRML RGUH XMX ORNDFLMX NDPSD RGQRVH VH QD L]ERU PMHVWD ]D SRVWDYOMDQMHNDPSD1DLPHQLVXLVWLXYMHWL]DRUJDQL]LUDQMHNDPSHUVNHGMHODWQRVWLDNR VHRVQLYDNODVLþDQNDPSVDmo sa šatorima) ili autokamp ili pak karavanNDPS =DDXWRNDPSLNDUDYDQNDPSSUHVXGQRMHYDåQRGDVXSRVWDYOMHQLXQHSRVUHGQRM EOL]LQLSXWRYDRVSRVREOMHQLK]DSURPHWDXWRPRELOD,PDLNDPSRYD]DNRMHMHGRYROMQDL SMHãDþND VWD]D SD RQ PRåH ELWL XGDOMHQ RG JODYQLK SURPHWQLFD 8 WDNYLP NDPSRYLPD SUDNWLFLUDVHURELQ]RQVNRNDPSLUDQMH =DDXWRNDPSRYHLNDUDYDQNDPSRYHRVLPYDQMVNLKSURPHWQLFDMHGQDNRVXYDåQHL XQXWDUQMHMHUVHPRUDMXRVLJXUDWLQHVPHWDQLSUROD]L2VLPWRJDXYHüLQLDXWRNDPSRYDL NDUDYDQNDPSRYDQLMHDþHVWRLQHPRåHELWL SUHGYL HQFHQWUDOQLSDUNLQJSDVHPMHVWD ]DDXWRPRELOHWUHEDMXSUHGYLGMHWLX]ãDWRUHLOLX]NDUDYDQNXüLFH ZemljišteNRQILJXUDFLMDWOD LPDSRVHEQR]QDþHQMHNDGDMHXSLWDQMXPLNURORNDFLMD NDPSD 8 SUDYLOX ]HPOMLãWH PRUD ELWL UDYQR WR MH SRVHEQR YDåQR ]D DXWRNDPSRYH L


NDUDYDQNDPSRYH D DNR MH WHUHQ QHUDYDQ WDGD VH UDGH RGJRYDUDMXüH WHUDVH V QHVPHWDQLPSUROD]RP]DDXWRPRELOHLNDUDYDQNXüLFH Zemljište u kampu mora odgovarati i još nekim zahtjevima. Za šatore treba biti takvo da se mogu zabijati šatorski klinovi, a za autokamp i karavanNDPSPRUDWORELWL WYUGRNDNRQHELXSDGDOLDXWRPRELOVNLNRWDþL=HPOMLãWHWUHEDELWLKRUWLNXOWXUQRXUH HQR DQHVPLMHELWLYODåQRLOLPRþYDUQR$NRVHNDPSSURMHNWLUDXãXPLWDGDVHSRVWDYOMDQD ivici šume ili proplanku, a šatori ili karavani nikad se ne postavljaju ispod samoga VWDEODDNRSULMHWLRSDVQRVWRGSDGDJUDQDLOLVWDEDOD =HPOMLãWH WUHED ELWL XUH HQR X VNODGX V XUEDQLVWLþNLP ]DKWMHYLPD L X VNODGX V propisima o zaštiti prirode. .DSDFLWHW NDPSD RYLVL R YHOLþLQL ]HPOMLãWD QDPLMHQMHQRJ ]D SRGL]DQMH NDPSD D NDSDFLWHW VH L]UDþXQDYD W]Y NDPS MHGLQLFDPD 1R NDSDFLWHW QH ]DYLVL VDPR R þLVWRM površini terena namijeQMHQRJ NDPSX YHü L R SURMHNWLUDQLP ]DMHGQLþNLP VDGUåDMLPD R LQWHUQLP SURPHWQLFDPD R YHOLþLQL VSRUWVNLK WHUHQD SODåD L VO .RG SURMHNWLUDQMD kapaciteta, osim prostora za kamperske jedinice (šator, autoNXüLFD PRUDMX VH SUHGYLGMHWLLSURVWRUL]D]DMHGQLþNHVDGUåDMHUHVWRUDQWUJRYDþNLGLRLWG WHSURPHWQLFH VSRUWVNLWHUHQLSODåHLVOLþQR .DRLGUXJLXJRVWLWHOMVNLREMHNWLNDPSWUHEDRVLJXUDWLJRVWXRVLPWHPHOMQLKXVOXJDL GUXJHVSRUHGQHXVOXJHDOLMHGQDNRYDåQH]DNRPIRULXJRGDQERUDYDN 2UJDQL]DFLMD SRVORYD X NDPSX VOLþQD MH NDR X VYDNRP GUXJRP VPMHãWDMQRP REMHNWX X] QHNH VSHFLILþQRVWL NROLNR MH L VDP REMHNW VSHFLILþDQ X RGQRVX QD RVWDOH smještajne objekte. U kampu postoji prijamni odjel s recepcijom i portirnicom. Kamp je, X SUDYLOX RJUD HQ SD VX SRUWLUQLFD L UHFHSFLMD VPMHãWHQH QD XOD]X X NDPS ,VWR WDNR pravilo je da postoji jedan ulaz, odnosno izlaz, radi lakše kontrole. Na ulazu se SRVWDYOMDSRNUHWQDUDPSDNRMRPUXNXMHYUDWDULVDPRVHX]QMHJRYXGR]YROXPRåHXüLX NDPS 5HFHSFLMD VH SRVWDYOMD WDNR GD VH RGPDK QD XOD]X PRJX VUHGLWL VYH IRUPDOQRVWL RNR ERUDYND D X QHNLP NDPSRYLPD ]D WR QLMH SRWUHEQR QLWL L]OD]LWL L] DXWRPRELOD LOL NDUDYDQDXWRPRELOD2ELþQRVHX]REMHNWUHFHSFLMHORFLUDMXLRVWDOLSUDWHüLREMHNWLNDR ãWR VX WUJRYLQH LOL VHUYLVQH VOXåEH L UDGLRQLFH SD VH FMHORNXSQL ]DMHGQLþNL L GUXãWYHQL åLYRWRGYLMDXSUDYRQDWRPSURVWRUX 8JRVWLWHOMVNL VH RGMHO VDVWRML RG UHVWRUDQD NRML PRåH ELWL JUD HQ MHGQRVWDYQR LOL OXNVX]QR D NXKLQMVNL EORN PRåH ELWL JUD HQ WDNR GD RVLP SULSUHPH MHOD ]D UHVWRUDQ X MHGQRPGLMHOXPRåHELWLQDXVOX]LLJRVWLPDýHVWRVHRUJDQL]LUDLUD]QRãHQMHKUDQHSR kamperskim jedinicama, a sve u svrhu poboljšanja komfora gostiju jer tako ne troše YULMHPHQDRGOD]DNLERUDYDNXUHVWRUDQX,SDNWUHEDVHXYDåLWLLþLQMHQLFDGDYHüLEURM NDPSHUD VDP SULSUHPD KUDQX 1HNL WR þLQH L] HNRQRPVNLK UD]ORJD QHNL L] QDYLNH LOL SRWUHEH GLMHWDOQD SUHKUDQD D QHNL L] SRWUHEH GD L NUR] SULSUHPX KUDQH SURPLMHQH QDþLQåLYRWDEDUHPXYULMHPHRGPRUD


.RULVQRMHGDVHXQHSRVUHGQRMEOL]LQLNDPSDQDOD]LEHQ]LQVNDVWDQLFDDGDVHX RNYLUX NDPSD RUJDQL]LUDMX UD]QH VHUYLVQH UDGLRQLFH RVRELWR RQH ]D SRSUDYDN NDPSHUVNHRSUHPHLDXWRPRELOD 3ODQLUDQMHLL]JUDGQMDVDQLWDUQLKXUH DMDXNDPSXSUHGVWDYOMDSUYRUD]UHGQL]DKWMHY 9UVWD EURM L NYDOLWHWD VDQLWDUQLK XUH DMD ]DYLVH R YUVWL YHOLþLQL L NDWHJRULML NDPSD 8UH DMLVHNRQFHQWULUDMXXW]YVDQLWDUQLPSDYLOMRQLPDNRMLKPRåHELWLYLãHLWUHEDMXELWL SUDYLOQRGLVORFLUDQL8VYH]LVRGUåDYDQMHPKLJLMHQHYDåQRMHLVWDNQXWLNDNRVHXNDPSX PRUDSRVHEQDEULJDYRGLWLRRWSDFLPDLVPHüX]DãWRMHWDNR HUSRWUHEQRRUJDQL]LUDWL HILNDVDQQDþLQVDNXSOMDQMDRWSDGD , RUJDQL]DFLMD UDGD ]DSRVOHQRJ RVREOMD X NDPSX ]ERJ EURMQLK VSHFLILþQRVWL RYRJ XJRVWLWHOMVNRJREMHNWDLPDVYRMHSRVHEQRVWLSRVHEQRVDVWDMDOLãWDGDVYHVOXåEHLVYL SRVORYLPRUDMXIXQNFLRQLUDWLQHSUHNLGQRGDQMXLQRüX 7HKQRORJLMD SULMDPD JRVWLMX X NDPS ELWQR VH UD]OLNXMH RG GUXJLK REMHNDWD ]D smještaj. Prijam kampera sHREDYOMDQDUHFHSFLML1LMHSUHSRUXþOMLYRGDJRVWVDPRGOD]L X RELOD]DN NDPSD L ELUD ORNDFLMX =DWR X UHFHSFLML WUHED SRVWRMDWL SODQ ORNDFLMD L WX VH JRVWX SUHGRþDYDMX YULMHGQRVWLVORERGQLK ORNDFLMDLRQ VHRGOXþXMH R ORNDFLMLQDWHPHOMX SODQD3ULRGDELUXORNDFLMHUHFHSFLRQDUSRPDåHJRVWXSD]ERJWRJDRQPRUDSR]QDYDWL VYHSUHGQRVWLLQHGRVWDWNHRGQRVQRNYDOLWHWXVYDNHORNDFLMH 1DNRQ ãWR VH JRVW RGOXþL ]D RGJRYDUDMXüX ORNDFLMX XSR]QDMH JD VH VD FLMHQRP RGDEUDQH ORNDFLMH L VD VYLP GUXJLP XVOXJDPD NRMH VH SUXåDMX X NDPSX =DGXåHQD RVRED RGYRGL NDPSHUD GR RGDEUDQH ORNDFLMH L SR SRWUHEL SRPDåH PX NRG VSUHPDQMD ãDWRUD LOL NDUDYDQD WH SDUNLUDQMD DXWRPRELOD 3RVHEQR VH JRVWX XUXþXMH NXüQL UHG NRMHJDPRUDLPDWLVYDNLNDPSDJRVWXMHREYH]DSULGUåDYDQMHNXüQRJDUHGD

9567(8*267,7(/-6.,+2%-(.$7$ =$35(+5$18

2SüLQD]LY]DGMHODWQRVWLXJRVWLWHOMVWYDNRMHSUXåDXVOXJHKUDQHSLüDLQDSLWDNDMH UHVWRUDWHUVWYR 2YD XVOXJD SUXåD VH JRVWLPD X XJRVWLWHOMVNLP REMHNWLPD NRML VX QDPMHQVNL L]JUD HQL L RSUHPOMHQL 5HVWRUDWHUVWYR ]DWR REXKYDüD VYH XJRVWLWHOMVNH REMHNWHNRMLSUXåDMXXVOXJXSUHKUDQHSLüDLQDSLWDNDLWRQDXJRVWLWHOMVNLQDþLQ 5HVWRUDWHUVWYRMHWDNRRUJDQL]LUDQRGDSURL]YRGLLSURGDMHKUDQXSLüDLQDSLWNHD QDþLQSURL]YRGQMHLSURGDMHRYLVLRYUVWLQDPLUQLFDQDþLQDXVOXåLYDQMDYUVWLLNDWHJRULML WHREOLNXRUJDQL]DFLMHXJRVWLWHOMVNRJREMHNWD .DR L KRWHOLMHUVWYR WDNR MH L UHVWRUDWHUVWYR X SRVOMHGQMHP VWROMHüX GRåLYMHOR YHOLNL QDSUHGDN X XUH HQMX REMHNDWD PRGHUQL]DFLML RSUHPH L LQYHQWDUD D SRVHEQR QD SRGUXþMXQDþLQDSUXåDQMDXVOXJDLVXYUHPHQHRUJDQL]DFLMHXJRVWLWHOMVNLKSRGX]HüD 7HPHOMQD NDUDNWHULVWLND UHVWRUDWHUVNLK XVOXJD L SURL]YRGD X SUHKUDQL SLüLPD L napicima je u tome što su te usluge (i proizvodi) egzistencijalnoga karaktera, odnosno X1Y Z;[P\P] ^_ `7a$[?bc[Kd/e a$f/eg[?] hPf?bKe icfKjke l f m hP[cn$o e o ^Wp l nkace q rk[ks m i^Ptf

VOXåH WHPHOMQLP SRWUHEDPD þRYMHND 'DOMQMD QMLKRYD NDUDNWHULVWLND MH X WRPH ãWR VH UHVWRUDWHUVNLSURL]YRGLQHPRJXVNODGLãWLWLSDSRWURãDþNRULVQLNXVOXJDWUHEDGRüLQD PMHVWRQMLKRYHSURL]YRGQMH1DMþHãüHVXWLSURL]YRGLQDPLMHQMHQLSR]QDWRPSRWURãDþX 5HVWRUDWHUVNDGMHODWQRVWREDYOMDVHXUD]OLþLWLPXJRVWLWHOMVNLPREMHNWLPD7HPHOMQL VXXJRVWLWHOMVNLREMHNWLXNRMLPDVHSUXåDXVOXJDSUHKUDQHSLüDLQDSLWDND UHVWRUDQ JRVWLRQLFD NDYDQD EDU ELIH NUþPDL NDQWLQDPHQ]D

5(6725$1.$27(0(/-1,8*267,7(/-6.,2%-(.7 =$358ä$1-(86/8*(35(+5$1(3,û$,1$3,7$.$

3RVWRMHEURMQHSRGMHOHUHVWRUDQDDQDMþHãüDMHSRGMHODQD NODVLþQHUHVWRUDQH VSHFLMDOL]LUDQHUHVWRUDQH HNVSUHVUHVWRUDQH DXWRPDWVNHUHVWRUDQH LQGXVWULMVNHUHVWRUDQH XþHQLþNHVWXGHQWVNH UHVWRUDQHL UHVWRUDQHXSURPHWQLPVUHGVWYLPD 6YDND QDYHGHQD YUVWD UHVWRUDQD LPD VYRMH VSHFLILþQRVWL 1DM]DVWXSOMHQLML VX NODVLþQL UHVWRUDQL PDGD MH VYH YHüL WUHQG RWYDUDQMD RVWDOLK YUVWD SRVHEQR HNVSUHV UHVWRUDQDWHVSHFLMDOL]LUDQLKUHVWRUDQDXWXULVWLþNLPPMHVWLPD ./$6,ý1,5(6725$1 .ODVLþQLUHVWRUDQMHXJRVWLWHOMVNLREMHNWXNRMHPXVHSULSUHPDMXLSRVOXåXMXWRSODL KODGQDMHODWRSOLLKODGQLVODWNLãLWRSODLKODGQDDONRKROQDLEH]DONRKROQDSLüDLQDSLFL 8 RYRM YUVWL UHVWRUDQD QDMþHãüH VH SRVOXåXMH UXþDN L YHþHUD SD ]ERJ WRJD RYDM UHVWRUDQ UDGL GYRNUDWQR 6 RE]LURP QD YUVWX L QDþLQ XVOXJH ]ERJ YHOLNRJ EURMD ]DSRVOHQLKNDNRXSURL]YRGQMLKUDQHLSLüDWDNRLXSURFHVXXVOXåLYDQMDLFLMHQHVXX RYLP UHVWRUDQLPD ]QDWQR YHüH QHJR X GUXJLP YUVWDPD UHVWRUDQD =ERJ WRJD VX RYL UHVWRUDQLOXNVX]QRRSUHPOMHQLDSRVHEQDVHSDåQMDSRNODQMDRSUHPLLQDPMHãWDMXNDNR ELVHSUXåLODãWRYHüDXGREQRVWJRVWLPD .ODVLþQLVHUHVWRUDQLREYH]QRQDOD]HXVDVWDYXKRWHODDOLSRVOXMXLNDRVDPRVWDOQL REMHNWL5D]XPOMLYRMHGDNODVLþDQUHVWRUDQNDGDSRVOXMHNDRVDPRVWDOQLREMHNWWUHED


ELWLORFLUDQQDPMHVWLPDNRMLPDMHODNRSULüLDYHOLNLUHVWRUDQWUHEDLPDWLLRGJRYDUDMXüL SDUNLQJSURVWRU]DJRVWH 7HKQRORJLMD UDGD X UHVWRUDQX RUJDQL]LUDQD MH WDNR GD VH UDG REDYOMD X SRMHGLQLP RGMHOLPDUHVWRUDQD.ODVLþDQUHVWRUDQLPDRYHRGMHOH SULMDPQRRGMHO XVOXåQLRGMHO SURL]YRGQLRGMHO skladišni odjel WHKQLþNLRGMHO VDQLWDUQLRGMHOL RGMHO]D]DSRVOHQRRVREOMH 3ULMDPQLRGMHOSUHGVWDYOMDMXXOD]LSUHGYRUMHUHVWRUDQD8OD]MHSURVWRUL]PH XXOLFH L UHVWRUDQVNRJD KROD 3UHGYRUMH UHVWRUDQD MH SURVWRU X NRMHPX VH GRþHNXMX JRVWL L X NRMHPXVHRQLSULSUHPDMX]DXOD]DNXUHVWRUDQVNXVDOX=DWRVHXUHVWRUDQVNRPKROX REYH]QRQDOD]LJDUGHUREDLWHOHIRQVNDJRYRUQLFD 8VOXåQLRGMHOVHVDVWRMLRGYLãHGLMHORYD1DMYDåQLMDMHUHVWRUDQVNDVDOD]DUHGRYQR poslovanje ali i aperitiv bar i još neke sale za posebne namjene. Aperitiv bar smješten MH QD VDPRP XOD]X X JODYQX UHVWRUDQVNX VDOX 6DVWRML VH RG EDUVNRJD SXOWD V SULSDGDMXüLPVMHGDOLFDPDDþHVWRLRGNOXEJDUQLWXUD7UHEDLVWDNQXWLGDDSHULWLYEDUQH PRUDREYH]QRELWLXVDVWDYXUHVWRUDQDMHUVHDSHULWLYSRVOXåXMHSULMHMHODLXJODYQRMVDOL 5HVWRUDQVNH VDOH VX QDMYDåQLML GLR UHVWRUDQD 9HOLNL L OXNVX]QL UHVWRUDQL WUHEDMX LPDWLQDMPDQMHGYLMHVDOH8MHGQRMVHREDYOMDUHGRYLWRLVYDNRGQHYQRSRVORYDQMHDX GUXJRMLOLGUXJLP SRVHEQHXVOXJHVYHþDQLUXþNRYLLYHþHUHNRNWHOSDUWLMLSULMDPLLVO 6YH RYH VDOH VYRMLP L]JOHGRP YHOLþLQRP L RSUHPRP PRUDMX RVLJXUDYDWL YLVRNX XGREQRVWJRVWLPDLSRYROMQHXYMHWH]DUDG]DSRVOHQLK 3URL]YRGQLRGMHOþLQHNXKLQMVNLRGMHOLRGMHO]DWRþHQMHSLüDLQDSLWDND3UDYLORMHGD VHNXKLQMVNLLGUXJLSURL]YRGQLRGMHOLQDOD]HQHSRVUHGQRX]UHVWRUDQVNHVDOHNDNRELVH osigurala neposredna komunikacija, da se jela što prije iznesu pred goste i da se VPDQML SUD]DQ KRG XVOXåQRJ RVREOMD 0H XWLP V RE]LURP QD RYX EOL]LQX NXKLQMH L UHVWRUDQD QHRSKRGQR MH RVLJXUDWL GD VH PLULVL L] NXKLQMH QL QDMPDQMH QH RVMHüDMX X UHVWRUDQX NDR QL EXND NRMD VH VWYDUD X SURFHVX SULSUHPH KUDQH ,VWR WDNR NDSDFLWHWL NXKLQMHLUHVWRUDQDPRUDMXELWLXVNOD HQLNDNRELVHXVYDNRPGLMHOXL]EMHJORXVNRJUOR 7UHED YRGLWL UDþXQD R VPMHãWDMX VNODGLãQLK RGMHOD L] NRMLK VH NXKLQMD SRVOXåXMH QDPLUQLFDPDLRVWDOLPSUHGPHWLPDREUDGHNDRLRSURVWRULMLXNRMRMVHSRVSUHPDSULERU L]UHVWRUDQD 7DMUDVSRUHGPRUDRVLJXUDWLEU]XQHVPHWDQXLRGJRVWLMXVNULYHQXPDQLSXODFLMX Kuhinja se sastoji od više posebnih odjela, kao što su: JODYQDNXKLQMD SULSUHPQLFD


