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[{"$nulls":6},"Meno: ....................................."]
["V rámci inovácie výroby firma plánuje v mesiaci máj 20.. vyrobiť:",{"$nulls":5},"Trieda: ...................................."]
[null," 30 ks skriniek OMEGA a"]
[null,"600 ks záhradných altánkov POHODA"]
[]
["Norma spotreby základného materiálu na 1 ks"]
["Materiál","MJ","Spotreba v MJ na 1 kalkulačnú jednotku",null,null,null,"Cena/MJ"]
[null,null,"OMEGA",null,"POHODA"]
["Guľatina jelša","m3",null,0.22,null,0.85,47]
["Lak","kg",null,0.5,null,2.61,6.5]
["Farba","kg",null,0.2,null,0.3,4.6]
["Pozri jednotkové ceny v spoločných údajoch"]
[]
["Výkonové normy času"]
["Fáza","Operácia",null,null,"Mzd.tarifa","Norma času v minútach"]
[{"$nulls":4},"v €/1 h","OMEGA","POHODA"]
["1. ","Rezanie, vŕtanie, hobľov., morenie",null,null,4.5,72,320]
["2.","Lepenie, skrutkovanie, montáž",null,null,3.85,22,58]
["3.","Lakovanie, sušenie",null,null,4.15,34,27]
[]
["Výpočet priameho materiálu"]
["Materiál","MJ","Cena/MJ","Norma spotreby v MJ",null,"Spotreba v €"]
[null,null,null,"OMEGA","POHODA","OMEGA","POHODA"]
[null,null,47]
[null,null,6.5]
[null,null,4.6]
["Spolu","x","x","x","x"]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Výpočet priamych miezd"]
["Fáza","Mzdová tarifa",null,"Norma času v min.",null,"Priame mzdy v €"]
[null,"v €/1h",null,"OMEGA","POHODA","OMEGA","POHODA"]
[1,4.5]
[2,3.85]
[3,4.15]
["Spolu","x",null,"x","x"]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
[null,null,"Rozpočet priamych nákladov na jún 2005"]
["Náklad","Plán výroby v ks",null,"N v€/1 kalkulačnú jednotku",null,"Rozpočet v €",null,"Rozpočet v €"]
[null,"OMEGA","POHODA","OMEGA","POHODA","OMEGA","POHODA","spolu"]
[]
[]
["Zaokrúhľovanie na celé číslo podľa zásad zaokrúhľovania."]
[]
["Rozpočtované náklady"]
["Hospodárske stredisko",null,null,"€"]
["Výroba",null,null,64850]
["Správa",null,null,18622]
["Odbyt",null,null,4350]
["Rozvrhová základňa = priame mzdy"]
["Zaokrúhľovanie - režijné prirážky na celé čísla."]
["Režijné prirážky "]
["Druh",null,null,"Režijná prirážka v %"]
[]
[]
[]
[]
[]
[null,"Predbežná kalkulácia na 1 ks"]
["P. č.","Kalkulačná položka",null,null,"€ na 1 výrobok"]
[{"$nulls":4},"OMEGA",null,"POHODA"]
["1."]
["2."]
["3."]
[]
["4."]
[]
["5."]
[]
["6."]
[null,"Predajná cena"]
["Zaokrúhľovanie na 2 desatinné číslo podľa zásad zaokrúhľovania."]
[]
["Zisk tvorí pri výrobku OMEGA 15 % z úplných vlastných nákladov"]
["Zisk tvorí pri výrobku POHODA 25 % z predajnej ceny"]

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[{"$nulls":6},"Meno: .................................."]
["V rámci inovácie výroby firma OÁZA plánuje v mesiaci apríl 201. vyrobiť:",{"$nulls":5},"Trieda: .................................."]
