Finansijski Plan

Dinamika ulaganjaDINAMIKA ULAGANJA U STALNU IMOVINUIDinamika stvarnih ulaganjaVrsta ulaganjaIznos ulaganja u EUR30/06/200531/10/200531/12/2005Objekat1,000,000.00500,000.00300,000.00200,000.00Tehnoloka oprema1,000,000.00500,000.00500,000.00Elektro oprema50,000.0025,000.0025,000.00Transportna sredstva30,000.0030,000.00UKUPNO2,080,000.001,000,000.00325,000.00755,000.00IIDinamika ulaganja sa aspekta preduzeaVrsta ulaganjaIznos ulaganja u EUR30/06/200531/10/200531/12/200530/06/200731/12/200730/06/200831/12/200830/06/200931/12/2009Objekat1,000,000.00500,000.00300,000.00200,000.00Tehnoloka oprema1,024,404.42170,734.07170,734.07170,734.07170,734.07170,734.07170,734.07Elektro oprema50,000.0025,000.0025,000.00Transportna sredstva30,000.0030,000.00UKUPNO2,104,404.42500,000.00325,000.00255,000.00170,734.07170,734.07170,734.07170,734.07170,734.07170,734.07

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Dani vezivanjaBROJ DANA VEZIVANJA ZA IZRAUNAVANJE TRAJNIH OBRTNIH SREDSTAVAA - Izraunavanje broja dana vezivanja poslovanjem uslovljenih obrtnih sredstavaIZalihe sirovine, repromaterijala i ambalaaVrsta zalihaBroj dana vezivanja stalnih zalihaBroj dana vezivanja zaliha potrebnih za redovno poslovanjeBroj dana vezivanja ukupnih zalihaKoeficijentobrtaSirova kafa10101524Ambalaa110660IIZalihe nedovrene proizvodnjeDuina ciklusa proizvodnje u danimaBroj dana vezivanjaKoeficijentobrta22180IIIZalihe gotovih proizvodaBroj dana vezivanja stalnih zalihaBroj dana izmedjudve prodajeBroj dana vezivanja ukupnih zalihaKoeficijentobrta5101036IVPotraivanje od kupacaOdobrena odloena naplata u danimaBroj dana vezivanjaKoeficijentobrta303012VGotovinaBroj dana vezivanjaKoeficijentobrta1036B - Izraunavanje broja dana vezivanja izvora obrtnih sredstavaIObaveze prema dobavljaimaVrsta inputaOdobreno odloeno plaanje u danimaBroj dana vezivanjaKoeficijentobrtaKutije za kafu60606Kesice za kafu303012IIObaveze po osnovu plataOdloeno plaanjeu danimaBroj dana vezivanjaKoeficijentobrta303012


Vrednosno iskazane potrebeVREDNOSNO ISKAZANE POTREBE ZA IZRAUNAVANJE TRAJNIH OBRTNIH SREDSTAVAA 1 - Vrednosno iskazane godinje potrebe poslovanjem uslovljenih obrtnih sredstavaIZalihe sirove kafeElementiIznos u 2006. u EURIznos u 2007. u EURIznos u 2008-2015. u EURTrokovi sirovina1,860,000.002,092,500.002,325,000.00Zavisni trokovi nabavke244,300.00275,250.00305,100.00Trokovi platnog prometa29,420.0033,097.5036,775.00UKUPNO2,133,720.002,400,847.502,666,875.00IIZalihe ambalaeElementiIznos u 2006. u EURIznos u 2007. u EURIznos u 2008-2015. u EURTrokovi ambalae105,600.00118,800.00132,000.00Trokovi platnog prometa29,420.0033,097.5036,775.00UKUPNO135,020.00151,897.50168,775.00IIIZalihe nedovrene proizvodnjeElementIznos u 2006. u EURIznos u 2007. u EURIznos u 2008-2015. u EURPoslovni rashodi2,886,620.443,172,447.943,457,175.44IVZalihe gotovih proizvodaElementIznos u 2006. u EURIznos u 2007. u EURIznos u 2008-2015. u EURPoslovni rashodi2,886,620.443,172,447.943,457,175.44VPotraivanje od kupacaElementIznos u 2006. u EURIznos u 2007. u EURIznos u 2008-2015. u EURUkupni prihod3,280,000.003,690,000.004,100,000.00VIGotovinaElementIznos u 2006. u EURIznos u 2007. u EURIznos u 2008-2015. u EURUkupni prihod3,280,000.003,690,000.004,100,000.00B 1 - Vrednosno iskazane godinje potrebe izvora obrtnih sredstavaIObaveze prema dobavljaimaa)Dobavljai kutija za kafuElementIznos u 2006. u EURIznos u 2007. u EURIznos u 2008-2015. u EURTrokovi kutija za kafu17,600.0019,800.0022,000.00b)Dobavljai kesica za kafuElementIznos u 2006. u EURIznos u 2007. u EURIznos u 2008-2015. u EURTrokovi kesica za kafu88,000.0099,000.00110,000.00IIObaveze po osnovu plataElementIznos u 2006-2015. u EURRashodi po osnovuplata243,600.00


