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Content preview: Dobar dan! “Mirela, radim puno, ali nikako da osjetim dobit.
Kako znam gdje prestaje minus?” Odgovor je u jednoj formuli: točka pokrića
(break-even point). To je brojka koja pokazuje koliko komada/usluga t [...]
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Dobar dan!
=E2=80=9CMirela=2C radim puno=2C ali nikako da osjetim dobit. Kako znam gd=
je prestaje minus?=E2=80=9D
Odgovor je u jednoj formuli: to=C4=8Dka pokri=C4=87a (break-even point).
To je brojka koja pokazuje koliko komada/usluga trebate prodati da pokrije=
te sve tro=C5=A1kove.
Tek nakon toga svaka nova prodaja donosi dobit.
Priredila sam ti kalkulator pri dnu ovog maila.
=C5=A0to ulazi u ra=C4=8Dunicu
* Fiksni tro=C5=A1kovi =E2=80=93 oni koji se ne mijenjaju bez obzira kolik=
o prodajete (najam=2C pla=C4=87e=2C re=C5=BEije).
* Varijabilni tro=C5=A1kovi =E2=80=93 rastu s prodajom (materijal=2C nabav=
a=2C provizije).
* Cijena proizvoda/usluge =E2=80=93 ono =C5=A1to napla=C4=87ujete kupcu.
Tu smo za Vas (https://kontoar.hr/savjetovanje/)
Eh sada=2C odakle krenuti...
** Formula u praksi
------------------------------------------------------------
To=C4=8Dka pokri=C4=87a (u komadima) =3D Fiksni tro=C5=A1kovi =C3=B7 (Cije=
na =E2=80=93 Varijabilni tro=C5=A1ak)
=F0=9F=92=A1 Primjer:
* Fiksni tro=C5=A1kovi: 10.000 =E2=82=AC
* Cijena proizvoda: 50 =E2=82=AC
* Varijabilni tro=C5=A1ak po proizvodu: 20 =E2=82=AC
10.000 =C3=B7 (50 =E2=80=93 20) =3D 334 komada
Zna=C4=8Di: tek nakon prodanih 334 komada ulazite u plus.
=C5=A0to vam to govori u stvarnosti
* Ako ste ispod to=C4=8Dke pokri=C4=87a =E2=86=92 radite za pokrivanje tro=
=C5=A1kova=2C ali ne zara=C4=91ujete.
* Ako ste iznad to=C4=8Dke pokri=C4=87a =E2=86=92 svaki dodatni komad pove=
=C4=87ava dobit.
* Ako vam je to=C4=8Dka previsoka =E2=86=92 vrijeme je za:
+ smanjenje fiksnih tro=C5=A1kova=2C
+ optimizaciju varijabilnih tro=C5=A1kova=2C
+ ili podizanje cijene.
** Kako detektiram pogre=C5=A1ku
------------------------------------------------------------
Kod jednog klijenta otkrili smo da to=C4=8Dku pokri=C4=87a dosti=C5=BEe te=
k na 80% kapaciteta proizvodnje.
Problem? Svaka manja narud=C5=BEba ga je bacala u minus.
Rje=C5=A1enje je bilo jednostavno: optimizirali smo nabavu i podigli cijen=
u za 7%.
Rezultat: to=C4=8Dka pokri=C4=87a pala je za 25% =E2=80=93 i tvrtka je prv=
i put u=C5=A1la u stabilnu dobit.
Brzi koraci za vas (15 min)
1. Zbrojite sve svoje fiksne tro=C5=A1kove mjese=C4=8Dno.
2. Odredite prosje=C4=8Dnu cijenu proizvoda/usluge.
3. Izra=C4=8Dunajte varijabilni tro=C5=A1ak po jedinici.
4. Umetnite u formulu i izra=C4=8Dunajte svoju to=C4=8Dku pokri=C4=87a.
5. Provjerite =E2=80=93 je li va=C5=A1a trenutna prodaja iznad ili ispod n=
je?
=C5=BDelite moj Excel kalkulator to=C4=8Dke pokri=C4=87a (https://mcuserco=
ntent.com/aede83d5d1ea5bac85bb24d2d/files/f6a94089-0b17-c14f-8e51-1992f8ef=
25c9/Kalkulator_tocke_pokrica.xlsx) =E2=80=93 samo unesete tro=C5=A1kove i=
cijenu=2C a on sve izra=C4=8Duna?