[null,"130 ks detských bazénov RYBKA"]
[null,"1160 ks záhradných fóliovníkov TEDY"]
[]
["Norma spotreby základného materiálu na 1 ks"]
["Materiál","MJ","Spotreba v MJ na 1 kalkulačnú jednotku"]
[null,null,"RYBKA",null,"TEDY"]
["PVC","m",null,3.25,null,12.78]
["Akryl","kg",null,0.46,null,2.44]
["Lak","kg",null,2.73,null,3.65]
["Pozri jednotkové ceny v spoločných údajoch"]
[]
["Výkonové normy času"]
["Fáza","Operácia",null,null,"Mzd.tarifa","Norma času v minútach"]
[{"$nulls":4},"v €/1 h","RYBKA","TEDY"]
["1. ","Strihanie, rezanie",null,null,2.5,36,17]
["2.","Zváranie, lakovanie, morenie",null,null,3.3,47,135]
["3.","Konečná úprava, kontrola, balenie",null,null,3.8,34,27]
[]
["Výpočet priameho materiálu"]
["Materiál","MJ","Cena/MJ","Norma spotreby v MJ",null,"Spotreba v Sk"]
[null,null,null,"RYBKA","TEDY","RYBKA","TEDY"]
["PVC",null,76.4]
["Akryl",null,147]
["Lak",null,37]
["Spolu","x","x","x","x"]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Výpočet priamych miezd"]
["Fáza","Mzdová tarifa",null,"Norma času v min.",null,"Priame mzdy v Sk"]
[null,"v Sk/1h",null,"RYBKA","TEDY","RYBKA","TEDY"]
[null,125]
[null,90]
[null,58]
["Spolu","x",null,"x","x"]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
[null,null,"Rozpočet priamych nákladov na apríl 2005"]
["Náklad","Plán výroby v ks",null,"N v Sk/1 kalkulačnú jednotku",null,"Rozpočet v Sk",null,"Rozpočet v Sk"]
[null,"RYBKA","TEDY","RYBKA","TEDY","RYBKA","TEDY","spolu"]
[]
[]
["Zaokrúhľovanie na celé číslo podľa zásad zaokrúhľovania."]
[]
["Rozpočtované náklady"]
["Hospodárske stredisko",null,null,"Sk",null,"Režijná prirážka v %"]
["Výroba",null,null,488000]
["Správa",null,null,129500]
["Odbyt",null,null,43500]
["Rozvrhová základňa = a/ priame mzdy = b/ priamy materiál"]
["Zaokrúhľovanie - režijné prirážky na celé čísla."]
["Režijné prirážky "]
["Druh",null,null,"Režijná prirážka v %"]
[]
[]
[]
[]
[]
[null,"Predbežná kalkulácia na 1 ks"]
["P. č.","Kalkulačná položka",null,null,"Sk na 1 výrobok"]
[{"$nulls":4},"RYBKA",null,"TEDY"]
["1."]
["2."]
["3."]
[]
["4."]
[]
["5."]
[]
["6."]
[null,"Predajná cena",null,null,1590,null,2990]
["Zaokrúhľovanie na 1 desatinné číslo podľa zásad zaokrúhľovania."]

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[{"$nulls":6},"Meno: ....................................."]
["V rámci inovácie výroby firma plánuje v mesiaci máj 20.. vyrobiť:",{"$nulls":5},"Trieda: ...................................."]
[null," 30 ks skriniek OMEGA a"]
[null,"600 ks záhradných altánkov POHODA"]
[]
["Norma spotreby základného materiálu na 1 ks"]
["Materiál","MJ","Spotreba v MJ na 1 kalkulačnú jednotku",null,null,null,"Cena/MJ"]
[null,null,"OMEGA",null,"POHODA"]
["Guľatina jelša","m3",null,0.22,null,0.85,47]
["Lak","kg",null,0.5,null,2.61,6.5]
["Farba","kg",null,0.2,null,0.3,4.6]
["Pozri jednotkové ceny v spoločných údajoch"]
[]
["Výkonové normy času"]
["Fáza","Operácia",null,null,"Mzd.tarifa","Norma času v minútach"]
[{"$nulls":4},"v €/1 h","OMEGA","POHODA"]
["1. ","Rezanie, vŕtanie, hobľov., morenie",null,null,4.5,72,320]
["2.","Lepenie, skrutkovanie, montáž",null,null,3.85,22,58]
["3.","Lakovanie, sušenie",null,null,4.15,34,27]
[]
["Výpočet priameho materiálu"]
["Materiál","MJ","Cena/MJ","Norma spotreby v MJ",null,"Spotreba v €"]
[null,null,null,"OMEGA","POHODA","OMEGA","POHODA"]
["Guľatina jelša","m3",47,0.22,0.85,10.34,39.949999999999996]
["Lak","kg",6.5,0.5,2.61,3.25,16.965]
["Farba","kg",4.6,0.2,0.3,0.9199999999999999,1.38]
["Spolu","x","x","x","x",14.51,58.294999999999995]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Výpočet priamych miezd"]
["Fáza","Mzdová tarifa",null,"Norma času v min.",null,"Priame mzdy v €"]
[null,"v €/1h",null,"OMEGA","POHODA","OMEGA","POHODA"]
[1,4.5,null,72,320,5.3999999999999995,24]
[2,3.85,null,22,58,1.4116666666666666,3.7216666666666667]
[3,4.15,null,34,27,2.351666666666667,1.8675000000000002]
["Spolu","x",null,"x","x",9.163333333333332,29.589166666666667]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Zostavte",null,"Rozpočet priamych nákladov na jún 20.."]
