{"id":9824,"date":"2026-09-08T17:38:24","date_gmt":"2026-09-08T15:38:24","guid":{"rendered":"https:\/\/www.trusteddecisions.com\/?post_type=blog-new&#038;p=9824"},"modified":"2026-09-08T17:48:02","modified_gmt":"2026-09-08T15:48:02","slug":"seguma-marza","status":"publish","type":"blog-new","link":"https:\/\/www.trusteddecisions.com\/lv\/blog\/seguma-marza\/","title":{"rendered":"Seguma mar\u017ea: Formula, apr\u0113\u0137ins un pielietojums kontroling\u0101"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Kopsavilkums<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Seguma mar\u017ea (DB)<\/strong> par\u0101da starp\u012bbu starp g\u016btajiem ie\u0146\u0113mumiem un main\u012bgaj\u0101m izmaks\u0101m.<\/li>\n\n\n\n<li>\u0160is r\u0101d\u012bt\u0101js prec\u012bzi par\u0101da summu, kas pieejama <strong>fiks\u0113to izmaksu seg\u0161anai<\/strong> un operacion\u0101l\u0101s pe\u013c\u0146as g\u016b\u0161anai.<\/li>\n\n\n\n<li>Vad\u012bbas gr\u0101matved\u012bb\u0101 iz\u0161\u0137ir <strong>vien\u012bbas seguma mar\u017eu<\/strong> atsevi\u0161\u0137iem produktiem un <strong>kop\u0113jo seguma mar\u017eu<\/strong> visam ra\u017eo\u0161anas apjomam.<\/li>\n\n\n\n<li><strong>L\u016bzuma punkts<\/strong> tiek sasniegts br\u012bd\u012b, kad seguma mar\u017eu summa piln\u012bb\u0101 sedz uz\u0146\u0113muma fiks\u0113t\u0101s izmaksas.<\/li>\n\n\n\n<li><strong>Vienpak\u0101pes mar\u017eas apr\u0113\u0137ins<\/strong> atskaita tikai kop\u0113j\u0101s main\u012bg\u0101s izmaksas, savuk\u0101rt <strong>daudzpak\u0101pju apr\u0113\u0137ins<\/strong> fiks\u0113t\u0101s izmaksas sadala pa produktu grup\u0101m un struktur\u0101laj\u0101m vien\u012bb\u0101m.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Defin\u012bcija un pamati: Kas ir seguma mar\u017ea?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Seguma mar\u017ea ir viens no svar\u012bg\u0101kajiem r\u0101d\u012bt\u0101jiem uz\u0146\u0113muma izmaksu un darb\u012bbas apr\u0113\u0137inos. Praks\u0113 \u0161is lielums par\u0101da, cik daudz naudas no p\u0101rdot\u0101s preces vai pakalpojuma paliek p\u0101ri uz\u0146\u0113muma fiks\u0113to izmaksu seg\u0161anai. Tikai tad, kad visas fiks\u0113t\u0101s izmaksas ir segtas, katrs n\u0101kamais seguma mar\u017eas eiro veido uz\u0146\u0113muma pe\u013c\u0146u.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u0101 vad\u012bbas gr\u0101matved\u012bbas r\u0101d\u012bt\u0101js seguma mar\u017ea veido da\u013c\u0113jo izmaksu apr\u0113\u0137ina pamatu. Pretstat\u0101 pilno izmaksu apr\u0113\u0137inam, produktam netiek piesaist\u012btas visas uz\u0146\u0113muma visp\u0101r\u0113j\u0101s izmaksas, bet tikai t\u0101s poz\u012bcijas, kas tie\u0161i saist\u012btas ar t\u0101 ra\u017eo\u0161anu vai pakalpojuma snieg\u0161anu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Vien\u012bbas seguma mar\u017ea pret kop\u0113jo seguma mar\u017eu<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Strat\u0113\u0123iskajam kontrolingam ir b\u016btiski no\u0161\u0137irt vienas vien\u012bbas mar\u017eu no kop\u0113j\u0101 uz\u0146\u0113muma rezult\u0101ta:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vien\u012bbas seguma mar\u017ea:<\/strong> Tiek apr\u0113\u0137in\u0101ta k\u0101 p\u0101rdot\u0101s vien\u012bbas cena m\u012bnuss main\u012bg\u0101s izmaksas par vien\u012bbu. T\u0101 par\u0101da viena produkta ienes\u012bgumu.