Methods of costs management in chosen business entity

Upravljanje troškovima jedan je od strateški značajnih procesa na razini upravljanja općenito. O njemu ovise uspješnost, stabilnosti održivost poslovanja. Riječ je o dinamičnom i kontinuiranom procesu, koji se mora modificirati sukladno stanju u okruženju i unutar organizacije, a posebice sukladno ciljevima i mogućnostima. Danas se korist razne metode, odnosno modeli upravljanja troškovima. Svaki od njih donosi određene prednosti i nedostatke pa se sve intenzivnije pristupa primjeni integriranih sustava upravljanja troškovima. Kombinacija modela u tom slučaju ponovno ovisi o jednakim čimbenicima, a o načinu implementacije odlučuje uprava. Jedno od uspješnijih poslovnih subjekata u Hrvatskoj je Kraš. Isto posluje u prehrambenoj industriji i ističe se uspješnim i stabilnim poslovanjem. Velikim dijelom za to je zaslužna optimizacija troškova, kao svrha primjene upravljanja troškovima na razini ovog poslovnog subjekta. Iako se ono oslanja na tradicionalnu metodu, u budućnosti se očekuje razvoj integriranog sustava upravljanja troškovima.Cost Management is one of the main strategically significant processes at the management level in each organization. It effects the success, stability and sustainability of the entire business. it is a dynamic and continuous process, which needs to be modified according to the state of the environment and within the organization, especially in terms of goals and capabilities. Different methods are being used in contemporary time for the needs od the cost management. Each of them brings certain advantages and disadvantages, so the integratet system is being more and more popular. The combination of models in this case is dependent on the same factors and the management of the company decides on the way of implementation. One of the most successful companies in Croatia is Kraš. It is an company with long tradition in the food industry and stands out for its successful and stable business. Much of this is due to cost optimization, as the purpose of managing Cost Management at this company level. Although it relies on the traditional method, an integrated cost management system is expected in the future

Removal of lead and zinc ions from their monocomponent and two-component aqueous solutions using sodium hydroxide

The hydroxide precipitation method, using NaOH as a precipitant agent, was conducted to treat synthetic monocomponent and two-component water solutions of Pb2+ and Zn2+ with initial concentrations of 50 and 500 mg/l of each metal. The effect of pH and initial concentration of lead and zinc ions on their removal were investigated. The precipitation experiments were carried out by batch method that involves the mixing of NaOH with solutions containing metal ions to occur nucleation, solid growth and subsequent separation of precipitates from solution by filtration. The results showed that the removal efficiency was increased by increasing of pH and initial concentration of metal ions in their water solutions. Hydroxide precipitation method using NaOH is an ef-ficient technique for the removal of lead and zinc ions from their monocomponent and two-component water so-lutions of different concentrations, with maximum removal efficiency in the pH range of 10.32 to 11.39

Effect of solvent and extraction conditions on antioxidative activity of sage (salvia officinalis l.) extracts obtained by maceration

In this paper, the extraction of phenolics from sage (Salvia Officinalis L.) which was grown in the plantations of MP Ljekobilje Trebinje, was carried out by maceration at different extraction time periods (30, 60, 90 , 120, 150 and 180 min), using different organic solvents (40%, 50% and 60% ethanol, 40%, 50% and 60% methanol) and water. The influence of each solvent on the extraction of total phenolics, flavonoids and antioxidative activity of obtained extracts was evaluated. The effect of solid-to-solvent ratio (1:7, 1:10 and 1:15) on the extraction yield of total phenolics was investigated. The influence of different extraction temperatures (room temperature, 30, 40, 50 and 60 ºC) on the content of total phenolics and flavonoids and antioxidative activity of the extract was also investigated. The content of total phenolics and flavonoids in the obtained sage extracts was determined spectrophotometrically. The radical scavenging capacity was determined by the DPPH method, wherein the extract concentration required to neutralize 50% of the initial DPPH radical concentration was also determined. The aqueous solutions of ethanol gave the highest yield of the extract, ie. the highest content of total phenolics and flavonoids in extracts obtained at room temperature and optimal extraction time of 60 minutes. Increasing the time of extraction has increased the content of the total phenolics and flavonoids in extracts, while the excessive time and temperature of the extraction had a negative effect on total phenolics, flavonoids and antioxidative activity of sage extracts