Stroški gozdnega dela

Špela Pezdevšek Malovrh (Author), Iztok Winkler (Author)

Abstract

Pri izračunu stroškov gozdnega dela moramo poleg plačil za dejansko opravljeno delo upoštevati še nadomestila za plačane nedelovne dneve ter povračila za nekatere izdatke v zvezi z delom. Poleg tega mora delodajalec od izplačanih plač plačati še tiste prispevke in davke, ki ne bremenijo neposredno bruto plače delavca ampak so obveznost delodajalca. Vsa nadomestilain povračila obravnavamo kot vzporedne stroške dela in splošne stroške podjetja in jih izražamo s količnikom na osnovno bruto urno postavko delavca. Količnik za gozdne delavce znaša 4,19, za lastnike gozdov pa 2,00.

Keywords

gozdno delo;strošek;kalkulacija;

Data

Language:	Slovenian
Year of publishing:	2006
Typology:	1.01 - Original Scientific Article
Organization:	UL BF - Biotechnical Faculty
Publisher:	Zveza društev inženirjev in tehnikov gozdarstva in lesarstva Slovenije
UDC:	630*663.1
COBISS:	1658790
ISSN:	0017-2723
Parent publication:	Gozdarski vestnik
Views:	947
Downloads:	195
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Forest work costs
Secondary abstract:	In calculating the costs of forest work, compensation of paid non-working daysand some work-related allowances must be added to the costs of the actually performed work. In addition, the employer has to pay the payroll contributions and taxes that do not directly burden the worker's gross pay, but are the employer's obligation. All compensation and allowances are treatedas secondary work costs and the company's overhead costs and they are expressed as a ratio of the worker's basic hourly pay. This ratio is 4.19 for forestry workers and 2.00 for forest owners.
Secondary keywords:	forest work;cost;calculation;
URN:	URN:NBN:SI
Type (COBISS):	Scientific work
Pages:	str. 105-114
Volume:	ǂLetn. ǂ64
Issue:	ǂšt. ǂ2
Chronology:	2006
ID:	1740236