Preuzmite Kalkulator (https://mcusercontent.com/aede83d5d1ea5bac85bb24d2d/=
files/f6a94089-0b17-c14f-8e51-1992f8ef25c9/Kalkulator_tocke_pokrica.xlsx)=
to=C4=8Dke pokri=C4=87a.
Mirela Relkovi=C4=87
Kontoar (https://kontoar.hr/)
WTC (https://kontoar.hr/wtc-work-time-control/)
Ako nas jo=C5=A1 uvijek ne prati=C5=A1 na =F0=9F=91=87 Facebooku...podr=C5=
=BEi nas i tamo. (https://www.facebook.com/kontoar)
https://www.facebook.com/kontoar
** WTC - broj 1 aplikacija za evidenciju radnog vremena (https://kontoar.h=
r/wtc-work-time-control/)
------------------------------------------------------------
https://kontoar.hr/wtc-work-time-control/
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D
** Facebook (https://www.facebook.com/kontoar)
** Kontoar (https://www.instagram.com/kontoar.hr/?hl=3Dhr)
** Blog (https://kontoar.hr/blog/)
Copyright =C2=A9 2025 Proknji=C5=BEiMe=2C All rights reserved.
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=09=09h4{
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=09=09.headerContainer .mcnTextContent=2C.headerContainer .mcnTextContent=
p{
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=09=09.bodyContainer .mcnTextContent=2C.bodyContainer .mcnTextContent p{
=09=09=09font-size:16px !important;
=09=09=09line-height:150% !important;
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=09=09.footerContainer .mcnTextContent=2C.footerContainer .mcnTextContent=
p{
=09=09=09font-size:14px !important;
=09=09=09line-height:150% !important;
=09=09}
}</style><!--[if !mso]><!--><link href=3D"https://fonts.googleapis.com/cs=
s?family=3DLora:400=2C400i=2C700=2C700i|Open+Sans:400=2C400i=2C700=2C700i"=
rel=3D"stylesheet"><!--<![endif]--></head>
<body style=3D"height: 100%;margin: 0;padding: 0;width: 100%;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--
-->
<!--[if !gte mso 9]><!----><span class=3D"mcnPreviewText" style=
=3D"display:none; font-size:0px; line-height:0px; max-height:0px; max-widt=
h:0px; opacity:0; overflow:hidden; visibility:hidden; mso-hide:all;">Znate=
li koliko trebate prodati da ne radite u minus</span><!--<![endif]-->
<!--
-->
<center>
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspa=
cing=3D"0" height=3D"100%" width=3D"100%" id=3D"bodyTable" style=3D"border=
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ding: 0;width: 100%;">
<tr>
<td align=3D"center" valign=3D"top" id=3D"bodyCell" st=
yle=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;height: 100%;margin: 0;padding: 0;width: 100%;">
<!-- BEGIN TEMPLATE // -->
<table border=3D"0" cellpadding=3D"0" cellspacing=
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0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;">
<tr>
<td align=3D"center" valign=3D"top" id=3D"=
templateHeader" data-template-container=3D"" style=3D"background:#F7F7F7 n=
one no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;background-color: #F7F7F7;backgro=
und-image: none;background-repeat: no-repeat;background-position: center;b=
ackground-size: cover;border-top: 0;border-bottom: 0;padding-top: 0px;padd=
ing-bottom: 0px;">
<!--[if (gte mso 9)|(IE)]>
<table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
<tr>
<td align=3D"center" valign=3D"top" wi=
dth=3D"600" style=3D"width:600px;">
<![endif]-->
<table align=3D"center" border=3D"0" c=
ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
<tr>
<td valign=3D"top" class=3D"he=
aderContainer" style=3D"background:transparent none no-repeat center/cover=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;background-color: transparent;background-image: none;backgr=
ound-repeat: no-repeat;background-position: center;background-size: cover;=
border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"><table b=
order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mc=
nImageBlock" style=3D"min-width: 100%;border-collapse: collapse;mso-table-=
lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">
<tbody class=3D"mcnImageBlockOuter">
<tr>
<td valign=3D"top" style=3D"padding: 9px;mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" c=
lass=3D"mcnImageBlockInner">
<table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
float: left;">
<tbody><tr>
<td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;">
<img align=3D"center" alt=3D"" src=
=3D"https://mcusercontent.com/aede83d5d1ea5bac85bb24d2d/images/593d5dda-d3=
5f-0a1b-4726-9b5d75bfccb8.png" width=3D"95.88000000000001" style=3D"max-wi=