<\/li>\n\n\n\n<li><strong>Kop\u0113j\u0101 seguma mar\u017ea:<\/strong> Tiek ieg\u016bta, vien\u012bbas mar\u017eu reizinot ar kop\u0113jo realiz\u0101cijas vai ra\u017eo\u0161anas apjomu. T\u0101 atspogu\u013co produkta kop\u0113jo devumu uz\u0146\u0113muma rezult\u0101t\u0101.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Izmaksu iedal\u012bjums: Main\u012bg\u0101s un fiks\u0113t\u0101s izmaksas uzman\u012bbas centr\u0101<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prec\u012bzs seguma mar\u017eas apr\u0113\u0137ins prasa visas uz\u0146\u0113muma izmaksas konsekventi iedal\u012bt main\u012bgaj\u0101s un fiks\u0113taj\u0101s poz\u012bcij\u0101s. Kop\u0113j\u0101s izmaksas iedal\u0101s div\u0101s pamatkategorij\u0101s:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Main\u012bg\u0101s izmaksas:<\/strong> Ra\u017eo\u0161anas apjoma ietekm\u0113t\u0101s izmaksas, piem\u0113ram, izejvielas, materi\u0101li, ra\u017eo\u0161anas darbinieku algas, iepakojums un transports.<\/li>\n\n\n\n<li><strong>Fiks\u0113t\u0101s izmaksas:<\/strong> No ra\u017eo\u0161anas apjoma neatkar\u012bgas izmaksas, piem\u0113ram, telpu noma, administr\u0101cijas algas, apdro\u0161in\u0101\u0161ana un iek\u0101rtu nolietojums.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Main\u012bgo izmaksu loma ra\u017eo\u0161an\u0101<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Main\u012bg\u0101s izmaksas main\u0101s tie\u0161\u0101 atkar\u012bb\u0101 no noslodzes un ra\u017eo\u0161anas apjoma. Pieaugot ra\u017eo\u0161anas apjomam, proporcion\u0101li palielin\u0101s izdevumi par materi\u0101liem un izejviel\u0101m. Ja realiz\u0101cijas apjoms samazin\u0101s, \u0161ie izdevumi attiec\u012bgi sar\u016bk.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Fiks\u0113to izmaksu dro\u0161a seg\u0161ana<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Fiks\u0113t\u0101s izmaksas rodas neatkar\u012bgi no t\u0101, cik daudz uz\u0146\u0113mums ra\u017eo vai p\u0101rdod. Ra\u017eotnes noma un \u0161tata darbinieku algas paliek nemain\u012bgas. Fiks\u0113to izmaksu piln\u012bga seg\u0161ana ir galvenais operacion\u0101l\u0101s darb\u012bbas m\u0113r\u0137is, lai izvair\u012btos no zaud\u0113jumiem.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Seguma mar\u017eas apr\u0113\u0137in\u0101\u0161anas pamatformula<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Apr\u0113\u0137ina pamat\u0101 ir skaidra at\u0146em\u0161anas darb\u012bba. Kop\u0113j\u0101s seguma mar\u017eas formula ir:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Seguma mar\u017ea = Ie\u0146\u0113mumi \u2013 Main\u012bg\u0101s izmaksas<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vien\u012bbas apr\u0113\u0137inam formula ir \u0161\u0101da:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vien\u012bbas seguma mar\u017ea (db) = Vien\u012bbas p\u0101rdo\u0161anas cena (p) \u2013 Vien\u012bbas main\u012bg\u0101s izmaksas (k_v)<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Formulas sast\u0101vda\u013cu skaidrojums<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ie\u0146\u0113mumi:<\/strong> Kop\u0113j\u0101 naudas summa no pre\u010du vai pakalpojumu p\u0101rdo\u0161anas (cena reizin\u0101ta ar apjomu).