{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-MXEOGNIR/5d539d27-54f1-4de3-80b0-ee081a6c709b/HTML","dcterms:extent":"35 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-MXEOGNIR/0c1bd62b-06d6-4101-a8ec-0f0da768fad9/PDF","dcterms:extent":"148 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-MXEOGNIR/5d8f99dc-69bf-446a-a094-dfa8c9d085bb/TEXT","dcterms:extent":"20 KB"}],"edm:TimeSpan":{"@rdf:about":"1998-2024","edm:begin":{"@xml:lang":"en","#text":"1998"},"edm:end":{"@xml:lang":"en","#text":"2024"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-MXEOGNIR","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-EGMI8DWJ"},{"@xml:lang":"sl","#text":"Les (Ljubljana)"}],"dcterms:issued":"2002","dc:creator":"Hočevar, Marko","dc:format":[{"@xml:lang":"sl","#text":"številka:4"},{"@xml:lang":"sl","#text":"letnik:54"},{"@xml:lang":"sl","#text":"str. 103-107"}],"dc:identifier":["ISSN:0024-1067","COBISSID:863369","URN:URN:NBN:SI:doc-MXEOGNIR"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Zveza društev inženirjev in tehnikov gozdarstva in lesarstva Slovenije"},"dc:subject":[{"@xml:lang":"sl","#text":"analiza stroškov"},{"@xml:lang":"sl","#text":"cene"},{"@xml:lang":"sl","#text":"poslovno odločanje"},{"@xml:lang":"sl","#text":"računovodstvo"},{"@rdf:resource":"http://www.wikidata.org/entity/Q12786759"}],"dcterms:temporal":{"@rdf:resource":"1998-2024"},"dc:title":{"@xml:lang":"sl","#text":"Kalkulacija stroškov za določanje prodajnih cen in odnosa s kupci| Cost calculation for price decision and customer relation|"},"dc:description":[{"@xml:lang":"sl","#text":"In the recent years, with big changes in the environment of business, the meaning of (management) accounting information for management decisions, has increased. Contemporary management (cost) accounting systems must be designed to support decisions also about pricing and customer profitability. In this article cost calculation for short-term and long-term pricing and contemporary analyzing customer profitability are studied"},{"@xml:lang":"sl","#text":"Pomen (poslovodnih) računovodskih informacij za odločanje se je z velikimi spremembami v poslovnem okolju podjetja, ki so se zgodile v zadnjem času, močno povečal. Sodobni poslovodni (stroškovni) računovodski sistemi morajo zagotavljati poslovodsko odločanje tudi o cenah in dobičkonosnosti kupcev. V članku obravnavam posebnosti kalkuliranja stroškov za določanje prodajnih cen na kratki in dolgi rok ter sodobno analiziranje dobičkonosnosti kupcev"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-MXEOGNIR","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-MXEOGNIR"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-MXEOGNIR/0c1bd62b-06d6-4101-a8ec-0f0da768fad9/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Zveza lesarjev Slovenije"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-MXEOGNIR/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-MXEOGNIR"}}}}