Cost Analysis on Enterprise Example Prima Commerce d.o.o.

Poduzeće je gospodarska cjelina koja proizvodi proizvode ili usluge radi ostvarivanja dobiti. Kombiniranjem i pretvaranjem proizvodnih faktora odnosno inputa dolazi do konačnih proizvoda ili usluga. Korištenje tih proizvodnih inputa rezultira stvaranju troškova. Stoga, da bi uspješno poslovalo poduzeće mora savladati upravljanje troškovima. Upravaljati troškovima sve je veći izazov suvremenog poslovanja jer se poduzeća susreću sa mnogobrojnim troškovima te ih nastoje sniziti i postići određene menadžerske ciljeve. Neki od motiva snižavanja troškva su opstati na tržištu, povećati prihode, povećati konkurentnost pri ćemu poduzeća koriste neke od modela upravljanja troškovima, a često ih i kombiniraju. Troškovi su neizostavni dio poslovanja te se mogu razvrstati prema različitim kriterijima. Neki od poslovnih subjekata tako troškove proučavaju prema mogućnosti kontrole, neki prema aktivnosti, a neki prema prirodnim vrstama te segmentu i mjestima troška. Na primjeru poduzeća Prima Commerce d.o.o. prikazuju se troškovi prema prirodnim vrstama i troškovi prema segmentu i mjestima troška, te se na temelju troškova analizira isplativost poslovanja prodajnog centra u Bjelovaru.The enterprise is an economic entity that produces products or services for profit. By combining and converting production factors or inputs comes to the finishing of products or services. The use of these inputs results in costs creation. For a business to succeed successfully has to overcome cost management. Managing costs is an increasingly challeng for modern business, as companies face multiple costs and trying to lower them to achieve certain targeting goals. Some of the cost reduction motives are to survive on the market, increase revenue, increase competitiveness, where companies use some of the cost management models and often combine cost models. Costs are an indispensable part of the business and they are sorted by different norms. Some of the business entities are studyng the costs according to the control options, some according to their activity, and some according to natural types and segment and costs centers. On the example of the company Prima Commerce LLC, the costs are presented according to natural types and costs by segment and costs centers, based on a costs, profitability is analysing for the sales center in the Bjelovar