Trajna obrtna sredstvaDINAMIKA ULAGANJA U TRAJNA OBRTNA SREDSTVAObrtna sredstvaVrednosno iskazanegodinje potrebeu 2006. u EURVrednosno iskazanegodinje potrebeu 2007. u EURVrednosno iskazanegodinje potrebeu 2008-2015. u EURKoeficijent obrtnaPotrebe u 2006.u EURPotrebe u 2007.u EURPotrebe u 2008-2015.u EURI Poslovanjem uslovljena trajna obrtna sredstva551,820.46618,315.20684,727.45Zalihe sirove kafe2,133,720.002,400,847.502,666,875.002488,905.00100,035.31111,119.79Zalihe ambalae135,020.00151,897.50168,775.00602,250.332,531.632,812.92Zalihe nedovrene proizvodnje2,886,620.443,172,447.943,457,175.4418016,036.7817,624.7119,206.53Zalihe gotovih proizvoda2,886,620.443,172,447.943,457,175.443680,183.9088,123.5596,032.65Potraivanje od kupaca3,280,000.003,690,000.004,100,000.0012273,333.33307,500.00341,666.67Gotovina3,280,000.003,690,000.004,100,000.003691,111.11102,500.00113,888.89II Izvori trajnih obrtnih sredstava30,566.6731,850.0033,133.33Dobavljai kutija za kafu17,600.0019,800.0022,000.0062,933.333,300.003,666.67Dobavljai kesica za kafu88,000.0099,000.00110,000.00127,333.338,250.009,166.67Obaveze po osnovu plata243,600.00243,600.00243,600.001220,300.0020,300.0020,300.00Iznos trajnih obrtnih sredstava (I - II)521,253.79586,465.20651,594.11Razlika trajnih obrtnih sredstavau odnosu na prethodnu godinu0.0065,211.4165,128.91


Izvori finansiranjasopstvena sredstvakreditIZVORI FINANSIRANJAVrsta ulaganjaIznos u EURIzvor finansiranjaObjekat1,000,000.00sopstvena sredstvaTehnoloka oprema1,000,000.00kreditTehnoloka oprema (interkalarna kamata)24,404.42kreditElektro oprema50,000.00sopstvena sredstvaTransportna sredstva30,000.00sopstvena sredstvaObrtna sredstva651,594.11sopstvena sredstvaUkupno sopstvena sredstva1,731,594.1162.83%Ukupno kredit1,024,404.4237.17%Ukupna ulaganja2,755,998.54100.00%Godinja kamatna stopa =10%Polugodinja kamatna stopa =4.881%OBRAUN KAMATE I OTPLATE KREDITA METODOM JEDNAKIH OTPLATA U FAZI OTPLATEu EURPeriodGlavnica (ostatak duga)AnuitetOtplataKamata30-Jun-061,024,404.4250,000.0050,000.0031-Dec-061,024,404.4250,000.0050,000.0030-Jun-071,024,404.42220,734.07170,734.0750,000.0031-Dec-07853,670.35212,400.74170,734.0741,666.6730-Jun-08682,936.28204,067.40170,734.0733,333.3331-Dec-08512,202.21195,734.07170,734.0725,000.0030-Jun-09341,468.14187,400.74170,734.0716,666.6731-Dec-09170,734.07179,067.40170,734.078,333.33UKUPNO1,299,404.421,024,404.42275,000.00OBRAUN KAMATE I OTPLATE KREDITA METODOM JENDNAKIH ANUITETA U FAZI OTPLATEu EURPeriodGlavnica (ostatak duga)AnuitetOtplataKamata30-Jun-061,024,404.4250,000.0050,000.0031-Dec-061,024,404.4250,000.0050,000.0030-Jun-071,024,404.42201,057.40151,057.4050,000.0031-Dec-07873,347.02201,057.40158,430.3442,627.0630-Jun-08714,916.68201,057.40166,163.1434,894.2631-Dec-08548,753.54201,057.40174,273.3726,784.0330-Jun-09374,480.17201,057.40182,779.4618,277.9531-Dec-09191,700.71201,057.40191,700.719,356.69UKUPNO1,306,344.411,024,404.42281,939.99GODINJI PRIKAZ KAMATE I OTPLATE (METOD JEDNAKIH OTPLATA)u EURVrsta troka2006200720082009Kamata100,000.0091,666.6758,333.3325,000.00Otplata kredita0.00341,468.14341,468.14341,468.14UKUPNO100,000.00433,134.81399,801.47366,468.14GODINJI PRIKAZ KAMATE I OTPLATE (METOD JEDNAKIH ANUITETA)u EURVrsta troka2006200720082009Kamata100,000.0092,627.0661,678.2927,634.64Otplata kredita0.00309,487.74340,436.52374,480.17UKUPNO100,000.00402,114.80402,114.80402,114.80KRATKORONE I DUGORONE OBAVEZE PO OSNOVU GLAVNICE NA KRAJU GODINE (METOD JEDNAKIH OTPLATA)u EURRonost obaveze2005200620072008Obaveze koje dospevaju naredne godine0.00341,468.14341,468.14341,468.14Dugorone obaveze1,024,404.42682,936.28341,468.140.00UKUPNO1,024,404.421,024,404.42682,936.28341,468.14KRATKORONE I DUGORONE OBAVEZE PO OSNOVU GLAVNICE NA KRAJU GODINE (METOD JENAKIH ANUITETA)u EURRonost obaveze2005200620072008Obaveze koje dospevaju naredne godine0.00309,487.74340,436.52374,480.17Dugorone obaveze1,024,404.42714,916.68374,480.170.00UKUPNO1,024,404.421,024,404.42714,916.68374,480.17