SUDRQLFD SULUXþQRVNODGLãWHL ured šefa kuhinje. 8 VNORSX SURL]YRGQRJD RGMHOD QDOD]L VH WRþLRQLFD SLüD X NRMRM VH þXYDMX SULSUHPDMXLVOXåHDONRKROQDLEH]DONRKROQDSLüDLQDSLFL2YDMMHRGMHOIL]LþNLRGYRMHQ RG NXKLQMH L UHVWRUDQD ãWR QLMH VOXþDM NRG RVWDOLK XJRVWLWHOMVNLK REMHNDWD X NRMLPD VH SRVOXåXMX KUDQD L SLüH 1R EH] RE]LUD QD IL]LþNX RGYRMHQRVW L WRþLRQLFD SLüD PRUD ELWL SRYH]DQDVUHVWRUDQRPUDGLRVLJXUDQMDXVOXJHSLüLPDLQDSLFLPD Skladišni odjel REXKYDüD JODYQR VNODGLãWH L SULUXþQR VNODGLãWH NXKLQMH *ODYQR VNODGLãWH VOXåL GD VH X QMHPX XVNODGLãWH YHOLNH NROLþLQH QDPLUQLFD SLüD L GUXJLK potrebnih materijala. Ovo se skladište dijeli na nekoliko odjela jer se sve namirnice i RVWDOL PDWHULMDOL QH PRJX LOL QH VPLMX VNODGLãWLWL X LVWRPH SURVWRUX 9HOLþLQD VNODGLãWD ]DYLVL R PRJXüQRVWL QDEDYNH PDWHULMDOD L SUDYRGREQRJD GRSUHPDQMD D NROLþLQD QDEDYOMHQLK PDWHULMDOD R SRWUHEDPD L NDSDFLWHWX NXKLQMH UHVWRUDQD L SODQLUDQH UHDOL]DFLMH XVOXJD 2VLP WRJD NROLþLQD PDWHULMDOD RYLVL L R UDVSRORåLYLP REUWQLP VUHGVWYLPD NRMH SRGX]HüH PRåH L]GYRMLWL za ove nabavke. Racionalno skladišno SRVORYDQMH]DKWLMHYDGDQDEDYNHRGMHGQRPQHEXGXYHOLNHLGDVHRVLJXUDSUDYRGREQD RSVNUED 7HKQLþNLVHRGMHOVDVWRMLRGNRWORYQLFHVNODGLãWDJRULYDLUDGLRQLFDNRMHRGUåDYDMX XUH DMHLRSUHPX 6DQLWDUQL RGMHO REXKYDüD WRDOHWQH SURVWRUH ]D JRVWH VD VYLP VXYUHPHQLP VDGUåDMLPD D WRDOHWQL SURVWRU ]D åHQH PRUD ELWL SRVHEQR RSUHPOMHQ UDGL VSHFLILþQLK SRWUHEDXUH LYDQMDLGRWMHULYDQMDãPLQNDIUL]XUDLVO 2GMHO ]D ]DSRVOHQR RVREOMH QDPLMHQMHQR MH SULSUHPL RVREOMD ]D UDG RGUåDYDQMX KLJLMHQHRGPRUXLSUHKUDQL 63(&,-$/,=,5$1,5(6725$1, 8RYXJUXSXUHVWRUDQDVSDGDMXLUHVWRUDQLNRMLVXVHVSHFLMDOL]LUDOL]DSURL]YRGQMX SRVHEQH YUVWH KUDQH LOL SRVOXåLYDQMD QD SRVHEDQ QDþLQ 6SHFLMDOL]DFLMD LPD RGUH HQH SUHGQRVWL DOL L QHGRVWDWNH 3UHGQRVW MH X UDFLRQDOQLMRM XSRWUHEL VUHGVWDYD UDGD L DQJDåLUDQRVWLVSHFLMDOL]LUDQLK NDGURYDDQHGRVWDFLVHRþLWXMXXRJUDQLþHQRMGMHODWQRVWL LYHüRMRVMHWOMLYRVWLQDRVFLODFLMHSRWUDåQMH 2GVSHFLMDOL]LUDQLKUHVWRUDQDSRVHEQRVHLVWLþX QDFLRQDOQLUHVWRUDQL UHVWRUDQLXVNHVSHFLMDOL]DFLMHULEOMLORYDþNLLWG L YHJHWDULMDQVNLUHVWRUDQL 1DFLRQDOQL UHVWRUDQL SRVOXåXMX KUDQX L SLüD NDUDNWHULVWLþQD ]D QDURG NRML WDNDY UHVWRUDQSUHGVWDYOMD2YLVHUHVWRUDQLRSUHPDMXXWLSLþQRPVWLOX ]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 WLSLþDQ ]D QDURG NRML UHVWRUDQ SUHGVWDYOMD 1DMSR]QDWLMLQDFLRQDOQLUHVWRUDQLVXNLQHVNLWDOLMDQVNLIUDQFXVNLUXVNLPD DUVNLL GUXJL 2YLVHUHVWRUDQLþHVWRRVQLYDMXX]HPOMDPDXNRMLPDMHYHOLNDLPLJUDFLMDUDGQLNDL] QHNHGUXJH]HPOMHSDGDELVHXGRYROMLORQMLKRYLPSRWUHEDPDLQDYLNDPDSRVWRMLSXQR HNRQRPVNRRSUDYGDQMH]DQMLKRYRRVQLYDQMHPDGDWDNYLUHVWRUDQLQHPRUDMXSULSDGDWL þXYHQLPQDFLRQDOQLPUHVWRUDQLPD 5HVWRUDQL XVNH VSHFLMDOL]DFLMH SUHGVWDYOMDMX XJRVWLWHOMVNH REMHNWH QDPLMHQMHQH RELþDMLPDXNXVLPDLQDYLNDPDSRVHEQLKJRVWLMX7DNRVHRYLUHVWRUDQLRUJDQL]LUDMXNDR ULEOML ORYDþNL PRUQDUVNL L VOLþQR 8UH HQMH L RSUHPD X SRWSXQRVWL RGUDåDYDMX VSHFLILþQRVWLLNDUDNWHULVWLNHQD]LYD3RUHGXRELþDMHQHSRVHEQHVWUXNWXUHJRVWLMXRYLVX UHVWRUDQLþHVWR]DQLPOMLYLLPQRJRãLUHPNUXJXSRWURãDþD 9HJHWDULMDQVNLUHVWRUDQLVXWDNYLUHVWRUDQLXNRMLPDVHSULSUHPDMXLSRVOXåXMXMHODL SLüD QDPLMHQMHQD SRWURãDþLPD NRML LPDMX SRVHEDQ QDþLQ SUHKUDQH QDMþHãüH SR XSXWDPD OLMHþQLND DOL L SR RVREQRP L]ERUX 1DþLQ SULSUHPH KUDQH L SLüD X RYLP UHVWRUDQLPD REDYOMD VH SR VWURJR SURSLVDQRM UHFHSWXUL XYDåDYDMXüL SRQDMSULMH ]GUDYVWYHQHDVSHNWHL]DKWMHYHSRWURãDþD =DMHGQLþND MH NDUDNWHULVWLND VYLK VSHFLMDOL]LUDQLK UHVWRUDQD GD VSDGDMX X ugostiteljske objekte više i visoke kategorije. (.635(65(6725$1 %U]R SRVOXåLYDQMH KUDQRP L SLüHP WHPHOMQD MH NDUDNWHULVWLND HNVSUHV UHVWRUDQD +UDQD VH SULSUHPD XQDSULMHG VWDQGDUGQH MH NYDOLWHWH L XWYU HQRJD ODNR SUHSR]QDWOMLYRJ DVRUWLPDQDDFLMHQHVX]QDWQRQLåHQHJRXNODVLþQLPLVSHFLMDOL]LUDQLP UHVWRUDQLPD1DþLQSRVOXåLYDQMDXHNVSUHVUHVWRUDQXUD]OLNXMHVHRGGUXJLKUHVWRUDQD *RWRYD MHOD L]ORåHQD VX QD VSHFLMDOQLP SXOWRYLPD V NRMLK JRVWL VDPL X]LPDMX MHOD L NRQ]XPLUDMXLKVMHGHüL]DVWRORYLPD ,DNR SRVWRML YLãH QDþLQD SRVOXåLYDQMD MHOD X HNVSUHV UHVWRUDQLPD VYH MH ]DVWXSOMHQLMLQDþLQSRNRMHPXJRVWSULOD]LOLQLMLQDNRMRMVHL]ORåHQHVYHYUVWHMHODLSLüDL WRSRXRELþDMHQRPUDVSRUHGXQDMSULMHSUHGMHODL]DWLPUHGRPGRSLüD*RVWJXUD SODGDQM SRVOXåXMXüL VH MHOLPD L SLüHP SR RVREQRP L]ERUX D QD NUDMX OLQLMH MH REUDþXQVND EODJDMQD JGMH JRVW SODüD UDþXQ 6WD]D NRMRP VH JRVW NUHüH X] OLQLMX V MHOLPDRJUDGRPMHRGYRMHQDRGSURVWRUD]DNRQ]XPLUDQMHNDNRJRVWQHELPRJDRL]LüLL] UHGDLOLVHXQMHJDXEDFLWL ,]ODJDQMH MHOD X RYLP UHVWRUDQLPD LPD QHNROLNR SR]LWLYQLK VWUDQD 1DMSULMH WR MH SUH]HQWLUDQMH MHOD UHNODPLUDQMH ]DWLP L]JOHG MHOD L]D]LYD WHN D SUDYLODQ UDVSRUHG olakšava gostu da se lako opredijeli radi kompletiranja obroka. Istaknuta cijena za VYDNR MHOR L SLüH RODNãDYD JRVWX RULMHQWDFLMX X SRJOHGX PRJXüQRVWL SODüDQMD 2YDNDY QDþLQ SRVOXåLYDQMD SUHGVWDYOMD ]DSUDYR VDPRSRVOXåLYDQMH SD X RYLP UHVWRUDQLPD

æ1ç è;éPêPë ìí î7ï$é?ðcéKñ/ò ï$ó/ògé?ë ôPó?ðKò õcóKökò ÷ ó ø ôPécù$ú ò ú ìWû ÷ ùkïcò ü ýkékþ ø õìPÿó

RWSDGDSRWUHED ]DNRQREDULPDãWRSRVORYDQMHþLQLHNRQRPLþQLMLPVRE]LURPQDPDQML EURM]DSRVOHQLK ýHVWL MH SUREOHP NRG RYH YUVWH UHVWRUDQD SRVOXåLYDQMH JRVWLMX DONRKROQLP SLüLPD MHUVHJRVWLWDGDGXåH]DGUåDYDMXXUHVWRUDQXDWRRQHPRJXüXMHEU]REUWDMVORERGQLK NDSDFLWHWD =ERJ WRJD PQRJL HNVSUHV UHVWRUDQL L]YDQ VDOH VD VWRORYLPD RUJDQL]LUDMX SRVHEQHSXOWRYHJGMHVHWRþHSLüDQDSLFLSRVOXåXMHNDYDVODGROHGLVO8ULJRUR]QLP VOXþDMHYLPD RGVWUDQMXMX VH DONRKROQD SLüD NDYD L VODGROHG L] UHGRYQRJ DVRUWLPDQD SRQXGHUHVWRUDQD (NVSUHV UHVWRUDQL ORFLUDMX VH X GLMHOX JUDGD JGMH MH YHOLND IUHNYHQFLMD SXWQLND X LQGXVWULMVNLPSRGUXþMLPDLOLDGPLQLVWUDWLYQRXSUDYQLP]RQDPD 2GMHOLXHNVSUHVUHVWRUDQXVOLþQLVXRQLPDNRGNODVLþQRJDUHVWRUDQD5D]OLNDMHX RSUHPLMHUMHHNVSUHVUHVWRUDQ]QDWQRVNURPQLMHLMHGQRVWDYQLMHRSUHPOMHQ 8HNVSUHVUHVWRUDQXSRVHEQXSDåQMXXSODQLUDQMXLRUJDQL]LUDQMXSRVORYDQMDWUHED SRVYHWLWLOLQLMLRGQRVQRSXOWXQDNRMHPXVXL]ORåHQDMHOD3XOWQHVPLMHELWLQLSUHNUDWDN QL SUHGXJ YHü X VNODGX V NDSDFLWHWRP UHVWRUDQD SUHPD EURMX PMHVWD ]D VMHGHQMH 6PDWUDVHGDMHRSWLPXPL]PH XVMHGDODDPLQLPXPâWRVHWLþHGXåLQH OLQLMHNUDWNDPRåHSRVWDWLXVNRJUORNDNR]DSRVOXåLYDQMHWDNRL]DL]ODJDQMHMHOD'XJD OLQLMD PRåH ELWL QHDWUDNWLYQD D OLQLMD WUHED SUHGVWDYOMDWL L L]ORåEHQL SURVWRU UHVWRUDQD 'XåLQD OLQLMH XWYU XMH VH RGJRYDUDMXüLP LVNXVWYHQRPDWHPDWLþNLP PHWRGDPD ,VWUDåLYDQMD WUHEDMX RGJRYRULWL QD SLWDQMD NRMRP EU]LQRP VH NUHüX SRWURãDþL X OLQLML X NRMHGREDGDQDMHOLQLMDQDMYLãHDXNRMHGREDQDMPDQMHRSWHUHüHQDLNROLNRMHYUHPHQD SRWUHEQR GD VH SRMHGLQL REURFL SULSUHPH 'RELYHQL SRGDFL RPRJXüXMX SODQLUDQMH REXMPDYUHPHQDSURL]YRGQMHDQJDåLUDQMHRVREOMDLSURSXVQXPRüOLQLMHSRVOXåLYDQMD -HORYQLNMHSRVHEQRVWHNVSUHVUHVWRUDQD3ULSUHPDMXVHRQDMHODNRMDVHQDMYLãHWUDåHL NRMD VX QDMUHQWDELOQLMD 8 SUDYLOX VH L]UD XMH VWDQGDUGL]LUDQL MHORYQLN þLMD SULSUHPD QH ]DKWLMHYD SRVHEQR NYDOLILFLUDQR RVREOMH7DNDY MHORYQLN RPRJXüXMH MHGQRVWDYQLMX organizaciju rada, smanjuje gubitke, ostvaruje mnogo uštede u nabavci materijala, VPDQMXMHVHRWSDGLVOLþQR=ERJWRJDMHRUJDQL]DFLMD UDGDHNVSUHVUHVWRUDQXPQRJR MHGQRVWDYQLMDDSURILWDELOQRVWPRåHELWL]QDWQRYHüDRGRVWDOLKUHVWRUDQDSRVHEQR NODVLþQRJD MHU MH L DQJDåLUDQMH UDGQH VQDJH QLåH NYDOLILNDFLMH ]QDWQR MHIWLQLMH 1DLPH VYH SRVORYH PRJX REDYOMDWL NYDOLILFLUDQL D YHOLNL GLR L SROXNYDOLILFLUDQL L QHNYDOLILFLUDQL UDGQLFL $8720$76.,5(6725$1 2YDM MH UHVWRUDQ YUOR VOLþDQ HNVSUHV UHVWRUDQX =DSUDYR VYH MH LVWR RVLP ãWR SRWURãDþQHSUHX]LPDMHORL]OLQLMHYHüL]DXWRPDWD7R]QDþLGDVHXPMHVWROLQLMHQDOD]H DXWRPDWLL]NRMLKVHJRVWLSRVOXåXMX$XWRPDWLVXUD]QRYUVQL]DL]GDYDQMHWRSOLKJRWRYLK MHOD ]D KODGQD MHOD VHQGYLþH VDODWH SHFLYD VODGROHG SLüD L QDSLWNH NDYX L VOLþQR -HODVHNRQ]XPLUDMXQDMþHãüHVWRMHüL

æ1ç è;éPêPë ìí î7ï$é?ðcéKñ/ò ï$ó/ògé?ë ôPó?ðKò õcóKökò ÷ ó ø ôPécù$ú ò ú ìWû ÷ ùkïò ü'ýkékþ ø õìPÿó

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 SLüH VX MHIWLQLMLQHJRXGUXJLPUHVWRUDQLPDMDYQRJDWLSD ,1'8675,-6.,,8ý(1,ý.,5(6725$1, ,QGXVWULMVNL UHVWRUDQ MH XJRVWLWHOMVNL REMHNW X NRMHPX VH SULSUHPDMX WRSOD L KODGQD MHOD ]D GMHODWQLNH ]DSRVOHQH X LQGXVWULMVNLP L GUXJLP SRGX]HüLPD 1D]LY LQGXVWULMVNL restoran je dobio po tome što je prehrana radnika najprije organizirana u industrijskim SRGX]HüLPD8LQGXVWULMVNRPUHVWRUDQXSUHKUDQDVHRVLJXUDYD]DVYHUDGQLNHLXVYLP VPMHQDPDDWR]QDþLGDVHSULSUHPDGRUXþDNUXþDNLYHþHUD 8þHQLþNLLVWXGHQWVNL UHVWRUDQLQDPLMHQMHQLVXSUHKUDQLXþHQLNDLVWXGHQDWD .DNRVHUDGLRSUHKUDQLUDGQLNDNRMLVXL]ORåHQLUD]OLþLWLPQDSRULPDLXþHQLFLPDL VWXGHQWLPD YUOR MH YDåQR GD KUDQD X RYLP UHVWRUDQLPD QLMH MHGQROLþQD 0RUD ELWL RVLJXUDQD RSWLPDOQD NROLþLQD ELRORãNL YULMHGQH NDORULMVNL GRYROMQH L KLJLMHQVNL EHVSULMHNRUQH KUDQH MHU MH SUDYLOQD LVKUDQD UDGQLND MHGDQ RG XYMHWD SRYHüDQMD SURL]YRGQRVWLDNRGXþHQLNDLVWXGHQDWDXYMHWRVLJXUDQMD]GUDYOMD &LMHQDSUHKUDQHXRYLPWLSRYLPDUHVWRUDQD LPD]QDþDMQXXORJX=ERJGRWDFLMDLOL VXEYHQFLMDKUDQDMH]DSRWURãDþHXRYLPUHVWRUDQLPa znatno jeftinija, a i zbog toga što RYLUHVWRUDQLQHSRVOXMXQDSULQFLSLPDVWMHFDQMDGRELWL7RPH XWLPQH]QDþLGDVH MHIWLQLMDSUHKUDQDVPLMHRVWYDULYDWLQDUDþXQVPDQMHQMDNYDQWLWHWHLNYDOLWHWHMHOD Da bi se osigurala što jeftinijaSUHKUDQDXRYLPVHUHVWRUDQLPDXVOXåLYDQMHREDYOMD QD SULQFLSLPD VDPRSRVOXåLYDQMD 2ELþQR VH RGUH XMH YULMHPH NRULãWHQMD UHVWRUDQD SR JUXSDPD LOL VPMHQDPD NDNR VH UHVWRUDQL LVWRGREQR QH EL RSWHUHWLOL V YHüLP EURMHP NRULVQLND 8 LQGXVWULMVNLP L XþHQLþNLP UHVWRUDQLPD SRVWDYOMHQL VX VWRORYL V QDMYLãH þHWLUL sjedalice jer je iskustvo pokazalo da stolovi s više sjedalica ne osiguravaju opuštenu DWPRVIHUX NRG UDGQLND 1DLPH UDGQLFL VH ]D YULMHPH MHOD L RGPDUDMX SD VH ]DWR RYL UHVWRUDQLREYH]QRRSVNUEljuju stolovima i sjedalicama sa što manjim brojem sjedalica ]D MHGQLP VWRORP 8 QHNLP LQGXVWULMVNLP UHVWRUDQLPD RUJDQL]LUD VH SRGMHOD KUDQH QD QDþLQ GD UDGQLFL RGPDK VMHGDMX ]D VWRORYH D GD NRQREDUL QD NROLFLPD UD]YR]H L SRVOXåXMX MHOD 1D WDM VH QDþLQ dobiva više vremena za odmor radnika, što nije QHYDåQRQDURþLWR]DUDGQLNHNRMLSRVORYHREDYOMDMXVWRMHüL 1DMþHãüL QDþLQ SODüDQMD X RYLP UHVWRUDQLPD MH SODüDQMH X RGJRYDUDMXüRM NROLþLQL ERQRYDRELþQRSRVXVWDYXMHGDQERQMHGDQREURN 0DGDLQGXVWULMVNLLXþHQLþNLUHVWRUDQLQHIXQNFLRQLUDMXSRVXVWDYXRVWYDUHQMDGRELWL LSDN MH YDåQR UDGL FMHORNXSQH DWPRVIHUH VWDOQR XQDSUH LYDWL RUJDQL]DFLMX UDGD L SRVORYDQMDDQDURþLWRVXVWDYSRVOXåLYDQMDKUDQH8QHNLPSRGX]HüLPDWDVHEULJD]D UDGQLNH LVND]XMH L RUJDQL]DFLMRP SUHKUDQH QD QDþLQ GD VH REURFL QDURþLWR SLüD


dopremaju i na radna mjesta, posebno tamo gdje tehnološki proces rada ne RPRJXüXMHQDSXãWDQMHUDGQRJPMHVWD 2UJDQL]DFLMD SURL]YRGQMH KUDQH X LQGXVWULMVNLP L XþHQLþNLP UHVWRUDQLPD PRåH VH RUJDQL]LUDWL QD GYD QDþLQD $NR MH SRWUHEQD SURL]YRGQMD ]D PDQML EURM UDGQLND LOL XþHQLNDWDGDVHRUJDQL]LUDXVNORSXUHVWRUDQDLNXKLQMD$NRVHKUDQDSULSUHPD]DYHüL EURMUDGQLNDLOLXþHQLNDSURL]YRGLVHXSRVHEQLPSRJRQLPDNRMLVHSRSXODUQRQD]LYDMX WYRUQLFDPDKUDQHLGRSUHPDMXVHXUHVWRUDQHXSRWUHEQLPNROLþLQDPD2YLVXSRJRQL VXYUHPHQR RSUHPOMHQL V SRWUHEQLP XUH DMLPD L WUDQVSRUWQLP VUHGVWYLPD NRML RVLJXUDYDMX KLJLMHQX L NYDOLWHWX KUDQH 5HVWRUDQL VH RSVNUEOMXMX SR WRþQR XWYU HQRP SODQX L MHORYQLNX D REUDþXQ 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 najviše je XWMHFDR QD QDJOL UD]YLWDN XJRVWLWHOMVWYD 3URPHWQR SRYH]LYDQMH JUDGRYD L ]HPDOMD WH duga putovanja uvjetovali su razvitak usluga smještaja 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 SRWURãDþDLQDþLQREDYOMDQMDXJRVWLWHOMVNLKXVOXJD 8JRVWLWHOMVNDGMHODWQRVWREDYOMDVHXSULMHYR]QLPVUHGVWYLPD åHOMH]QLFL EURGRYLPDL ]UDNRSORYLPD 8]QDWQRPDQMHPREXMPXPRJXüDMHXJRVWLWHOMVNDGMHODWQRVWLXDXWREXVLPD 2UJDQL]DFLMD XJRVWLWHOMVWYD X SURPHWQLP VUHGVWYLPD LPD QHNROLNR VSHFLILþQRVWL 7DNR QSU WD GMHODWQRVW PRåH ELWL SRWSXQR VDPRVWDOQD X RGQRVX QD SURPHWQR SRGX]HüH DOL PRåH ELWL L X VDVWDYX SURPHWQRJD SRGX]HüD %H] RE]LUD QD YH]X V SURPHWQLPSRGX]HüHPGDOMQMHVSHFLILþQRVWLRJOHGDMXVHX VNXþHQRVWLSURL]YRGQRJLXVOXåQRJSURVWRUD XSRWUHELSRVHEQLKXUH DMDLRSUHPHELORXSURL]YRGQMLELORX SRVOXåLYDQMX XGDOMHQRVWLLGLVORNDFLMLGREDYOMDþNLKPMHVWD REDYOMDQMXXVOXJDXSRVHEQLPXYMHWLPDVRE]LURPQDNOLPXLYUHPHQVNH XYMHWH L SRVHEQRVWLXJRVWLWHOMVNRJRVREOMDRJUDQLþHQHPRJXüQRVWLVWDQRYDQMDX SURPHWQLPVUHGVWYLPD 1DMSULMHVXVHRUJDQL]LUDOLUHVWRUDQLXåHOMH]QLFLDWHNNDVQLMHXGUXJLPSURPHWQLP VUHGVWYLPD8SRþHWNXGRNQLMHELORRUJDQL]LUDQRXJRVWLWHOMVWYRQDåHOMH]QLFLYODNRYLVX VHXSRMHGLQLPVWDQLFDPDGXåH]DGUåDYDOLNDNRELVHSXWQLFLRSVNUELOLKUDQRPLSLüHP