dth: 1024px;padding-bottom: 0;display: inline !important;vertical-align: b=
ottom;border: 0;height: auto;outline: none;text-decoration: none;-ms-inter=
polation-mode: bicubic;" class=3D"mcnImage">
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
<tr>
<td align=3D"center" valign=3D"top" id=3D"=
templateBody" data-template-container=3D"" style=3D"background:#FFFFFF non=
e no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;background-color: #FFFFFF;backgroun=
d-image: none;background-repeat: no-repeat;background-position: center;bac=
kground-size: cover;border-top: 0;border-bottom: 0;padding-top: 27px;paddi=
ng-bottom: 63px;">
<!--[if (gte mso 9)|(IE)]>
<table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
<tr>
<td align=3D"center" valign=3D"top" wi=
dth=3D"600" style=3D"width:600px;">
<![endif]-->
<table align=3D"center" border=3D"0" c=
ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
<tr>
<td valign=3D"top" class=3D"bo=
dyContainer" style=3D"background:transparent none no-repeat center/cover;m=
so-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-=
adjust: 100%;background-color: transparent;background-image: none;backgrou=
nd-repeat: no-repeat;background-position: center;background-size: cover;bo=
rder-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"><table bor=
der=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnT=
extBlock" style=3D"min-width: 100%;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #757575;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<span style=3D"font-size:13px"><span style=3D"=
color:#000000"><span style=3D"font-family:open sans=2Chelvetica neue=2Chel=
vetica=2Carial=2Csans-serif">Dobar dan!</span></span></span><br>
<p data-end=3D"859" data-start=3D"522" style=3D"margin: 10px 0;padding: 0;=
mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;line-h=
eight: 150%;text-align: left;"><em data-end=3D"643" data-start=3D"560">=E2=
=80=9C<span style=3D"color:#000000"><span style=3D"font-size:13px"><span s=
tyle=3D"font-family:open sans=2C helvetica neue=2C helvetica=2C arial=2C s=
ans-serif">Mirela=2C radim puno=2C ali nikako da osjetim dobit. Kako znam=
gdje prestaje minus?=E2=80=9D</span></span></span></em><br>
<br data-end=3D"646" data-start=3D"643">
<span style=3D"color:#000000"><span style=3D"font-size:13px"><span style=
=3D"font-family:open sans=2C helvetica neue=2C helvetica=2C arial=2C sans-=
serif">Odgovor je u jednoj formuli: <strong data-end=3D"711" data-start=3D=
"675">to=C4=8Dka pokri=C4=87a (break-even point)</strong>.<br data-end=3D"=
715" data-start=3D"712">
To je brojka koja pokazuje <strong data-end=3D"808" data-start=3D"742">kol=
iko komada/usluga trebate prodati da pokrijete sve tro=C5=A1kove</strong>.=
<br>
<br>
Tek nakon toga svaka nova prodaja donosi dobit.<br>
<u>Priredila sam ti kalkulator pri dnu ovog maila.</u></span></span><=
/span><br>
<br>
<span style=3D"color:#000000"><span style=3D"font-size:18px">=C5=A0to ulaz=
i u ra=C4=8Dunicu</span></span></p>
<ul data-end=3D"1139" data-start=3D"896">
=09<li data-end=3D"998" data-start=3D"896" style=3D"mso-line-height-rule:=
exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"998" data-start=3D"898" style=3D"margin: 10px 0;padding:=
0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-s=
ize-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;lin=
e-height: 150%;text-align: left;"><span style=3D"color:#000000"><span styl=
e=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica neu=
e=2C helvetica=2C arial=2C sans-serif"><strong data-end=3D"917" data-start=
=3D"898">Fiksni tro=C5=A1kovi</strong> =E2=80=93 oni koji se ne mijenjaju=
bez obzira koliko prodajete (najam=2C pla=C4=87e=2C re=C5=BEije).</span><=
/span></span></p>
=09</li>
=09<li data-end=3D"1078" data-start=3D"999" style=3D"mso-line-height-rule:=
exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"1078" data-start=3D"1001" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif"><strong data-end=3D"1025" data-st=
art=3D"1001">Varijabilni tro=C5=A1kovi</strong> =E2=80=93 rastu s prodajom=
(materijal=2C nabava=2C provizije).</span></span></span></p>
=09</li>
=09<li data-end=3D"1139" data-start=3D"1079" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"1139" data-start=3D"1081" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif"><strong data-end=3D"1108" data-st=
art=3D"1081">Cijena proizvoda/usluge</strong> =E2=80=93 ono =C5=A1to napla=
=C4=87ujete kupcu.</span></span></span></p>
=09</li>