Ukupan prihodUKUPAN PRIHOD2006. godinaAsortimanJedinicaProdaja u jedinicamaCena po jedinici u EURUkupan prihod u EURPrena kafa "A"kg800,0003.702,960,000.00Prena kafa "B"kg80,0004.00320,000.00UKUPNO880,0003,280,000.002007. godinaAsortimanJedinicaProdaja u jedinicamaCena po jedinici u EURUkupan prihod u EURPrena kafa "A"kg900,0003.703,330,000.00Prena kafa "B"kg90,0004.00360,000.00UKUPNO990,0003,690,000.002008-2015. godineAsortimanJedinicaProdaja u jedinicamaCena po jedinici u EURUkupan prihod u EURPrena kafa "A"kg1,000,0003.703,700,000.00Prena kafa "B"kg100,0004.00400,000.00UKUPNO1,100,0004,100,000.00


Rashodi 1RASHODIITrokovi sirovinaVrsta trokaJedinicaCena u EUR po jediniciGodinji troak 2006. u EURGodinji troak 2007. u EURGodinji troak 2008-2015. u EURSantos za kafu Akg2.00960,000.001,080,000.001,200,000.00Uganda za kafu Akg1.50720,000.00810,000.00900,000.00Santos za kafu Bkg2.00144,000.00162,000.00180,000.00Uganda za kafu Bkg1.5036,000.0040,500.0045,000.00UKUPNO1,860,000.002,092,500.002,325,000.00IITrokovi ambalaeVrsta trokaJedinicaCena u EUR po jediniciGodinji troak 2006. u EURGodinji troak 2007. u EURGodinji troak 2008-2015. u EURKesice od 100 grama za kafu Akomad0.0140,000.0045,000.0050,000.00Kesice od 200 grama za kafu Akomad0.0220,000.0022,500.0025,000.00Kesice od 1 kg za kafu "A"komad0.1020,000.0022,500.0025,000.00Kutije za kafu Akomad0.1016,000.0018,000.0020,000.00Kesice od 100 grama za kafu Bkomad0.014,000.004,500.005,000.00Kesice od 200 grama za kafu Bkomad0.022,000.002,250.002,500.00Kesice od 1 kg za kafu "B"komad0.102,000.002,250.002,500.00Kutije za kafu Bkomad0.101,600.001,800.002,000.00UKUPNO105,600.00118,800.00132,000.00POMONA TABELAGodinaNabavka sirove kafe u kgKoliina sirove kafe kojastane u jedan kamion u kgPotreban brojkamionaStvarno potreban broj kamiona2006.1,056,00020,00052.80532007.1,188,00020,00059.40602008-2015.1,320,00020,00066.0066IIIZavisni trokovi nabavkeVrsta trokaParametar/JedinicaGodinji troak po parametru/cena po jediniciGodinji troak 2006. u EURGodinji troak 2007. u EURGodinji troak 2008-2015. u EURCarinski trokovinabavna vrednost10.00%186,000.00209,250.00232,500.00Tranportkamion1,000.0053,000.0060,000.0066,000.00pedicijakamion100.005,300.006,000.006,600.00UKUPNO244,300.00275,250.00305,100.00IVTrokovi plataRadno mestoBroj radnikaProsena mesena neto plata po radniku u EURGodinji troak plate u2006-2015. u EURGeneralni direktor11,000.0021,000.00Tehniki direktor1800.0016,800.00Komercijalni direktor1800.0016,800.00Referenti prodaje5600.0063,000.00Referenti za prijem i izdavanje robe2400.0016,800.00Radnici u proizvodnji6400.0050,400.00Radnici u operativi4400.0033,600.00Pratee osoblje4300.0025,200.00UKUPNO24243,600.00