'DNDNR EU]R VH XYLGMHOD ãWHWD RG WDNYRJD QDþLQD ]DGUåDYDQMD YODNRYD SD VH XVNRUR SRþHOD SURGDYDWL SDNLUDQD KUDQD 2YD VH KUDQD QDMSULMH SURL]YRGLOD X UHVWRUDQLPD ORFLUDQLP QD åHOMH]QLþNLP SRVWDMDPD L QXGLOD VH SXWQLFLPD SRUHG YDJRQD X YULMHPH ]DGUåDYDQMDYODNDXSRVWDML 0H XWLP RSVNUED SDNHW REURFLPD L KODGQLP MHOLPD WH SRWUHED L]ODVND L] YODND QLVX PRJOL ]DGRYROMLWL VYH ]DKWMHYQLMH SRWUHEH SXWQLND 5MHãHQMH MH QD HQR X YDJRQ UHVWRUDQLPDLOLXNROLPD]DUXþDYDQMH 2SVNUEDYDJRQUHVWRUDQDSRND]DODVHYHOLNLP SUREOHPRP X RUJDQL]DFLML RYH YUVWH XVOXJD 8 SRþHWNX VX RSVNUEX YUãLOL UHVWRUDQL X VDVWDYX åHOMH]QLþNLK postaja, a kasnije se organizacija usavršila osamostaljenjem SRGX]HüDNRMLPDMHRYDMWLSXJRVWLWHOMVNLKXVOXJDSRVWDODVSHFLMDOQRVW 1DNUDüLPVXUHODFLMDPDQDåHOMH]QLFLXYHGHQLLYDJRQELIHLNRMLVXRUJDQL]LUDQLSR X]RUXQDPDOHHNVSUHVUHVWRUDQHDSRVOXåXMXVHKODGQDMHODSLüDLQDSLFL 8 VPLVOX PRJXüQRVWL SUXåDQMD NRPSOHWQH XJRVWLWHOMVNH XVOXJH EURGRYL SUHGVWDYOMDMX KRWHO QD PRUX ULMHFL LOL MH]HUX 3XWQLþNL EURG PRåH RVLJXUDWL SXWQLFLPD potpuni komfor, kako u smještaju tako i u preKUDQL =ERJ WRJD SXWQLþNL EURGRYL UDVSRODåX V RGJRYDUDMXüLP EURMHP VPMHãWDMQLK MHGLQLFD L EURMQLP VDGUåDMLPD ]D SUXåDQMHXVOXJHSUHKUDQHLSLüD6PMHãWDMQHMHGLQLFHVXNDELQHNRMHPRJXELWLUD]OLþLWH kategorije. Odjeli za vršenje usluge prehrane jesu restoUDQL NRML WDNR HU PRJX LPDWL UD]OLþLWH NDWHJRULMH 7X MRãVSDGDMX L EURMQH GUXãWYHQH SURVWRULMH VDORQL X NRMLPD VH SRVOXåXMXUD]QHYUVWHQDMþHãüHKODGQD MHODLSLüD2GSURL]YRGQLKRGMHODQDMYDåQLMDMH NXKLQMDLWRþLRQLFDSLüDWHVNODGLãWD]DSUHKUDPEHQHLRVWDOHSUHGPHWHLSLüD 1D SXWQLþNRP EURGX NDR MHGQRM YUVWL SORYHüHJD KRWHOD RUJDQL]LUDQH VX L VYH GUXJH VSRUHGQH DOL YDåQH GMHODWQRVWL NDR L X NODVLþQRP KRWHOX 7DNR QD EURGX PRåH ELWLLWXULVWLþNLXUHGUD]QHSURGDYDRQLFHIUL]HUVNLLNR]PHWLþNLVDORQED]HQLLVO6YLRYL RGMHOL LPDMX ]D FLOM SREROMãDWL NRPIRU SXWQLND D SRVHEQD VH SDåQMD SRVYHüXMH XSUDYR RGMHOLPD QDPLMHQMHQLPD XJRVWLWHOMVNRM GMHODWQRVWL 1DMYHüD MH SDåQMD XVPMHUHQD QD XUH HQMH UHVWRUDQD NRML VYRMRP XGREQRãüX þHVWR QDdmašuju i restorane na kopnu. 2UJDQL]DFLMD SRVORYDQMD VOLþQD MH RQRM X NODVLþQLP XJRVWLWHOMVNLP REMHNWLPD RVLP X RQRPGLMHOXNRMLVHRGQRVLQDVSHFLILþQRVWLEURGDNDRREMHNWD5DGLOMXOMDQMDVWRORYLVX SULþYUãüHQL]DSRGRYHSULERU]DMHORMHPDVLYQLMLLWHåLLSRVWDYOMDVHQDSRVHEDQQDþLQ 2VREOMH MH RVSRVREOMHQR SUHPD ]DKWMHYLPD UDGD X VSHFLILþQLP XYMHWLPD D NDR MHGLQVWYHQD YULMHGQRVW XJRVWLWHOMVNRJ RVREOMD QD SXWQLþNLP EURGRYLPD LVWLþH VH QMLKRYD VSHFLMDOQRVWXSULSUHPLKUDQHYH]DQHX]SURL]YRGHL]PRUDLVSHFLILþDQQDþLQSULSUHPHL XVOXJH7DNRVHþHVWR]DNXKDUD]QDUHüLNDGDVHåHOLLVWDNQXWLQMHJRYDXPMHãQRVWGD MHRQEURGVNLNXKDU =UDþQLVHSURPHWRGVYLKYUVWDSURPHWDQDMVSRULMHUD]YLMDRDOLMH]DWRXSRVOMHGQMLK QHNROLNR GHVHWOMHüD QDSUDYOMHQ UHYROXFLRQDUQL NRUDN X ]UDþQRP SURPHWX 'DQDV SURPHWXMX ]UDNRSORYL QDG]YXþQRP EU]LQRP *OREDOL]DFLMD VYLK REOLND åLYRWD L RGQRVD PH XOMXGLPDLGUåDYDPDXYMHWRYDODMHSRWUHEXWDNREU]RJSULMHYR]QRJVUHGVWYDNDRãWR MH ]UDNRSORY %U] åLYRWQL WHPSR LVSUHSOHWHQRVW PH XQDURGQLK YH]D L SRWUHED EU]RJ PLMHQMDQMD PMHVWD ERUDYND XYMHWRYDOL VX GD VH VYH YHüL EURM SXWQLND RULMHQWLUD QD NRULãWHQMH]UDþQRJDSULMHYR]D


=UDNRSORYQH NRPSDQLMH EU]R VX XYLGMHOH QXåQRVW SUXåDQMD XVOXJH KUDQH L SLüD X ]UDNRSORYLPD QDURþLWR DNR OHW WUDMH L SR QHNROLNR VDWL 1DþLQ XJRVWLWHOMVNH XVOXJH X ]UDNRSORYLPDQD]LYDPRNDUWHULQJXVOXJDPD8SRþHWNXMHNDUWHULQJVOXåEDRUJDQL]LUDOD VDPR XVOXJX SLüD L ODJDQLK VODWNLãD D QHãWR NDVQLMH NDUWHULQJ VOXåED RUJDQL]LUD VYX NRPSOHWQX XVOXJX 7DNR GDQDV ]UDNRSORYQH NRPSDQLMH SXWQLFLPD SUYH NODVH VHUYLUDMX KUDQX L SLüH ]QDWQR YHüH NYDOLWHWH QHJR X QDMEROMLP UHVWRUDQLPD QD NRSQX +UDQD VH SULSUHPD X NDUWHULQJ FHQWULPD QD DHURGURPLPD D QHNL RG QMLK PRJX WLMHNRP GDQD SURL]YHVWLLSUHNRYLVRNRNYDOLWHWQLKREURND 8 NDUWHULQJ VOXåEL SRVHEQD VH SDåQMD SRVYHüXMH NYDOLWHWL L L]JOHGX REURND 'RPDüLFD DYLRQD SRUHG XRELþDMHQH GREURGRãOLFH REYH]QR XSR]QDMH SXWQLNH V XVOXJDPD L NDUWHULQJX D SRVHEQD VH SDåQMD SRVYHüXMH QDþLQX SRVOXåLYDQMD -HOD VX QDURþLWR GHNRULUDQD ãWR NRG SXWQLND L]D]LYD ]DGRYROMVWYR L RVMHüDM GD VH R QMHPX SRVHEQR EULQH 7R MH XMHGQR L YDåQR SURSDJDQGQR VUHGVWYR ]D DYLRNRPSDQLMX =D WR VHEULQHRVSRVREOMHQRRVREOMHX]UDNRSORYXNRMHþLQHGRPDüLFD]UDNRSORYDVWMXDUGHVH L VWMXDUG %URM XVOXåQRJ RVREOMD ]DYLVL R YHOLþLQL ]UDNRSORYD GXåLQL OHWD L YUVWL XVOXJD NRMHVHSUXåDMXSXWQLFLPD

35$9&,3520-(1$8326/2912-25,-(17$&,-, 5(6725$16.,+32'8=(û$869,-(78

7HPHOMQL QRVLWHOML PH XQDURGQRJD UHVWRUDQVNRJ SRVORYDQMD MHVX UHVWRUDQL EU]H KUDQH 1DM]QDþDMQLML SUHGVWDYQLN WDNRYD SRVORYDQMD MH UHVWRUDQVNL ODQDF 0F'RQDOG V .DR L NRG KRWHOVNLK ODQDFD UHVWRUDQVNL VH ODQFL RVQLYDMX UDGL VSHFLMDOL]DFLMH NRQNXUHQWVNH SUHGQRVWL L RVYDMDQMD QRYLK WUåLãWD *RYRUHüL R QDþLQX RVQLYDQMD QDM]DVWXSOMHQLMH VX NRPELQDFLMH GLUHNWQRJ LQYHVWLUDQMD V YDULMDQWDPD ]DMHGQLþNRJ XODJDQMDLXJRYRUQLKDUDQåPDQDDQDURþLWRMHSULVXWDQVXVWDYIUDQãL]LQJD 5HVWRUDQVNL ODQFLQDMþHãüHQDVWDMXNDRPMHãRYLWDSRGX]HüDSULþHPXVHSULRULWHW GDMHORNDFLMLXXåHPVPLVOXLãLUHQMXQDQRYDWUåLãWD]HPOMH NDRORNDFLMLXãLUHPVPLVOX 0MHãRYLWDSRGX]HüDQDMPDQMHVXRVMHWOMLYD QDPRJXüLUL]LNNRGXODVNDQDQRYDWUåLãWD SD VH ]DWR ULMHWNR RGOXþXMH QD L]JUDGQMX QRYLK REMHNDWD D þHãüH QD DGDSWDFLMX LOL UHNRQVWUXNFLMX SRVWRMHüLK 7HPHOMQL MH FLOM XåH ORNDFLMH GD QRYL REMHNWL EXGX ãWR EOLåH FLOMDQRM JUXSL SRWURãDþD 5HVWRUDQVNL ODQFL QDMþHãüH SULPMHQMXMX SRVORYQX VWUDWHJLMX IUDQãL]LQJD GDMXüL SULRULWHW ]DKWMHYLPD NYDOLWHWD XVOXJD þLVWRüD YULMHGQRVW SURL]YRGD 3UL WRPH VH RVODQMDMX QD ORNDOQX UDGQX VQDJX L PHQDGåPHQW L ORNDOQX RSVNUEX 3URILO PHQDGåPHQWD MDPþL PDNVLPDOQX NRRUGLQDFLMX V WHPHOMQLP FLOMHP RVWYDUHQMD MHGLQVWYHQHNYDOLWHWHXVOXJD6YDMHSRVORYQDRULMHQWDFLMDLILOR]RILMDRNUHQXWDSRWURãDþX NDRWHPHOMQRPUHVXUVXXJRVWLWHOMVNRJREMHNWDXUHVWRUDQVNRPODQFX 5HVWRUDQVND SRGX]HüD QD ORNDOQRM QDFLRQDOQRM L PH XQDURGQRM UD]LQL RVLJXUDYDMXVYRMUDVWLUD]YRMNUR]UD]OLþLWHREOLNHSRVORYQHVXUDGQMHLSDUWQHUVWYD7DVH SRVORYQDVXUDGQMDRVWYDUXMHQDWULQDþLQDLWRNUR] KRUL]RQWDOQR YHUWLNDOQRL NRQJORPHUDWVNRSRYH]LYDQMH


+RUL]RQWDOQRSRYH]LYDQMHSUHGVWDYOMDVSDMDQMHSRGX]HüDNRMDLPDMXNRQNXUHQWVNH SURL]YRGH 7DNR VH GRJD D GD VH SRYH]XMX KRWHOVNL L UHVWRUDQVNL ODQFL LOL GD KRWHOVNL ODQDFUD]YLMDUHVWRUDQVNLODQDF 9HUWLNDOQRSRYH]LYDQMHRVWYDUXMHVHXGYDSRMDYQDREOLNDXSRYH]LYDQMXXQDSULMHG L SRYH]LYDQMH XQDWUDJ 3RYH]LYDQMH XQDSULMHG SRGUD]XPLMHYD SRYH]LYDQMH QSU UHVWRUDQVNLK L SURPHWQLK SRGX]HüD D SRYH]LYDQMH XQDWUDJ SRYH]LYDQMH UHVWRUDQVNLK SRGX]HüDVGREDYOMDþLPD .RQJORPHUDWVNR SRYH]LYDQMH RVWYDUXMH VH L]PH X SRGX]HüD SRVYH UD]OLþLWLK GMHODWQRVWL 'DNOH SRGX]HüD PRJX LPDWL SRVYH UD]OLþLW SURL]YRG LOL XVOXJH UD]OLþLW tehnološki proces, a ipak imaju interesa za poslovnim povezivanjem. Tako postoji VOXþDM SRYH]LYDQMD YHOLNRJ SURL]YR DþD SLYD NRML MH SRYH]XMXüL VH VWYRULR KRWHOVNL L UHVWRUDQVNLODQDF]QDþDMDQLXVYMHWVNLPUD]PMHULPDQSUX9HOLNRM%ULWDQLMLSURL]YR Dþ SLYD %DVV 3OF 2YL REOLFL SRYH]LYDQMD NDR L XYMHWL UDVWD L SRYH]LYDQMD UHVWRUDQVNLK SRGX]HüDSULND]DQLVXQDVO

*267,21,&$

2G VXYUHPHQLK XJRVWLWHOMVNLK REMHNDWD JRVWLRQLFD MH QDMVWDULMHJD SRULMHNOD 2UJDQL]DFLMD L QDþLQ SRVORYDQMD JRVWLRQLFH MHGQDNL VX X VYLP ]HPOMDPD XSUDYR ]ERJ WRJD ãWR RQD YXþH GDYQR SRULMHNOR ãWR MH L]YRUQL REOLN SRVORYDQMD RSüHSULKYDüHQ L postoji do današnjih dana. 8JRVWLRQLFLVHSULSUHPDMXLSRVOXåXMXWRSODLKODGQDMHODWRSODLKODGQDDONRKROQDL EH]DONRKROQD SLüD L QDSLFL *RVWLRQLFH SUXåDMX L XVOXJX VPMHãWDMD L]GDYDQMHP VRED LOL SRMHGLQLKOHåDMHYD8RELþDMHQRMHGDVXXPMHVWLPDXNRMLPDQHSRVWRMLKRWHOJRVWLRQLFH REYH]QHLPDWLVPMHãWDMQHSURVWRUHQDMPDQMHMHGQXVREXVGYDOHåDMD ,SDNJRVWLRQLFH VH ]ERJ VYRMH SUHWHåLWH RULMHQWDFLMH QD SUXåDQMH XVOXJD SUHKUDQH L SLüD VYUVWDYDMX X UHVWRUDWHUVWYR *RVWLRQLFH SR WHKQRORJLML UDGD LPDMX PQRJR VOLþQRVWL V UDGRP X UHVWRUDQX ,SDN UD]OLND MH X UD]LQL XVOXJD X NYDOLWHWL L X QDþLQX SRVOXåLYDQMD *RVWLRQLFH UDGH MHGQRNUDWQRRGUDQRJMXWUDGRNDVQRXQRüLLXWRPYUHPHQXSUXåDMXXVOXJHSUHKUDQHL SLüD EH] MDVQR UD]JUDQLþHQD YUHPHQD ]D JODYQH REURNH ]D UD]OLNX RG UHVWRUDQD X NRMLPDMHYULMHPHSRVOXåLYDQMDREURNDVWURJRRGUH HQR


$ '* 06 " ( 7$ ' )*+ # , $"%- $89 $ ' (" !) ./) '*2 " # /) $$ & ! $ , $ ' )*+ # , 4 +3 / )*+ # )*+ # , 3 / 0 ' $"%- ! 1 # , "5 " # )* & " ' * + $ # " # $ "%& & & " ' , # !4

$$ # " ! . # /) 6O8YMHWLLQDþLQUDVWDLSRYH]LYDQMDUHVWRUDQVNLKSRGX]HüD 2SUHPD X JRVWLRQLFDPD ]QDWQR MH VNURPQLMD QHJR X UHVWRUDQLPD 7R VH RGQRVL NDNR QD SURVWRU ]D SURL]YRGQMX KUDQH WDNR L QD XVOXåQL SURVWRU L VYH GUXJH SURVWRULMH JRVWLRQLFH&MHORGQHYQLUDGEH]SUHNLGDXWMHþHQDNYDOLWHWXXVOXJDLKLJLMHQVNHXYMHWH 9HOLþLQD SURVWRUD JRVWLRQLFH RGUH XMH VH SUHPD EURMX VMHGDOLFD NDR L NRG GUXJLK XJRVWLWHOMVNLK REMHNDWD 0H XWLP V RE]LURP QD MHGQRVWDYQRVW JRVWLRQLFH L SURVWRU SR MHGQRM VMHGDOLFL ]QDWQR MH PDQML QHJR X UHVWRUDQLPD , JRVWLRQLFD PRUD LPDWL RGJRYDUDMXüHRGMHOHXNRMLPDVHRGYLMDWHKQRORãNLSURFHVSULSUHPHLXVOXåLYDQMD .XKLQMD X JRVWLRQLFL QLMH RSUHPOMHQD NDR X UHVWRUDQX L UHGRYLWR MH ]QDWQR PDQMD 7RþLRQLFDSLüDQDMþHãüHMHXVDVWDYXVDPHSURVWRULMH]DSRVOXåLYDQMHDVDPRDNRVH UDGLRVXYUHPHQLMHPXJRVWLWHOMVNRPREMHNWXYHüHJDNDSDFLWHWDLWRþLRQLFDPRåH ELWLX SRVHEQRMSURVWRULML


*RVWLRQLFD MH MHGLQVWYHQ L VYXGD SULVXWDQ XJRVWLWHOMVNL REMHNW LSDN WUHED GRGDWL NDNR LPD L EURMQLK SRGYDULMDQWL RYH YUVWH XJRVWLWHOMVNRJ REMHNWD 7DNR VXVUHüHPR RYH YUVWH JRVWLRQLFDXVYLMHWX %LVWURMHJRVWLRQLFDWLSLþQD]D)UDQFXVNXSDVHXQMRMXJODYQRP SRVOXåXMXIUDQFXVNDMHODLSLüD 3XEMHJRVWLRQLFDSRULMHNORPL](QJOHVNHXNRMRMVHQDMþHãüHWRþLSLYRL RGJRYDUDMXüDMHODNRMDLGXX]SLYR .RQREDMHJRVWLRQLFDNDUDNWHULVWLþQD]DPHGLWHUDQVNRSRGQHEOMHSDMH VXVUHüHPRLX]QDãXREDOX3RVOXåXMXVHQDMþHãüHKODGQDMHODDYLQRVH WRþLL]EDþDYDVPMHãWHQLKXVDPRMNRQREL 3LYQLFDMHWDNDYXJRVWLWHOMVNLREMHNWNRMLVHQDMþHãüHVYUVWDYDXVNXSLQXV JRVWLRQLFDPDPDGDVHSRQHNDGL]GYDMDNDRVSHFLILþQLL]DVHEQL XJRVWLWHOMVNLREMHNWL.DNRVHXSLYQLFLSRUHGWHPHOMQHGMHODWQRVWL WRþHQMDSLYDSULSUHPDMXLXVOXåXMXWRSODLKODGQDMHODSLYQLFDVHV SUDYRPVYUVWDYDXVNXSLQXJRVWLRQLFDýHVWRVHXSLYQLFDPDSLYRWRþLL] EDþDYDNRMHVXVPMHãWHQHXVDPRMSLYQLFLDSRQHNDGVXSLYQLFHGLUHNWQR spojene na samu pivovaru (kada su smještene u njenoj neposrednoj EOL]LQL 7DGDMHSLYQLFDXYODVQLãWYXWYRUQLFHSLYD3LYQLFHVX]QDWQRYHüLREMHNW RGSURVMHþQHYHOLþLQHJRVWLRQLFH2SUHPOMHQDMHPDVLYQRPRSUHPRP NDNYDRGJRYDUDVWLOXXNRMHPVXVPMHãWHQHLRJURPQHSLYVNHEDþYH ýXYHQHVXSLYQLFHX1MHPDþNRMLýHãNRMX]HPOMDPDXNRMLPDVHSR VWDQRYQLNXWURãLQDMYHüDNROLþLQDSLYD ýDUGDMHJRVWLRQLFDWLSLþQD]D3DQRQVNXQL]LQX8þDUGLVHSRVOXåXMH KUDQDLSLüHDQHNDGVHSUXåDODLXVOXJDVPMHãWDMDýDUGHVXPMHVWD]D UD]RQRGXMHUVHXSUDYLOXRUJDQL]LUDLJOD]EHQLSURJUDPV NDUDNWHULVWLþQLPQDURGQLPVDGUåDMHP 1DEURMHQH VX VDPR QHNH SRVHEQH YUVWH SUXåDQMD XVOXJD NDUDNWHULVWLþQLK ]D JRVWLRQLFX 3RVWRMLMRãPQRJRVOLþQLKREOLNDDOLMHQMLKRYDUD]OLNDVDPRXQD]LYXSDVH QHüHRSLVLYDWL 9ULMHGQRMH VDPRVSRPHQXWLGDVH XSRVOMHGQMH YULMHPHNDRVSHFLILþDQ REOLN XJRVWLWHOMVNRJ REMHNWD MDYOMD DPEXODQWQR XJRVWLWHOMVWYR 7R MH VSHFLILþDQ QDþLQ SULSUHPH L SRVOXåLYDQMD KUDQH L SLüD L WR X REMHNWLPDNRML QLVX VWDFLRQLUDQL QD MHGQRP PMHVWX YHü VX WR SRNUHWQL REMHNWL NRML SUDWH SRWURãDþH 0RGHUQRP DPEXODQWQRP XJRVWLWHOMVWYXSUHWKRGLOHVXSRNUHWQHNDQWLQHNRMHVXVHNUHWDOHRGVDMPDGRVDMPDD ELOH VX VPMHãWHQH X ãDWRULPD 3UHWHþD RYH YUVWH XJRVWLWHOMVWYD MHVX L VODGROHGDUVND NROLFDNRMLPDVXVODGROHGDULQHNDGRELOD]LOLSRGUXþMDJUDGD 6XYUHPHQR DPEXODQWQR XJRVWLWHOMVWYR PRGHUQL]LUDOR VH L QDMþHãüH VH NRULVWH DXWRSULNROLFH NRMH VX RSUHPOMHQH VYLP SRWUHEQLP XUH DMLPD ãWR MDPþL YLVRNX UD]LQX NYDOLWHWHKUDQHLSRVOXåLYDQMD7HKQRORJLMDSRVOXåLYDQMDRVWYDUXMHVHWDNRGDVHRWYDUD ERþQD VWUDQLFD DXWRSULNROLFH L SUHNR RPDQMHJD SXOWD SRVOXåXMX SRWURãDþL 2YDNYH VH autoprikolice lociraju ispred tvornica gdje ne postoji industrijski restoran, pored šNROD QDVSRUWVNLPPDQLIHVWDFLMDPDVDMPRYLPDLVOLþQR 8DPEXODQWQRPXJRVWLWHOMVWYXVOXåHVHSUHWHåQRKODGQDMHODLUD]QDSLüDDVDPR SROXåLYDQMHVHREDYOMDWDNRGDVHMHOD]DPRWDYDMXXSDSLULOLQDSDSLUQRPSULERUXNRMLVH SRVOLMHXSRWUHEHRGODåXXSULSUHPOMHQDRGODJDOLãWD]DRWSDG3LüDVHVOXåHXRULJLQDOQRM


DPEDODåL L QDMþHãüH VX WR EH]DONRKROQD SLüD 8VOXJH VH YUãH SURGDMRP MHOD L SLüD X UXNHSRWURãDþD

.$9$1$

.DYDQD MH WDNDY XJRVWLWHOMVNL REMHNW X NRMHPX VH SRVOXåXMX PDQML REURFL KUDQH L VODWNLãD WRSOD L KODGQD DONRKROQD L EH]DONRKROQD SLüD WRSOL L KODGQL QDSLFL ýHVWR VH jednostavna jela ili slatkiši pripremaju u samom objektu, a mogu biti pripremljeni izvan QMHJD L GRSUHPOMHQL QD RGJRYDUDMXüL QDþLQ 2G REURND VH PRåH SULSUHPDWL GRUXþDN X WRþQR RGUH HQR YULMHPH L X ]D WR RGUH HQRP SURVWRUX X NDYDQL 3URVWRU X NRMHPX VH SRVOXåXMX KUDQD L SLüD SR MHGQRM VMHGDOLFL LOL SR SRWURãDþX ]QDWQR MH PDQML QHJR X GUXJLP XJRVWLWHOMVNLP REMHNWLPD =ERJ WRJD MH L RSUHPD NDYDQH SULODJR HQD WLP XYMHWLPDSDVXVWRORYL]QDWQRPDQMLRGXRELþDMHQLK Kavana u pravilu ima dvostruku namjenu. S jedne strane kavana je sastajalište SRVORYQLKOMXGLXPMHWQLNDLOMXGLQMLPDVOLþQLK]DQLPDQMDDVGUXJHMHVWUDQHWRPMHVWR za odmor i razonodu širega kruga ljudi. 6 RE]LURP QD QDPMHQX SRVWRMH L QHNH UD]OLNH L]PH X XJRVWLWHOMVNLK REMHNDWD NDYDQD 3RVWRMH UD]OLNH X YHOLþLQL NDYDQD X RSUHPL D WR ]QDþL XGREQRVWL 3RVWRMH UD]OLNH L SR YUVWDPD XVOXJD WH SR QHNLP GUXJLP VSHFLILþQRVWLPD 1DLPH X L]JUDGQML novih kavana unose se sve noviji elementi pa je teško navesti sve karakteristike po NRMLPDVHEURMQHNDYDQHUD]OLNXMX Tradicionalna podjela kavana izvršena je po mjestima njihova nastanka pa se WDNRUD]OLNXMXNDYDQH pariškoga (francuskog) tipa EHþNRJDWLSDL NDYDQH]DSOHV Kavana pariškoga tipa QDVWDOD MH X )UDQFXVNRM 2YD MH NDYDQD QDPLMHQMHQD SUYHQVWYHQRSRVORYQLPOMXGLPDSDMHXVNODGXVWLPLRSUHPOMHQD8VOXJDPRåHELWLRG skromne do znatno luksuzne. U skromno opremljenim kavanama glazba se pušta iz DXWRPDWD D X OXNVX]QLMLP SRVWRML LQVWUXPHQWDOQD JOD]ED V SMHYDþLPD ,]YRGL VH X SRSRGQHYQLPLYHþHUQMLPVDWLPD 8 NDYDQL EHþNRJD WLSD SURJUDP UD]RQRGH ]QDWQR MH UD]QRYUVQLML SD VH X RYLP NDYDQDPD RVLP SRVORYQRJD VYLMHWD RNXSOMDMX L GUXJL JRVWL UDGL UD]RQRGH 8 VNODGX V WLPRYHVXNDYDQHOXNVX]QRRSUHPOMHQHDLXVOXJDMHãLUDLNYDOLWHWQLMD%HþNDNDYDQD RVLP RVQRYQLK XVOXJD RPRJXüXMH JRVWLPD NRULãWHQMH GQHYQRJ L SHULRGLþQRJ WLVND LJUDQMH GRPLQD ELOMDUD ãDKD SD þDN L NXJODQMH ,SDN RQR SR þHPX VX EHþNH NDYDQH þXYHQHLMHGLQVWYHQHMHJOD]EHQLSURJUDPNRMLVHXQMLPDL]YRGL2UJDQL]DFLMDJOD]EHQLK SURJUDPDWDNRMHGHWDOMQRUD]UD HQDGDVHVYDNRJDGDQDWLVNDSRVHEDQSURJUDPNRML VHJRVWLPDVWDYOMDQDVWRODWLMHNRPL]YHGEHSURJUDPDGLULJHQWRE]QDQMXMHNRMDMHWRþND QDSURJUDPXWDNRGDVHJRVWNRMLMHWHNGRãDRPRåHXSR]QDWLVQDVWXSDMXüRPWRþNRP L]SURJUDPD


