Production costs and their imapct on business operations

Proizvodna djelatnost i poduzeća koja se istom bave ključni su za uspješno gospodarstvo svake države. Međutim, postoje brojni izazovi i specifičnosti u procesu proizvodnje. Ovaj rad daje teoretski uvid u proces proizvodnje jednog proizvodnog poduzeća, kao i informacije o kompleksnosti praćenja troškova proizvodnje. Računovodstvo proizvodnje jedno je od najkompleksnijih računovodstava koje zahtjeva stručan kadar kako bi obračun proizvodnje bio ispravan i relevantan. Brojne specifičnosti troškova proizvodnje imaju direktan utjecaj na specifičnost samog računa dobiti i gubitka u proizvodnoj djelatnosti, a time i na ukupno poslovanje poduzeća. Ono što je sigurno, veliki utjecaj na ispravnost obračuna i analize podataka ima proizvodni kontroling. Doprinos proizvodnog kontrolinga uključuje i podršku menadžmentu i Upravi poduzeća u donošenju ispravnih odluka kako bi proizvodnja neprekidno tekla, a poslovanje poduzeća bilo uspješno iz godine u godinu.Manufacturing and production companies are the key to a successful economy in any country. However, there are many challenges and specifics in the production process. This paper provides a theoretical insight into the production process of a manufacturing company, as well as information on the production costs monitoring complexity. Production accounting is one of the most complex kind of accounting that require professional staff in order to have correct and relevant production calculation. Numerous specifics of production costs have a direct impact on the specificity of the profit and loss statement in manufacturing, and thus on the overall business of the company. What is certain is that production controlling has a great impact on the accuracy of data calculation and analysis. Production controlling contribution also includes support to the management and the Management Board of the company in the right decision-making, so that production could run continuously, and the company's business could stay successful from year to year