["Náklad","Plán výroby v ks",null,"N v€/1 kalkulačnú jednotku",null,"Rozpočet v €",null,"Rozpočet v €"]
[null,"OMEGA","POHODA","OMEGA","POHODA","OMEGA","POHODA","spolu"]
["Priamy materiál",30,600,14.51,58.294999999999995,435.3,34977,35412.3]
["Priame mzdy",30,600,9.163333333333332,29.589166666666667,274.9,17753.5,18028.4]
["Zaokrúhľovanie na celé číslo podľa zásad zaokrúhľovania."]
[]
["Rozpočtované náklady"]
["Hospodárske stredisko",null,null,"€",null,"Režijná prirážka v %"]
["Výroba",null,null,64850,null,3.597102349626145]
["Správa",null,null,18622,null,1.0329258281378269]
["Odbyt",null,null,4350,null,0.24128597102349625]
["Rozvrhová základňa = priame mzdy"]
["Zaokrúhľovanie - režijné prirážky na celé čísla."]
[]
[]
[]
[]
[]
["Zostavte","Predbežná kalkulácia na 1 ks"]
["P. č.","Kalkulačná položka",null,null,"€ na 1 výrobok"]
[{"$nulls":4},"OMEGA",null,"POHODA"]
["1.","Priamy materiál",null,null,14.51,null,58.294999999999995]
["2.","Priame mzdy",null,null,9.163333333333332,null,29.589166666666667]
["3.","Výrobná réžia",null,null,32.9614478637409,null,106.43526094014628]
[null,"Vlastné náklady výroby",null,null,56.63478119707423,null,194.31942760681295]
["4.","Správna réžia",null,null,9.465043671836286,null,30.47684166666667]
[null,"Vlastné náklady výkonu",null,null,66.09982486891052,null,224.79626927347962]
["5.","Odbytová réžia",null,null,2.2109837811453037,null,7.1014]
[null,"Úplné vlastné náklady výkonu",null,null,68.31080865005582,null,231.89766927347964]
["6.","Zisk",null,null,10.246621297508373,null,77.29922309115987]
[null,"Predajná cena",null,null,78.55742994756419,null,309.1968923646395]
["Zaokrúhľovanie na 2 desatinné číslo podľa zásad zaokrúhľovania."]
[]
["Zisk tvorí pri výrobku OMEGA 15 % z úplných vlastných nákladov"]
["Zisk tvorí pri výrobku POHODA 25 % z predajnej ceny"]

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[{"$nulls":6},"Meno: .................................."]
["V rámci inovácie výroby firma NAOMI plánuje v mesiaci október 2005 vyrobiť:",{"$nulls":5},"Trieda: .................................."]
