CALCULATION OF COSTS IN A PRODUCTION COMPANY

Proizvodnja jest proces u kojem nastaju razni troškovi koji na kraju utječu na samu kvalitetu, konkuretnosti, isplativost i financijsku profitabilnost. Proizvodnja iziskuje mnoge troškove koji se mogu podijeliti u razne skupine, ali se općenito dijele na: eksplicitne, implicitne i oportunističke troškove. Na primjeru poduzeća Badel 1862. d.d. utvrdilo se kako su briga o troškovima i proces kalkulacije vrlo bitni jer dovode do rasta prihoda i dobiti što je glavni cilj svakog poduzeća.Production is a process in which various costs are incurred, which ultimately affect the quality, competitiveness, profitability and financial profitability. Production requires many costs that can be divided into various groups, but are generally divided into: explicit, implicit, and opportunistic costs. On the example of the company Badel 1862. d.d. it has been found that cost care and the calculation process are very important as they lead to revenue and profit growth which is the main goal of every business