Rashodi 2VAmortizacijaSadanja vrednost na kraju godine u EURStalna imovinaNabavnavrednost u EURAmortizacionastopaGodinjaamortizacija u EUR2006.2007.2008.2009.2010.2011.2012.2013.2014.2015.Objekat1,000,000.002.50%25,000.00975,000.00950,000.00925,000.00900,000.00875,000.00850,000.00825,000.00800,000.00775,000.00750,000.00Tehnoloka oprema1,024,404.4210.00%102,440.44921,963.98819,523.54717,083.10614,642.65512,202.21409,761.77307,321.33204,880.88102,440.440.00Elektro oprema50,000.005.00%2,500.0047,500.0045,000.0042,500.0040,000.0037,500.0035,000.0032,500.0030,000.0027,500.0025,000.00Transportna sredstva30,000.0010.00%3,000.0027,000.0024,000.0021,000.0018,000.0015,000.0012,000.009,000.006,000.003,000.000.00Sadanja vrednost2,104,404.42132,940.441,971,463.981,838,523.541,705,583.101,572,642.651,439,702.211,306,761.771,173,821.331,040,880.88907,940.44775,000.00Godinja amortizacija132,940.44132,940.44132,940.44132,940.44132,940.44132,940.44132,940.44132,940.44132,940.44132,940.44


Rashodi 3VITrokovi energenataVrsta trokaJedinicaCena u EUR po jediniciGodinji troak 2006. u EURGodinji troak 2007. u EURGodinji troak 2008-2015. u EURElektrina energija (vezana za tehnoloku opremu)Kwh0.0544,000.0049,500.0055,000.00Elektrina energija (fiksni deo)Kwh0.055,000.005,000.005,000.00Dizel gorivo (fiksni deo)litar0.707,000.007,000.007,000.00UKUPNO56,000.0061,500.0067,000.00VIIInvesticiono odravanjeVrsta trokaParametarGodinji troak po parametruGodinji troak 2006-2015. u EURObjekatstvarna ualganja0.50%5,000.00Tehnoloka opremastvarna ualganja1.00%10,000.00Elektro opremastvarna ualganja1.00%500.00Transportna sredstvastvarna ualganja3.00%900.00UKUPNO16,400.00VIIITrokovi osiguranjaVrsta trokaParametarGodinji troak po parametruGodinji troak 2006-2015. u EURObjekatstvarna ulaganja0.20%2,000.00Tehnoloka opremastvarna ulaganja0.40%4,000.00Elektro opremastvarna ulaganja0.20%100.00Transportna sredstvastvarna ulaganja3.00%900.00Radnicibroj radnika140.003,360.00UKUPNO10,360.00IXTrokovi marketingaVrsta trokaGodinji troak 2006 - 2015. u EURReklama i propaganda108,000.00Reprezentacija12,000.00UKUPNO120,000.00XTrokovi platnog prometaVrsta trokaParametarGodinji troak poparametruGodinji troak 2006. u EURGodinji troak 2007. u EURGodinji troak 2008-2015. u EURProvizijaukupan prihod0.50%16,400.0018,450.0020,500.00Konverzijanabavna vrednost sirove kafe0.70%13,020.0014,647.5016,275.00UKUPNO29,420.0033,097.5036,775.00XITrokovi porezaVrsta trokaParametarGodinji troak poparametruGodinji troak 2006-2015. u EURPorez na imovinustvarno ulaganje u objekat0.40%4,000.00Naknada za korienjegradjevinskog zemljita2,000.00Naknada za isticanje firme naposlovnom prostoru2,000.00UKUPNO8,000.00XIIOstali trokoviVrsta trokaGodinji troak 2006-2015. u EURPTT15,000.00Slubena putovanja10,000.00Lini rashodi5,000.00Komunalne usluge5,000.00Ostalo25,000.00UKUPNO60,000.00