<\/li>\n\n\n\n<li><strong>Main\u012bg\u0101s izmaksas:<\/strong> Tie\u0161ie izdevumi materi\u0101liem un ra\u017eo\u0161anai.<\/li>\n\n\n\n<li><strong>Seguma mar\u017ea:<\/strong> Atlikums fiks\u0113to izmaksu (nomas, administr\u0101cijas) seg\u0161anai.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Apr\u0113\u0137ina so\u013ci uz\u0146\u0113mum\u0101<\/h3>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Noteikt ie\u0146\u0113mumus:<\/strong> Apr\u0113\u0137in\u0101t produkta p\u0101rdo\u0161anas cenu un kop\u0113jo apgroz\u012bjumu.<\/li>\n\n\n\n<li><strong>Apkopot main\u012bg\u0101s izmaksas:<\/strong> Saskait\u012bt visas ar ra\u017eo\u0161anu saist\u012bt\u0101s tie\u0161\u0101s izmaksas.<\/li>\n\n\n\n<li><strong>Apr\u0113\u0137in\u0101t starp\u012bbu:<\/strong> At\u0146emt main\u012bg\u0101s izmaksas no ie\u0146\u0113mumiem.<\/li>\n\n\n\n<li><strong>Noteikt mar\u017eas da\u013cu:<\/strong> Izdal\u012bt seguma mar\u017eu ar ie\u0146\u0113mumiem, lai ieg\u016btu procentu\u0101lo r\u0101d\u012bt\u0101ju.<\/li>\n<\/ol>\n\n\n\n<style>\n.td-kpi-box { --td-gold: #C9A75F; --td-gold-deep: #9E7D42; --td-dark: #3C4B53; --td-heading: #F2F1EE; --td-text: #A9B4BA; background: linear-gradient(158deg, #273238 0%, #1A2226 100%); color: var(--td-text); font-family: \"Open Sans\", \"Helvetica Neue\", Arial, sans-serif; padding: 46px 44px; margin: 40px auto; max-width: 900px; border-top: 1px solid rgba(201,167,95,0.45); border-radius: 2px; box-shadow: 0 24px 60px -20px rgba(0,0,0,0.55); }\n.td-kpi-header { display: flex; align-items: center; justify-content: center; gap: 14px; padding-bottom: 24px; margin-bottom: 32px; border-bottom: 1px solid rgba(255,255,255,0.09); }\n.td-kpi-header h3 { color: var(--td-heading); margin: 0; font-size: 1.1rem; font-weight: 600; text-transform: uppercase; letter-spacing: 1.6px; line-height: 1.4; }\n.td-kpi-icon { color: var(--td-gold); margin-right: 0; display: flex; align-items: center; }\n.td-kpi-grid { display: grid; grid-template-columns: repeat(6, 1fr); gap: 18px; }\n.td-kpi-card { background-color: rgba(255,255,255,0.035); border: 1px solid rgba(255,255,255,0.07); border-left: 2px solid rgba(201,167,95,0.45); border-radius: 2px; padding: 24px 24px 26px; grid-column: span 2; box-sizing: border-box; transition: background-color 0.25s ease, border-color 0.25s ease, transform 0.25s ease; }\n.td-kpi-card:nth-child(4), .td-kpi-card:nth-child(5) { grid-column: span 3; }\n.td-kpi-card:hover { background-color: rgba(255,255,255,0.065); border-left-color: var(--td-gold); transform: translateY(-3px); }\n.td-kpi-card strong { display: block; color: var(--td-gold); font-size: 0.8rem; text-transform: uppercase; letter-spacing: 1.1px; margin-bottom: 12px; font-weight: 700; }\n.td-kpi-card p { margin: 0; font-size: 0.88rem; line-height: 1.7; color: var(--td-text); }\n@media (max-width: 768px) {\n.td-kpi-box { padding: 28px 22px; }\n.td-kpi-header { justify-content: flex-start; text-align: left; }\n.td-kpi-header h3 { font-size: 1rem; }\n.td-kpi-grid { grid-template-columns: 1fr; }\n.td-kpi-card, .td-kpi-card:nth-child(4), .td-kpi-card:nth-child(5) { grid-column: span 1; }\n}\n@media (prefers-reduced-motion: reduce) {\n.td-kpi-card { transition: none; }\n.td-kpi-card:hover { transform: none; }\n}\n<\/style>\n<div class=\"td-kpi-box\">\n <div class=\"td-kpi-header\">\n <div class=\"td-kpi-icon\">\n <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><line x1=\"18\" y1=\"20\" x2=\"18\" y2=\"10\"><\/line><line x1=\"12\" y1=\"20\" x2=\"12\" y2=\"4\"><\/line><line x1=\"6\" y1=\"20\" x2=\"6\" y2=\"14\"><\/line><\/svg>\n <\/div>\n <h3>SEGUMA MAR\u017dAS APR\u0112\u0136INA SVAR\u012aG\u0100KIE R\u0100D\u012aT\u0100JI<\/h3>\n <\/div>\n <div class=\"td-kpi-grid\">\n <div class=\"td-kpi-card\"><strong>VIEN\u012aBAS MAR\u017dA (SM 1)<\/strong><p>Starp\u012bba starp vien\u012bbas p\u0101rdo\u0161anas cenu un main\u012bgaj\u0101m izmaks\u0101m.<\/p><\/div>\n <div class=\"td-kpi-card\"><strong>KOP\u0112J\u0100 MAR\u017dA<\/strong><p>Vien\u012bbas mar\u017ea, reizin\u0101ta ar kop\u0113jo realiz\u0101cijas apjomu.<\/p><\/div>\n <div class=\"td-kpi-card\"><strong>MAR\u017dAS \u012aPATSVARS<\/strong><p>Seguma mar\u017eas procentu\u0101l\u0101 da\u013ca no apgroz\u012bjuma.<\/p><\/div>\n <div class=\"td-kpi-card\"><strong>L\u016aZUMA PUNKTS<\/strong><p>P\u0101rdo\u0161anas apjoms, kur\u0101 seguma mar\u017ea sedz fiks\u0113t\u0101s izmaksas.<\/p><\/div>\n <div class=\"td-kpi-card\"><strong>RELAT\u012aV\u0100 MAR\u017dA<\/strong><p>Seguma mar\u017ea attiec\u012bb\u0101 pret ierobe\u017eot\u0101 resursa izmanto\u0161anu.<\/p><\/div>\n <\/div>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Vienpak\u0101pes seguma mar\u017eas apr\u0113\u0137ins praks\u0113<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vienpak\u0101pes seguma mar\u017eas apr\u0113\u0137ins ir vienk\u0101r\u0161\u0101k\u0101 da\u013c\u0113jo izmaksu apr\u0113\u0137ina forma. \u0160aj\u0101 metod\u0113 no produktu ie\u0146\u0113mumiem tiek atskait\u012btas tikai main\u012bg\u0101s izmaksas.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Strukt\u016bra un darba princips (SM 1)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160\u012b apr\u0113\u0137ina rezult\u0101ts ir Seguma mar\u017ea 1 (SM 1). Visu produktu mar\u017eas tiek summ\u0113tas, veidojot uz\u0146\u0113muma kop\u0113jo seguma mar\u017eu. No \u0161\u012bs summas vien\u0101 sol\u012b tiek atskait\u012btas kop\u0113j\u0101s fiks\u0113t\u0101s izmaksas, ieg\u016bstot gala darb\u012bbas rezult\u0101tu (pe\u013c\u0146u vai zaud\u0113jumus).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160\u012b metode ir piem\u0113rota \u0101trai l\u0113mumu pie\u0146em\u0161anai par papildu pas\u016bt\u012bjumiem vai \u012bstermi\u0146a cenu zem\u0101k\u0101s robe\u017eas noteik\u0161anai.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Daudzpak\u0101pju seguma mar\u017eas apr\u0113\u0137ins sare\u017e\u0123\u012btiem produktiem<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Lai pie\u0146emtu strat\u0113\u0123iskus l\u0113mumus, ar vienpak\u0101pes apr\u0113\u0137inu bie\u017ei vien nepietiek. Daudzpak\u0101pju seguma mar\u017eas apr\u0113\u0137ins sadala fiks\u0113t\u0101s izmaksas pa l\u012bme\u0146iem, piesaistot t\u0101s to ra\u0161an\u0101s vietai.