[null,"130 ks spoločenských šiat VÍLA a"]
[null,"980 ks lyžiarskych kombinéz VLOČKA"]
[]
["Norma spotreby základného materiálu na 1 ks"]
["Materiál","MJ","Spotreba v MJ na 1 kalkulačnú jednotku"]
[null,null,"VÍLA",null,"VLOČKA"]
["Žerzej","m",null,3.25,null,2.78]
["Sieťovina","m",null,0.46,null,2.44]
["Spony","ks",null,2,null,4]
["Pozri jednotkové ceny v spoločných údajoch"]
[]
["Výkonové normy času"]
["Fáza","Operácia",null,null,"Mzd.tarifa","Norma času v minútach"]
[{"$nulls":4},"v €/1 h","VÍLA","VLOČKA"]
["1. ","Strihanie",null,null,"4,82",36,17]
["2.","Šitie, úprava, naparovanie",null,null,"4,28",427,170]
["3.","Konečná úprava, kontrola, balenie",null,null,"3,50",34,27]
[]
["Výpočet priameho materiálu"]
["Materiál","MJ","Cena/MJ","Norma spotreby v MJ",null,"Spotreba v €"]
[null,null,null,"VÍLA","VLOČKA","VÍLA","VLOČKA"]
["Žerzej","m",6.2,3.25,2.78,20.150000000000002,17.236]
["Sieťovina","m",5.55,0.46,2.44,2.553,13.542]
["Spony","ks",0.85,2,4,1.7,3.4]
["Spolu","x","x","x","x",24.403000000000002,34.178]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Výpočet priamych miezd"]
["Fáza","Mzdová tarifa",null,"Norma času v min.",null,"Priame mzdy v €"]
[null,"v €/1h",null,"VÍLA","VLOČKA","VÍLA","VLOČKA"]
[1,"4,82",null,36,17,2.892,1.3656666666666668]
[2,"4,28",null,427,170,30.459333333333333,12.126666666666669]
[3,"3,50",null,34,27,1.9833333333333334,1.575]
["Spolu","x",null,"x","x",35.33466666666667,15.067333333333334]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Zostavte",null,"Rozpočet priamych nákladov na október 2005"]
["Náklad","Plán výroby v ks",null,"N v €/1 kalkulačnú jednotku",null,"Rozpočet v €",null,"Rozpočet v€"]
[null,"VÍLA","VLOČKA","VÍLA","VLOČKA","VÍLA","VLOČKA","spolu"]
["Priamy materiál",130,980,24.403000000000002,34.178,3172.3900000000003,33494.439999999995,36666.829999999994]
["Priame mzdy",130,980,35.33466666666667,15.067333333333334,4593.506666666667,14765.986666666668,19359.493333333336]
["Zaokrúhľovanie na celé číslo podľa zásad zaokrúhľovania."]
[]
["Rozpočtované náklady"]
["Hospodárske stredisko",null,null,"€",null,"Režijná prirážka v %"]
["Výroba",null,null,34700,null,1.7924022805004536]
["Správa",null,null,12950,null,0.6689224649129936]
["Odbyt",null,null,4350,null,0.22469596311749204]
["Rozvrhová základňa = priame mzdy"]
["Zaokrúhľovanie - režijné prirážky na celé čísla."]
["Režijné prirážky "]
["Druh",null,null,"Režijná prirážka v %"]
[]
[]
[]
[]
[]
["Zostavte","Predbežná kalkulácia na 1 ks"]
["P. č.","Kalkulačná položka",null,null,"€ na 1 výrobok"]
[{"$nulls":4},"VÍLA",null,"VLOČKA"]
["1.","Priamy materiál",null,null,24.403000000000002,null,34.178]
["2.","Priame mzdy",null,null,35.33466666666667,null,15.067333333333334]
["3.","Výrobná réžia",null,null,63.3339371140567,null,27.006722627727168]
[null,"Vlastné náklady výroby",null,null,123.07160378072336,null,76.2520559610605]
["4.","Správna réžia",null,null,23.63615232354566,null,10.078877752999045]
[null,"Vlastné náklady výkonu",null,null,146.70775610426904,null,86.33093371405955]
["5.","Odbytová réžia",null,null,7.93955695810221,null,3.3855689749456253]
[null,"Úplné vlastné náklady výkonu",null,null,154.64731306237124,null,89.71650268900518]
["6.","Zisk",null,null,44.35268693762876,null,85.28349731099482]
[null,"Predajná cena",null,null,199,null,175]
["Zaokrúhľovanie na 1 desatinné číslo podľa zásad zaokrúhľovania."]

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["A",{"$nulls":5},"Meno: .................................."]
["V rámci inovácie výroby firma OÁZA plánuje v mesiaci apríl 2005 vyrobiť:",{"$nulls":5},"Trieda: .................................."]