Bilans uspehaBILANS USPEHAu EUR2006.2007.2008.2009.2010.2011.2012.2013.2014.2015.2,0022,0032,0042,0052,0062,0072,0082,0092,0102,011Ukupan prihod3,280,000.003,690,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.00Prihod od prodaje proizvoda3,280,000.003,690,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.00UKUPNI RASHODI2,986,620.443,264,114.613,515,508.783,482,175.443,457,175.443,457,175.443,457,175.443,457,175.443,457,175.443,457,175.44Trokovi sirovina1,860,000.002,092,500.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.00Trokovi ambalae105,600.00118,800.00132,000.00132,000.00132,000.00132,000.00132,000.00132,000.00132,000.00132,000.00Zavisni trokovi nabavke244,300.00275,250.00305,100.00305,100.00305,100.00305,100.00305,100.00305,100.00305,100.00305,100.00Trokovi plata243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00Amortizacija132,940.44132,940.44132,940.44132,940.44132,940.44132,940.44132,940.44132,940.44132,940.44132,940.44Trokovi energenata56,000.0061,500.0067,000.0067,000.0067,000.0067,000.0067,000.0067,000.0067,000.0067,000.00Investiciono odravanje16,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.00Trokovi osiguranja10,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.00Trokovi marketinga120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00Trokovi platnog prometa29,420.0033,097.5036,775.0036,775.0036,775.0036,775.0036,775.0036,775.0036,775.0036,775.00Trokovi poreza8,000.008,000.008,000.008,000.008,000.008,000.008,000.008,000.008,000.008,000.00Ostali trokovi60,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.00Kamata100,000.0091,666.6758,333.3325,000.000.000.000.000.000.000.00Porez na dobitakBRUTO DOBITAK293,379.56425,885.39584,491.22617,824.56642,824.56642,824.56642,824.56642,824.56642,824.56642,824.5610.00%Porez na dobitak29,337.9642,588.5458,449.1261,782.4664,282.4664,282.4664,282.4664,282.4664,282.4664,282.46NETO DOBITAK264,041.60383,296.85526,042.10556,042.10578,542.10578,542.10578,542.10578,542.10578,542.10578,542.10KUMULATIVNI NETO DOBITAK264,041.60647,338.451,173,380.561,729,422.662,307,964.762,886,506.863,465,048.964,043,591.064,622,133.175,200,675.27


Novcani tokNOVANI TOKu EUR2006.2007.2008.2009.2010.2011.2012.2013.2014.2015.2,0022,0032,0042,0052,0062,0072,0082,0092,0102,011UKUPNI PRILIVI3,280,000.003,690,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.005,526,594.11Prihod od prodaje proizvoda3,280,000.003,690,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.00Neto rezidualna vrednost projekta1,426,594.11UKUPNI ODLIVI2,883,017.963,515,230.853,782,485.603,752,485.603,388,517.463,388,517.463,388,517.463,388,517.463,388,517.463,388,517.46Trokovi sirovina1,860,000.002,092,500.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.00Trokovi ambalae105,600.00118,800.00132,000.00132,000.00132,000.00132,000.00132,000.00132,000.00132,000.00132,000.00Zavisni trokovi nabavke244,300.00275,250.00305,100.00305,100.00305,100.00305,100.00305,100.00305,100.00305,100.00305,100.00Trokovi plata243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00Trokovi energenata56,000.0061,500.0067,000.0067,000.0067,000.0067,000.0067,000.0067,000.0067,000.0067,000.00Investiciono odravanje16,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.00Trokovi osiguranja10,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.00Trokovi marketinga120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00Trokovi platnog prometa29,420.0033,097.5036,775.0036,775.0036,775.0036,775.0036,775.0036,775.0036,775.0036,775.00Trokovi poreza8,000.008,000.008,000.008,000.008,000.008,000.008,000.008,000.008,000.008,000.00Ostali trokovi60,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.00Kamata100,000.0091,666.6758,333.3325,000.000.000.000.000.000.000.00Otplata kredita0.00341,468.14341,468.14341,468.140.000.000.000.000.000.00Porez na dobitak29,337.9642,588.5458,449.1261,782.4664,282.4664,282.4664,282.4664,282.4664,282.4664,282.46NETO PRILIV396,982.04174,769.15317,514.40347,514.40711,482.54711,482.54711,482.54711,482.54711,482.542,138,076.66KUMULATIVNI NETO PRILIV396,982.04571,751.20889,265.601,236,780.001,948,262.552,659,745.093,371,227.644,082,710.184,794,192.726,932,269.38I Kumulativna razlika prilivi i dobiti1,731,594.111. kumulativna amortizacija1,329,404.422. neto rezidualna vrednost1,426,594.113. kumulativna otplata kredita1,024,404.42II (1+2) - 31,731,594.11Razlika (I - II)0.00