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Fiks\u0113to izmaksu sadal\u012bjums no SM 1 l\u012bdz SM 4<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SM 1 (Vien\u012bbas mar\u017ea):<\/strong> Ie\u0146\u0113mumi m\u012bnuss main\u012bg\u0101s izmaksas.<\/li>\n\n\n\n<li><strong>SM 2 (Produkta mar\u017ea):<\/strong> SM 1 m\u012bnuss konkr\u0113t\u0101 produkta fiks\u0113t\u0101s izmaksas (piem\u0113ram, speci\u0101l\u0101s iek\u0101rtas vai rekl\u0101ma).<\/li>\n\n\n\n<li><strong>SM 3 (Produktu grupas mar\u017ea):<\/strong> SM 2 m\u012bnuss visas produktu grupas fiks\u0113t\u0101s izmaksas.<\/li>\n\n\n\n<li><strong>SM 4 (Departamenta mar\u017ea):<\/strong> SM 3 m\u012bnuss strukt\u016brvien\u012bbu vai departamentu fiks\u0113t\u0101s izmaksas.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160\u012b metode \u013cauj vad\u012bbai prec\u012bzi redz\u0113t, kuri produkti p\u0113c savu tie\u0161o fiks\u0113to izmaksu seg\u0161anas dod pozit\u012bvu devumu uz\u0146\u0113muma visp\u0101r\u0113jo izmaksu seg\u0161an\u0101.<\/p>\n\n\n\n<style>\n.td-table-wrapper { --td-gold: #C9A75F; --td-heading: #F2F1EE; --td-text: #A9B4BA; width: 100%; margin: 40px 0; overflow-x: auto; -webkit-overflow-scrolling: touch; background: linear-gradient(158deg, #273238 0%, #1A2226 100%); border-top: 1px solid rgba(201,167,95,0.45); border-radius: 2px; box-shadow: 0 24px 60px -20px rgba(0,0,0,0.55); }\n.td-table { width: 100%; min-width: 620px; border-collapse: collapse; font-family: \"Open Sans\", \"Helvetica Neue\", Arial, sans-serif; text-align: left; background: transparent; }\n.td-table th { background-color: rgba(255,255,255,0.03); color: var(--td-heading); padding: 18px 22px; font-weight: 600; text-transform: uppercase; font-size: 0.78rem; letter-spacing: 1.2px; line-height: 1.4; vertical-align: bottom; border-bottom: 1px solid rgba(201,167,95,0.45); }\n.td-table td { padding: 18px 22px; border-bottom: 1px solid rgba(255,255,255,0.07); color: var(--td-text); font-size: 0.88rem; line-height: 1.7; vertical-align: top; }\n.td-table tbody tr { transition: background-color 0.25s ease; }\n.td-table tr:nth-child(even) { background-color: rgba(255,255,255,0.025); }\n.td-table tbody tr:hover { background-color: rgba(255,255,255,0.065); }\n.td-table tr:last-child td { border-bottom: none; }\n.td-table td strong { color: var(--td-gold); font-weight: 700; }\n@media (max-width: 768px) {\n.td-table { min-width: 580px; }\n.td-table th { padding: 14px 16px; font-size: 0.72rem; }\n.td-table td { padding: 14px 16px; font-size: 0.85rem; }\n}\n@media (prefers-reduced-motion: reduce) {\n.td-table tbody tr { transition: none; }\n}\n<\/style>\n<div class=\"td-table-wrapper\" tabindex=\"0\" role=\"region\" aria-label=\"Seguma mar\u017eas apr\u0113\u0137ina pak\u0101pes\">\n  <table class=\"td-table\">\n    <thead>\n      <tr>\n        <th>Pak\u0101pe \/ R\u0101d\u012bt\u0101js<\/th>\n        <th>Apr\u0113\u0137ina solis<\/th>\n        <th>Noz\u012bme kontroling\u0101<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td><strong>SM 1 (Vien\u012bbas mar\u017ea)<\/strong><\/td>\n        <td>Ie\u0146\u0113mumi \u2013 Main\u012bg\u0101s izmaksas<\/td>\n        <td>Atlikums tie\u0161o produkta fiks\u0113to izmaksu seg\u0161anai.