8EHþNLPVHNDYDQDPDYUORULMHWNRWRþHDONRKROQDSLüDýHãüHVHWRþHXRELþDMHQL QDSLFLLUD]QRYUVQLQDSLFLVSUDYOMHQLRGNDYHNRMLVHUD]OLNXMXSRERMLXNXVXLSULOR]LPD Servira se i turska kava, a uz sve to brojna fina peciva i slatkiši. 3RVHEQD YUVWD NDYDQH VX NDYDQH ]D SOHV 5D]XPOMLYR MH GD RYH NDYDQH SRUHG XRELþDMHQDSURVWRUD]DJRVWHLPDMXLPRGHUQRXUH HQSURVWRU]DSOHV*OD]EDPRåHELWL åLYD DOL VH GDQDV þHãüH NRULVWH JOD]EHQL DSDUDWL MHU VH L VWUXNWXUD SRVMHWLWHOMD SRODNR PLMHQMD1HNDGVXRYHNDYDQHSRVMHüLYDOLXJODYQRPVUHGRYMHþQLLOLVWDULMLJRVWLGRNVX GDQDVVYHPOD LSDVHLJOD]EHQLSURJUDPSULODJR XMHWDNYRMVWUXNWXULJRVWLMX.DNRMHX RYRMNDYDQLWHPHOMQLFLOM]DEDYDSOHVQLVXXUH HQHSRVHEQROXNVX]QRDRUJDQL]LUDMXVH LGUXJLREOLFL]DEDYH$VRUWLPDQKUDQHLSLüDXNDYDQDPD]DSOHVMHSULOLþQRVNURPDQL XJODYQRPVHVDVWRMLRGEH]DONRKROQLKSLüDVODWNLãDLYRüD %H]RE]LUDQDYUVWXVYHNDYDQHLPDMXSULEOLåQRLVWHRGMHOH XOD] SUHGYRUMH SURL]YRGQLRGMHO XVOXåQLRGMHOL RGMHO]D]DEDYX 8 NDYDQVNRP SUHGYRUMX VPMHãWHQD MH JDUGHURED L WHOHIRQVND JRYRUQLFD D YHüH NDYDQHLPDMXLUD]QHSURGDYDRQLFH 2 SURL]YRGQLP L XVOXåQLP RGMHOLPD ELOR MH UDQLMH JRYRUD L RQD VX YUOR VOLþQD NRG VYLK XJRVWLWHOMVNLK REMHNDWD =D NDYDQH VX SRVHEQR YDåQL RGMHOL ]D ]DEDYX 7R PRJX ELWLSURVWRULMH]DELOMDUNXJODQHGYRUDQH]DSOHVLVOLþQR =ERJVYHJDQDYHGHQRJDPRåHVHUHüLNDNRVXNDYDQHVRE]LURPQDUD]OLþLWRVWXVOXJD QDMãLUHSULKYDüHQLXJRVWLWHOMVNLREMHNWLNRMDVOXåLQDMUD]QRYUVQLMRMVWUXNWXULJRVWLMX

%$5

%DU MH XJRVWLWHOMVNL REMHNW X NRMHPX VH SRVOXåXMX DONRKROQD L EH]DONRKROQD SLüD 2VWDOLVDGUåDML]DEDYDJOD]EDLGUXJLVDGUåDMLYUORVXVOLþQLNDRXNDYDQDPDDUD]OLND MHL]PH XQMLKXYUHPHQXSRVORYDQMD%DUXSUDYLOXSRVOXMHQRüX %DU NDR XJRVWLWHOMVNL REMHNW YXþH SRULMHNOR L] $PHULNH 8 GRED QDVWDQND EDUD QMHJRYRMHWHPHOMQRRELOMHåMHELRYLVRNLSXOW]DNRMLPVXVHSRVOXåLYDOLJRVWLNRMLMHGR GDQDVRVWDREDUVNLPRELOMHåMHP5D]OLNDL]PH XEDUDLRVWDOLKXJRVWLWHOMVNLKREMHNDWDMH X YUVWDPD XVOXJD X QDþLQX RSUHPDQMD SURVWRULMD REOLFLPD ]DEDYH L X YUHPHQX SRVORYDQMD


7HPHOMQDSRGMHODRGQRVLVHQDYUVWHXVOXJD7DNRLPDPR EDURYHXNRMLPDVHSUHWHåLWRSRVOXåXMXSLüDL EDURYHXNRMLPDVHSUHWHåLWRSRVOXåXMHKUDQD 2GEDURYDXNRMLPDVHSRVOXåXMXSLüDQDMSR]QDWLMLVX DSHULWLYEDU DPHULþNLEDU GDQFLQJEDU YDULHWHNDEDUH EDUL GLVNREDU 2GEDURYDXNRMLPDVHSRVOXåXMHKUDQDQDMSR]QDWLMLVX HVSUHVVREDU POLMHþQLEDUL DXWRPDWEDU 8 DSHULWLY EDUX SUHWHåQR VH SRVOXåXMX åHVWRND DONRKROQD SLüD DOL L GUXJD SLüD L QDSLFL2YDMEDUUDGLGRNDVQLKYHþHUQMLKVDWLQDMþHãüHGRVDWDDXKRWHOXLNDVQLMH $PHULþNLMHEDUWLSLþDQDPHULþNLXJRVWLWHOMVNLREMHNWNRMLMH]ERJVYRMLKVSHFLILþQRVWL SRVWDRYUORSULYODþDQWXULVWLPD6DVWRMLVHRGGXJDþNRJDEDUVNRJSXOWDRNRNRMHJDVX YLVRNH EDUVNH VWROLFH $VRUWLPDQ SLüD L QDþLQ SRVOXåLYDQMD MH QD ]DYLGQRM UD]LQL $PHULþNLEDUREYH]QRLPDJOD]EHQLDXWRPDW 'DQFLQJ EDU SUYHQVWYHQR MH QDPLMHQMHQ ]D ]DEDYX JRVWLMX D SUHGQRVW VH GDMH SOHVX. Ovi barovi imaju više odvojenih dvorana sa stolovima i u pravilu cijeli bar, kao ni SRMHGLQH SURVWRULMH QH VPLMX ELWL YHOLN MHU VH QDJODVDN VWDYOMD QD LQWLPQX DWPRVIHUX 2EYH]QDMHåLYDJOD]EDVSMHYDþLPDDSRMHGLQLGDQFLQJEDURYL]DSRãOMDYDMXW]YDQLPLU dame kako bi pravile društvo usamljenim gostima. Vrijeme poslovanja ovih barova je RGVDWD 9DULHWH EDU MH SRVHEQD YUVWD EDUD ]D NRML MH ]QDþDMQR GD PRUD LPDWL DUWLVWLþNL SURJUDPUDGL]DEDYHJRVWLMX6DGUåDMDUWLVWLþNLKSURJUDPDþLQHWRþNHNRMHL]YRGHDUWLVWL PD LRQLþDULSOHVDþLSMHYDþLLWG8PQRJLP]HPOMDPDRYXYUVWXEDURYDQD]LYDMXNDEDUH EDU 5D]XPOMLYR MH GD YDULHWH EDU PRUD LPDWL åLYX JOD]EX L SURVWRU ]D SOHV ýHVWR VH DUWLVWLþNLSURJUDPDNRQLMH]DWRSRVHEQRXUH HQSURVWRURGYLMDXSUDYRQDSURVWRUX]D SOHV 9UOR VOLþQL YDULHWH L NDEDUH EDUX VX QRüQL NOXERYL 2QL XJRãüXMX XJODYQRP HNVNOX]LYQHJRVWHYUORVXPRGHUQRRSUHPOMHQLLPDMXYLVRNHFLMHQHLUDGHVDPRQRüX 'LVNR EDU LOL GLVNR NOXE MH WDNDY XJRVWLWHOMVNL REMHNW NRML MH QDPLMHQMHQ POD HP VYLMHWXNRML]DOD]LXRYDMEDUGDVH]DEDYLLWRSUYHQVWYHQRSOHãXüLX]PRGHUQXJOD]EX QDMþHãüH L] DXWRPDWD NRMX ELUD W]Y GLVFMRFNH\ D FLMHOL XJR DM XSRWSXQMXMX EURMQD SRMDþDOD L VYMHWORVQL HIHNWL 8UH HQMH RYLK EDURYD MH YUOR MHGQRVWDYQR 2ELþQR VH


SRVOXåXMXEH]DONRKROQDSLüDLOLDONRKROQDDOLXPDOLPNROLþLQDPD'LVNREDURYLUDGHRG SRSRGQHYDGRNDVQRXQRü (VSUHVVRMHEDUQDPLMHQMHQSUROD]QLPJRVWLPDSDVH]DWRXVOXJHNRULVWHVWRMHüL]D SXOWRYLPD $NR VH X RYDNYRP EDUX SUHWHåLWR XVOXåXMH NDYD WDNDY EDU QD]LYDPR FDIH EDU 0OLMHþQL EDU QDVWDR MH X $PHULFL X YULMHPH SURKLELFLMH 5LMHWNR VH RVQLYD POLMHþQL EDUXþLVWRPREOLNXYHüMHRQþHãüHPMHãDYLQDUHVWRUDQDLELIHD3RVOXåXMXVHPOLMHþQD MHOD L POLMHþQL SURL]YRGL UD]QL VODWNLãL L YRüQH VDODWH D RG SLüD EH]DONRKROQD L NDYD 0OLMHþQLEDUUDGLVDPRWLMHNRPGDQD $XWRPDW EDURYL QDVWDOL VX X YLVRNR UD]YLMHQLP ]HPOMDPD NDR L]UD] SRWUHEH ]D EU]RPXVOXJRP=DWRVHRYLEDURYLL]RYXEDURYL]DEU]XXVOXJX'REURELELORQDJODVLWL NDNR WHKQRORJLMD UDGD L QDþLQ SRVOXåLYDQMD ]ERJ QDþLQD RSUHPH X RYRP EDUX RPRJXüXMX XVOXJX EUåX QHJR X RVWDOLP EDURYLPD MHU MH ]D EDURYH RSüHQLWR NDUDNWHULVWLþQDEU]DXVOXJD 8DXWRPDWEDURYLPDJRVWLVHVDPLSRVOXåXMXQDQDþLQGDPHWDOQLQRYDFXEDFXMXX DXWRPDWELUDMXüLMHORLOLSLüH1HNDGVHXPMHVWRQRYFDXDXWRPDWXEDFXMXRGJRYDUDMXüL åHWRQLDOLMHWDGDSRWUHEQRRUJDQL]LUDWL]DPMHQXRGQRVQRSURGDMXåHWRQD=ERJQDþLQD SRVOXåLYDQMDDXWRPDWEDURYLUDGHEH]SUHVWDQNDSXQLKVDWD

%,)(

%LIHMHXJRVWLWHOMVNLREMHNWXNRMHPXVHSRVOXåXMXVYHYUVWHKUDQHLSLüD+UDQDVH PRåH SULSUHPDWL X SURL]YRGQRP RGMHOX ELIHD D PRåH VH L GRYR]LWL L] YDQMVNH SULSUHPQLFH KUDQH *RVWL VH VDPL SRVOXåXMX KUDQRP L SLüHP L NRULVWH MH VWRMHüL ]D SXOWRPDUMH H]DVWRORYLPD 3R]QDWLMD SRGYUVWD ELIHD MH HNVSUHV ELIH , X QMHPX VH JRVWL WDNR HU VDPL SRVOXåXMXKUDQRPLSLüLPD2UJDQL]DFLMDXRYRPELIHXMHVOLþQDRUJDQL]DFLMLXHNVSUHV UHVWRUDQX VDPR ãWR MH KUDQD X HNVSUHV ELIHX UD]QRYUVQLMD L SRVOXåXMH VH YLãH YUVWD SLüD 2YDNYL UHVWRUDQL ORFLUDMX VH QD YUOR SURPHWQLP PMHVWLPD L QDPLMHQMHQL VX SRWURãDþLPD NRML VH X ELIHX YUOR NUDWNR ]DGUåDYDMX &LMHQH VX X HNVSUHV ELIHLPD QLåH QHJRXGUXJLPELIHLPD

.5ý0$

.UþPH VX XJRVWLWHOMVNL REMHNWL X NRMLPD VH SRVOXåXMX MHGQRVWDYQD MHOD L EH]DONRKROQDSLüDLQDSLFL2SUHPDXRYLPREMHNWLPDMHYUORMHGQRVWDYQDDXGREQRVW PLQLPDOQD .UþPD SRVOXMH FLMHOL GDQ *RVWL RGVMHGDMX ]D VWRORYLPD L SRVOXåXMX LK NRQREDUL .UþPH VH ORFLUDMX X PDQMH SURPHWQRP GLMHOX JUDGD LOL X] SURPHWQLFH PDQMH IUHNYHQFLMH .DSDFLWHW NUþPH MH YUOR PDOL MHU VH RYLP XJRVWLWHOMVNLP REMHNWRP NRULVWH SRWURãDþLQDMþHãüHNDGDQHPDMXGUXJRJL]ERUD


.UþPHVXXJRVWLWHOMVNLREMHNWLQDVOLMH HQLRGGDYQLQHLQMLKRYMH]QDþDMVYHPDQML =DWR MH NUþPH GDQDV PRJXüH QDüL VDPR X UXUDlnim i zapuštenim društvenim VUHGLQDPD

.$17,1$

.DQWLQD MH VSHFLILþDQ XJRVWLWHOMVNL REMHNW NRML LPD GYLMH QDPMHQH .RG SUYRWQH namjene kantine radi se o ugostiteljskom objektu u kojemu je asortiman vrlo širok, od KUDQHLSLüDGRSUHGPHWDVYDNRGQHYQHXSRWUHEHSDSLURORYNHNRQDFLVO 0RGHUQH NDQWLQH VX XJRVWLWHOMVNL REMHNWL ]DWYRUHQD WLSD L QDOD]H VH X SRGX]HüLPD SRUHG LQGXVWULMVNRJUHVWRUDQDDOLVOXåLVDPR]DXJRãüDYDQMHJRVWLMXNXüHILUPH 7UDGLFLRQDOQH NDQtine otvaraju se u vojarnama, školama, bolnicama i drugim VOLþQLPPMHVWLPD6NURPQRVXRSUHPOMHQH 8VOXJDPDKUDQHLSLüDL]NDQWLQDPRJXVHVOXåLWLYRMQLFLQDYMHåEDPDXþHQLFLQD ORJRURYDQMXLVOLþQR8WDNYLPVHVOXþDMHYLPDKUDQDSULSUHPDXNDQWLQDPDLXSRVHEQLP SRVXGDPD WHUPRV GRSUHPD QD RGUH HQR PMHVWR JGMH VH GLMHOL SRWURãDþLPD NRML VH VOXåHYODVWLWLPSULERURPLSRVXGDPD]DMHOR 0RGHUQD NDQWLQD NRMD VOXåL VDPR ]D XJRãüLYDQMH SRVHEQLK JRVWLMX JRVWL ILUPH LPD VYH DWULEXWH YLVRNRNYDOLWHWQRJD UHVWRUDQD *RVWH SRVOXåXMX YLVRNRNYDOLILFLUDQL NRQREDUL D MHOD SULSUHPDMX YLVRNRNYDOLILFLUDQL NXKDUL 2SUHPD SURVWRULMH X NRMRM VH SRVOXåXMX JRVWL YUOR MH NYDOLWHWQD L OXNVX]QR MH QDPMHãWHQD *RVW VH L NUR] RYDM REMHNW XSR]QDMH V NYDOLWHWRP ILUPH NXüH NRMD JD XJRãüXMH 0RJOR EL VH UHüL GD VH X RYRP XJRVWLWHOMVNRP REMHNWX XJRãüXMH PHQDGåPHQW ILUPH L JRVWL NXüH D SULJRGRP XJRãüLYDQMDQDVWDYOMDMXVHSRVORYQLUD]JRYRULXRSXãWHQLMRMDWPRVIHUL

326/291()81.&,-(88*267,7(/-6.,0 32'8=(û,0$

3RVORYQD IXQNFLMD X SRGX]HüX SUHGVWDYOMD GLR RUJDQL]DFLMVNH VWUXNWXUH IRUPLUDQH UDGLREDYOMDQMDRGUH HQDVNXSDLYUVWHSRVORYD6UD]YRMHPSRGX]HüDNDRGUXãWYHQRJL HNRQRPVNRJ VXVWDYD UD]YLMDOH VX VH L XQDSUH LYDOH SRMHGLQH IXQNFLMH 5D]YRMHP LQGXVWULMH SRVHEQR EU]LP WHKQLþNLP L WHKQRORãNLP UD]YLWNRP L XRSüH UD]YLWNRP ]QDQRVWL RG SRþHWQLK WHPHOMQLK ãHVW IXQNFLMD UD]YLMDMX VH L GLIHUHQFLUDMX EURMQH QRYH IXQNFLMH SD VH GDQDV PRåH JRYRULWL R JRWRYR WULGHVHWDN MDVQR GHILQLUDQLK IXQNFLMD X SRGX]HüX 2 QD]LYLPD JUDQLFDPD GHILQLFLMDPD VDGUåDMX L PHWRGDPD UDGD X RYLK WULGHVHWDNIXQNFLMDX]QDQRVWLMRãQHPDMHGLQVWYHQLKVWDYRYD5D]ORJWUHEDWUDåLWLXMRã QHGHILQLUDQRPRSüHPSULVWXSXWHRULMLRUJDQL]DFLMHSRGX]HüDLXYHOLNLPWHãNRüDPDRNR UD]JUDQLþHQMDL]PH XIXQNFLMDQMLKRYLKPH XVREQLKXWMHFDMDLLQWHUDNFLMD .RG VYDNRJ QDEUDMDQMD IXQNFLMD MDYOMD VH NDR SUYL SUREOHP SR NRMLP NULWHULMLPD XWYUGLWLUHGRVOLMHGIXQNFLMD1DMLVSUDYQLMHMHSULüLRYRMSUREOHPDWLFLQDQDþLQGDVHNUHQH


RG NULWHULMD QDVWDMDQMD SRMHGLQLK IXQNFLMD X WUHQXWNX RGOXNH R RVQLYDQMX QRYRJD SRGX]HüD'DNOHDNR]DPLVOLPRWDNYXVLWXDFLMXRQGDVHMDYOMDMXVOMHGHüL]DKWMHYL VWYDUDQMHQRYRJDSRGX]HWQLþNRJNRUDNDXRUJDQL]DFLMLSURL]YRGQMHLOL XVOXJD ]DSRãOMDYDQMHRGUH HQRJLRGJRYDUDMXüHJRVREOMD UHDOL]DFLMDSURL]YRGQRJLOLXVOXåQRJSURJUDPDL RVWYDUHQMHGRELWLSURILWD 8SRþHWNXRVQLYDQMDQRYRJDSRGX]HüDPQRJL]QDþDMQLþLPEHQLFLMRãQLVXSR]QDWL LOLVXQHGRYROMQRSR]QDWL7RVHRGQRVLLQDIXQNFLMHEXGXüHJDSRGX]HüD,SDNSRVWRMH GYLMH IXQNFLMH NRMH VX SR VYRMHP VYHREXKYDWQRP GMHORYDQMX L SR VYRP XWMHFDMX QD GUXJH IXQNFLMH XQLYHU]DOQRJD ]QDþHQMD 7R VX IXQNFLMH XSUDYOMDQMD L UXNRYR HQMD %H] RYLK IXQNFLMD QL SRþHWQD SRGX]HWQLþND DNWLYQRVW X RVQLYDQMX SRGX]HüD QLMH PRJXüD =DWRIXQNFLMXXSUDYOMDQMDLIXQNFLMXUXNRYR HQMDQD]LYDPRWHPHOMQLPIXQNFLMDPDDVYH RVWDOHVYUVWDYDPRXSRVORYQHIXQNFLMHMHUVHNUR]QMLKRVWYDUXMHSRVORYQLSURFHV 8XJRVWLWHOMVNLPSRGX]HüLPDWHPHOMQHSRVORYQHIXQNFLMHMHVX SURL]YRGQRXVOXåQH QDEDYQD SURGDMQD NDGURYVND UD]YRMQDL RSüD 6YHQDYHGHQHIXQNFLMHLPDMXQHNH]DMHGQLþNHRGUHGQLFHDXWHKQRORJLMLL]YUãHQMD SRVORYD L ]DGDWDND GLMHORP VH UD]OLNXMX D GLMHORP LVSUHSOLüX SD MH SRVHEQR X ugostiteljstvu, teško izvršiti njihovu striktnu podjHOX ,SDNVYHIXQNFLMHPRUDMXNDRRGUHGQLFHLPDWLVOMHGHüH FLOMHYHGMHORYDQMD SULQFLSHGMHORYDQMD VDGUåDMGMHORYDQMD PHWRGHGMHORYDQMD SURFHGXUXGMHORYDQMD RUJDQL]DFLMVNXVWUXNWXUXL UDVSRGMHOXSRVORYD &LOM IXQNFLMH MH VWDQMH NRMH VH åHOL RVWYDULWL IRUPLUDQMHP IXQNFLMH 7DNR VH FLOM IXQNFLMHPRåHSRLVWRYMHWLWLVFLOMHPRVQLYDQMDSRGX]HüD 3ULQFLSMHWHPHOMQLVWDYL]NRMHJDQDVWDMXVYLGUXJLQDQDþLQGDVHLVWDNQHQDMYDåQLML SULQFLSGMHORYDQMD]DRGUH HQXIXQNFLMX3ULPMHULFHXSURL]YRGQMLWRþQRLQDYULMHPHDX PDUNHWLQJXXYLMHN]DGRYROMLWL]DKWMHYHLSRWUHEHSRWURãDþD