Bilans stanjaBILANS STANJAu EUR31/ 12/ 200631/ 12/ 200731/ 12/ 200831/ 12/ 200931/ 12/ 201031/ 12/ 201131/ 12/ 201231/ 12/ 201331/ 12/ 201431/ 12/ 2015AKTIVA (A+B)2,920,266.493,028,589.943,279,576.143,494,150.104,072,692.204,651,234.315,229,776.415,808,318.516,386,860.616,932,269.38A Stalna imovina1,971,463.981,838,523.541,705,583.101,572,642.651,439,702.211,306,761.771,173,821.331,040,880.88907,940.440.0Objekat975,000.00950,000.00925,000.00900,000.00875,000.00850,000.00825,000.00800,000.00775,000.00Tehnoloka oprema921,963.98819,523.54717,083.10614,642.65512,202.21409,761.77307,321.33204,880.88102,440.44Elektro oprema47,500.0045,000.0042,500.0040,000.0037,500.0035,000.0032,500.0030,000.0027,500.00Transportna sredstva27,000.0024,000.0021,000.0018,000.0015,000.0012,000.009,000.006,000.003,000.00B Obrtna imovina948,802.501,190,066.401,573,993.051,921,507.452,632,989.993,344,472.544,055,955.084,767,437.635,478,920.176,932,269.38Zalihe187,376.01208,315.20229,171.89229,171.89229,171.89229,171.89229,171.89229,171.89229,171.89Potraivanja273,333.33307,500.00341,666.67341,666.67341,666.67341,666.67341,666.67341,666.67341,666.67Gotovina u trajnim obrtnih sredstvima91,111.11102,500.00113,888.89113,888.89113,888.89113,888.89113,888.89113,888.89113,888.89Gotovina iz neto priliva396,982.04571,751.20889,265.601,236,780.001,948,262.552,659,745.093,371,227.644,082,710.184,794,192.726,932,269.38PASIVA (C + D + E)2,920,266.493,028,589.943,279,576.143,494,150.104,072,692.204,651,234.315,229,776.415,808,318.516,386,860.616,932,269.38C Kapital1,865,295.392,313,803.662,904,974.673,461,016.774,039,558.874,618,100.975,196,643.075,775,185.186,353,727.286,932,269.38D Kratkorone obaveze372,034.81373,318.14374,601.4733,133.3333,133.3333,133.3333,133.3333,133.3333,133.330.0Dobavljai10,266.6711,550.0012,833.3312,833.3312,833.3312,833.3312,833.3312,833.3312,833.33Obaveze po osnovu plate20,300.0020,300.0020,300.0020,300.0020,300.0020,300.0020,300.0020,300.0020,300.00Deo kredita koji dospeva naredne godine341,468.14341,468.14341,468.140.00.00.00.00.00.0E Deo kredita koji dospeva za vie od godinu dana682,936.28341,468.140.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0


Sadasnja vrednost ulaganjaSadanja vrednost ulaganjaDiskontna stopa10.00%Datum ulaganjaIznos ulaganjau EURFaktor akumulacije /Diskontni faktorSadanja vrednost ulaganjana dan 31.12.2005.30/06/2005500,000.001.048809524,404.4231/10/2005325,000.001.016012330,203.8631/12/2005776,253.791.000000776,253.7931/12/200665,211.410.90909159,283.1030/06/2007170,734.070.866784147,989.5931/12/2007235,862.980.826446194,928.0830/06/2008170,734.070.787986134,535.9931/12/2008170,734.070.751315128,275.0330/06/2009170,734.070.716351122,305.4531/12/2009170,734.070.683013116,613.67UKUPNO2,755,998.542,534,792.99

&C&"Arial,"&12 13/17

Ekonomski tokEKONOMSKI TOKu EUR31.12.2005.2006.2007.2008.2009.2010.2011.2012.2013.2014.2015.2,0022,0032,0042,0052,0062,0072,0082,0092,0102,011UKUPNI PRILIVI3,280,000.003,690,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.005,526,594.11Prihod od prodaje proizvoda3,280,000.003,690,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.00Neto rezidualna vrednost projekta1,426,594.11UKUPNI ODLIVI2,883,017.963,173,762.713,441,017.463,411,017.463,388,517.463,388,517.463,388,517.463,388,517.463,388,517.463,388,517.46Trokovi sirovina1,860,000.002,092,500.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.002,325,000.00Trokovi ambalae105,600.00118,800.00132,000.00132,000.00132,000.00132,000.00132,000.00132,000.00132,000.00132,000.00Zavisni trokovi nabavke244,300.00275,250.00305,100.00305,100.00305,100.00305,100.00305,100.00305,100.00305,100.00305,100.00Trokovi plata243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00243,600.00Trokovi energenata56,000.0061,500.0067,000.0067,000.0067,000.0067,000.0067,000.0067,000.0067,000.0067,000.00Investiciono odravanje16,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.0016,400.00Trokovi osiguranja10,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.0010,360.00Trokovi marketinga120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00120,000.00Trokovi platnog prometa29,420.0033,097.5036,775.0036,775.0036,775.0036,775.0036,775.0036,775.0036,775.0036,775.00Trokovi poreza8,000.008,000.008,000.008,000.008,000.008,000.008,000.008,000.008,000.008,000.00Ostali trokovi60,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.00Kamata100,000.0091,666.6758,333.3325,000.000.000.000.000.000.000.00Porez na dobitak29,337.9642,588.5458,449.1261,782.4664,282.4664,282.4664,282.4664,282.4664,282.4664,282.46NETO PRILIV(2,755,998.54)396,982.04516,237.29658,982.54688,982.54711,482.54711,482.54711,482.54711,482.54711,482.542,138,076.66Investiciona ulaganja (apsolutni iznos)2,755,998.54Diskontna stopaKUMULATIVNI NETO PRILIV(2,755,998.54)-2,359,016.49-1,842,779.20-1,183,796.65-494,814.11216,668.44928,150.981,639,633.522,351,116.073,062,598.615,200,675.2710.00%Period povraaja iznosi 4 godine i 254 danaFaktor akumulacije1.101.211.331.461.611.771.952.142.362.59DISKONTOVANI NETO PRILIV(2,534,792.99)360,892.77426,642.39495,103.34470,584.35441,774.68401,613.35365,103.04331,911.86301,738.05824,321.110.00.0Investiciona ulaganja (diskontovani iznos)2,534,792.99DISKONTOVANI KUMULATIVNI NETO PRILIV(2,534,792.99)-2,173,900.22-1,747,257.83-1,252,154.49-781,570.14-339,795.4661,817.89426,920.94758,832.791,060,570.851,884,891.95NETO SADANJA VREDOST1,884,891.95Diskontovani period povraaja iznosi 5 godina i 309 danaRed za izraunavanje interne stope rentabilnosti(2,534,792.99)396,982.04516,237.29658,982.54688,982.54711,482.54711,482.54711,482.54711,482.54711,482.542,138,076.66INTERNA STOPA RENTABILNOSTI22.24%INDEKS RENTABILNOSTI74.36%Izraunavanje perioda povraajaKumulativni neto priliv u EUR na poetku godine u kojoj se vraa investicija (pomnoeno sa -1)494,814.11Kumulativni neto priliv u EUR na kraju godine u kojoj se vraa investicija216,668.44Duina trajanja godine do momenta vraanja investicije u %69.55%Broj dana u godini povraaja253.85Izraunavanje diskontovanog perioda povraajaKumulativni neto priliv u EUR na poetku godine u kojoj se vraa investicija (pomnoeno sa -1)339,795.46Kumulativni neto priliv u EUR na kraju godine u kojoj se vraa investicija61,817.89Duina trajanja godine do momenta vraanja investicije u %84.61%Broj dana u godini povraaja308.82Proseni period povraaja2.89godineProseni period povraaja2 godine i 325 danaReciproni period povraaja28.87%