<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>SM 2 (Produkta mar\u017ea)<\/strong><\/td>\n        <td>SM 1 \u2013 Produkta tie\u0161\u0101s fiks\u0113t\u0101s izmaksas<\/td>\n        <td>Produkta devums produktu grupas fiks\u0113to izmaksu seg\u0161anai.<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>SM 3 (Produktu grupas mar\u017ea)<\/strong><\/td>\n        <td>SM 2 \u2013 Grupas fiks\u0113t\u0101s izmaksas<\/td>\n        <td>Produktu grupas rezult\u0101ts pirms visp\u0101r\u0113jo izmaksu atskait\u012b\u0161anas.<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>Darb\u012bbas rezult\u0101ts<\/strong><\/td>\n        <td>SM 3 \u2013 Visp\u0101r\u0113j\u0101s fiks\u0113t\u0101s izmaksas<\/td>\n        <td>Perioda gala operacion\u0101l\u0101 pe\u013c\u0146a vai zaud\u0113jumi.<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">L\u016bzuma punkta anal\u012bze kontroling\u0101<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Svar\u012bga seguma mar\u017eas pielietojuma joma ir l\u016bzuma punkta anal\u012bze. T\u0101 par\u0101da p\u0101rdo\u0161anas apjomu, pie kura uz\u0146\u0113mums sasniedz pa\u0161izmaksas l\u012bmeni.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">L\u016bzuma punkta apr\u0113\u0137ins<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u016bzuma punkts ir sasniegts, kad kop\u0113jie ie\u0146\u0113mumi prec\u012bzi sedz kop\u0113j\u0101s izmaksas, un pe\u013c\u0146a ir nulle. Formula ir \u0161\u0101da:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u016bzuma punkta apjoms = Fiks\u0113t\u0101s izmaksas \/ Vien\u012bbas seguma mar\u017ea<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Strat\u0113\u0123iskie l\u0113mumi, balstoties uz anal\u012bzi<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ja produkta vien\u012bbas seguma mar\u017ea ir 50 eiro un ra\u017eo\u0161anas l\u012bnijas fiks\u0113t\u0101s izmaksas ir 100 000 eiro, l\u016bzuma punkts ir tie\u0161i 2 000 vien\u012bbu (100 000 dal\u012bts ar 50). Katra n\u0101kam\u0101 p\u0101rdot\u0101 vien\u012bba virs \u0161\u012b apjoma dod tie\u0161u pe\u013c\u0146u vien\u012bbas mar\u017eas apm\u0113r\u0101.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Pielietojums kontroling\u0101: Cenu veido\u0161ana un sortimenta optimiz\u0101cija<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kontroling\u0101 seguma mar\u017ea kalpo k\u0101 vad\u012bbas instruments cenu noteik\u0161anai un sortimenta pl\u0101no\u0161anai.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kur\u0161 produkts dod liel\u0101ko devumu?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Uz\u0146\u0113mumiem ar pla\u0161u produktu kl\u0101stu regul\u0101ri j\u0101v\u0113rt\u0113, kurus produktus att\u012bst\u012bt un kurus iz\u0146emt no apgroz\u012bbas. Produkti ar negat\u012bvu SM 1 nesedz pat savas main\u012bg\u0101s izmaksas, un to ra\u017eo\u0161ana nekav\u0113joties j\u0101p\u0101rskata.