Značaj suvremenih metoda obračuna troškova

Cilj ovog završnog rada je objasniti sam pojam troška i njegove podjele, opisati tradicionalne metode obračuna troškova te kao glavni dio rada utvrditi najvažnije značajke suvremenih metoda obračuna troškova. S napretkom tehnologije mijenjaju se i uvjeti proizvodnje, što zahtijeva korištenje novih metoda i novih alata menadžmenta u svrhu osvajanja i zadržavanja visokog položaja na tržištu. Veliki problem poduzećima danas predstavlja pronaći način kako što uspješnije upravljati troškovima radi ostvarenja konkurentske prednosti i profitabilnosti poduzeća. Postizanje troškovne efikasnosti je glavni faktor kojemu svako poduzeće mora težiti jer, u suprotnom, raznolikost proizvoda i usluga dovodi do problema u rasporedu neizravnih troškova te troškova po jedinici proizvoda. Kako bi se riješio problem sve većeg udjela neizravnih troškova u ukupnim potrebno je koristiti suvremene metode obračuna koje rješavaju problem prodaje određenog proizvoda u cilju vrednovanja zaliha i troškova. Glavna metoda poboljšanja upravljanja troškovima jest ABC metoda, tj. metoda praćenja i raspoređivanja troškova utemeljena na aktivnostima. Druga suvremena metoda obračuna troškova je TC, odnosno Target Costing metoda koja služi za reduciranje ukupnih troškova tijekom životnog ciklusa proizvoda. Kroz rad će se analizirati metode obračuna i upravljanja troškovima te istražiti prednosti i koristi, kao i nedostaci suvremenih i tradicionalnih metoda obračuna troškova

Segmental cavernous carotid ectasia in a patient with cluster-like headache

Introduction Cluster headache (CH) is a primary headache with severe, unilateral periorbital or temporal pain lasting 15–180min, accompanied with various cranial autonomic features. A diagnosis of cluster-like headache can be made whenever underlying cause of CLH is present. Methods and results We report a case where an ectatic cavernous segment of the internal carotid artery triggered CHL, most probably due to compression of the ophthalmic nerve within cavernous sinus. The pathological substrate of a vessel ectasia is degeneration of the tunica intima as a consequence of atherosclerosis and hypertension. On the other hand, cavernous sinus is unique space where parasympathetic, sympathetic and nociceptive fibers are in intimate relationship which is of great importance for understanding of CH pathophysiology. Conclusion Magnetic resonance imaging and MR angiography are mandatory imaging tools used for precise localization of pathological changes in the cavernous sinus, especially in the group of secondary headaches attributed to vascular disorders

THERMAL EFFECT ON FREE VIBRATION AND BUCKLING OF A DOUBLE-MICROBEAM SYSTEM

The paper investigates the problem of free vibration and buckling of an Euler-Bernoulli double-microbeam system (EBDMBS) under the compressive axial loading with a temperature change effect. The system is composed of two identical, parallel simply-supported microbeams which are continuously joined by the Pasternak’s elastic layer. Analytical expressions for the critical buckling load, critical buckling temperature, natural frequencies and frequencies of transverse vibration of the EBDMBS represented by the ratios are derived and validated by the results found in the literature. Also analytical expressions are obtained for various buckling states and vibration-phase of the EBDMBS. The temperature change effect is assumed to have an influence on both the microbeams. The length scale parameter, temperature change effect, critical buckling load, thickness/material parameter, Pasternak’s parameter and Poisson’s effect are discussed in detail. Also, as a clearer display of the thermo-mechanical response of EBDMBS, the paper introduces a critical scale load ratio of the modified and the local critical buckling loads in low-temperature environs. Numerical results show that the critical buckling temperatures for classical theories are always higher than the critical buckling temperature for MCST systems

Slučaj vjerojatne neurosarkoidoze koji se manifestira kao jednostrana oftalmoplegija

Sarcoidosis is a multisystem disease of unknown etiology, characterized by the presence of noncaseating epithelioid granulomas and accumulation of T lymphocytes and mononuclear phagocytes, which damages the normal structure of tissues. Isolated form of neurosarcoidosis is very rare and difficult to diagnose and requires histologic confirmation of noncaseating granulomas in the nervous tissue. We report a case of a 55-year-old female who had probable isolated neurosarcoidosis based on magnetic resonance imaging findings of relapsing pachymeningitis with an inflammatory process in the apex of the right orbit and pseudotumor inflammation of the superior and lateral recti of the right eye. Diagnosis was further verified by positive response to dual corticosteroid and immunosuppressive therapy. Our case demonstrates the importance of considering isolated neurosarcoidosis as a potential underlying etiology of painful ophthalmoplegia, even without systemic manifestation of the disease.Sarkoidoza je multisistemska bolest nepoznate etiologije koju karakterizira prisutnost nekazeoznih epiteloidnih granuloma s nakupljanjem T limfocita i mononuklearnih fagocita te narušavanjem normalne tkivne arhitektonike. Izolirani oblik neurosarkoidoze je vrlo rijedak i teško ga je dijagnosticirati te zahtijeva histološku potvrdu nekazeoznih granuloma u živčanom tkivu. Prikazujemo slučaj 55-godišnje žene koja je vjerojatno imala izoliranu neurosarkoidozu, što je zaključeno na temelju nalaza magnetske rezonancije koji je pokazao recidivirajući pahimeningitis s upalnim procesom u vrhu desne orbite i pseudotumorskom upalom gornjeg i vanjskog ravnog mišića desnog oka. Dijagnoza je dodatno potvrđena pozitivnim odgovorom na dvojnu kortikosteroidnu i imunosupresivnu terapiju. Slučaj naše bolesnice pokazuje važnost razmatranja izolirane neurosarkoidoze kao potencijalnog etiološkog uzroka bolne oftalmoplegije, čak i bez sistemske manifestacije bolesti

A Case of Probable Neurosarcoidosis Presenting as Unilateral Ophthalmoplegia

Sarcoidosis is a multisystem disease of unknown etiology, characterized by the presence of noncaseating epithelioid granulomas and accumulation of T lymphocytes and mononuclear phagocytes, which damages the normal structure of tissues. Isolated form of neurosarcoidosis is very rare and difficult to diagnose and requires histologic confirmation of noncaseating granulomas in the nervous tissue. We report a case of a 55-year-old female who had probable isolated neurosarcoidosis based on magnetic resonance imaging findings of relapsing pachymeningitis with an inflammatory process in the apex of the right orbit and pseudotumor inflammation of the superior and lateral recti of the right eye. Diagnosis was further verified by positive response to dual corticosteroid and immunosuppressive therapy. Our case demonstrates the importance of considering isolated neurosarcoidosis as a potential underlying etiology of painful ophthalmoplegia, even without systemic manifestation of the disease