&C&"Arial,"&12 14/17

Finansijska analizaFINANSIJSKA ANALIZAI Racio analiza2006.2007.2008.2009.2010.2011.2012.2013.2014.2015.1) Pokazatelji likvidnostiOpti racio likvidnosti2.553.194.2057.9979.47100.94122.41143.89165.36Rigorozni racio likvidnosti2.052.633.5951.0872.5594.02115.50136.97158.44Neto obrtna sredstva (u EUR)576,767.70816,748.261,199,391.571,888,374.112,599,856.663,311,339.204,022,821.754,734,304.295,445,786.846,932,269.382) Pokazatelji aktivnostiKoeficijent obrta kupaca12.0012.0012.0012.0012.0012.0012.0012.0012.00Prosena odloena naplata u danima30.0030.0030.0030.0030.0030.0030.0030.0030.00Koeficijent obrta dobavljaa10.2910.2910.2910.2910.2910.2910.2910.2910.29Proseno odloeno plaanje u danima35.0035.0035.0035.0035.0035.0035.0035.0035.003) Pokazatelji finansijske struktureUdeo pozajmljenih izvora u ukupnim izvorima36.13%23.60%11.42%0.95%0.81%0.71%0.63%0.57%0.52%0.00%Udeo dugoronih izvora u ukupnih izvorima87.26%87.67%88.58%99.05%99.19%99.29%99.37%99.43%99.48%100.00%Koeficijent pokria fiksnih rashoda na ime kamate (u EUR)3.935.6511.0225.714) Pokazatelji rentabilnostiStopa poslovnog dobitka11.99%14.03%15.68%15.68%15.68%15.68%15.68%15.68%15.68%15.68%Stopa neto dobitka8.05%10.39%12.83%13.56%14.11%14.11%14.11%14.11%14.11%14.11%Koeficijent efikasnosti109.82%113.05%116.63%117.74%118.59%118.59%118.59%118.59%118.59%118.59%Stopa prinosa na ukupna sredstva9.30%12.89%16.68%16.42%15.29%13.26%11.71%10.48%9.49%8.69%Stopa prinosa na sopstvena sredstva14.68%18.34%20.16%17.47%15.43%13.36%11.79%10.55%9.54%8.71%II Z test2006.2007.2008.2009.2010.2011.2012.2013.2014.2015.a. Neto obrtna sredstva576,767.70816,748.261,199,391.571,888,374.112,599,856.663,311,339.204,022,821.754,734,304.295,445,786.846,932,269.38b. Ukupna sredstva2,920,266.493,028,589.943,279,576.143,494,150.104,072,692.204,651,234.315,229,776.415,808,318.516,386,860.616,932,269.38I = a / b x 0,710.140.190.260.380.450.510.550.580.610.71c. Neto dobit264,041.60383,296.85526,042.10556,042.10578,542.10578,542.10578,542.10578,542.10578,542.10578,542.10d. Ukupna sredstva2,920,266.493,028,589.943,279,576.143,494,150.104,072,692.204,651,234.315,229,776.415,808,318.516,386,860.616,932,269.38II = c / d x 0,840.080.110.130.130.120.100.090.080.080.07e. Poslovni rezultat393,379.56517,552.06642,824.56642,824.56642,824.56642,824.56642,824.56642,824.56642,824.56642,824.56f. Ukupna sredstva2,920,266.493,028,589.943,279,576.143,494,150.104,072,692.204,651,234.315,229,776.415,808,318.516,386,860.616,932,269.38III = e / f x 3,100.420.530.610.570.490.430.380.340.310.29g. Kapital1,865,295.392,313,803.662,904,974.673,461,016.774,039,558.874,618,100.975,196,643.075,775,185.186,353,727.286,932,269.38h. Ukupne obaveze1,054,971.09714,786.28374,601.4733,133.3333,133.3333,133.3333,133.3333,133.3333,133.330.00IV = g / h x 0,420.741.363.2643.8751.2158.5465.8773.2180.54i. Ukupan prihod3,280,000.003,690,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.004,100,000.00j. Ukupna sredstva2,920,266.493,028,589.943,279,576.143,494,150.104,072,692.204,651,234.315,229,776.415,808,318.516,386,860.616,932,269.38V = i / j x 1,001.121.221.251.171.010.880.780.710.640.59Z TEST2.503.415.5146.1353.2760.4667.6874.9282.18

