Abstract
Costs represent cash phrase of consumption of certain elements of work process, or value expressed spending of economic resources or production factors in order to product and sell the performance of the company and generate profit based on that. They are very important segment in business operations of any kind of business. The commercial enterprise is not the exception. The business costs analysis must be performed continually, if the company aims to achieve the highest possible financial result and long term survival in the market. Planning and control of costs in commercial enterprise are different from planning and control of costs of some other companies, because it is just a commercial enterprise that has a variety of specificities that affect the specificities of income as well as the specificities of costs of the companies. So, it is very important to know the commercial company, business operation that it performs and characteristics that are connect only to that company when analizing its costs. Modern company, by applying information technologies has not missed the operations of the commercial enterprises too, so further in this document are analized the new types of costs imposed by the modern business operations.
Highlights
Costs represent cash phrase of consumption of certain elements of work process, or value expressed spending of economic resources or production factors in order to product and sell the performance of the company and generate profit based on that.They are very important segment in business operations of any kind of business
Uzimajući u obzir i postojeću situaciju kako u svijetu tako i u regionu, ekonomska kriza i dalje ne jenjava, te samim tim svako preduzeće ukoliko ima cilj da dugoročno posluje i ne strahuje od konkurencije, mora kontinuirano da vrši analizu dvije osnovne i najzanimljivije varijable za analizu koje utiču na uspjeh svakog preduzeća – prihoda i troškova
Troškovi robe i troškovi poslovanja - Dvije glavne vrste troškova u trgovinskom preduzeću prema načinu uticaja na vrijednost robe i nadoknade su: troškovi robe i troškovi poslovanja.U troškove robe spadaju: fakturna vrijednost robe, zavisni troškovi nabavke i proizvodni troškovi poslovanja, koji nastaju u fazi skladištenja i prodaje robe
Summary
Apstrakt Troškovi predstavljaju novčani izraz utroška pojedinih elemenata radnog procesa, odnosno vrjedonosno izraženo trošenje ekonomskih dobara, tj. proizvodnih činilaca u cilju proizvodnje i prodaje učinaka preduzeća i ostvarivanja dobitka po tom osnovu. Oni su nezaobilazan segment u poslovanju bilo koje vrste preduzeća. Sama analiza troškova poslovanja mora kontinuirano da se vrši, ukoliko preduzeće ima za cilj ostvarivanje što većeg finansijskog rezultata i dugoročnog opstanka na tržištu. Planiranje i kontrola troškova, u trgovinskom preduzeću se razlikuje od planiranja i kontrole troškova ostalih preduzeća, jer samo trgovinsko preduzeće ima čitavu lepezu određenih specifičnosti, koje utiču kako na specifičnost prihoda tako i na specifičnost troškova datih preduzeća. Veoma je bitno poznavati samo trgovinkso preduzeće, poslove koje obavlja i karakteristike koje se priključuju samo tom preduzeću,prilikom analiziranja njegovih troškova. Savremeno poslovanje primjenom informacionih tehnologija nije zaobišlo ni poslovanje trgovinskih preduzeća, te u nastavku rada su analizirane i nove vrste troškova koje nameću savremeni načini rada. Ključne riječi: trgovinsko preduzeće, planiranje troškova, kontrola troškova, informacione tehnologije
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