6DGUåDMGMHORYDQMDIXQNFLMHRVWYDUXMHVHWDNRGDVHSUHFL]LUDMXWHPHOMQHDNWLYQRVWL NRMH RGUH HQD IXQNFLMD WUHED REDYLWL GD EL PRJOD XVSMHãQR IXQNFLRQLUDWL L XVSMHãQR REDYOMDWLSRVWDYOMHQHFLOMHYH 0HWRGH GMHORYDQMD SUHGVWDYOMDMX ]DSUDYR QDþLQH QD NRML QHND IXQNFLMD RVWYDUXMH FLOMHYHVYRJDGMHORYDQMD7DNRVYDNDIXQNFLMDLPDVYRMHVSHFLILþQHPHWRGHGMHORYDQMD 3URFHGXUD GMHORYDQMD R]QDþXMH SRVWXSNH X L]YUãDYDQMX SRVORYD L ]DGDWDND RGUH HQHIXQNFLMH 2UJDQL]DFLMVND VWUXNWXUD SUHGVWDYOMD IRUPDFLMX QHNH IXQNFLMH D X RYRPH MH UDGX RUJDQL]DFLMVND VWUXNWXUD SULND]DQD VKHPDWVNL RGQRVQR JUDILþNL 7DNR VH QDMODNãH XRþDYDIRUPDFLMDLKLMHUDUKLMVNDVWUXNWXUDRGUH HQHIXQNFLMH 5DVSRGMHOD SRVORYD QDGRSXQMXMH RUJDQL]DFLMVNX VWUXNWXUX QD QDþLQ GD ]D QHNX IXQNFLMX GHILQLUD UDVSRGMHOX NRQNUHWQLK SRVORYD X VYDNRM RUJDQL]DFLMVNRM IRUPDFLML 6YH SRVORYQH IXQNFLMH X XJRVWLWHOMVNRP SRGX]HüX RVWYDUXMX VH SXWHP RUJDQL]DFLMH VOXåEL L RGMHOD6OXåEDSUHGVWDYOMDRUJDQL]DFLMVNXFMHOLQXXNRMRMVHSRYH]XMHYLãHUDGQLKPMHVWD UDGL RVWYDUHQMD ]DGDWDND IXQNFLMH =DGDWNH MHGQH IXQNFLMH PRåH VH RVWYDULYDWL X YLãH VOXåELDLVWRWDNRXMHGQRMVOXåELPRJXüHMHRVWYDULYDWL]DGDWNHYLãHIXQNFLMD7DNRQSU IXQNFLMD SURGDMH RVWYDUXMH VH VDPR X UHFHSFLML DNR KRWHO SRVOXMH VDPRVWDOQR D X VOXþDMX GD MH KRWHO X VNORSX SRGX]HüD NRMH LPD YLãH REMHNDWD SRVORYQD VH IXQNFLMD SURGDMHRVWYDUXMHLXUHFHSFLMLLXPDUNHWLQJVOXåEL8NODVLþQRPUHVWRUDQXNRMLSRVOXMH NDR VDPRVWDOQL XJRVWLWHOMVNL REMHNW QSU RVWYDUXMX VH VYH SRVORYQH IXQNFLMH DOL DNR MH UHVWRUDQ X VNORSX KRWHOD WDGD üH VH X WRP RGMHOX RVWYDULYDWL VDPR SURL]YRGQR XVOXåQDIXQNFLMDRGQRVQRGLRSURGDMQHIXQNFLMHVDPRSURGDMDMHODLSLüD 8 UDQLMLP L]ODJDQMLPD R WHKQRORJLML UDGD L RUJDQL]DFLML SRMHGLQLK XJRVWLWHOMVNLK REMHNDWD D QDSRVH KRWHOD YLGOMLYR MH GD VH L GDQDV RUJDQL]DFLMD IXQNFLMD L VOXåEL LSDN REDYOMD SR QHNLP XVWDOMHQLP VKHPDPD -HGQDNR WDNR YLGOMLYR MH GD VH X QDMYHüHP EURMXXJRVWLWHOMVNLKSRGX]HüDRVWYDUXMXVWDQGDUGQHIXQNFLMHNRMHVHX YHüRM LOL PDQMRM PMHUL LVSUHSOLüX L VDPR X ãLURNRM L GHWDOMQRM RUJDQL]DFLML UDGD L X YHOLNLP SRGX]HüLPD IXQNFLMHVXMDVQRUD]JUDQLþHQH 3URL]YRGQR XVOXåQD IXQNFLMD REXKYDüD VYH SRVORYH X VYH]L V SULSUHPRP SURL]YRGQMHVDPXSURL]YRGQMXLSUXåDQMHXVOXJD,RYDIXQNFLMDGHWDOMQLMHMHREUD HQD X SRJODYOMLPD X NRMLPD MH RSLVDQD WHKQRORJLMD SRVORYDQMD XJRVWLWHOMVNLK REMHNDWD ]D smještaj i prehranu. 1DEDYQD IXQNFLMD SUHGVWDYOMD SRþHWQX ID]X X SRVORYDQMX VYDNRJD SRGX]HüD SD WDNRLXJRVWLWHOMVNRJDD]DGDWDNMRMMHRGUHGLWLL]YRUHQDEDYHL]YUãLWLL]ERUGREDYOMDþD NROLþLQXLGLQDPLNXQDEDYNLLREXMDP]DOLKD 3RVORYLQDEDYQHVOXåEHREXKYDüDMX XWYU LYDQMHPDWHULMDOQLKSRWUHED LVWUDåLYDQMHWUåLãWDQDEDYH SUHJRYDUDQMHL]DNOMXþLYDQMHNXSRSURGDMH SUHX]LPDQMHLNRQWURODQDEDYOMHQLKUREDL


HYLGHQFLMDNRQWURODLDQDOL]DQDEDYQRJDSRVORYDQMD =DGDWDN MH QDEDYQH VOXåEH GD RVLJXUD UHGRYQX RSVNUEX SRWUHEQLP PDWHULMDOLPD uz što povoljnije uvjete. Materijali moraju biti nabavljeni u pravo vrijeme, u RGJRYDUDMXüLPNROLþLQDPDLNYDOLWHWL 2UJDQL]DFLMD QDEDYQH VOXåEH PRåH ELWL UD]OLþLWD 1DMþHãüH VH RUJDQL]DFLMD UDGL SUHPD YUVWDPD PDWHULMDOD SD VH QDEDYQD VOXåED RUJDQL]LUD X UHIHUDGH NRMH SRNULYDMX QDEDYNX SUHKUDPEHQLKQDPLUQLFDLSLüD potrošnog i pogonskog materijala WUJRYDþNHUREHL RSUHPH]DWHNXüHLLQYHVWLFLMVNRRGUåDYDQMH 8 RYDNR RUJDQL]LUDQRM QDEDYQRM VOXåEL X SRMHGLQLP UHIHUDGDPD REDYOMD VH FLMHOL SURFHVQDEDYHRGXWYU LYDQMDSRWUHEDGRL]YUãHQMDQDEDYNL,VWRWDNRDNRMHQDEDYQD VOXåED RUJDQL]LUDQD SR SRMHGLQLP REMHNWLPD WDGD SRMHGLQL UHIHUHQWL QDEDYH WDNR HU obavljaju sve poslove u vezi s nabavom za taj ili više objekata. Poznata je organizacija QDEDYQH VOXåEH L SR ID]DPD QDEDYH SUL þHPX VYDNL UHIHUHQW REDYOMD SRVORYH VDPR MHGQHID]HXSURFHVXQDEDYH 8 QDEDYQLP VOXåEDPD PRJX UDGLWL RVREH RVposobljene i školovane za ove SRVORYH %URM L VWUXNWXUD RVREOMD ]DSRVOHQRJ X QDEDYL ]DYLVL R QMHQRM RUJDQL]DFLML R YHOLþLQL XJRVWLWHOMVNRJD SRGX]HüD 6OXåERP UXNRYRGL ãHI QDEDYH NRML RUJDQL]LUD L NRRUGLQLUD UDG RVWDOLK ]DSRVOHQLND 8VNR VXUD XMH V UXNRYRGVWYRP SRGX]HüD D posebno sa šefovima proizvodnje i prodaje (marketinga). Operativne poslove nabave REDYOMDMX]DSRVOHQLFLQDEDYOMDþLNRMLPRUDMXYUORGREURSR]QDYDWLWUåLãWHQDEDYHVYH SURSLVHLX]DQFHNRMHVHRGQRVHQDSRVORYHQDEDYH 3URGDMQDIXQNFLMDREXKYDüDVYHSRVORYHYH]DQHX]SURGDMXXJRVWLWHOMVNLKXVOXJD 'HWDOMQLMHRRYRMIXQNFLMLELWüHJRYRUDXSRJODYOMXRSURGDMLXJRVWLWHOMVNLKXVOXJD .DGURYVND IXQNFLMD REXKYDüD SRVORYH X VYH]L V SULEDYOMDQMHP L XVDYUãDYDQMHP NDGURYD 9RGL EULJX R XYMHWLPD UDGD ]DSRVOHQLND L X QRYLMH YULMHPH L EULJX R ]DSRVOHQLFLPD L]YDQ UDGQRJD YUHPHQD RUJDQL]DFLMD UHNUHDWLYQLK ]DEDYQLK L VOLþQLK DNWLYQRVWL 5D]YRMQD IXQNFLMD RGQRVL VH QD LVWUDåLYDQMD X FLOMX XQDSUH HQMD L UD]YRMD SRVORYDQMD RGQRVQR UD]YRMD SURL]YRGD L XVOXJD 8 RNYLUX RYH IXQNFLMH SRVHEQR VX ]QDþDMQLSRVORYLNUDWNRURþQRJLGXJRURþQRJSODQLUDQMD 2SüD IXQNFLMD SUHGVWDYOMD ]DSUDYR YHüL EURM SRGIXQNFLMD NRMH QHNL WHRUHWLþDUL L]GYDMDMXXSRVHEQHIXQNFLMH7DNRXRYXIXQNFLMXVSDGDMXILQDQFLMVNRUDþXQRYRGVWYHQL DGPLQLVWUDWLYQRSUDYQLSRVORYLGDNWLORJUDIVNLSRVORYLLNRUHVSRQGHQFLMDEURMQLSRVORYLX W]YSRPRüQLPVOXåEDPDLWG.DRSRGIXQNFLMXXRSüRMIXQNFLMLYDåQRMHL]GYRMLWL]DVHEQX ILQDQFLMVNRUDþXQRYRGVWYHQXIXQNFLMX1DLPHMRãVHXPQRJLPSRGX]HüLPDRYDVOXåED WUHWLUD VDPR NDR VHUYLV RVWDOLK IXQNFLMD D SRVORYL VH VPDWUDMX UXWLQVNLPD =QDþDM RYH VOXåEH X VXYUHPHQLP XYMHWLPD MH L]X]HWDQ QDURþLWR DNR MH SRGX]HüH UD]YRMQR L


LQYHVWLFLMVNL RULMHQWLUDQR 6WRJD RYX VOXåEX WUHED REYH]QR L]GYRMLWL X RUJDQL]DFLMVNRM VWUXNWXULSRGX]HüDX]DVHEQXIXQNFLMXLGDWLMRMRGJRYDUDMXüL]QDþDM

)81.&,-$0$5.(7,1*$88*267,7(/-6798

8 SRVOMHGQMLK WULGHVHW JRGLQD RG VYLK JRVSRGDUVNLK VHNWRUD QDMEUåL MH UDVW LPDR VHNWRU XVOXJD âWR MH ]HPOMD UD]YLMHQLMD YHüL MH SRVWRWDN ]DSRVOHQLK X SRGUXþMX WHUFLMDUQLKGMHODWQRVWLQD SUXåDQMXXVOXJD7DNRX6$'XLGR ]DSRVOHQLK UDGLX VHNWRUX XVOXJD 7R MH UH]XOWDW SRVWLQGXVWULMVNRJ GUXãWYD D ]QDþDM RYRJD VHNWRUD gospodarstva upravo je u tome što apsorbira višak zaposlenih iz proizvodnog sektora NRMLQDVWDMHUD]YLWNRP]QDQRVWLWHKQRORJLMHLDXWRPDWL]DFLMH 8VSRUHGRVWDNYLPUD]YRMHPVHNWRUDXVOXJDQDVWDMDODMHLSRWUHEDGDVHVDJOHGDMX WUåLãQH RGQRVQR PDUNHWLQãNH SR]LFLMH SURL]YRGD L XVOXJD ]ERJ þHJD VH L L]JUDGLOD IXQNFLMDPDUNHWLQJDXVOXåQLKGMHODWQRVWL 0DUNHWLQJMHSRMDPNRMLLPDYLãH]QDþHQMD0DUNHWLQJMH HNRQRPVNLSURFHV SRVORYQDIXQNFLMD SRVORYQDNRQFHSFLMDL ]QDQVWYHQDREODVW 0DUNHWLQJ MH HNRQRPVNL SURFHV koji povezuje proizvodnju i potrošnju i RPRJXüXMHGDSURL]YRGLVWLJQXGRSRWURãDþDDLQIRUPDFLMHRSRWUHEDPDSRWURãDþDGR SURL]YR DþD 0DUNHWLQJ NDR SRVORYQD IXQNFLMD REXKYDüD VYH SRVORYH NRML VX QHRSKRGQL GD VH XVPMHUL WLMHN SURL]YRGD LOL XVOXJD RG SRGX]HüD GR SRWURãDþD 0DUNHWLQJ RPRJXüXMH SULODJRGEXFMHORNXSQHSRVORYHDNWLYQRVWLSRGX]HüDSRWUHEDPDVDGDãQMLKLSRWHQFLMDOQLK NXSDFD 7RP VH DNWLYQRãüX RVLJXUDYD L SURãLUXMH WUåLãWH 0DUNHWLQJ IXQNFLMD RGQRVQR PDUNHWLQJDNWLYQRVWLRUJDQL]LUDMXVHXSRVHEQXVOXåEXýHVWRVHPDUNHWLQJWUHWLUDNDR HILNDVQLML QDþLQ SURGDMH URED LOL XVOXJD 3URGDMD MH MHGQD RG PHWRGD SURPRFLMH D SURPRFLMD MH MHGDQ RG LQVWUXPHQDWD PDUNHWLQJ PLNVD 3URGDMD MH MHGDQ RG SRVORYD PDUNHWLQJDNDRXRVWDORPLPQRJLGUXJLSRVORYL RGQRVQRSRGIXQNFLMH0H X RVWDOLPD WRVXLLVWUDåLYDQMHWUåLãWDLVWUDåLYDQMHLUD]YRMSURL]YRGDVHUYLVNUHGLWLUDQMHNXSDFDLWG 0DUNHWLQJ NDR SRVORYQD NRQFHSFLMD ]QDþL XVPMHUHQRVW SRGX]HüD N ]DGRYROMHQMX SRWURãDþD RVWDORJ GLMHOD JRVSRGDUVWYD L GUXãWYD X RGUH HQLP XSRWUHEQLP YULMHGQRVWLPDX]RVWYDUHQMHGRELWLSURILWD 0DUNHWLQJMHL]QDQVWYHQDGLVFLSOLQDNRMDVHEDYLLVWUDåLYDQMHPVYLKDNWLYQRVWLNRMH RPRJXüXMX HILNDVQX UD]PMHQX L SRYH]LYDQMH SURL]YRGQMH L SRWURãQMH 0DUNHWLQJ NDR ]QDQRVWSRQDMSULMHND]XMHãWRVH]ELYDXVDPRPPDUNHWLQJXSUHGYL DSRVOMHGLFHDNFLMD NRMH VH RGQRVH QD PDUNHWLQJ IXQNFLMX L QD WHPHOMX WRJD XND]XMH QRVLWHOMLPD


PDUNHWLQãNLKDNWLYQRVWLLSRVORYDNDNRüHQDMEROMHRVWYDULWLFLOMQDVDGDãQMHPLEXGXüHP WUåLãWX 0DUNHWLQJMHQDVWDRGDNOHL]SUDNVHWUåLãQRJDSULYUH LYDQMDLVYRMRPXORJRPQD WUåLãWX XWMHFDR MH GD VH L]JUDGL SRVHEQD SRVORYQD ILOR]RILMD JRVSRGDUVNLK VXEMHNDWD 0DUNHWLQJMHSRGX]HWQLþNDRULMHQWDFLMDXSRVORYDQMX &MHORNXSQD DNWLYQRVW PDUNHWLQJD ELOR NDR SRVORYQH ILOR]RILMH NRQFHSFLMH LOL SRGX]HWQLþNH RULMHQWDFLMH RNUHQXWD MH WUåLãWX $ VDPR WUåLãWH LPD YUOR PQRJR RELOMHåMD 7UåLãWH PRåH ELWL ]HPOMRSLVQL SRMDP NDGD VH PLVOL QD JUDG UHJLMX LOL ]HPOMX 7UåLãWH PRåHELWLGRPDüHLOLLQR]HPQRLWG6DVWDMDOLãWDSROLWLþNHHNRQRPLMHLPDNURHNRQRPVNH WHRULMHWUåLãWHMHPMHVWRQDNRMHPXVHVXVUHüXSRQXGDLSRWUDåQMDUREDLXVOXJD 6WUXNWXUDWUåLãWDVHVDVWRMLRG WUåLãQLKVXEMHNDWDNXSDFDSURGDYDþDLWUåLãQLKLQVWLWXFLMD L WUåLãQLKYH]DL]PH XWUåLãQLKVXEMHNDWD 7R]QDþLGDPRUDSRVWRMDWLRGUH HQLSURVWRUNRMLVHRGQRVLQDWUåLãWHGDVHQDWRP SURVWRUXSRMDYOMXMXNRQNUHWQHUREHLXVOXJHVFLOMHPGDVHSURGDMXRGQRVQRNXSHLGDV MHGQH VWUDQH PRUDMX SRVWRMDWL SURGDYDþL NRML SURGDMX UREH LOL XVOXJH L V GUXJH VWUDQH NXSFLNRMLVXVSUHPQLNXSLWLSRQX HQHUREHLOLXVOXJH7UåLãQHLQVWLWXFLMHLPDMX]DGDWDN olakšati razmjenu, u te se institucije mogu ubrojiti: transport, skladišta, marketing, UD]QHXVOXJHSRVUHGQLFLXNXSRSURGDMLLWG 7UåLãWH GDNOH SUHGVWDYOMD VNXS RGQRVD SRQXGH L SRWUDåQMH RGQRVQR SRVHEDQ REOLNRUJDQL]DFLMHXNRMRMVHSRVUHGVWYRPQRYFDREDYOMDUD]PMHQDPDWHULMDOQLKGREDUD LOLXVOXJD 7UåLãWHXJRVWLWHOMVNLKXVOXJDSURPDWUDQRVDVSHNWDWHULWRULMDQDNRMHPXVHQXGHL SURGDMX XVOXJH PRåH ELWL XåH L ãLUH $NR VH WUåLãWH RJUDQLþXMH QD X]DN WHULWRULM QSU JUDGD L VO WDGD JRYRULPR R ORNDOQRP WUåLãWX D DNR VH WUåLãWH SRNODSD V WHULWRULMHP ]HPOMH RQGD JRYRULPR R QDFLRQDOQRP LOL GRPDüHP XJRVWLWHOMVNRP WUåLãWX 5D]OLND L]PH XORNDOQRJLQDFLRQDOQRJWUåLãWDMHXãLULQLXVOXJDNRMHVHQXGH7DNRQSUGRNVH QD ORNDOQRP WUåLãWX SUHWHåLWR QXGH XVOXJH SUHKUDQH QD QDFLRQDOQRP L ãLUHP WUåLãWX QXGHVHMRãLXVOXJHVPMHãWDMD7RMHORJLþQRMHUORNDOQRVWDQRYQLãWYRQHPDLQWHUHVD]D uslugom smještaja. 0H XQDURGQR WUåLãWH XJRVWLWHOMVNLK XVOXJD ãLre je od nacionalnog i pokriva više ]HPDOMD SD L NRQWLQHQDWD .DR ãWR VH YLGL WUåLãWH XJRVWLWHOMVNLK XVOXJD YUOR MH ãLURNR L WHãNRMHRGUHGLWLQMHJRYHJUDQLFH3RGUXþMDVNRMLKVHMDYOMDSRWUDåQMD]DXJRVWLWHOMVNLP uslugama sve se više šire, a isto tako sYRMRP SRQXGRP MDYOMDMX VH QRYH SRVORYQH XJRVWLWHOMVNHMHGLQLFHLRUJDQL]DFLMH


352'$-$8*267,7(/-6.,+86/8*$

&LOMVYDNRJXJRVWLWHOMVNRJSRGX]HüD MH ]DGRYROMHQMHSRWUHEDL ]DKWMHYDSRWURãDþD – JRVWLMX L RVWYDUHQMH PDNVLPDOQH GRELWL 7R PH XWLP QLMH ODNR RVWYDULWL MHU VH SRVORYDQMHRGYLMDXYUORVORåHQLPXYMHWLPD3RGX]HüHJRWRYRGDLQLMHXVWDQMXXWYUGLWLL GHILQLUDWL WUåLãQL SRWHQFLMDO RGQRVQR YHOLþLQX SRWUDåQMH XJRVWLWHOMVNLK XVOXJD V MHGQH VWUDQH L YUOR UD]YLMHQX SRQXGX XJRVWLWHOMVNLK XVOXJD V GUXJH VWUDQH =RUQLMLP SURPDWUDQMHP SRVORYDQMD XJRVWLWHOMVNLK SRGX]HüD XRþDYD VH GD MH SUHGPHW UDGD L SRVORYDQMD NRG VYLK LVWL LOL VOLþDQ L GD VH SRMDYOMXMX QD SULEOLåQR LVWRP WUåLãWX =DWR üH QDMEROMH UH]XOWDWH RVWYDULYDWL VDPR RQL NRML SRVOXMX VXYUHPHQR L NRML SUXåDMX QDMNYDOLWHWQLMH XVOXJH $ NDNR üH XJRVWLWHOMVND SRGX]HüD RVWYDULWL WDM FLOM" Tako što se PRUDMXSULGUåDYDWLVOMHGHüLKSULQFLSD RVLJXUDWLSURGDMXQDMEROMLKSURL]YRGDLXVOXJD SRQXGLWLSURL]YRGHLXVOXJHVLJXUQLPSRWURãDþLPD SRQXGLWLXSUDYRYULMHPH SRQXGLWLQDSUDYRPPMHVWXL SRQXGLWLX]SULKYDWOMLYXFLMHQX 'DELSRGX]HüHPRJORUHDOL]LUDWLRYHWHPHOMQHSULQFLSHNRMLRVLJXravaju uspješno i UHQWDELOQRSRVORYDQMHPRUDQDMSULMHLPDWLVD]QDQMDR REXMPXXVOXJDNRMHWUDåLORNDOQRVWDQRYQLãWYRGRPDüLLVWUDQLWXULVWL VWUXNWXULXVOXJDL NYDOLWHWLXVOXJDNRMHQXGHGUXJLLNRMDVHNYDOLWHWDWUDåL $NR MH WUåLãWH LVWUDåHQR QD QDþLQ GD VX SURQD HQL RGJRYRUL QD VYD SUHWKRGQD SLWDQMD ]QDWQR MH RODNãDQR SODQLUDQMH DVRUWLPDQD XVOXJD NRMH üH VH SRQXGLWL SRWURãDþLPD $VRUWLPDQ VH SODQLUD SR åHOMDPD L ]DKWMHYLPD SRWURãDþD D FLMHQH VH XWYU XMXQDWHPHOMXREXMPDSRWUDåQMHLXWMHFDMDNRQNXUHQFLMH.DNRXJRVWLWHOMVNHXVOXJH QLVXXYLMHNQHRSKRGQHWDNRMHLSRWUDåQMD]DRYLPXVOXJDPDYUORRVMHWOMLYDQDSURPMHQH FLMHQD ,VWUDåLYDQMH WUåLãWD QD SRGUXþMX FLMHQD D WR ]QDþL LVWUDåLYDQMH NXSRYQH PRüL SRWURãDþD L FLMHQD NRQNXUHQFLMH SUHWHåLWR XWMHþH QD SROLWLNX FLMHQD VYDNRJD SRMHGLQRJ XJRVWLWHOMVNRJSRGX]HüD 3URGDMDXJRVWLWHOMVNLKSURL]YRGDLXVOXJDQDMYDåQLMDMHID]DXSURFHVXSRVORYDQMD 1DþLQSURGDMHNRMLüHVHSULPLMHQLWLRYLVLWüHRYUVWLXVOXJDNRMHVHSUXåDMX1DMþHãüHVH NRULVWHGYDNDQDODSURGDMH SURGDMDSXWHPSRVUHGQLNDXQDSULMHGL QHSRVUHGQDSURGDMDSXWHPSURGDMQRJRVREOMDSRGX]HüD 3URGDMD SXWHP SRVUHGQLND YUãL VH SUHNR DJHQFLMD L WR QD WHPHOMX ]DNOMXþHQRJ XJRYRUD R SRVORYQRM VXUDGQML 3URGDMD VH REDYOMD SUHNR GRPDüLK L PH XQDURGQLK DJHQFLMDDOLLSUHNREURMQLKSURPHWQLKRUJDQL]DFLMD1DNQDGD]DRYDNDYQDþLQSURGDMH MHSURYL]LMD