</ul>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
<tbody class=3D"mcnDividerBlockOuter">
<tr>
<td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 18px 18px 0px;mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
<table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-c=
ollapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<span></span>
</td>
</tr>
</tbody></table>
<!--
<td class=3D"mcnDividerBlockInner" style=3D"padding: 18px;=
">
<hr class=3D"mcnDividerContent" style=3D"border-bottom-col=
or:none; border-left-color:none; border-right-color:none; border-bottom-wi=
dth:0; border-left-width:0; border-right-width:0; margin-top:0; margin-rig=
ht:0; margin-bottom:0; margin-left:0;" />
-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnButtonBlockOuter">
<tr>
<td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;" valign=3D"top" align=3D"center"=
class=3D"mcnButtonBlockInner">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"mcnButtonContentContainer" style=3D"border-collapse: separate !impo=
rtant;border-radius: 19px;background-color: #009FC7;mso-table-lspace: 0pt;=
mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
100%;">
<tbody>
<tr>
<td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: Lora=2C Georgia=2C "Times=
New Roman"=2C serif;font-size: 13px;padding: 18px;mso-line-height-ru=
le: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<a class=3D"mcnButton " title=3D"Tu smo za=
Vas" href=3D"https://proknjizime.us22.list-manage.com/track/click?u=3Daed=
e83d5d1ea5bac85bb24d2d&id=3Dd70f5e069f&e=3Dc4f59641c5" target=3D"_blank"=
style=3D"font-weight: bold;letter-spacing: -0.5px;line-height: 100%;text-=
align: center;text-decoration: none;color: #FFFFFF;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;display:=
block;">Tu smo za Vas</a>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #757575;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<p data-end=3D"962" data-start=3D"923" style=
=3D"margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;font-family: He=
lvetica;font-size: 16px;line-height: 150%;text-align: left;"><span style=
=3D"color:#000000"><span style=3D"font-size:13px"><span style=3D"font-fami=
ly:open sans=2C helvetica neue=2C helvetica=2C arial=2C sans-serif">Eh sad=
a=2C odakle krenuti...</span></span></span><br>
</p>
<h2 data-end=3D"1171" data-start=3D"1146" style=3D"display: block;margin:=
0;padding: 0;color: #222222;font-family: Helvetica;font-size: 28px;font-s=
tyle: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;te=
xt-align: left;"><strong><span style=3D"font-size:18px">Formula u praksi</=
span></strong></h2>
<p data-end=3D"1254" data-start=3D"1172" style=3D"margin: 10px 0;padding:=
0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-s=
ize-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;lin=
e-height: 150%;text-align: left;"><span style=3D"color:#000000"><span styl=
e=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica neu=
e=2C helvetica=2C arial=2C sans-serif"><strong data-end=3D"1252" data-star=
t=3D"1172">To=C4=8Dka pokri=C4=87a (u komadima) =3D Fiksni tro=C5=A1kovi=
=C3=B7 (Cijena =E2=80=93 Varijabilni tro=C5=A1ak)</strong></span></span><=
/span></p>
<p data-end=3D"1269" data-start=3D"1256" style=3D"margin: 10px 0;padding:=
0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-s=
ize-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;lin=
e-height: 150%;text-align: left;"><span style=3D"color:#000000"><span styl=
e=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica neu=
e=2C helvetica=2C arial=2C sans-serif">=F0=9F=92=A1 Primjer:</span></span>=
</span></p>
<ul data-end=3D"1368" data-start=3D"1270">
=09<li data-end=3D"1299" data-start=3D"1270" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"1299" data-start=3D"1272" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Fiksni tro=C5=A1kovi: 10.000 =E2=
=82=AC</span></span></span></p>
=09</li>
=09<li data-end=3D"1326" data-start=3D"1300" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"1326" data-start=3D"1302" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Cijena proizvoda: 50 =E2=82=AC</s=
pan></span></span></p>
=09</li>
=09<li data-end=3D"1368" data-start=3D"1327" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"1368" data-start=3D"1329" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Varijabilni tro=C5=A1ak po proizv=
odu: 20 =E2=82=AC</span></span></span></p>
=09</li>
</ul>
<p data-end=3D"1465" data-start=3D"1370" style=3D"margin: 10px 0;padding:=
