Agroeconomia Croatica, Vol. 13 No. 1, 2023.
Pregledni rad
Specifics of controlling calculation in agricultural production
Ljubica Ranogajec
; Fakultet agrobiotehničkih znanosti Osijek, Vladimira Preloga 1, 31000 Osijek, Republika Hrvatska
Sažetak
Dynamic economic conditions require from entrepreneurs to quickly adapt and make numerous decisions, and a prerequisite for this is an effective management and controlling system. Although the application of controlling is a common practice in developed market countries, Croatian entrepreneurs find it difficult to decide to introduce this method when managing and making decisions in business. Controlling is a management function and subsystem whose purpose is to improve operations, optimize operations, capacities and resources, and rationalize costs. The aim of introducing controlling is to bring the existing situation to the desired one in terms of business efficiency and competitiveness, whereby each company requires an individual approach. The aim of the work is to describe the features and specifics of production controlling and its role in the context of determining the real production price and profitability of each product.
Ključne riječi
controlling, cost price, distribution of costs, production lines
Hrčak ID:
306154
URI
Datum izdavanja:
1.7.2023.
Posjeta: 730 *