SPECIFICS OF COSTS AND COST MANAGEMENT ON THE EXAMPLE OF THE COMPANY "FRANCK D.D."

U ovom radu fokus se stavlja na troškove i upravljanje njima. Oni su sastavni dio poslovanja i kao takvi su neizbježni. Mogu se definirati kao vrijednosno izraženi utrošci elemenata rada potrebni za stvaranje određenih poslovnih učinaka. Dijele se prema različitim kriterijima i vrstama, a njihov osnovni oblik su prirodni troškovi. Upravljanje troškovima predstavlja poseban segment upravljanja koji za cilj ima optimizirati troškove i izvući što više koristi iz nastalih troškova. U procesu upravljanja troškovima koriste se određeni modeli i metode pomoću kojih se efikasnije upravlja. Tako se nameću tradicionalni i suvremeni modeli upravljanja koji se međusobno razlikuju po ishodištu, iako svi imaju zajednički cilj, a to je optimizacija troškova. Integriranje ovog procesa u sustav poslovanja, poduzeće može dovesti do ostvarivanja brojnih pozitivnih učinaka, a među najvažnijim izdvajaju se dugoročna profitabilnost i konkurentna pozicija na tržištu. U radu je korišten primjer poduzeća Franck d.d. Naime, radi se o hrvatskom prehrambenom poduzeću koji je jedan od vodećih lidera u proizvodnji kave i čaja. Nad poduzećem je provedena analiza poslovanja gdje su dobiveni relevantni podaci o dinamici i strukturi financijskih podataka, kao i analiza troškova poslovanja s kojom su prikazani troškovi ovog poduzeća i njihova vrijednost. Na temelju provedene analize doneseni su zaključci o financijskom stanju poduzeća i troškovima poslovanja. Ujedno, razmotreno je kako poduzeće upravlja troškovima te su u vidu poboljšanja iznijete neke od preporuka.In this paper, the focus is on costs and their management. They are an integral part of business and as such are inevitable. They can be defined as the value-expressed costs of the labor elements needed to create certain business effects. They are divided according to different criteria and types, and their basic form is natural costs. Cost management is a special segment of management that aims to optimize costs and get the most out of the costs incurred. The cost management process uses certain models and methods to manage it more efficiently. Thus, traditional and modern management models are imposed that differ from each other in terms of origin, although they all have a common goal, which is cost optimization. Integrating this process into the business system, the company can lead to a number of positive effects, and among the most important are long-term profitability and competitive position in the market. The paper uses the example of Franck d.d. Namely, it is a Croatian food company that is one of the leading leaders in the production of coffee and tea. An analysis of the business was performed on the company, where relevant data on the dynamics and structure of financial data were obtained, as well as an analysis of operating costs, which shows the costs of this company and their value. Based on the conducted analysis, conclusions were made on the financial condition of the company and operating costs. At the same time, it was considered how the company manages costs and some of the recommendations were made in the form of improvements