0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-s=
ize-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;lin=
e-height: 150%;text-align: left;"><span style=3D"color:#000000"><span styl=
e=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica neu=
e=2C helvetica=2C arial=2C sans-serif">10.000 =C3=B7 (50 =E2=80=93 20) =3D=
<strong data-end=3D"1408" data-start=3D"1394">334 komada</strong><br data=
-end=3D"1411" data-start=3D"1408">
Zna=C4=8Di: tek nakon prodanih 334 komada ulazite u plus.</span></span></s=
pan><br>
<br>
<strong><span style=3D"color:#000000"><span style=3D"font-size:18px">=C5=
=A0to vam to govori u stvarnosti</span></span></strong></p>
<ul data-end=3D"1829" data-start=3D"1512">
=09<li data-end=3D"1599" data-start=3D"1512" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"1599" data-start=3D"1514" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Ako ste <strong data-end=3D"1545"=
data-start=3D"1522">ispod to=C4=8Dke pokri=C4=87a</strong> =E2=86=92 radi=
te za pokrivanje tro=C5=A1kova=2C ali ne zara=C4=91ujete.</span></span></s=
pan></p>
=09</li>
=09<li data-end=3D"1673" data-start=3D"1600" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"1673" data-start=3D"1602" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Ako ste <strong data-end=3D"1633"=
data-start=3D"1610">iznad to=C4=8Dke pokri=C4=87a</strong> =E2=86=92 svak=
i dodatni komad pove=C4=87ava dobit.</span></span></span></p>
=09</li>
=09<li data-end=3D"1829" data-start=3D"1674" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"1725" data-start=3D"1676" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Ako vam je <strong data-end=3D"17=
06" data-start=3D"1687">to=C4=8Dka previsoka</strong> =E2=86=92 vrijeme je=
za:</span></span></span></p>
=09<ul data-end=3D"1829" data-start=3D"1728">
=09=09<li data-end=3D"1759" data-start=3D"1728" style=3D"mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09<p data-end=3D"1759" data-start=3D"1730" style=3D"margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16p=
x;line-height: 150%;text-align: left;"><span style=3D"color:#000000"><span=
style=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetic=
a neue=2C helvetica=2C arial=2C sans-serif">smanjenje fiksnih tro=C5=A1kov=
a=2C</span></span></span></p>
=09=09</li>
=09=09<li data-end=3D"1801" data-start=3D"1762" style=3D"mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09<p data-end=3D"1801" data-start=3D"1764" style=3D"margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16p=
x;line-height: 150%;text-align: left;"><span style=3D"color:#000000"><span=
style=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetic=
a neue=2C helvetica=2C arial=2C sans-serif">optimizaciju varijabilnih tro=
=C5=A1kova=2C</span></span></span></p>
=09=09</li>
=09=09<li data-end=3D"1829" data-start=3D"1804" style=3D"mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09<p data-end=3D"1829" data-start=3D"1806" style=3D"margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16p=
x;line-height: 150%;text-align: left;"><span style=3D"color:#000000"><span=
style=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetic=
a neue=2C helvetica=2C arial=2C sans-serif">ili podizanje cijene.</span></=
span></span></p>
=09=09</li>
=09</ul>
=09</li>
</ul>
<h2 data-end=3D"1885" data-start=3D"1836" style=3D"display: block;margin:=
0;padding: 0;color: #222222;font-family: Helvetica;font-size: 28px;font-s=
tyle: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;te=
xt-align: left;"><span style=3D"font-size:18px"><span style=3D"color:#0000=
00">Kako detektiram pogre=C5=A1ku</span></span></h2>
<p data-end=3D"2200" data-start=3D"1886" style=3D"margin: 10px 0;padding:=
0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-s=
ize-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;lin=
e-height: 150%;text-align: left;"><span style=3D"color:#000000"><span styl=
e=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica neu=
e=2C helvetica=2C arial=2C sans-serif">Kod jednog klijenta otkrili smo da=
to=C4=8Dku pokri=C4=87a dosti=C5=BEe tek na 80% kapaciteta proizvodnje.<b=
r data-end=3D"1980" data-start=3D"1977">
Problem? Svaka manja narud=C5=BEba ga je bacala u minus.<br data-end=3D"20=
34" data-start=3D"2031">
Rje=C5=A1enje je bilo jednostavno: optimizirali smo nabavu i podigli cijen=
u za 7%.<br data-end=3D"2114" data-start=3D"2111">
<strong>Rezultat: </strong>to=C4=8Dka pokri=C4=87a pala je za 25% =E2=80=