[null,"130 ks detských bazénov RYBKA"]
[null,"1160 ks záhradných fóliovníkov TEDY"]
[]
["Norma spotreby základného materiálu na 1 ks"]
["Materiál","MJ","Spotreba v MJ na 1 kalkulačnú jednotku"]
[null,null,"RYBKA",null,"TEDY"]
["PVC","m",null,3.25,null,12.78]
["Akryl","kg",null,0.46,null,2.44]
["Lak","kg",null,2.73,null,3.65]
["Pozri jednotkové ceny v spoločných údajoch"]
[]
["Výkonové normy času"]
["Fáza","Operácia",null,null,"Mzd.tarifa","Norma času v minútach"]
[{"$nulls":4},"v Sk/1 h","RYBKA","TEDY"]
["1. ","Strihanie, rezanie",null,null,125,36,17]
["2.","Zváranie, lakovanie, morenie",null,null,90,47,135]
["3.","Konečná úprava, kontrola, balenie",null,null,58,34,27]
[]
["Výpočet priameho materiálu"]
["Materiál","MJ","Cena/MJ","Norma spotreby v MJ",null,"Spotreba v Sk"]
[null,null,null,"RYBKA","TEDY","RYBKA","TEDY"]
["PVC","m",76.4,3.25,12.78,248.3,976.392]
["Akryl","kg",147,0.46,2.44,67.62,358.68]
["Lak","kg",37,2.73,3.44,101.01,127.28]
["Spolu","x","x","x","x",416.93,1462.352]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Výpočet priamych miezd"]
["Fáza","Mzdová tarifa",null,"Norma času v min.",null,"Priame mzdy v Sk"]
[null,"v Sk/1h",null,"RYBKA","TEDY","RYBKA","TEDY"]
[1,125,null,36,17,75,35.416666666666664]
[2,90,null,47,135,70.5,202.5]
[3,58,null,34,27,32.86666666666667,26.1]
["Spolu","x",null,"x","x",178.36666666666667,264.01666666666665]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Zostavte",null,"Rozpočet priamych nákladov na apríl 2005"]
["Náklad","Plán výroby v ks",null,"N v Sk/1 kalkulačnú jednotku",null,"Rozpočet v Sk",null,"Rozpočet v Sk"]
[null,"RYBKA","TEDY","RYBKA","TEDY","RYBKA","TEDY","spolu"]
["Priamy materiál",130,1160,416.93,1462.352,54200.9,1696328.32,1750529.22]
["Priame mzdy",130,1160,178.36666666666667,264.01666666666665,23187.666666666668,306259.3333333333,329447]
["Zaokrúhľovanie na celé číslo podľa zásad zaokrúhľovania."]
[]
["Rozpočtované náklady"]
["Hospodárske stredisko",null,null,"Sk",null,"Režijná prirážka v %"]
["Výroba",null,null,488000,null,1.4812701284273342]
["Správa",null,null,129500,null,0.39308295416258154]
["Odbyt",null,null,43500,null,0.1320394479233382]
["Rozvrhová základňa = priame mzdy"]
["Zaokrúhľovanie - režijné prirážky na celé čísla."]
["Režijné prirážky "]
["Druh",null,null,"Režijná prirážka v %"]
[]
[]
[]
[]
[]
["Zostavte","Predbežná kalkulácia na 1 ks"]
["P. č.","Kalkulačná položka",null,null,"Sk na 1 výrobok"]
[{"$nulls":4},"RYBKA",null,"TEDY"]
["1.","Priamy materiál",null,null,416.93,null,1462.352]
["2.","Priame mzdy",null,null,178.36666666666667,null,264.01666666666665]
["3.","Výrobná réžia",null,null,264.20921524048885,null,391.08000174029]
[null,"Vlastné náklady výroby",null,null,859.5058819071555,null,2117.4486684069566]
["4.","Správna réžia",null,null,70.11289625746579,null,103.7804512814909]
[null,"Vlastné náklady výkonu",null,null,929.6187781646213,null,2221.2291196884476]
["5.","Odbytová réžia",null,null,23.551436194592757,null,34.86061490922667]
[null,"Úplné vlastné náklady výkonu",null,null,953.170214359214,null,2256.089734597674]
["6.","Zisk",null,null,636.829785640786,null,733.9102654023259]
[null,"Predajná cena",null,null,1590,null,2990]
["Zaokrúhľovanie na 1 desatinné číslo podľa zásad zaokrúhľovania."]