1HSRVUHGQX SURGDMX XJRVWLWHOMVNLK XVOXJD REDYOMD SURGDMQRXVOXåQR RVREOMH XJRVWLWHOMVNRJD SRGX]HüD RUJDQL]LUDQR X RGMHOH UHFHSFLMD LOL UHVWRUDQ 1DþLQ SURGDMH RYLVL L R QDþLQX REDYOMDQMD XVOXJH MHU þHVWR SURFHV SURGDMH L XVOXåLYDQMD SUHGVWDYOMD MHGLQVWYHQSURFHVLQHPRåHVHGLMHOLWLXGYLMHID]H1DMþHãüLMHWRVOXþDMNRGSURGDMHMHOD L SLüD GRN MH SURGDMD VPMHãWDMQLK NDSDFLWHWD PRJXüD XQDSULMHG L QDNRQ NRULãWHQMD XVOXJD 'MHODWQLFL NRML REDYOMDMX SURGDMQRXVOXåQX GMHODWQRVW PRUDMX ELWL RVSRVREOMHQL ]D RYXYUVWXYUORRGJRYRUQLKLVSHFLILþQLKSRVORYD2QLSUYLGROD]HXNRQWDNWVJRVWLPDSD VHSUHNRQMLKGRELYDGRMDPRXJRVWLWHOMVNRPSRGX]HüX2YRRVREOMHXVYDNRPWUHQXWNX PRUDLPDWLQDXPXL]UHNXJRVWMHXYLMHNXSUDYX 2UJDQL]DFLMD VOXåEH SURGDMH X XJRVWLWHOMVNRP SRGX]HüX PRåH ELWL UD]OLþLWD 1DMMHGQRVWDYQLMD MH NDGD NDR X KRWHOLMHUVWYX SURGDMX REDYOMD UHFHSFLMVNR RGMHOMHQMH 1HãWRVORåHQLMLREOLNRUJDQL]DFLMHMHNDGDMHSURGDMQDVOXåEDRUJDQL]DFLMVNLSRVWDYOMHQD X NRPHUFLMDOQRP VHNWRUX 0H XWLP NODVLþQD RUJDQL]DFLMD NRPHUFLMDOQRJ VHNWRUD REXKYDüD SRVORYH QDEDYH L SURGDMH SD MH PRJXüH MHGQX RG RYLK IXQNFLMD ]DSRVWDYLWL ]ERJPQRJLKSUREOHPDNRMLVHPRJXSRMDYLWLXMHGQRPLOLGUXJRPRGMHOMHQMX2VLPWRJD LUXNRYRGLWHOMNRPHUFLMDOQRJVHNWRUDQHPRåHVHSRGMHGQDNRSRVYHWLWLLMHGQLPLGUXJLP SRVORYLPDDSRVORYLSRQXGHLSRWUDåQMH]DKWLMHYDMXQHSUHNLGQXDNWLYQRVW=ERJWRJDVH X YHüLP XJRVWLWHOMVNLP SRGX]HüLPD IRUPLUD SRVHEQD VOXåED SURGDMH NRMD X VYRP sastavu ima rukovoditelja prodaje i više referenatDSURGDMH8SRMHGLQLPXJRVWLWHOMVNLP SRGX]HüLPD VOXåED SURGDMH RVLP SRVORYD SURQDODåHQMD SRWURãDþD L XJRYDUDQMD SURGDMHREDYOMDLSRVORYHLVWUDåLYDQMDWUåLãWDLHNRQRPVNHSURSDJDQGH ,SDNVXYUHPHQDXJRVWLWHOMVNDSRGX]HüDSURGDMXWUHWLUDMXVDPRNDRGLRDNWLYQRVWL XVNORSXPDUNHWLQJVHNWRUD=DGDWDNMHPDUNHWLQJVHNWRUDSRYH]DWLVYHSRVORYHYH]DQH X]RGQRVHVSRWURãDþLPDLWUåLãWHPXRSüHDSRVHEQR LVWUDåLYDWLWUåLãWHSURGDMH SODQLUDWLFLMHQHXVOXJD RUJDQL]LUDWLLREDYOMDWLHNRQRPVNXSURSDJDQGXL SURGDYDWLXJRVWLWHOMVNHXVOXJH 9ULMHPH VQDåQH NRQNXUHQFLMH ]DKWLMHYD RG VYDNRJ ]DSRVOHQRJ X XJRVWLWHOMVNRP SRGX]HüX GD WUDåL L LVNRULVWL VYDNX SULOLNX ]D SRYHüDQMH SURGDMH ãWR RPRJXüDYD L SRYHüDQMH REXMPD SRVORYDQMD 3RYHüDQMH REXMPD SRVORYDQMD ]DYLVL R NRRUGLQLUDQRP SURJUDPXSURGDMHSURPRFLMHRGQRVDVMDYQRãüXHNRQRPVNHSURSDJDQGHLSXEOLFLWHWD 6YL RYL SURJUDPL PRUDMX ELWL XVNOD HQL X UHDOL]DFLML PDUNHWLQãNH VWUDWHJLMH PRUDMX VH LVSUHSOLWDWL L SURåLPDWL SD MH WHãNR XVWYUGLWL JGMH VYDNL RG QMLK ]DSRþLQMH D JGMH završava. Dobra organizacija marketinških aktivnosti takav odnos uzima kao prednost MHUVDPRVNODGXUHDOL]DFLMLRYLKSURJUDPDPRåHRVLJXUDWLRVWYDUHQMHPDUNHWLQJWDNWLNHL PDUNHWLQJVWUDWHJLMH


(.21206.$3523$*$1'$,0$5.(7,1*0,.6

(NRQRPVNDSURSDJDQGDSUHGVWDYOMDSRVORYQXDNWLYQRVWXJRVWLWHOMVNRJDSRGX]HüD XVPMHUHQX QD VWLPXOLUDQMH SRWUDåQMH SURL]YRGD L XVOXJD 3R VDGUåDMX HNRQRPVND MH SURSDJDQGD DNWLYQRVW NRMX þLQL QL] SRVWXSDND L PHWRGD V SRPRüX NRMLK SRGX]HüH XVSRVWDYOMD NRPXQLNDFLMXV SRWHQFLMDOQLPNXSFLPD RGQRVQR SRWURãDþLPD (NRQRPVND SURSDJDQGDMHVDPRMHGDQRGREOLNDSURPRWLYQLKDNWLYQRVWLSRGX]HüD 6YRMLP VDGUåDMHP HNRQRPVND MH SURSDJDQGD REOLN NRPXQLFLUDQMD X NRMHP SRGX]HüH SUHGVWDYOMD L]YRU LQIRUPDFLMD D VDPD LQIRUPDFLMD GDQD MH X REOLNX SURSDJDQGQH SRUXNH NUHLUDQH QD SRVHEDQ QDþLQ WH VH SXWHP VUHGVWDYD PDVRYQRJ LQIRUPLUDQMDGLVWULEXLUDGRSRWHQFLMDOQLKSRWURãDþD&LOMMHHNRQRPVNHSURSDJDQGH XWMHFDWLQDSURGDMX NRULVWLWLPDVRYQRLSRVUHGQRNRPXQLFLUDQMH RVWYDULWLSR]LWLYQHHIHNWHQDXORåHQDVUHGVWYDXSURSDJDQGX 8ORJDHNRQRPVNHSURSDJDQGHXXJRVWLWHOMVNRPSRGX]HüXMHSULGRELYDQMHNXSDFD za korištenje ugostiteljskih usluga. Cilj je da se efikasnom ekonomskom propagandom SRYHüD SURGDMD L RVWYDUL EROML SRVORYQL UH]XOWDW =DWR üH SRGX]HüH NRMH LPD EROMH RUJDQL]LUDQX PDUNHWLQJ VOXåEX L X QMRM SRGIXQNFLMX HNRQRPVNH SURSDJDQGH ]DVLJXUQR SULYXüLYHüLEURMSRWURãDþD (NRQRPVNDSURSDJDQGDVHNDRLVYDNDGUXJDSRVORYQDDNWLYQRVWWUHEDSODQLUDWL 8QDSULMHGVHPRUD]QDWLNRMDüHVHSURSDJDQGQDVUHGVWYDNRULVWLWLSODNDWSURVSHNWLOL NDWDORJLVO NDNRüHVHRYDVUHGVWYDGLVWULEXLUDWLLNROLNRüHWDDNWLYQRVWNRãWDWL 6YHYHüDNRQNXUHQFLMDQDWUåLãWXXJRVWLWHOMVNLKXVOXJDLVYHYHüL]DKWMHYLSRWURãDþD GRYRGH XJRVWLWHOMVND SRGX]HüD X VLWXDFLMX GD EH] HNRQRPVNH SURSDJDQGH QH PRJX RVLJXUDYDWL RSVWDQDN =DWR MH åLYRWQR YDåQR GD VH SRQXGH LQIRUPDFLMH L REDYLMHVWH SRWURãDþLDQDURþLWRWXULVWLNRMLVXIL]LþNLXGDOMHQLRGSRGX]HüDVXVOXJDPDNRMHLPVH PRJX SUXåLWL 2YH VH LQIRUPDFLMH PRJX SUXåDWL QD UD]OLþLWH QDþLQH D XJRVWLWHOMVND SRGX]HüDVHQDMþHãüHVOXåHFMHQLNRPNDRL]YRURPUHOHYDQWQLKLQIRUPDFLMD2QLVDGUåH VYH SRWUHEQH LQIRUPDFLMH NRMH LQWHUHVLUDMX SRWURãDþH D SRVHEQR WXULVWH =D WXULVWLþNR WUåLãWHFMHQLFLVHWLVNDMXQDQDMPDQMHWULVYMHWVNDMH]LNDDFLMHQHVHREMDYOMXMXXQHNROLNR VYMHWVNLKYDOXWD &LOM MH VYDNRJD SRGX]HüD PDNVLPDOQR RYODGDWL WUåLãWHP XJRVWLWHOMVNLK XVOXJD 7DM se cilj ostvaruje korištenjem marketinških aktivnosti i kombinacijom instrumenata NRMLPD XWMHþH QD UHDOL]DFLMX WLK DNWLYQRVWL 7X NRPELQDFLMX LQVWUXPHQDWD QD]LYDPR PDUNHWLQJPLNVRP 8 IRUPXOLUDQMX VYRMH SRVORYQH SROLWLNH SURJUDPD SODQRYD L VWUDWHJLMH SRGX]HüD NRULVWH UD]OLþLWH LQVWUXPHQWH NRML SRMHGLQDþQR LOL X NRPELQDFLML V GUXJLPDWUHEDMXRPRJXüLWLRVWYDUHQMHWLKFLOMHYD1DMEROMDMHRQDNRPELQDFLMDPDUNHWLQJ PLNVD NRMD X] ]DGRYROMHQMH SRWUHED SRWURãDþD YRGL L RVWYDUHQMX FLOMHYD SRVORYDQMD SRGX]HüD 3UDNVD MH SRND]DOD GD NRPELQDFLMD LQVWUXPHQDWD PDUNHWLQJPLNVD GDMH QDMEROMH UH]XOWDWHNDGVHNRULVWHVOMHGHüLLQVWUXPHQWL


SURL]YRG FLMHQD NDQDOLSURGDMHL SURPRFLMD .RULãWHQMH X NRPELQDFLML RYD þHWLUL LQVWUXPHQWD XYLMHN GDMH EROMH UH]XOWDWH QHJR RVODQMDQMHQDVDPRMHGDQLQVWUXPHQWSRVHEQRXGXJRURþQRMVWUDWHJLML=DWRVHXWHRULML NDGDVHUD]PDWUDXWMHFDMNRPELQDFLMHRYDþHWLULLQVWUXPHQWDVYHYLãHJRYRULR SURL]YRGQRPPLNVX FMHQRYQRPPLNVX GLVWULEXFLMVNRPPLNVXL SURPRWLYQRPPLNVX 3URL]YRGMHWHPHOMQLLQVWUXPHQWPDUNHWLQJD, a sastoji se od brojnih varijabli kao što VXOLQLMDVHUYLVPDUNDLGUXJH &LMHQDMHQRYþDQLL]UD]YULMHGQRVWLSURL]YRGDLOLXVOXJD&LMHQDþHVWRLPDSUHVXGQX XORJXXSURGDMLSURL]YRGDLXVOXJD .DQDOL SURGDMH NDR PLNV REXKYDüDMX PUHåX NDQDOD SURGDMH 0UHåX þLQH PDORSURGDMD YHOHSURGDMD VNODGLãWHQMH ]DOLKH L VOLþQR 1DYHGHQH YDULMDEOH NDQDOD SURGDMHLPDMX]DGDWDNGDVHSURL]YRGLLXVOXJHãWRSULMHSULEOLåHSRWURãDþLPD 3URPRFLMD X PDUNHWLQJX SUHGVWDYOMD QDþLQ PDVRYQRJD NRPXQLFLUDQMD V SRWURãDþLPD UDGL VWLPXOLUDQMD L XQDSUH HQMD SURGDMH 3XWRYL ]D XVSMHãQX SURPRFLMX SURL]YRGD L XVOXJD VX PQRJREURMQL GLUHNWQL NRQWDNW V NXSFLPD GHPRQVWUDFLMD SURL]YRGD L XVOXJD GHJXVWDFLMD XUH HQMH SURGDMQR XVOXåQLK SURVWRUD SURSDJDQGD SXWHPVUHGVWDYDLQIRUPLUDQMDLWG 3URPRFLMD GDNOH REXKYDüD SURSDJDQGX XQDSUH HQMH SURGDMH NRPXQLNDFLMH V MDYQRãüXãWRVYHRODNãDYDSURGDMX 6YL LQVWUXPHQWL NRML VH NRULVWH X PDUNHWLQJPLNVX VX SURPMHQMLYH YHOLþLQH 1MLKRYRP NRPELQDFLMRP SRGX]HüH SRVWLåH VYRMH PDUNHWLQãNH FLOMHYH D RSWLPDOQRVW QMLKRYHXSRWUHEHSRVWLåHVHWDNRGDHIHNWLEXGXYHüLRGWURãNRYD .DNRMHWUåLãWHNDRLVYHRGQRVLXQMHPXSURPMHQMLYRWDNRLSRGX]HüHVWDOQRWUDåL QRYXLHILNDVQLMXNRPELQDFLMXPDUNHWLQJPLNVD3RåHOMQDMHWDNYDNRPELQDFLMDNRMDLPD GXJRURþQLMDRELOMHåMD (ILNDVQR YR HQMH PDUNHWLQãNH SROLWLNH PRJXüH MH RVWYDULWL VHJPHQWDFLMRP WUåLãWD 6HJPHQWDFLMD VH XYLMHN REDYOMD NDGD VH WUåLãWH VDVWRML RG GYD LOL YLãH NXSFD SD RQD SUHGVWDYOMD SRGMHOX NXSDFD QD RGUH HQH JUXSH RGQRVQR WUåLãQH GLMHORYH &LOM VHJPHQWDFLMHWUåLãWDMHXRþDYDQMHLXWYU LYDQMHUD]OLNDL]PH XNXSDFDãWRMHSRVHEQR YDåQR X YR HQMX HILNDVQH PDUNHWLQãNH SROLWLNH 3UL YR HQMX RYH SROLWLNH PRUD VH ELWL UDFLRQDODQLRGUHGLWLRSWLPDODQEURMWUåLãQLKVHJPHQDWD1LMHXSXWQRLüLXNUDMQRVWWDNR GD VYL NXSFL SUHGVWDYOMDMX MHGDQ VHJPHQW LOL VH VYDNL NXSDF WUHWLUD NDR SRVHEDQ VHJPHQW


.RULVWLVHJPHQWDFLMHWUåLãWDVYRGHVHQDVOMHGHüH SRGX]HüHEUåHLODNãHXRþDYDSUREOHPHQDWUåLãWXLHILNDVQLMHNRULVWL PDUNHWLQJNDRVWUDWHJLMX SRGX]HüHPRåHL]YUãLWLRSWLPDOQXDORNDFLMXPDUNHWLQJEXGåHWDVPDQMLWL troškove) i QDED]LVHJPHQWDFLMHWUåLãWDSRGX]HüHPRåHREDYOMDWLILQLMDSREROMãDQMD VYRMLKSURL]YRGDLXVOXJD 6HJPHQWDFLMDWUåLãWDNDRSULVWXSLVWUDåLYDQMXWUåLãWDLPD]DFLOMRWNULYDQMHVWYDUQLK SUREOHPDSRMHGLQLKJUXSDLOLVHJPHQDWDXQXWDURGUH HQDWUåLãWDXRGUH HQRPYUHPHQX L QMLKRYR ]DGRYROMDYDQMH X] RVWYDULYDQMH SODQLUDQLK ILQDQFLMVNLK L RVWDOLK PDWHULMDOQLK L GUXãWYHQLKNRULVWL]DSRGX]HüH

3/$1,5$1-(88*267,7(/-6798

3ODQLUDQMH MH PLVDRQL SURFHV L VYMHVQD GMHODWQRVW ]DVQRYDQD QD ]QDQRVWL 3ODQLUDQMH MH WUDåHQMH L L]ERU åHOMHQLK L RVWYDULYLK FLOMHYD L ]DGDWDND X SUHGVWRMHüHP NUDüHP LOL GXåHP UD]GREOMX 3ODQLUDQMH MH UD]UDGD QDþLQD NRMLPD VH WL FLOMHYL L ]DGDFL PRJXRVWYDULWLNDRLXVNOD LYDQMHDNFLMDQRVLWHOMDJRVSRGDUVNHGMHODWQRVWLXSRGX]HüX 3ODQLUDQMH SUHGVWDYOMD SUYX IXQNFLMX XSUDYOMDQMD L UXNRYR HQMD 2QR SUHGVWDYOMD NRQWLQXLUDQ SURFHV L VWDOQX GMHODWQRVW X RNYLUX NRMH VH GRQRVH RGOXNH R FLOMHYLPD VWUDWHJLMLLWDNWLFLUDGLSRVWL]DQMDWHPHOMQRJFLOMD=ERJWRJDMHSODQLUDQMHSUYDLWHPHOMQD IXQNFLMDPHQDGåPHQWDMHUSODQLUDQMHP]DSRþLQMHSURFHVPHQDGåPHQWDXSRGX]HüX 3ODQLUDQMH]DYLVLRQL]XþLPEHQLNDDWLþLPEHQLFLPRJXELWLXQXWDUQMLLYDQMVNL1D YDQMVNH þLPEHQLNH SRGX]HüH WHãNR LOL QLNDNR PRåH XWMHFDWL SD VH X SUDYLOX QMLPD SULODJR XMH 3RG WLP þLPEHQLFLPD SRGUD]XPLMHYDPR JRVSRGDUVNX SROLWLNX XYMHWH QD WUåLãWXLGUXJRDRGXQXWDUQMLKQDMYDåQLMLVXWHKQLþNLLRUJDQL]DFLMVNLþLPEHQLFL .DGD VH UDGL R YUHPHQVNLP UD]GREOMLPD ]D NRMD VH GRQRVH SODQRYL SODQLUDQMH GLMHOLPRQDNUDWNRURþQRVUHGQMRURþQRLGXJRURþQR 3ODQLUDQMH PRåH ELWL RSHUDWLYQR L VWUDWHãNR 2SHUDWLYQR SODQLUDQMH RGQRVL VH QD WHNXüHSRVORYDQMHLX SUDYLOXMHWRNUDWNRURþQRSODQLUDQMH6WUDWHãNRSODQLUDQMHRGQRVL VHQDGXåHYUHPHQVNRUD]GREOMHSDVXWXUHGRYLWRUDGLRSODQRYLPDUD]YRMDLOLQHNLP WHNXüLP SODQRYLPD NRML LPDMX VWUDWHãNR ]QDþHQMH ]D SRGX]HüH QSU SODQ QRYRJ SURL]YRGDSURPRFLMHLOLQHNLKGUXJLK]QDþDMQLKPDUNHWLQãNLKDNWLYQRVWL 0HWRGRORJLMD SODQLUDQMD SUHGVWDYOMD VNXS DQDOLWLþNLK SRVWXSDND PHWRGD L WHKQLND NRMHVHSULPMHQMXMXXSURFHVXL]UDGHSODQRYD0HWRGRORJLMDSODQLUDQMDVDGUåLUHGRVOLMHG L YULMHPH L]UDGH SRMHGLQLK SODQRYD QMLKRY VDGUåDM L QRVLWHOMH L]UDGH SODQRYD ,]ERU PHWRGD ]D L]UDGX SODQRYD ]DYLVL R REOLNX SODQLUDQMD QDþLQX GRQRãHQMD RGOXND L PDWHULMDOQLP XYMHWLPD X NRMLPD SRGX]HüH SRVOXMH 3RVWRMH L YDQMVNL þLPEHQLFL NRML XWMHþXQDSODQLUDQMHDXYH]LVXVGUXãWYHQRJRVSRGDUVNLPVXVWDYRP]HPOMHXNRMHP SRGX]HüH SRVOXMH 7DNR X ]HPOMDPD VRFLMDOLVWLþNRJ VXVWDYD X NRMLPD MH SUHYODGDYDR


