| Sažetak | Usprkos činjenici da u ekonomskoj teoriji postoje različite definicije pojma troškova, svima im je zajedničko jedno, a to je da je trošak novčani izraz cijene elemenata koji se koriste za stvaranje učinaka. Navedeno zapravo predstavlja novčani izraz potrošnje svih inputa. Pod troškovima se podrazumijevaju izdaci za robu (imovinu) i usluge u proizvodnom procesu, pri čemu se ta roba i usluge izražavaju u novcu. Trošak je u središtu mnogih poslovnih odluka, a tvrtke moraju pozorno paziti na troškove jer svaka jedinica troškova uvelike utječe na rezultat tvrtke. Tvrtke donose odluke o proizvodnji i prodaji na temelju troškova i cijene robe. Potonja definicija najbolje odgovara uvodnoj premisi da su troškovi jednako važni kao i prihod kako bi se ostvarila konačna dobit, a dobit je ujedno i glavni cilj poslovanja tvrtke.
Cilj ovog završnog rada je obuhvatiti i analizirati pojam troškova na osnovi na osnovi korištene literature, odnosno knjiga i stručnih radova. Također, kao jedan od ciljeva ovog rada, postavlja se analiza, odnosno klasifikacija troškova i njihova spoznaja u slučaju tvrtke Ledo d.d. Pri tome, pri pisanju rada, korištena je deskriptivna, deduktivna i induktivna metoda. Naposljetku, radom se zaključuje kako se u ekonomici poduzeća proučavaju različite vrste troškova. Stoga, spomenuti troškovi se mogu evidentirati kao ukupni trošak (vrijednost sve imovine i rada utrošenog u određenom periodu), ali i kao prosječni trošak (po jedinici proizvodnje) Također, na kraju svakog financijskog razdoblja utvrđuju se ostvareni troškovi i procjenjuju budući (planirani) troškovi za naredne periode. |
| Sažetak (engleski) | Although there are different definitions of the concept of cost in economic theory, there is something in common for everyone, and that is that costs are a monetary expression of the costs of the elements that are spent to create effects. In other words, it is a monetary expression of the consumption of all inputs. Costs are understood as the spending of goods (assets) and services in the production process, whereby these goods and services are expressed in money. Costs are in the middle of many business decisions, and companies need to pay close attention to costs because each unit of cost reduces a company’s profits. Still, costs are crucial for a deeper reason. Namely, companies make a decision on production and sales based on the costs and prices of goods. The latter definition best corresponds to the introductory premise that costs are just as important as revenues to make a final profit, and profit is the goal of a company's business.
The aim of this final paper is to include and analyze the concept of costs based on the literature used, ie books and papers. Also, as one of the goals of this paper, the analysis, ie classification of costs and their knowledge in the case of Ledo d.d. In writing the paper, the descriptive, deductive and inductive methods were used. Finally, the paper concludes that different types of costs are studied in business economics. Therefore, they can be tracked as total (value of all funds and labor spent in a given period, year, quarter, or month) and as average costs (per unit of performance, product, or service). At the end of each business period, the realized (actual) costs are determined, and for the following periods, future (planned) costs are estimated. |