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[{"$nulls":6},"Meno: .................................."]
["V rámci inovácie výroby firma OÁZA plánuje v mesiaci apríl 2005 vyrobiť:",{"$nulls":5},"Trieda: .................................."]
[null,"130 ks detských bazénov RYBKA"]
[null,"1160 ks záhradných fóliovníkov TEDY"]
[]
["Norma spotreby základného materiálu na 1 ks"]
["Materiál","MJ","Spotreba v MJ na 1 kalkulačnú jednotku"]
[null,null,"RYBKA",null,"TEDY"]
["PVC","m",null,3.25,null,12.78]
["Akryl","kg",null,0.46,null,2.44]
["Lak","kg",null,2.73,null,3.65]
["Pozri jednotkové ceny v spoločných údajoch"]
[]
["Výkonové normy času"]
["Fáza","Operácia",null,null,"Mzd.tarifa","Norma času v minútach"]
[{"$nulls":4},"v Sk/1 h","RYBKA","TEDY"]
["1. ","Strihanie, rezanie",null,null,125,36,17]
["2.","Zváranie, lakovanie, morenie",null,null,90,47,135]
["3.","Konečná úprava, kontrola, balenie",null,null,58,34,27]
[]
["Výpočet priameho materiálu"]
["Materiál","MJ","Cena/MJ","Norma spotreby v MJ",null,"Spotreba v Sk"]
[null,null,null,"RYBKA","TEDY","RYBKA","TEDY"]
["PVC","m",76.4,3.25,12.78,248.3,976.392]
["Akryl","kg",147,0.46,2.44,67.62,358.68]
["Lak","kg",37,2.73,3.44,101.01,127.28]
["Spolu","x","x","x","x",416.93,1462.352]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Výpočet priamych miezd"]
["Fáza","Mzdová tarifa",null,"Norma času v min.",null,"Priame mzdy v Sk"]
[null,"v Sk/1h",null,"RYBKA","TEDY","RYBKA","TEDY"]
[1,125,null,36,17,75,35.416666666666664]
[2,90,null,47,135,70.5,202.5]
[3,58,null,34,27,32.86666666666667,26.1]
["Spolu","x",null,"x","x",178.36666666666667,264.01666666666665]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Zostavte",null,"Rozpočet priamych nákladov na apríl 2005"]
["Náklad","Plán výroby v ks",null,"N v Sk/1 kalkulačnú jednotku",null,"Rozpočet v Sk",null,"Rozpočet v Sk"]
[null,"RYBKA","TEDY","RYBKA","TEDY","RYBKA","TEDY","spolu"]
["Priamy materiál",130,1160,416.93,1462.352,54200.9,1696328.32,1750529.22]
["Priame mzdy",130,1160,178.36666666666667,264.01666666666665,23187.666666666668,306259.3333333333,329447]
["Zaokrúhľovanie na celé číslo podľa zásad zaokrúhľovania."]
[]
["Rozpočtované náklady"]
["Hospodárske stredisko",null,null,"Sk",null,"Režijná prirážka v %"]
["Výroba",null,null,488000,null,0.2787728387647251]
["Správa",null,null,129500,null,0.0739776283197375]
["Odbyt",null,null,43500,null,0.024849628045626113]
["Rozvrhová základňa = priamy materiál !!!"]
["Zaokrúhľovanie - režijné prirážky na celé čísla."]