=93 i tvrtka je prvi put u=C5=A1la u stabilnu dobit.</span></span></span><=
br>
<br>
<strong><span style=3D"color:#000000"><span style=3D"font-size:18px">Brzi=
koraci za vas (15 min)</span></span></strong></p>
<ol data-end=3D"2533" data-start=3D"2244">
=09<li data-end=3D"2297" data-start=3D"2244" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"2297" data-start=3D"2247" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Zbrojite sve svoje <strong data-e=
nd=3D"2285" data-start=3D"2266">fiksne tro=C5=A1kove</strong> mjese=C4=8Dn=
o.</span></span></span></p>
=09</li>
=09<li data-end=3D"2350" data-start=3D"2298" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"2350" data-start=3D"2301" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Odredite <strong data-end=3D"2330=
" data-start=3D"2310">prosje=C4=8Dnu cijenu</strong> proizvoda/usluge.</sp=
an></span></span></p>
=09</li>
=09<li data-end=3D"2403" data-start=3D"2351" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"2403" data-start=3D"2354" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Izra=C4=8Dunajte <strong data-end=
=3D"2400" data-start=3D"2366">varijabilni tro=C5=A1ak po jedinici</strong>=
=2E</span></span></span></p>
=09</li>
=09<li data-end=3D"2466" data-start=3D"2404" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"2466" data-start=3D"2407" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Umetnite u formulu i izra=C4=8Dun=
ajte svoju <strong data-end=3D"2463" data-start=3D"2446">to=C4=8Dku pokri=
=C4=87a</strong>.</span></span></span></p>
=09</li>
=09<li data-end=3D"2533" data-start=3D"2467" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<p data-end=3D"2533" data-start=3D"2470" style=3D"margin: 10px 0;paddin=
g: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;l=
ine-height: 150%;text-align: left;"><span style=3D"color:#000000"><span st=
yle=3D"font-size:13px"><span style=3D"font-family:open sans=2C helvetica n=
eue=2C helvetica=2C arial=2C sans-serif">Provjerite =E2=80=93 je li va=C5=
=A1a trenutna prodaja iznad ili ispod nje?</span></span></span></p>
=09</li>
</ol>
<br>
<span style=3D"color:#000000"><span style=3D"font-size:13px"><span style=
=3D"font-family:open sans=2C helvetica neue=2C helvetica=2C arial=2C sans-=
serif">=C5=BDelite moj <a href=3D"https://proknjizime.us22.list-manage.com=
/track/click?u=3Daede83d5d1ea5bac85bb24d2d&id=3Ddd96114a65&e=3Dc4f59641c5=
" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: nor=
mal;text-decoration: underline;"><strong>Excel kalkulator to=C4=8Dke pokri=
=C4=87a </strong></a>=E2=80=93 samo unesete tro=C5=A1kove i cijenu=2C a on=
sve izra=C4=8Duna?<br>
<br data-end=3D"2678" data-start=3D"2675">
Preuzmite <strong><a href=3D"https://proknjizime.us22.list-manage.com/trac=
k/click?u=3Daede83d5d1ea5bac85bb24d2d&id=3D2418eda8e1&e=3Dc4f59641c5" tar=
get=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;t=
ext-decoration: underline;">Kalkulator</a> </strong>to=C4=8Dke pokri=C4=87=
a.</span></span></span>
<p data-end=3D"2871" data-start=3D"2724" style=3D"margin: 10px 0;padding:=
0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-s=
ize-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;lin=
e-height: 150%;text-align: left;"> </p>
<p data-end=3D"2378" data-start=3D"2274" style=3D"margin: 10px 0;padding:=
0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-s=
ize-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;lin=
e-height: 150%;text-align: left;"><br data-end=3D"2291" data-start=3D"2288=
">
<span style=3D"color:#000000"><span style=3D"font-size:13px"><span style=
=3D"font-family:open sans=2C helvetica neue=2C helvetica=2C arial=2C sans-=
serif"><strong data-end=3D"2310" data-start=3D"2291">Mirela Relkovi=C4=87<=
/strong></span></span></span><br>
<span style=3D"font-size:13px"><span style=3D"font-family:open sans=2C hel=
vetica neue=2C helvetica=2C arial=2C sans-serif"><a href=3D"https://proknj=
izime.us22.list-manage.com/track/click?u=3Daede83d5d1ea5bac85bb24d2d&id=3D=
38a2969b8e&e=3Dc4f59641c5" target=3D"_blank" style=3D"mso-line-height-rul=
e: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color=
: #007C89;font-weight: normal;text-decoration: underline;">Kontoar</a><br>
<a href=3D"https://proknjizime.us22.list-manage.com/track/click?u=3Daede83=
d5d1ea5bac85bb24d2d&id=3D056ff002c1&e=3Dc4f59641c5" target=3D"_blank" sty=
le=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: un=