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Jaudas ierobe\u017eojumu p\u0101rvald\u012bba<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ra\u017eo\u0161anas jaudu ierobe\u017eojumu gad\u012bjum\u0101 l\u0113mumu pie\u0146em\u0161an\u0101 izmanto relat\u012bvo seguma mar\u017eu (seguma mar\u017ea uz ierobe\u017eot\u0101 resursa izmanto\u0161anas stundu). Tas par\u0101da, k\u0101 visefekt\u012bv\u0101k izmantot pieejam\u0101s iek\u0101rtas uz\u0146\u0113muma kop\u0113j\u0101 rezult\u0101ta maksimiz\u0113\u0161anai.<\/p>\n\n\n\n<style>\n.td-premium-cta-split { display: flex; flex-direction: column; background-color: #FFFFFF; border-radius: 12px; overflow: hidden; max-width: 700px; margin: 60px auto; box-shadow: 0 15px 40px rgba(0,0,0,0.08); border-top: 5px solid #9E7D42; font-family: \"Open Sans\", -apple-system, sans-serif; }\n.td-premium-cta-visual { width: 100%; height: 400px; background-image: url('https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2026\/09\/Contribution-Margin-explained-scaled.webp'); background-size: cover; background-position: center; position: relative; overflow: hidden; }\n.td-premium-cta-visual::after { content: \"\"; position: absolute; top: 0; left: 0; width: 100%; height: 100%; background: linear-gradient(180deg, rgba(60, 75, 83, 0.2) 0%, rgba(255, 255, 255, 0.3) 100%); z-index: 1; }\n.td-premium-cta-content { padding: 50px 40px; display: flex; flex-direction: column; justify-content: center; align-items: center; background-color: #FFFFFF; text-align: center; }\n.td-premium-cta-logo { max-width: 200px; height: auto; margin-bottom: 25px; display: block; }\n.td-premium-cta-title { color: #3C4B53; font-weight: 700; font-size: 1.8rem; line-height: 1.3; margin-bottom: 20px; text-transform: uppercase; letter-spacing: 0.5px; position: relative; padding-bottom: 12px; }\n.td-premium-cta-title::after { content: \"\"; position: absolute; bottom: 0; left: 50%; transform: translateX(-50%); width: 80px; height: 3px; background-color: #9E7D42; border-radius: 2px; }\n.td-premium-cta-text { color: #555555; font-size: 1rem; line-height: 1.7; margin-bottom: 30px; max-width: 650px; }\n.td-premium-cta-text strong { color: #3C4B53; }\n.td-premium-cta-button { display: inline-block; background-color: #9E7D42; color: #FFFFFF !important; font-weight: 700; font-size: 1rem; text-transform: uppercase; letter-spacing: 1px; text-decoration: none; padding: 16px 35px; border-radius: 50px; border: 2px solid #9E7D42; transition: transform 0.3s ease, background-color 0.3s ease; box-shadow: 0 8px 20px rgba(158,125,66,0.15); }\n.td-premium-cta-button:hover { background-color: #3C4B53; border-color: #3C4B53; transform: translateY(-3px) scale(1.02); }\n@media (max-width: 768px) { .td-premium-cta-split { margin: 40px 15px; } .td-premium-cta-visual { height: 200px; } .td-premium-cta-content { padding: 35px 20px; } .td-premium-cta-title { font-size: 1.4rem; } .td-premium-cta-button { width: 100%; box-sizing: border-box; } }\n<\/style>\n<div class=\"td-premium-cta-split\">\n <div class=\"td-premium-cta-visual\">&nbsp;<\/div>\n <div class=\"td-premium-cta-content\">\n <img decoding=\"async\" class=\"td-premium-cta-logo\" src=\"https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2023\/11\/cropped-TD-Logo-Transparent_250x76.png\" alt=\"Trusted Decisions Logo\" \/> \n <span class=\"td-premium-cta-title\">AUTOMATIZ\u0112JIET SEGUMA MAR\u017dAS APR\u0112\u0136INU<\/span>\n <p class=\"td-premium-cta-text\"><strong>Prec\u012bza produktu un cenu anal\u012bze:<\/strong> Izmantojiet m\u016bsdien\u012bgas kontrolinga programmat\u016bras daudzpak\u0101pju mar\u017eas apr\u0113\u0137iniem re\u0101llaik\u0101.