5 COST CENTRES AND COST DRIVER (B. in trade sector) MJESTA I NOSITELJI TROŠKOVA (B. u djelatnosti trgovine) 50 MANAGEMENT AND ADMINISTRATIVE OVERHEADS TROŠKOVI UPRAVE I ADMINISTRACIJA 500 Material used in management and administrative overheads Materijal u troškovima uprave i administracije 501 Wages and other costs of administration Plaće u troškovima uprave i prodaje 502 Depreciation used in management and administrative overheads Amortizacija u troškovima uprave i administracije 505 Other costs related to the administration and selling Drugi troškovi uprave i prodaje (Razrada npr. dnevnica, osiguranje, bankovni troškovi, reprezentacija itd.) 51 SELLING COSTS TROŠKOVI PRODAJE 510 Material used during selling process in total selling costs Materijal u troškovima prodaje 511 Wages in selling costs Plaće u troškovima prodaje 512 Depreciation in selling costs Amortizacija u troškovima prodaje 513 Rents in the cost of sales Zakupnine u troškovima prodaje 515 Other costs related to the selling Drugi troškovi prodaje (Razrada npr. otpreme pošiljaka, fakturiranje, propaganda, naplata ambalaža, omotni papir, troškovi izvoza, troškovi posredništva itd.) 59 ALLOCATION OF COSTS RASPORED TROŠKOVA 590 Allocation of costs to cost of conversion (cost of production) - (on acc. 60, 62, 63) Raspored troškova na zalihe proizvodnje i usluga 591 Allocation of costs to expenditures - to be shown in this year income statement - (on acc. 72) Raspored troškova u rashode na teret prihoda