derline;">WTC</a></span></span></p>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #757575;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;"><a href=3D"=
https://proknjizime.us22.list-manage.com/track/click?u=3Daede83d5d1ea5bac8=
5bb24d2d&id=3D6849752b16&e=3Dc4f59641c5" target=3D"_blank" style=3D"mso-l=
ine-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;color: #007C89;font-weight: normal;text-decoration: underline;"><=
span style=3D"color:#000000"><span style=3D"font-size:14px"><span style=3D=
"font-family:open sans=2Chelvetica neue=2Chelvetica=2Carial=2Csans-serif">=
Ako nas jo=C5=A1 uvijek ne prati=C5=A1 na =F0=9F=91=87 Facebooku...podr=C5=
=BEi nas i tamo.</span></span></span></a></div>
</td>
</tr>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
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</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnFollowBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
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line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adj=
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dth=3D"100%" class=3D"mcnFollowContentContainer" style=3D"min-width: 100%;=
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one;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
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llowContent">
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op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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=3D"0" cellspacing=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
<tbody><tr>
<td align=3D"center" valign=3D"top" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">
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ellspacing=3D"0" cellpadding=3D"0">
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table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
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le=3D"padding-right: 0;padding-bottom: 9px;mso-line-height-rule: exactly;-=
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?u=3Daede83d5d1ea5bac85bb24d2d&id=3Dc99f076e96&e=3Dc4f59641c5" target=3D"=
_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;=
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</tr>
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</td>
</tr>
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</td>
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</tbody></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
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lass=3D"mcnImageBlockInner">
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padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
float: left;">
<tbody><tr>
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tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;">
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=3D"https://mcusercontent.com/aede83d5d1ea5bac85bb24d2d/images/23ad3cbd-0d=
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0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode=
: bicubic;" class=3D"mcnImage">
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #757575;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<h1 class=3D"null" style=3D"text-align: center=
;display: block;margin: 0;padding: 0;color: #222222;font-family: Helvetica=
;font-size: 40px;font-style: normal;font-weight: bold;line-height: 150%;le=
tter-spacing: normal;"><a href=3D"https://proknjizime.us22.list-manage.com=
/track/click?u=3Daede83d5d1ea5bac85bb24d2d&id=3Da3a9c35c33&e=3Dc4f59641c5=
" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: nor=
mal;text-decoration: underline;"><span style=3D"font-size:21px">WTC - broj=
1 aplikacija za evidenciju radnog vremena</span></a></h1>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
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ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
float: left;">
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100%;-webkit-text-size-adjust: 100%;">
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</a>
</td>
</tr>
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</td>
</tr>
</tbody>
</table></td>
</tr>
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ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;" class=3D"mcnFollowContent">
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op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
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