["Režijné prirážky "]
["Druh",null,null,"Režijná prirážka v %"]
[]
[]
[]
[]
[]
["Zostavte","Predbežná kalkulácia na 1 ks"]
["P. č.","Kalkulačná položka",null,null,"Sk na 1 výrobok"]
[{"$nulls":4},"RYBKA",null,"TEDY"]
["1.","Priamy materiál",null,null,416.93,null,1462.352]
["2.","Priame mzdy",null,null,178.36666666666667,null,264.01666666666665]
["3.","Výrobná réžia",null,null,116.22875966617683,null,407.6640183132733]
[null,"Vlastné náklady výroby",null,null,711.5254263328435,null,2134.03268497994]
["4.","Správna réžia",null,null,30.843492575348158,null,108.18133272862478]
[null,"Vlastné náklady výkonu",null,null,742.3689189081916,null,2242.214017708565]
["5.","Odbytová réžia",null,null,10.360555421062895,null,36.33890327177744]
[null,"Úplné vlastné náklady výkonu",null,null,752.7294743292546,null,2278.552920980342]
["6.","Zisk",null,null,837.2705256707454,null,711.4470790196578]
[null,"Predajná cena",null,null,1590,null,2990]
["Zaokrúhľovanie na 1 desatinné číslo podľa zásad zaokrúhľovania."]

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[{"$nulls":6},"Meno: .................................."]
["V rámci inovácie výroby firma NAOMI plánuje v mesiaci október 20.. vyrobiť:",{"$nulls":5},"Trieda: .................................."]
[null,"130 ks spoločenských šiat VÍLA a"]
[null,"980 ks lyžiarskych kombinéz VLOČKA"]
[]
["Norma spotreby základného materiálu na 1 ks"]
["Materiál","MJ","Spotreba v MJ na 1 kalkulačnú jednotku",null,null,null,"Cena v €"]
[null,null,"VÍLA",null,"VLOČKA",null,"za MJ"]
["Žerzej","m",null,3.25,null,2.78,6.2]
["Sieťovina","m",null,0.46,null,2.44,5.55]
["Spony","ks",null,2,null,4,0.85]
["Pozri jednotkové ceny v spoločných údajoch"]
[]
["Výkonové normy času"]
["Fáza","Operácia",null,null,"Mzd.tarifa","Norma času v minútach"]
[{"$nulls":4},"v€/1 h","VÍLA","VLOČKA"]
["1. ","Strihanie",null,null,"4,82",36,17]
["2.","Šitie, úprava, naparovanie",null,null,"4,28",427,170]
["3.","Konečná úprava, kontrola, balenie",null,null,"3,50",34,27]
[]
["Výpočet priameho materiálu"]
["Materiál","MJ","Cena/MJ","Norma spotreby v MJ",null,"Spotreba v €"]
[null,null,null,"VÍLA","VLOČKA","VÍLA","VLOČKA"]
[]
[]
[]
["Spolu","x","x","x","x"]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
["Výpočet priamych miezd"]
["Fáza","Mzdová tarifa",null,"Norma času v min.",null,"Priame mzdy v €"]
[null,"v €/1h",null,"VÍLA","VLOČKA","VÍLA","VLOČKA"]
[]
[]
[]
["Spolu","x",null,"x","x"]
["Zaokrúhľovanie na 2 desatinné čísla podľa zásad zaokrúhľovania."]
[]
[null,null,"Rozpočet priamych nákladov na október 20.."]
["Náklad","Plán výroby v ks",null,"N v €/1 kalkulačnú jednotku",null,"Rozpočet v €",null,"Rozpočet v€"]
[null,"VÍLA","VLOČKA","VÍLA","VLOČKA","VÍLA","VLOČKA","spolu"]
[]
[]
["Zaokrúhľovanie na celé číslo podľa zásad zaokrúhľovania."]
[]
["Rozpočtované náklady"]
["Hospodárske stredisko",null,null,"€"]
["Výroba",null,null,34700]
["Správa",null,null,12950]
["Odbyt",null,null,4350]
["Rozvrhová základňa = priame mzdy"]
["Zaokrúhľovanie - režijné prirážky na celé čísla."]
["Režijné prirážky "]
["Druh",null,null,"Režijná prirážka v %"]
[]
[]
[]
[]
[]
[null,"Predbežná kalkulácia na 1 ks"]
["P. č.","Kalkulačná položka",null,null,"€ na 1 výrobok"]
[{"$nulls":4},"VÍLA",null,"VLOČKA"]
["1."]
["2."]
["3."]
[]
["4."]
[]
["5."]
[]
["6."]
[null,"Predajná cena",null,null,199]
["Zaokrúhľovanie na 2 desatinné číslo podľa zásad zaokrúhľovania."]
[]
["Zisk pri výrobku VLOČKA tvorí 22 % z predajnej ceny"]