DGPLQLVWUDWLYQRbirokratski sustav, još uvijek postoji sustav centraliziranog planiranja u NRMHPXSRGX]HüHQHPDSRWSXQXDXWRQRPLMXXSODQLUDQMX 3URFHV SODQLUDQMD ]DSRþLQMH SULNXSOMDQMHP UHOHYDQWQLK LQIRUPDFLMD R SUHWKRGQLP ]ELYDQMLPD NRMD LPDMX ]QDþDMQRJ XWMHFDMD QD QDVWXSDMXüH UD]GREOMH 8 SURFHVX planiranja postavljaju se alternativna rješenja i odabiru najpovoljnija. 8 XJRVWLWHOMVNRPSRGX]HüXSODQRYHGLMHOLPRQDRSüHLSRMHGLQDþQH1DMþHãüHVH GRQRVL MHGDQ RSüL L YLãH SRMHGLQDþQLK SODQRYD 3RMHGLQDþQL SODQRYL RGQRVH VH QD WHPHOMQH SRVORYQH IXQNFLMH SD WDNR PRJX ELWL SODQRYL UHDOL]DFLMH QDEDYH LQYHVWLFLMD NDGURYDILQDQFLMVNLSODQLEURMQLGUXJL 3ODQUHDOL]DFLMHMHGDQMHRGWHPHOMQLKSODQRYDXJRVWLWHOMVNRJSRGX]HüD2YDMSODQ X GUXJLP QDURþLWR LQGXVWULMVNLP SRGX]HüLPD QD]LYD VH SODQ SURL]YRGQMH 8 XJRVWLWHOMVNRP SRGX]HüX SURL]YRGQMX MH QHPRJXüH RGYRMLWL RG SURGDMH SD VH ]DWR L L]UD XMH RYDM VSHFLILþDQ SODQ 3ODQ UHDOL]DFLMH SUHGYL D YUVWH L NROLþLQH SURL]YRGD L XVOXJD NRMH üH 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 naviše LOL QDQLåH RYLVQR R SURFLMHQMHQLP XYMHWLPD SURPMHQD SRVORYDQMD QDURþLWR WUåLãQLK XYMHWD 3ODQ UHDOL]DFLMH PRUD VDGUåDYDWL SRGDWNH R NROLþLQL SURL]YRGD L XVOXJD NRML VX SUHGYL HQL]DSURGDMXSODQLUDQHFLMHQHLGLQDPLNXUHDOL]DFLMH 3ODQQDEDYHVDGUåLNROLþLQHLYUVWHPDWHULMDODLUREDNRMHüHELWLSRWUHEQRQDEDYLWL UDGL RVWYDUHQMD SODQD UHDOL]DFLMH .RG L]UDGH RYRJ SODQD SRVHEQR VH YRGL EULJD R YUHPHQX L NROLþLQDPD R SRWUHEQLP ]DOLKDPD R UDVSRORåLYLP REUWQLP VUHGVWYLPD LWG 9DåQRVW SODQD QDEDYH ]D XJRVWLWHOMVNR SRGX]HüH RGQRVL VH QD VH]RQVNL NDUDNWHU SRVORYDQMD SD VH VYLP HOHPHQWLPD SODQLUDQMD QDEDYH SULGDMH L]X]HWDQ ]QDþDM =DQHPDULYDQMH ELOR NRMHJD GLMHOD SODQD QSU WUDQVSRUWD NROLþLQD ]DOLKD L VO PRåH GXJRURþQRX]URNRYDWLYHOLNHãWHWHXFMHORNXSQRPSRVORYDQMX 3ODQLQYHVWLFLMDSUHGYL DXODJDQMDXRVQRYQDLREUWQDVUHGVWYDVDVYUKRP]DPMHQH LOLSRYHüDQMDNDSDFLWHWD6DGUåDYDPRJXüQRVWLSRGX]HüDXLQYHVWLUDQMXYODVWLWLK VUHGVWDYD L RQLK NRMD WUHED SRVXGLWL WH XWYU XMH GLQDPLNX YUDüDQMD SRVX HQLK VUHGVWDYD 2YDM SODQ X MHGQRP GLMHOX VDGUåDYD L plan korištenMD NDSDFLWHWD MHU VH QD WHPHOMX WRJ SODQD L PRåH XVWYUGLWL VWXSDQM LVNRULãWHQRVWL NDSDFLWHWD L SODQLUDWL QMLKRYR REQDYOMDQMHRGQRVQR]DPMHQD 3ODQ NDGURYD SUHGYL D NROLNR üH ELWL SRWUHEQR RVLJXUDWL ]DSRVOHQLND UDGL RVWYDUHQMD SODQLUDQH SURL]YRGQMH L XVOXJD L QMLKRYH SURGDMH 3ODQRP VH XWYU XMH EURM L NYDOLILNDFLMD SRWUHEQLK NDGURYD 2YDM MH SODQ YDåDQ ]D XJRVWLWHOMVNR SRGX]HüH MHU VH PRUD XYDåDYDWL VYD SUREOHPDWLND RVLJXUDQMD SRWUHEQLK UDGQLND ]D YULMHPH VH]RQH posebno stoga što je kvalificiranaUDGQDVQDJD]DLQWHUHVLUDQD]DWUDMQRDQHVH]RQVNR zapošljavanje. )LQDQFLMVNL SODQ SUHGYL D UH]XOWDWH FMHORNXSQD SRVORYDQMD 2YLP SODQRP SUHGYL DMXVHSRWUHEQDILQDQFLMVNDVUHGVWYDUDGLRVWYDUHQMDSODQDUHDOL]DFLMH3ODQLUDVH ILQDQFLMVNL UH]XOWDW NRML üH VH RVWYDULWL SODQLUDQRP SURGDMRP SURL]YRGD L XVOXJD NDR L UDVSRGMHODSUHPDXGMHOX GRELWLSRSRMHGLQLPGLMHORYLPDSRGX]HüD


=D XVSMHãQR L]YUãHQMH SODQVNLK ]DGDWDND YDåQR MH YRGLWL SUHFL]QX HYLGHQFLMX L REDYOMDWL DQDOL]X RVWYDUHQLK UH]XOWDWD 2VWYDUHQMH SODQD RGYLMD VH X] YHüD LOL PDQMD RGVWXSDQMDSDMHQDYULMHPHYDåQRXWYUGLWLX]URNHPRJXüLKRGVWXSDQMD7DNRMHQSUQD RVQRYLKRWHOVNRJDåXUQDODPRJXüHVYDNRGQHYQRSUDWLWLRVWYDUHQMHSODQDLVNRULãWHQRVWL smještajnih kapaciteta i realizaciMXSURGDQLKREURNDKUDQHLSLüD $QDOL]DSODQDXWYUGLWüHX]URNHLUD]ORJHPRJXüLKSODQVNLKRGVWXSDQMDREDYOMDVH WLMHNRPSRVORYDQMDLREYH]QRQDNUDMXSODQVNRJUD]GREOMD

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

6XYUHPHQLUD]YLWDNSRGX]HüDWHPHOMLVHQDXYR HQMXLQRYDFLMDSURL]YRGDLXVOXJD produktivnih programa i usavršavanja tehnologije rada, što podrazumijeva i velike LQYHVWLFLMH 7R ]DKWLMHYD L]JUDGQMX VXVWDYD RUJDQL]LUDQMD L YUHGQRYDQMD LQYHQWLYQRJD UDGDNDRQDMNYDOLWHWQLMHJþLPEHQLNDVWUDWHJLMHUD]YRMDSRGX]HüD Tehnološka revolucija koja je zahvatila svijet ne mimoilazi ni ugostiteljsku GMHODWQRVW8WRPNROXWHKQRORãNHUHYROXFLMHVYDWNRWUDåLVYRMHPMHVWRSULþHPXUD]YLMHQL GLR VYLMHWD QDVWRML ]DGUåDWL L RMDþDWL VYRMX WHKQRORãNX YODGDYLQX 2VWDOL QDVWRMH XEU]DWL UD]YRMLWDNRVHVSDVLWLPRJXüHRSDVQRVWLWHKQRORãNRJURERYDQMD ,QRYDFLMHNDRVDVWDYQLGLRSRVORYQHLUD]YRMQHSROLWLNHSRGX]HüDREXKYDüDMXVYH DNWLYQRVWL X SRVORYDQMX SRSXW RVXYUHPHQMLYDQMD VUHGVWDYD UDGD XQDSUH HQMD tehnoloških postupaka i organizacije rada, boljeg iskorištenja sirovina, poboljšanja XYMHWD UDGD L åLYRWD EROMHJ NRULãWHQMD WUDQVSRUWQLK VUHGVWDYD XQDSUH HQMD VXVWDYD LQIRUPLUDQMa, poboljšanje i usvajanje novih proizvoda i usluga, smanjivanje uvoza VWUDQHWHKQRORJLMHLGUXJR 8 RYRP SRJOHGX QDãH JRVSRGDUVWYR RSüHQLWR SD WDNR L XJRVWLWHOMVWYR ]QDWQR ]DRVWDMH X UD]YRMX LQRYDWLYQRJ UDGD D X]URFL WRPH VX EURMQL ,VNXVWYR MH SRND]DOR GD VHLQYHQWLYQLUDGQHUD]YLMDVDPRGVHEHLGDMH]DQMHJRYUD]YRMSRWUHEQDRUJDQL]LUDQD DNWLYQRVW]DãWRMHSRQDMSULMH]DGXåHQPHQDGåPHQWSRGX]HüD Inovacije su danas "motor" razvitka cjelokupna društva, a gospodarstva posebno. 7UåLãQR JRVSRGDUVWYR MH QHVWDELOQR L GMHOXMH X SURPMHQOMLYRP RNUXåHQMX ]D NRMH MH NDUDNWHULVWLþQR GD VX VWDOQH VDPR WHKQRORãNH SURPMHQH 1D VWDODQ SURFHV LQRYDFLMD SRGX]HüH QH WMHUDMX VDPR WHKQRORãNL YHü SUYHQVWYHQR HNRQRPVNL UD]OR]L 3RGX]HüD NRMD ]DQHPDUXMu suvremene tehnološke inovacije vrlo brzo zapadaju u ekonomske WHãNRüH,QRYDFLMHQLVXVOXþDMQHYHüVXUH]XOWDWGREURRUJDQL]LUDQRJDSURFHVDNRMLPVH WUHED EDYLWL LVWUDåLYDþNRUD]YRMQD VOXåED 6 LQRYDFLMDPD MH X þYUVWRM YH]L L XODJDQMH X LVWUDåLYDQMH L UD]YRM .ROLND MH YDåQRVW RUJDQL]LUDQMD LVWUDåLYDþNRUD]YRMQRJ SURFHVD QDMEROMHJRYRULSRGDWDNGDXVYLMHWXRGXNXSQRJEURMDSULMDYOMHQLKSDWHQDWDVDPR SULSDGD SRMHGLQFLPD 2VWDOLK SULSDGD RUJDQL]LUDQRP LVWUDåLYDþNRUD]YRMQRP UDGX ELORXSRGX]HüLPDELORXLQVWLWXWLPD æ1ç è;éPêPë ìí î7ï$é?ðcéKñ/ò ï$ó/ògé?ë ôPó?ðKò õcóKökò ÷ ó ø ôPécù$ú ò ú ìWû ÷ ùkïò ü'ýkékþ ø õìPÿó

$NRVHSURPDWUDWHKQRORãNLUD]YRMþRYMHþDQVWYDXRþOMLYHVXWULWHPHOMQHID]H SROMRSULYUHGQD LQGXVWULMVNDL LQIRUPDFLMVNDID]D 7HPHOMQD NDUDNWHULVWLND GDQDšnjeg, informacijskog, razdoblja je stalno SRYHüDYDQMHVWXSQMDPH XRYLVQRVWL]QDQVWYHQRJWHKQRORãNRJLHNRQRPVNRJUD]YRMD .DRLFMHORNXSQRJRVSRGDUVWYRXVYLMHWXWDNRVHLXJRVWLWHOMVNDGMHODWQRVWQDOD]LX SURFHVXQHSUHVWDQLKLVQDåQLKSURPMHQDSRVHEQRQDSRGUXþMXSULPMHQHLQIRUPDFLMVNH WHKQRORJLMHâLUHQMHWUåLãWDVYHRãWULMDNRQNXUHQFLMDLEURMQHGUXJHSURPMHQH]DKWLMHYDMX VWDOQRSUDüHQMHLREUDGX ]QDþDMQLKSRGDWDNDGDELVHXVSMHãQRRGJRYRULOR ]DKWMHYLPD WLKSURPMHQD 7UåLãQX GLQDPLNX QLMH PRJXüH SUDWLWL ]DVWDUMHORP LQIRUPDFLMVNRP WHKQRORJLMRP SRVHEQR MH QHPRJXüH QD WLP WHPHOMLPD GRQRVLWL SUDYRGREQH L LVSUDYQH RGOXNH 8ND]XMHVHVYHYHüDSRWUHEDNRULãWHQMDSUHFL]QLKSRWSXQLKUD]XPOMLYLKLSUDYRYUHPHQLK LQIRUPDFLMD =DWR VH VPDWUD GD VX LQIRUPDFLMH MHGDQ RG QDMYDåQLMLK UHVXUVD X XJRVWLWHOMVNRM GMHODWQRVWL 6QDåDQ SRWLFDM SRVORYDQMX X XJRVWLWHOMVWYX GDR MH XSUDYR UD]YRMLQIRUPDFLMVNHWHKQRORJLMH ,QIRUPDFLMVND WHKQRORJLMD QDVWDOD MH VSDMDQMHP WUL WHKQRORJLMH PLNURHOHNWURQLNH UDþXQDOVWYD L NRPXQLNDFLMD 1MLKRYD LQWHJUDFLMD X LQIRUPDFLMVNX WHKQRORJLMX ]QDWQR MH poboljšala pohranjivanje, obradu i prenošenje informacija. Revoluciju u informacijskoj WHKQRORJLMLL]YUãLOLVXRVREQRUDþXQDORLFRPSDFWGLVNDNRPSMXWRUL]DFLMDMHRPRJXüLOD QRYLREOLNSRVORYDQMDSRVORYQLKVXVWDYDRGQRVQRSRGX]HüD ,QIRUPDFLMVNDWHKQRORJLMDRVWYDUXMHVHVSHFLILþQLPWHKQRORãNLPSURFHVRP3RGDFL VHXQRVHXUDþXQDORJGMHVHREUD XMXGDELX]SRPRüUDþXQDOQRJSURJUDPDVRIWYHUD SRVWDOLLQIRUPDFLMD6RIWYHURPVHSRNUHüHRSHUDWLYQLVXVWDYWMKDUGYHU 6RIWYHU VH PRåH L]UDGLWL SR QDUXGåEL ]D RGUH HQL KRWHO SUHPD QMHJRYLP SRWUHEDPD LOL VHQDEDYOMDYHüJRWRYRQDMNRMLRGJRYDUDVWDQGDUGQLP]DKWMHYLPDUD]OLþLWLKKRWHOD 'D EL VH GRELR NRULVWDQ UDþXQDOQL 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 WRþNL VXVWDYD XEDFXMX X UDþXQDOR DXWRPDWVNL VH NRSLUDMX ]D GUXJH WRþNH XQXWDU VXVWDYD.DGDUHFHSFLRQHUSRSULMDPXJRVWDXEDFLXUDþXQDORQMHJRYRLPHLSUH]LPHL GUXJHSRGDWNHVYLWLSRGDFLSRVWDMXYODVQLãWYRLVYLKRVWDOLKVOXåELNRMHVXSRYH]DQHV FHQWUDOQLPUDþXQDORP ,QIRUPDFLMVND WHKQRORJLMD SULPMHQMXMH VH QD XQXWDUQMH L YDQMVNH SRVORYQH RSHUDFLMH 1DMþHãüH VH NRPSMXWRUL]DFLMRP X XJRVWLWHOMVNLP SRVORYQLP MHGLQLFDPD REXKYDüDMX


LQWUDQHW UH]HUYDFLMH ,QWHUQHWVHUYLVL YLGHRWHNVWVHUYLV YLGHRGLVNVXVWDY VXVWDY]DXSUDYOMDQMHWHOHIRQRPLL]GDYDQMHUDþXQD HOHNWURQVNLNOMXþHYL WHUPLQDOLXVREDPDJRVWLMX DXWRPDWVNRRGMDYOMLYDQMHERUDYNDL PDUNHWLQJSRGUXþMH ,QWUDQHW SUHGVWDYOMD LQWHUQX LQIRUPDFLMVNX PUHåX XJRVWLWHOMVNRJ SRGX]HüD NRMD RPRJXüXMH UD]PMHQX LQIRUPDFLMD L]PH X SRVORYQLK MHGLQLFD PH XVREQR L SRVORYQLK MHGLQLFDLFHQWUDODSRGX]HüD 5H]HUYDFLMH ERRNLQJ X VXVWDYX SRGUD]XPLMHYDMX VYH NDSDFLWHWH KRWHOD NRML VH UH]HUYLUDMX ]D MHGQX RVREX JUXSX LOL WXULVWLþNX DJHQFLMX 2QH VH SURYRGH YODVWLWLP UH]HUYDFLMVNLP VXVWDYRP KRWHOD UDþXQDOQLP UH]HUYDFLMVNLP VXVWDYRP DYLRNRPSDQLMD JOREDOQLPGLVWULEXFLMVNLPVXVWDYRPLYLGHRWHNVWRP 5DþXQDOQLUH]HUYDFLMVNLVXVWDYLSRVWDOLVXWHPHOMPDUNHWLQJDKRWHOVNLKNRUSRUDFLMD 2QL VX SRYH]DQL V NRULVQLFLPD SXWHP NRQILJXUDFLMH VDWHOLWVNLK NRPXQLNDFLMD *RVW NRML åHOL L]YUãLWLUH]HUYDFLMXWRPRåHXþLQLWLGLUHNWQLPXODVNRPXVXVWDY7DNRVHRVLJXUDYD QDMEUåD QDMVLJXUQLMD L QDMMHIWLQLMD UH]HUYDFLMD 8 VOXþDMX RGXVWDMDQMD JRVW VH YUOR MHGQRVWDYQR SRYODþL L] VXVWDYD UH]HUYDFLMD .RPSMXWRUVNL UH]HUYDFLMVNL VXVWDY MH LQWHJUDFLMD UDþXQDOD L RGJRYDUDMXüHJ VRIWYHUD QDPLMHQMHQRJ UH]HUYLUDQMX XVOXJD X WXULVWLþNRPXJRVWLWHOMVWYX 2YDVXYUHPHQDVRIWYHUVNDUMHãHQMDXUH XMXVOMHGHüHSURJUDPHUH]HUYDFLMD UH]HUYLUDQMHXQDSULMHG GROD]DNEH]UH]HUYDFLMH RWND]LYDQMHUH]HUYDFLMH LQIRUPDFLMHR]DX]HWRVWLVRED SURPMHQHSRGDWDNDNRMLVHRGQRVHQDUH]HUYDFLMHLGUXJHSRGDWNH ,QWHUQHW VHUYLVL SUHGVWDYOMDMX JOREDOQX PUHåX UDþXQDOD SRYH]DQLK WHOHIRQVNLP OLQLMDPD LOL YH]DPD YHOLNH EU]LQH ,QWHUQHW RPRJXüXMH SULVWXS LQIRUPDFLMDPD NRMH VH þXYDMX X UDþXQDOLPD NRML VH QD]LYDMX VHUYHUL SRPRüX RVREQLK UDþXQDOD L PRGHPD X] SRPRü NRMHJ VH YUãL SRYH]LYDQMH V SURYLGHULPD RGQRVQR GREDYOMDþLPD ,QWHUQHW XVOXJD 7HPHOMQLVHUYLVL,QWHUQHWDVXHOHNWURQLþNDSRãWDLSURWRNRO]DSULMHQRVILOHRYD (OHNWURQVND SRãWD RPRJXüXMH SUHQRãHQMH SRUXND NRULãWHQMHP WHUPLQDOD LOL UDþXQDODSRYH]DQLKXPUHåX. Prednost korištenja elektronske pošte je u: EU]LQLNRPXQLFLUDQMD korištenju lozinke radi osiguranja tajnosti PRJXüQRVWLGDVHSUHQHVXSRUXNHQDYLãHPMHVWD


PRJXüQRVWLGDVHSUHQHVHQDSRUXNDHYLGHQWLUD smanjenju suvišnog administrativnog rada i PRJXüQRVWLGDVHRYDNYDSRUXNDSUHJOHGDSRåHOMLLGDVHRGOXþLãWRüHVH VQMRPXUDGLWL 9LGHRWHNVWVHUYLV RPRJXüXMH SULMHP YDåQLK WHNVWXDOQLK SRUXND QD WHOHYL]LML DGDSWLUDQRMGDLKSULPL3RVWRMHGYDREOLNDYLGHRWHNVWD3RMHGQRPREOLNXLQIRUPDFLMHVH PRJX VDPR SULPDWL D SR GUXJRP L SULPDWL L RGDãLOMDWL SRPRüX SRVHEQH NDUWLFH ]D ELUDQMH 9LGHRGLVN VXVWDY RPRJXüLR MH VXYUHPHQLP KRWHOLPD GD X SURFHVX NRPSMXWRUL]DFLMH SRVORYDQMD SRQXGH SRWHQFLMDOQLP JRVWLPD YODVWLWL YLGHRGLVN 1D FRPSDFW GLVNX SRKUDQMHQH VX UHOHYDQWQH LQIRUPDFLMH R KRWHOX X REOLNX IRWRJUDILMD L]JOHGD VRED KRWHOVNLK UHVWRUDQD L VYLK GUXJLK VDGUåDMD KRWHOD D VYH VH WR PRåH SUH]HQWLUDWLQDRVREQRPUDþXQDOX9LGHRGLVNVHNRPSOHWLUDLYLGHRWHNVWVXVWDYRPSD WDNRSRWHQFLMDOQLJRVWGRELYDSRWSXQXLQIRUPDFLMXRKRWHOX 9LGHRGLVN RPRJXüXMH GD VH JRVWX SUXåL PDNVLPDOQD LQIRUPDFLMD SUL WRPH RQ WX LQIRUPDFLMX GRELYD QD NUDMQMH MHGQRVWDYDQ QDþLQ D ]D XJRVWLWHOMVNR SRGX]HüH SUHGVWDYOMDRULJLQDODQQDþLQRJODãDYDQMDQMHJRYLKXVOXJD 6XVWDY]DXSUDYOMDQMHWHOHIRQRPLL]GDYDQMHUDþXQDLPD]DFLOMREDYOMDWLHILNDVQX kontrolu korištenja telefona i smanjenja troškova. 5DþXQDOQR XSUDYOMDQMH WHOHIRQVNLP SR]LYLPD RPRJXüXMH FMHORNXSQX NRQWUROX RYRJD VXVWDYD SR]LYD SUHPD XQXWUD L YDQL neodaziva na pozive, troškove ili zloupotrebu). (OHNWURQVNLNOMXþHYLRVLJXUDYDMXDSVROXWQXVLJXUQRVWKRWHOVNLKVRED]DUD]OLNXRG VXVWDYD NODVLþQLK NOMXþHYD 6XVWDY NOMXþHYD ]D KRWHOVNH VREH PRåH VH ODNR ]ORXSRWULMHELWL D VXVWDY HOHNWURQVNLK NOMXþHYD RPRJXüDYD GD VH XPMHVWR XRELþDMHQLK EUDYD QD YUDWD KRWHOVNLK VRED SRVWDYH HOHNWURQVNH EUDYH 2YLP EUDYDPD XSUDYOMD VH SRPRüX SODVWLþQH SDPHWQH NDUWLFH NRMH VH EXãH QD JODYQRP UDþXQDOX X UHFHSFLML prilikom prijema gosta. Rupice na kartici predstavljaju šifru kojom se otvara RGJRYDUDMXüD EUDYD D QD NDUWLFL QLMH XSLVDQ EURM VREH WDNR GD VH L X VOXþDMX JXELWND NDUWLFHRQDQHPRåHNRULVWLWL]DQHRYODãWHQXOD]DNXVREX$OLNDNRVHNDUWLFDPRåHL L]JXELWLUDGHVHJODYQHLSRPRüQHNDUWLFH2VLPWRJDLãLIUDVHYUORODNRPRåHL]PLMHQLWL NDNRQDHOHNWURQVNRMEUDYLWDNRLQDNDUWLFL 7HUPLQDOLXVREDPDJRVWLMXVXVSRUHGQLXUH DMNRMLVOXåLJRVWXWDNRGDNRPXQLFLUD V UDþXQDOQLP VXVWDYRP NRML PX RPRJXüXMH L]PH X RVWDORJ GD VYDNRJ WUHQXWND YLGL VWDQMHVYRJDUDþXQD]DVREXLRVWDOHXVOXJHWHGDQSUQDUXþLGRUXþDNXVREX $XWRPDWVNR RGMDYOMLYDQMH ERUDYND SULPMHQMXMH VH X YHOLNLP JUDGVNLP KRWHOLPD QD QDþLQGDJRVWUHJXOLUDKRWHOVNLUDþXQLEH]RGODVNDQDUHFHSFLMX 0DUNHWLQãNR SRGUXþMH SXWHP NRPSMXWRUL]DFLMH SRVORYDQMD PLMHQMD PDUNHWLQãNL NRQFHSW QD QDþLQ GD VH QDJODVDN VWDYOMD QD SRWURãDþNX XORJX L NYDOLWHWX 7R MH NRQFHSFLMHW]YGLUHNWQRJPDUNHWLQJDNRMLRVLJXUDYD YHüHYULMHGQRVWLXJRVWLWHOMVNLPSRWURãDþLPD