<\/p>\n <a class=\"td-premium-cta-button\" href=\"https:\/\/kontakt.trusteddecisions.com\/kontakt\/page_ghq1xw\/\">PIETEIKTIES KONSULT\u0100CIJAI<\/a>\n <\/div>\n<\/div>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Bie\u017e\u0101k uzdotie jaut\u0101jumi (BUJ \/ FAQs)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>K\u0101da ir starp\u012bba starp seguma mar\u017eu un pe\u013c\u0146u?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Seguma mar\u017ea no ie\u0146\u0113mumiem atskaita tikai main\u012bg\u0101s izmaksas. Pe\u013c\u0146a tiek ieg\u016bta tikai p\u0113c tam, kad no kop\u0113j\u0101s seguma mar\u017eas atskait\u012btas ar\u012b visas fiks\u0113t\u0101s izmaksas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>K\u0101p\u0113c seguma mar\u017ea ir svar\u012bga cenu veido\u0161an\u0101?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u0101 nosaka absol\u016bto cenas zem\u0101ko robe\u017eu. \u012astermi\u0146\u0101 cena nedr\u012bkst b\u016bt zem\u0101ka par main\u012bgaj\u0101m izmaks\u0101m (SM = 0). Ilgtermi\u0146\u0101 cenai j\u0101sedz ar\u012b fiks\u0113t\u0101s izmaksas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ko par\u0101da augsts seguma mar\u017eas \u012bpatsvars?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Augsts r\u0101d\u012bt\u0101js liecina, ka liela da\u013ca ie\u0146\u0113mumu paliek p\u0101ri fiks\u0113to izmaksu seg\u0161anai un pe\u013c\u0146as veido\u0161anai, kas liecina par augstu operacion\u0101lo efektivit\u0101ti.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kopsavilkums Defin\u012bcija un pamati: Kas ir seguma mar\u017ea? Seguma mar\u017ea ir viens no svar\u012bg\u0101kajiem r\u0101d\u012bt\u0101jiem uz\u0146\u0113muma izmaksu un darb\u012bbas apr\u0113\u0137inos.<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":9855,"parent":0,"template":"","format":"standard","meta":[],"blog-tag":[],"blog-type":[142],"class_list":["post-9824","blog-new","type-blog-new","status-publish","format-standard","has-post-thumbnail","hentry","blog-type-gramatvediba-un-finansu-parskati"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-new\/9824","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-new"}],"about":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/types\/blog-new"}],"author":[{"embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/media\/9855"}],"wp:attachment":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/media?parent=9824"}],"wp:term":[{"taxonomy":"blog-tag","embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-tag?post=9824"},{"taxonomy":"blog-type","embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-type?post=9824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}