Cost analysis based on the example of the Croatia insurance company Pls.

Tema ovog završnog rada je „Analiza troškova na primjeru poduzeća Croatia osiguranje d.d.“ U ovome radu razrađena je teorija samih troškova kao i njihov prikaz na analizi odabranog poduzeća koje se bavi osiguravajućom djelatnošću. Troškovi su resursi koji se moraju žrtvovati kako bi se mogao postići određeni cilj. U vrijeme današnjeg poslovanja izrazito je bitno voditi kontrolu o troškovima i težiti njihovom smanjenju kada je to moguće. Cilj upravljanja troškova je upravo postizanje dugoročne koristi od nastalih troškova. Troškovi se mogu definirati u užem i širem smislu. U užem smislu troškovi omogućuju uvid, kontrolu, praćenje i analizu stvarnih troškova, a širi troškovi omogućuju realnu procjenu uspješnosti tvrtke. Od mnogobrojnih definicija, troškovi su definirani kao investicijska vrijednost proizvodnog elementa koji nastaju radi stvaranja nove vrijednosti i ostvarivanja dobiti. Cilj rada je objasniti ulogu troškova u teoriji, te prikazati iste na poslovanju odabranog poduzeća odnosno prikazati njihove specifične troškove. Prikazani troškovi promatrani su kroz dvije uzastopne godine poslovanja, te je na kraju svakog prikaza jasno objašnjena razlika u njihovom kretanju kroz analizu.The topic of this final paper is "Cost analysis based on the example of the Croatia insurance company Pls.". In this paper, the costs theory was analysed as well as the presentation of those costs based on the analysis of the selected company engaged in insurance activities. Costs are resources that must be sacrificed in order to achieve a certain goal. In current business times, it is extremely important to control costs and strive to reduce them when it is possible. The goal of cost management is to achieve long-term benefits from incurred costs. Costs can be defined in narrower and broader terms. Narrower, costs enable insight, control, tracking and real costs analysis, and broader costs enable a realistic assessment of a company's performance. Out of innumerable definitions, costs are definde as an investment value of the element of production that arise to create new value and make profit. The purpose of this paper is to explain in theory the role of costs, and to present those costs based on the activities of the selected company, i.e. to show the specific costs of that company. The presented costs were observed based on two consecutive years of operation, and at the end of each presented table the difference in their movement was clearly explained through the performed analysis