PRODUCTION AND PRODUCTION COSTS

Ovaj se rad bavi proučavanjem proizvodnje i troškova proizvodnje s naglaskom na proučavanje proizvodnje u kratkom i dugom roku. Glavni cilj svakog poduzeća je što efikasnije korištenje resursa kako bi se minimizirali troškovi i ostvario maksimalan profit, a zanimljivo je da su se troškovi počeli proučavati tek nakon Velike depresije 1929. godine zbog toga što se, naizgled u trenutku, urušilo sve u što se do tada vjerovalo i mislilo da je stabilno. Slomila su se nacionalna gospodarstva i pojavila se nezaposlenost u većim razmjerima nego ikada do tada. Bez obzira na to tko je uzrok Velike depresije, ono što je ostalo kao posljedica je proučavanje i praćenje troškova. Upravo zato su se razvila razna tumačenja i metode obračuna troškova, kao i ekonomija obujma te točka pokrića. Sukladno tome, ovaj se rad bavi proučavanjem proizvodnje i troškova proizvodnje, raspravlja o funkciji proizvodnje i fleksibilnosti inputa, prinosu na opseg te o proizvodnji s jednim ili dva varijabilna faktora. Nakon toga, drugi dio obuhvaća vrste troškova proizvodnje (nadovezuje se na prvi dio o proizvodnji u kratkom i dugom roku), točku pokrića troškova, ekonomiju i disekonomiju obujma te metode obračuna troškova.This paper deals with the study of production and production costs with an emphasis on studying production in the short and long term. The main goal of each company is to use resources more efficiently to minimize costs and maximize profits, and it is interesting that the costs began to be studied only after the Great Depression in 1929 because everything collapsed until then that was believed and thought it was stable. National economies broke down and unemployment increased to a greater extent than ever before. Regardless of who is the cause of the Great Depression, what is left is the cost of studying and monitoring. That is why different interpretations and cost accounting methods, as well as volume economics and coverage were developed. Consequently, this paper deals with the study of production and production costs, discusses production function and input flexibility, yield on volume and production with one or two variable factors. Subsequently, the second part covers the types of production costs (the first part relates to production in the short and long term), the cost coverage, the economy of scale, and the cost accounting methods