:; <=>? @*A B3CD=9EF=HG I CDJ IK=9? LJ9EHI MFJHNOI P J Q L=FRDS I S @T P ROCFI UVO=OW Q MX@YXJ

XJRYRUHQHYULMHGQRVWLXSURGDML NRULVQHRGQRVHL]PH XXJRVWLWHOMVNRJDSRGX]HüDLSRWURãDþD XJRVWLWHOMVNLXVOXJDL UHGHILQLUDNODVLþQXIXQNFLMXPDUNHWLQJDNDRLQYHVWLFLMX]DEXGXüQRVWD QHNDRWURãDNWHNXüHSRVORYQHIXQNFLMH 7HPHOMQR LQIRUPDFLMVNR VUHGVWYR ]D SULPMHQX GLUHNWQRJ PDUNHWLQJD MH ED]D marketinških podatakaNRMDREXKYDüDSULNXSOMDQMHLQIRUPDFLMDRSURWHNOLPVDGDãQMLPL SRWHQFLMDOQLPSRWURãDþLPDXJRVWLWHOMVNLKXVOXJDLWRQDQDþLQGDSULNXSLVYHVSHFLILþQH podatke o gostima kao što su: demografski profil, posebne sklonosti, ukus, ponašanje, åLYRWQL VWLORYL L VOLþQR 7DNR SULNXSOMHQLP SRGDFLPD RVLJXUDYD VH SRGORJD ]D QRYX WHKQLNXXSUDYOMDQMDXSUDYOMDQMHSULKRGLPDXXJRVWLWHOMVWYX2YRPWHKQLNRPPRJXüHMH 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 RPRJXüDYD EU]R L HILNDVQR GRQRãHQMH RGOXND LPD SRQDMYLãH SURVWRUD ]D DNWLYQRVWL PHQDGåPHQWD SRVHEQR VWUDWHJLMVNRJ PHQDGåPHQWD 7R V GUXJH VWUDQH XSR]RUDYD GD VXYUHPHQR XJRVWLWHOMVNR SRGX]HüH SRUHG WRJD ãWR PRUD NRULVWLWL VYD GRVWLJQXüD LQIRUPDFLMVNH WHKQRORJLMH PRUD LPDWL NUHDWLYDQ L REUD]RYDQPHQDGåPHQW 6XYUHPHQ L REUD]RYDQ PHQDGåPHQW NRULVWHüL VH LQIRUPDFLMVNRP WHKQRORJLMRP QDMODNãH RYODGDYD WUåLãWHP XJRVWLWHOMVNLK XVOXJD ãWR MH L WHPHOMQL ]DGDWDN PHQDGåPHQWD 3URFHVXSUDYOMDQMDWUåLãWHPXJRVWLWHOMVNLKXVOXJDVDGUåL DQDOL]XWUåLãQLKPRJXüQRVWL IRUPXOLUDQMHFLOMHYDNRMLVHQDWUåLãWXåHOHRVWYDULWL SURQDODåHQMHRSWLPDOQHNRPELQDFLMHHOHPHQDWDPDUNHWLQJPLNVD XVPMHUDYDQMHUDGDLVUHGVWDYDQDRGDEUDQHSUDYFHDNFLMD VWYDUDQMHHILNDVQHRUJDQL]DFLMVNHVWUXNWXUH NRQWUROXVYLKDNWLYQRVWLYH]DQLK]DWUåLãWHL NRQWUROXLXWYU LYDQMHHILNDVQRVWLLUDFLRQDOQRVWLRGDEUDQLKLSRGX]HWQLK DNWLYQRVWL 8SUDYOMDQMH WUåLãWHP SRGUD]XPLMHYD L VDJOHGDYDQMH UD]QRYUVQRVWL SRQXGH L SRWUDåQMH L L]ERU RSWLPDOQH NRPELQDFLMH VWUDWHJLMH VHJPHQWDFLMH WUåLãWD MHU VH WDNR QDMODNãH RYODGDYD YDåQLP þLPEHQLFLPD WUåLãQLK RGQRVD 7HPHOMQL þLPEHQLN VXYUHPHQRJ XJRVWLWHOMVNRJ WUåLãWD MH WRWDOQD NYDOLWHWD 7RWDOQD NYDOLWHWD MH WHPHOMQR VUHGVWYR XJRVWLWHOMVNRJ SRGX]HüD NRMLP VH SULODJR XMH SHUFHSFLML XJRVWLWHOMVNRJ SRWURãDþD L VWYDUDQMX RGUåLYH NRQNXUHQWVNH SUHGQRVWL 3HUFHSFLMD XJRVWLWHOMVNRJ SRWURãDþDVDGUåDQDMHXRþHNLYDQRMDLåHOMHQRMXVOX]LNRMDMHþHVWRYHüDRGRQHNRMX SRWURãDþVPDWUDSRWSXQRSULKYDWOMLYRP 8SUDYOMDQMH WUåLãWHP XJRVWLWHOMVNLK XVOXJD X IXQNFLML MH XSUDYOMDQMD VWUDWHJLMVNLP SURPMHQDPDNRMHVHXYLMHNRGQRVHQDNYDOLWDWLYQXGLPHQ]LMXXVOXJD=DWRXJRVWLWHOMVNR SRGX]HüHXYLMHNPRUDSRGX]LPDWLPMHUHLSURQDOD]LWLQDþLQHNRQWLQXLUDQDXQDSUH HQMD NYDOLWHWHYULMHGQRVWLXVOXJD

:; <=>? @*A B3CD=9EF=HG I CDJ IK=9? LJ9EHI MFJHNOI P J Q L=FRDS I S @T P ROCXI UVO=OW Q MX@YXJ

(.2120,.$2.2/,â$,%8'8û1267 8*267,7(/-679$

+UYDWVND PRUD RGUHGLWL VWUDWHJLMX VYRJD EXGXüHJ UD]YRMD %H] VXPQMH WXUL]DP SUHGVWDYOMD VWUDWHãNX JRVSRGDUVNX GMHODWQRVW þLML üH SULKRG LPDWL SULPDUDQ ]QDþDM X L]ODVNX L] JRVSRGDUVNH NUL]H DOL L X XNXSQRP EXGXüHP JRVSRGDUVNRP L GUXãWYHQRP UD]YRMX6GUXJHVWUDQHXJRVWLWHOMVWYRMHWHPHOMQLQRVLWHOMWXULVWLþNHSRWURãQMHDWR]QDþL GD RG UD]YRMD XJRVWLWHOMVWYD X QDMYHüRM PMHUL ]DYLVL L UD]YRM FMHORNXSQD WXULVWLþNRJ JRVSRGDUVWYD 6XYUHPHQLWXUL]DPMHWHPHOMLWRL]PLMHQLRVYRMVDGUåDM7XUL]DPQLMHOXNVX]RQVYH YLãH SUHGVWDYOMD SULPDUQX OMXGVNX SRWUHEX 1DLPH OMXGL üH VYH PDQMH UDGLWL D LPDW üH VYHYHüXSRWUHEX]DNYDOLWHWQLMLPNRULãWHQMHPVORERGQRJYUHPHQD.ODVLþDQWXUL]DPX NRMHPXVXOMXGLQDVWRMDOLXGREQRVWVYDNRGQHYQRJDåLYRWDSUHQLMHWLLXWXULVWLþNDPMHVWD VYH YLãH QHVWDMH 6XYUHPHQL WXULVW VYH PDQMH ]DKWLMHYD XRELþDMHQL NRPIRU RELOQX ishranu i luksuzan smještaj. Ti zahtjevi su još prisutni samo kod gostiju u gradskim KRWHOLPD X NRMLPD RGVMHGDMX SRVORYQL OMXGL D WXULVWLþNL XJRVWLWHOMVNL REMHNWL WUHEDMX UDþXQDWLQDJRVWHNRMLVHRNUHüXSULURGLãWRPDQMH]DJD HQLPVUHGLQDPDMHUVXVYLRYL HOHPHQWLXL]UDYQRMYH]LVD]GUDYOMHPNDRWHPHOMQLPSUREOHPRPVXYUHPHQRJþRYMHND 3URFHVLQGLYLGXDOL]DFLMHLGHPDVRYL]DFLMHGHILQLWLYQRMHRGUHGLREXGXüQRVWWXUL]PD Minijaturizacija objekata sve više potiskuje još uvijek SULVXWDQ JLJDQWL]DP D SULYUHPHQRVWSRWLVNXMHVWDOQRVWERUDYND8RYDNYLPSURFHVLPDWHãNRMHQDüLWXULVWLþNX ]HPOMXSRVHEQRX(XURSLNRMDLPDEROMHXYMHWHRG+UYDWVNH 9LVRNRSURILWDELODQ WXUL]DP ELW üH X EXGXüQRVWL WXUL]DP NRML üH SUHGQRVW GDYDWL SULURGLXPMHVWRNRPIRUX5XUDOQHVUHGLQHLPDWüH SULPDWSUHGXUEDQLPUD]XPOMLYRX] ]DGRYROMHQMHVYLKFLYLOL]DFLMVNLKWHNRYLQDLWHPHOMQLKSRWUHEDþRYMHND7RMHLORJLþQRMHU VDPþLQXUEDQL]DFLMHXQLãWDYDSULURGXD SULURGDSRVWDMHWHPHOMQDWXULVWLþNDYULMHGQRVW 3ULURGD MH SDN X GLUHNWQRM YH]L VD ]GUDYOMHP þRYMHND NRMH VH VYH YLãH VKYDüD NDR WHPHOMQDåLYRWQDYULMHGQRVW=ERJWRJDVHXVXYUHPHQRPVYLMHWXUD]YLMDSRVHEQDJUDQD WXUL]PD ]GUDYVWYHQL WXUL]DP , QD RYRP SRGUXþMX QDãD ]HPOMD LPD SUYRUD]UHGQH SUHGQRVWLSUHGPQRJLPGUXJLP 0H XWLP JOREDODQ UD]YRM þRYMHþDQVWYD QH REHüDYD LVSXQMHQMH åHOMD L ]DKWMHYD VXYUHPHQD WXUL]PD 0DVRYQRVW SURPHWD LQGXVWULMD NRMD VH VHOL L] YLVRNR UD]YLMHQLK zemalja u nisko razvijene a još uvijek ekološki zaãWLüHQLMH VUHGLQH SULMHWL JOREDOQRP ]DJD HQMX=HPOMH -Rã XYLMHN VYMHWVNH NRUSRUDFLMH NRMH GUåH QDMYHüL GLR ERJDWVWYD L SURL]YRGQMH X svojim rukama nemaju osobita poštovanja prema potrebi zaštite okoliša. Na vrhu VYMHWVNH SLUDPLGH PRüL QDOD]H VH XSUDYR PH XQDURGQH NRUSRUDFLMH D QMLKRY PHQDGåPHQW LPD QDMYHüL XWMHFDM L QD SROLWLþNL HVWDEOLVKPHQW L PDVRYQH PHGLMH 'D EL VHRVWYDULRSURILWLGHVHVYHGUVNLMHXSURL]YRGQMXJHQHWVNLPRGLILFLUDQHKUDQH 6XNRE L]PH X RYLK GYLMX GLMDPHWUDOQR VXSURWQLK WHQGHQFLMD MH QHPLQRYDQ 2UJDQL]DFLMH ]D ]DãWLWX OMXGVNLK SUDYD VYH VH YLãH EDYH PRüQLP VYMHWVNLP NRPSDQLMDPD D JOREDOQH NRPXQLNDFLMH RPRJXüXMX RUJDQL]LUDQMH SURVYMHGD L YHOLNLK :; <=>? @*A B3CD=9EF=HG I CDJ IK=9? LJ9EHI MFJHNOI P J Q L=FRDS I S @T P ROCFI UVO=OW Q MX@YXJ

GHPRVWUDFLMDSURWLYNRUSRUDFLMDLJOREDOQLKILQDQFLMVNLKLQVWLWXFLMD7RMHQDGDGDVHVYLMHW PRåHXMHGLQLWLXREUDQL]GUDYRJåLYRWDQDVYRPHSODQHWX .UDMHP GYDGHVHWRJ VWROMHüD SRVWDMH SRWSXQR MDVQR GD GHJUDGDFLMD þRYMHNRYH åLYRWQH VUHGLQH SRVWDMH MHGQD RG WHPHOMQLK SUHSUHND HNRQRPVNRP UD]YLWNX 1DVWDMH QRYD HNRQRPVND ]QDQRVW ekonomika okoliša NRMD ]DSRþLQMH UD]PDWUDQMH SUREOHPDWLNH PH XVREQLK XWMHFDMD JRVSRGDUVNRJ UDVWD L NYDOLWHWH RNROLãD 1DPMHUD MH RYH JUDQH HNRQRPLNH GD NUR] HNRQRPVNH HOHPHQWH GRNDåH PRJXüQRVW XVNOD LYDQMD FLOMHYDJRVSRGDUVNHSROLWLNHi politike zaštite okoliša. Ekonomika okoliša je znanstvena grana znanstvenoga polja ekonomskih znanosti NRMDSURXþDYDHNRQRPVNH]DNRQLWRVWLXNRULãWHQMXSULURGQLKUHVXUVDLX]DãWLWLRNROLãD ,VWR WDNR LVWUDåXMH RSWLPDODQ RGQRV L]PH X JRVSRGDUVWava i kapaciteta okoliša, ili RGQRVL]PH XWURãNRYDLNRULVWLNRMHVHPRJXGRELWLXODJDQMHPX]DãWLWXRNROLãD&LOMMH RYLK]QDQVWYHQLKLVWUDåLYDQMDXWYUGLWLNDNRVHPRåHXWMHFDWLQDWRGD]DãWLWDRNROLãDQH EXGHRJUDQLþDYDMXüLþLPEHQLNJRVSRGDUVNRJUD]YLWND Ekonomika okolišaLVWUDåXMHUD]ORJHNRMLVXGRYHOLGR]DEULQMDYDMXüHJSRJRUãDQMD VWDQMDRNROLãDNRMHVXJRVSRGDUVNHSRVOMHGLFHWDNRYDVWDQMDLXRSüHNDNDYMHXWMHFDM SRJRUãDQRJVWDQMDXRGQRVXQDþRYMHNDLVDYRVWDOLåLYLVYLMHW2QDSURXþDYDLSUHGODåH SRVWXSNH NRML EL VH WUHEDOL SULPLMHQLWL GD VH XEODåH LOL RWNORQH QHJDWLYQH SRVOMHGLFH L VSULMHþL GDOMQMD GHJUDGDFLMD RNROLãD 7R MH SRGUXþMH PDNURHNRQRPVNH SUREOHPDWLNH kojom se bavi ekonomika okoliša. 1D SRGUXþMX PLNURHNRQRPLNH HNRQRPLND RNROLãD L]XþDYD HNRQRPVND SRQDãDQMD pojedinih gospodarskih subjekata i pojedinaca prema okolišu1DåDORVWUH]XOWDWLRYLK LVWUDåLYDQMD QH MDPþH GD üH VH VYL VXGLRQLFL L] PDNUR L PLNUR JRVSRGDUVNRJ åLYRWD GRVOMHGQRSULGUåDYDWLWHPHOMQLKSRVWXODWD]DãWLWHRNROLãDSDMHYLãHQHJRVLJXUQRGDüH nastavi li se dosadašnji trend u (ne)zaštiti okoliša, ipak zavladati globalna ekološka NUL]D 3RVOMHGQML SRNXãDML X VSUMHþDYDQMX PRJXüLK HNRORãNLK D WR ]QDþL L åLYRWQLK NDWDVWURID SDOL VX QD OH D HNRORãNLK SRNUHWD ]QDQRVWL D PH X RYLPD L HNRQRPLFL okoliša. (NRQRPLND RNROLãD GRND]XMH QHRGUåLYRVW SRVWRMHüHJ HNRORãNRJ L JRVSRGDUVNRJVWDQMD $NR VH XVSLMH VYLMHW VDþXYDWL RG JOREDOQH HNRORãNH NDWDVWURIH X RGQRVX QD WHQGHQFLMH X RULMHQWDFLML þRYMHND XNRULãWHQMX VORERGQRJ YUHPHQD PRåH VH QDMDYLWL GD üH RQH ]HPOMH NRMH VX EDU GRQHNOH RVWDOH ]DãWLüHQH RG GHJUDGDFLMH VYRJD RNROLãD X VNRURM EXGXüQRVWL UDVSRODJDWL QDMYUMHGQLMLP NDNR SULURGQLP WDNR L JRVSRGDUVNLP resursom. Naša zemlja još spada u WH]HPOMHDOLMHQXåQRãWRMHSULMHPRJXüH L]JUDGLWL SUDYQL L LQVWLWXFLRQDOQL VXVWDY NRMLP üH VH RVLJXUDWL EROMD ]DãWLWD RNROLãD L UDFLRQDOQRUDVSRODJDQMHSRVWRMHüLPSULURGQLPUHVXUVLPD


/,7(5$785$ $QWXQDF,7XUL]DPLHNRQRPVNDWHRULMD,7=DJUHE %DELüâ8YRGXHNRQRPLNXSRGX]HüDâNROVNDNQMLJD=DJUHE %RUNRYLü9L.REDãLü$3RVORYDQMHXJRVWLWHOMVNLKSRGX]HüD )DNXOWHW]DWXUL]DPLYDQMVNXWUJRYLQX'XEURYQLN 4. Bešir B. : (NRQRPLNDRUJDQL]DFLMDXGUXåHQRJUDGDâNROVNDNQMLJD =DJUHE %XEOH03URMHNWLUDQMHRUJDQL]DFLMH,QIRUPDWRU=DJUHE %XEOH00DQDJHPHQW(NRQRPVNLIDNXOWDW6SOLW %XEOH0LVXU6WDWHJLMVNLPDQDJHPHQW(NRQRPVNLIDNXOWHW6SOLW %XNPLURYLü%3RVORYDQMHXXJRVWLWHOMVWYX,QIRUPDWRU=DJUHE ýDþLü.3RVORYDQMHSRGX]HüDXWXUL]PX(NRQRPVNLIDNXOWHW%HRJUDG 'REUH52UJDQL]DFLMDWUåLãQHIXQNFLMH1DURGQLOLVW=DGDU 'RPDLQNR'(NRQRPLNDLRUJDQL]DFLMDLQGXVWULMVNLKSRGX]HüD1DURGQH QRYLQH=DJUHE 'RPLMDQ,7XULVWLþNRXJRVWLWHOMVWYRâNROVNDNQMLJD=DJUHE 'UXFNHU33UDNVDUXNRYR HQMD3DQRUDPD=DJUHE 14. Drucker P. : Inovacije i poduzetništvo, Globus, Zagreb, 1992. )HULãDN92UJDQL]DFLMDHOHNWURQLþNHREUDGHSRGDWDND,QIRUPDWRU =DJUHE 16. Ferišak V. i ostali : Poslovna logistika, Informator, Zagreb, 1983. *DOEUDLWK-.(NRQRPLMDXSHUVSHNWLYL0DWH=DJUHE *RUXSLü'L*RUXSLü'3RGX]HüH,QIRUPDWRU=DJUHE *RUXSLü'L*RUXSLü'3RGX]HüHQDVWDQDNLUD]YLWDN,QIRUPDWRU =DJUHE +HQU\-&UHDWLYH0DQDJHPHQW2SHQ8QLYHUVLW\/RQGRQ -DQHåLü*2UJDQL]DFLMDUDGDXXJRVWLWHOMVWYX()%HRJUDG -DãLü=8YRGXHNRQRPLNXREUD]RYDQMD,QIRUPDWRU=DJUHE -DãLü=L-XUNRYLü38YRGXWHRULMXHNRQRPVNHSROLWLNH1DURGQHQRYLQH =DJUHE -XULü%L-XULü%(NRQRPLNDWXUL]PDLRNUXåHQMHWXULVWLþNRJSRGX]HüD =DGDU -XULü%L-XULü%6RFLRORJLMDWXUL]PD=DGDU .REDãLü$2UJDQL]DFLMDLSRVORYDQMH285DXXJRVWLWHOMVWYX,QIRUPDWRU =DJUHE .REDãLü$3ROLWLNDUD]YRMDWXUL]PD,7=DJUHE .REDãLü$7XULVWLþNRXJRVWLWHOMVWYR73'XEURYQLN .REDãLü$L6HQHþLü-0DUNHWLQJXWXUL]PXâNROVNDNQMLJD=DJUHE .RVWLüä2VQRYLRUJDQL]DFLMHSRGX]HüD6DYUHPHQDDGPLQLVWUDFLMD %HRJUDG .RãüDU(8JRVWLWHOMVWYRXDQWLþNRGRED=DJUHE .RWOHU38SUDYOMDQMHPDUNHWLQJRP,QIRUPDWRU=DJUHE .RWOHU38SUDYOMDQMHPDUNHWLQJRP,QIRUPDWRU=DJUHE .RYDþHYLü$8JRVWLWHOMVNDSRQXGD%,+6DUDMHYR .XNROHþD6(NRQRPLNDSRGX]HüD,QIRUPDWRU=DJUHE /XFLMDQRYLü/2UJDQL]DFLMDLQIRUPLUDQMDJRVWLMXXKRWHOVNRMNXüL 'XEURYQLN


0DOHãHYLü L1LNROLü02UJDQL]DFLMDXJRVWLWHOMVNLKSRGX]HüD %HRJUDG 0DULRWWL$&RUVRGL(FRQRPLD7XULVWLFD1RYDUD 0DUNRYLü6(NRQRPLNDWXUL]PDâNROVNDNQMLJD=DJUHE 40. Markovski S. : Osnove teorije troškova, Informator, Zagreb, 1971. 0DQXDOHGHOO ,QGXVWULD$OEHUJKLHUD0LODQR 0D]L0(NRQRPLNDWXUL]PD6DYUHPHQDDGPLQLVWUDFLMD%HRJUDG 0LOHQNRYLü%3RVORYDQMHXXJRVWLWHOMstvu, Litera, Niš, 1977. 1DLVELWW-0HJDWUHQGRYL*OREXV=DJUHE 1HGHOMNRY'(NRQRPLNDLRUJDQL]DFLMDXJRVWLWHOMVWYD6DYUHPHQD DGPLQLVWUDFLMD%HRJUDG 46. Negro F.Z. : Management, Visoka škola za turizam Šibenik, ŠLEHQLN 1HMNRY'(NRQRPLNDLRUJDQL]DFLMDXJRVWLWHOMVWYD6DYUHPHQDDGPLQLVWUDFLMD %HRJUDG 1RYDN05D]YRMQDSROLWLNDSRGX]HüD,QIRUPDWRU=DJUHE 2EUD]53ODQLUDQMHUD]YRMLODQVLUDQMHSURL]YRGDQDWUåLãWH,QIRUPDWRU =DJUHE 3ODQLQD-(NRQRPLNDWXUL]PD/MXEOMDQD 5DGLþHYLü52VQRYHHNRQRPLNHSRGX]HüD7HKQLþNDNQMLJD=DJUHE 5DGLãLü)(NRQRPLNDLRUJDQL]DFLMDSRVORYDQMDXKRWHOLMHUVWYX2.HUãRYDQL 2SDWLMD 5DGLãLü)LRVWDOL(NRQRPLNDSULYUHGQLKRUJDQL]DFLMD,QIRUPDWRU =DJUHE 5DGLãLü)3RGX]HWQLþNLPHQHGåPHQWXWXUL]PX+RWHOLMHUVNLIDNXOWHW 2SDWLMD 5DYOLü3LRVWDOL(NRQRPLNDSRGX]HüD(NRQRPVNLIDNXOWHW6SOLW 5RFFR)LRVWDOL3ODQLUDQMHSROLWLND,QIRUPDWRU=DJUHE 6LNDYLFD33RGX]HüHWHRULMDLSUDNVDRUJDQL]DFLMHLUXNRYR HQMD90DVOHãD 6DUDMHYR 6LNDYLFD30RGHOLUDQMHRUJDQL]DFLMVNHVWUXNWXUHSRGX]HüD,QIRUPDWRU =DJUHE 6LURSROLV1&0HQHGåPHQWPDORJSRGX]HüD0DWH=DJUHE 6ULüD9,QYHQWLYQLPHQHGåHU&URPDL0(3&RQVXOW=DJUHE 6ULüD93ULQFLSLPRGHUQRJPHQHGåPHQWD=DJUHEDþNDSRVORYQDãNROD =DJUHE 6SDVLü2(NRQRPLNDLRUJDQL]DFLMDXXGUXåHQRPUDGXXXJRVWLWHOMVWYX 3)YRGLþ%HRJUDG 6WDYULü%L.DULü((NRQRPLNDXJRVWLWHOMVNLKRUJDQL]DFLMD6DUDMHYR 6XQGDü'3ULOR]L]DQRYXHNRQRPVNX]QDQRVW9HU]DO5LMHND âLPLü$7XULVWLþNRSRVORYDQMH,QIRUPDWRU=DJUHE âWDPEXN02UJDQL]DFLMDXJRVWLWHOMVNLKSRGX]HüD(NRQRPVNLIDNXOWHW 5LMHND 67. Štambuk M. : Ugostiteljstvo, ekonomika i organizacija, Školska knjiga, =DJUHE 68. Štambuk M. : Samoupravna organL]DFLMD KRWHOVNLK 285D 2SDWLMD 8]HODF-.LEHUQHWL]DFLMDSRVORYQRJVXVWDYD(NRQRPVNLIDNXOWHW5LMHND :HLKULFK+L.RRQW]+0HQDGåPHQW0DWH=DJUHE




Ekonomika ugostiteljstva

Recommend Documents