&C&"Arial,"&12 15/17

Prelomna tacka rentabilitetaPRELOMNA TAKA RENTABILITETA2008.Trokovi sirovina2,325,000.00Ukupan prihod4,100,000.00Trokovi ambalae132,000.00Varijabilni trokovi2,762,100.00Zavisni trokovi nabavke305,100.00Kontribuciona dobit1,337,900.00Varijabilni trokovi2,762,100.00Fiksni trokovi753,408.78Trokovi plata243,600.00Bruto dobitak584,491.22Amortizacija132,940.44Stopa varijabilnog troka67.37%Trokovi energenata67,000.00Stopa kontribucione dobiti32.63%Investiciono odravanje16,400.00Trokovi osiguranja10,360.00PTvrednost =Fiksni trokovi =753,408.78Trokovi marketinga120,000.001 - stopa varijabilnih trokova0.33Trokovi platnog prometa36,775.00Trokovi poreza8,000.00PT vrednost =2,308,824.26EUROstali trokovi60,000.00PT koliina =619,440.66kgKamata58,333.33PT kapacitet =56.31%Fiksni trokovi753,408.78PT koliina za prenu kafu "A" =563,128kgUkupni rashodi3,515,508.78PT koliina za prenu kafu "B" =56,313kgPT cenovno za prenu kafu "A" =3.17EURPT cenovno za prenu kafu "B" =3.43EUR% iskorienostikapacitetaUkupan prihodFiksni troakVarijabilni troakUkupni troak0.00%0.00753,408.780.00753,408.7825.00%1,025,000.00753,408.78690,525.001,443,933.7856.31%2,308,824.26753,408.781,555,415.492,308,824.26100.00%4,100,000.00753,408.782,762,100.003,515,508.78


Prelomna tacka rentabiliteta0000000000000000

Analiza osetljivosti0000000000000000

ukupan prihod = 0.00ukupan prihod = 10,000,000.00ukupan prihod = 21,836,898.71ukupan prihod = 38,737,603.14

ANALIZA OSETLJIVOSTIParametar% promene parametraInterna stopa rentabilnostiNeto sadanja vrednost u EURDiskontovani period povraajaBazna vrednost0%22.24%1,884,891.955 godina i 10 meseciProdajne cene-5%14.54%679,470.579 godina i 4 mesecaProdajne cene-10%6.36%-525,950.81Investicija se ne vraaProdajne cene+5%29.62%3,090,313.334 godina i 4 mesecaProdajne cene+10%36.79%4,295,734.713 godine i 5 meseciCene sirovina-5%26.46%2,568,454.084 godina i 10 meseciCene sirovina-10%30.59%3,252,016.204 godina i 2 mesecaCene sirovina+5%17.92%1,201,329.837 godina i 5 meseciCene sirovina+10%13.47%517,767.7010 godinaProdajne cene icene sirovina-5% i-3%17.20%1,089,607.857 godina i 8 meseciProdajne cene icene sirovina-10% i-6%11.98%294,323.7410 godina

Ukupan prihodFiksni troakVarijabilni troakUkupni troakEURGrafiki prikaz prelomne take rentabiliteta00000000000000000000000000000000prelomna takarentabilitetaProcenat iskorienja predvidjenog kapaciteta&C&"Arial,Bold"&12 17/17

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