COMPARISON OF COSTS IN PRODUCTION AND TRADE ACTIVITIES

Računovodstvo je djelatnost u kojoj se prate svi poslovni događaji nastali u jednom poduzeću. Ono prati događaje koji su nastali i sustavno ih knjiži u poslovne knjige. Troškovi predstavljaju jedno od ključnih segmenata u današnjem računovodstvu. S troškovima treba racionalno upravljati kako ne bi stvarali velike rashode, a u konačnici i gubitke. Trošak je po definiciji novčano iskazan utrošak materijala i u računovodstvu se iskazuju kako troškovi zaliha i troškovi razdoblja. Njihova uloga u poslovanju poduzeća je kontrola uloženih resursa, te analitičko praćenje vrijednosti tih uloženih resursa. Troškovima kao zasebnom cjelinom bavi se računovodstvo troškova te je to samostalna jedinica upravljačkog računovodstva.Accounting is an activity in which all business events that occur in one company are monitored. It monitors the events that have occurred and systematically records them in the business books. Costs are one of the key segments in today`s accounting. Costs need to be managed rationally so as not to generate large expenditures and ultimately losses. Cost is, by definition, the monetary cost of materials and accounting for both inventory costs and period costs. Their role in the company`s operations is the control of invested resources, and analytical monitoring of the value of these invested resources. Costs as a separate unit deals with cost accounting and is an independent unit of management accounting