COMPARATIVE ANALYSIS OF EXPENSES BETWEEN DIFFERENT BUSINESS ACTIVITIES

Računovodstvo troškova vrlo je značajan faktor u svakom poduzeću. Potreba za dobrom organizacijom i kontrolom troškova različitih aktivnosti dovodi do boljeg iskorištavanja resursa i u konačnici većih prihoda i dobiti poduzeća. Da bi menadžeri mogli donositi dobre poslovne odluke, nužno je da redovito prate razne računovodstvene izvještaje, pa tako i godišnje financijske izvještaje. Iz tih izvještaja posebnu pažnju pridaju troškovima, njihovoj usporedbi kroz vertikalnu analizu koja daje uvid koliko udjela ima koji pojedini trošak u ukupnim rashodima i horizontalnu analizu koja daje presjek kroz godine. Analiza tih izvještaja i usporedba njihovih rezultata osnova je za praćenje trendova i daljnje upravljanje troškovima, a sve s ciljem većeg prosperiteta i boljeg pozicioniranja poduzeća na tržištu.Cost accounting is a very significant factor in any business. The need for good organization and control of the costs of various activities leads to better use of resources and ultimately higher revenues and profits of the company. In order to make successful business decisions, managers must keep up regularly with different accounting reports, including annual financial reports. In those reports they pay special attention to costs, their comparison through vertical analysis which gives us an insight in how many percent does a specific cost has in total expenses, and their horizontal analysis which is going to present the annual cross section. The analysis of those reports and comparison of their results are the basis for tracking trends and further cost management, solely to achieve greater prosperity and better market positioning for the company