DIGITALNA ARHIVA ŠUMARSKOG LISTA
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ŠUMARSKI LIST 1-2/2021 str. 81     <-- 81 -->        PDF

upravljačka kontrola potrošnje goriva rezultirala je uštedom 15 do 20 %.
Kontrola naturalnih pokazatelja iskazana u ukupnim izvršenim m3, izvršenim m3 po danu, potrošnji goriva litara po radnom satu i litara po pogonskom satu u usporedbi s istim razdobljem za prethodnu godinu daje realnu sliku produktivnosti u zadanom vremenu.
Izbor najekonomičnijih i najproduktivnijih strojeva za određene tehnologije proizvodnje temeljem pokazatelja o učincima i troškovima rada, dobar su preduvjet za organiziranje proizvodnje i optimizaciju poslovnih procesa.
Donošenje odluka o rashodovanju i nabavi novih strojeva temelji se na utrošcima rezervnih dijelova i troškovima održavanja, odnosno strukturi i količini zastoja te ostvarenim direktnim rashodima i prihodima stroja. Kontrola korištenje radnog vremena spada u obveze rukovodećeg osoblja, a informacije o neproduktivnim satima i praznome hodu podloga su za korekcije u kontroli radnog vremena.
Za uspješno koordiniranje aktivnosti rukovođenja i donošenja poslovnih odluka, neophodno je definirati obveze nižeg, srednjeg i višeg rukovodstva u korištenju kontroling izvještaja i informacija iz web aplikacije HsKPR. Kontroling izvještaji dobra su podloga za ocjenu uspješnosti poslovodstva, a samim time i za objektivno nagrađivanje zaposlenika.
Zahvala – Acknowledgements
Projekt operativnog kontrolinga u Hrvatske šume d.o.o. implementirali su: Ivica Milković, Krešimir Žagar, Tatjana Klarić, Veljko Kovačević, Nenad Stanišić, Đuro Jendrijev, Damir Klobučar, Boris Romanić, Zvonimir Mišić, Vlado Đurašin.
LITERATURA
REFERENCES
Luković T., Lebefrom U., 2014., CONTROLLING Planom do cilja, 3. str., Sveučilište u Dubrovniku
Blazek A., Doyle A., Eiselmayer K., 2014., Kontroling i kontroler, 12. str., Kontroling Kognosko d.o.o., Zagreb
Drljača M.,2004., Izrada financijskog plana i investicijski prioriteti, 74-82 str., Oskar d.o.o Centar za razvoj i kvalitetu, Zagreb
Medved, M., Ogris, N., Klun, J., Košir, B., Vončina, R., 2005: Calendar Time and Work Performance of Syncrofalke Cable Cranes in the Tolminsko Region. Zbornik gozdarstva in lesarstva 77: 113-142.
Osmanagić Bedenik, N., Realnost kontrolinga u Hrvatskoj, Zbornik Ekonomskog fakulteta u Zagrebu, godina 1, broj 1, 2003.
Kuric D., 2010., Istraživanje obilježja kontrolinga u državnim šumarskim poduzećima, Magisterij, Ekonomski fakultet u Zagrebu
SUMMARY
Controlling of machinery in performing forest works represents a development of business management systems, supervision of working time of machinery and vehicles and analysis of data collected as a basis for making business decisions. This system is connected with other informatic systems (of different business purposes) used in Croatian forests ltd., company that manages state owned forests in Croatia. Financial and non-financial reports shown apply primarily to machinery used in forestry and represent a modern business model of management in operative forestry.
The main instrument of work machinery controlling is web application HsKPR. The application is a control mechanism for activity tracking according to the cost center by each work machine/vehicle in service of mechanisation, construction and personal transportation. Each work machine is treated as a cost and income centre, while each vehicle is treated as a cost centre. The application provides information about planned and realized income, expenditure and profit of a work machine. Expenditure represents machine usability costs, expenses for fuel, oil, spare parts, tires, internal and external maintenance services, amortization, machinist salary expenses. In addition to financial reports on income, expenditure and profit, the application provides non-financial indicators of productivity, operational hours, utilization of working hours, fuel consumption, idle motion and delays. Particularly useful is expense information on machine-day costs and costs realized by the measuring unit kn/m3.
Financial and non-financial reports are available at the level of cost and income centre, group cost and income centre and the profit centre. Group cost and income centers are work machines of the same technology, i.e. skidders, forwarders and cable cranes. Profit center is a mechanization activity with sub-activities of skidding, transportation and other work assets, as well as construction activity with sub-activities of work machinery and transportation. All these reports are also available on three organizational levels: forest station, i.e. work unit, forest management centre and company level.
Controlling reports provide basis for managerial decisions, alarm signals for significant unfavorable differences between planned and realized indicators, basis for discovering the reasons for deviations from planned tasks, as well as basis for prescribing necessary activities leading to the planned outcomes.
Key words: controlling, forest machinery, planning and analysing, management