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Pregled bibliografske jedinice broj: 1035497

The impact of the cost structure on the business result


Pepur, Petar; Miletić, Marko
The impact of the cost structure on the business result // 6. Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske - vizija i razvoj / Mašek Tonković, Anka (ur.).
Osijek: Ekonomski fakultet u Osijeku, 2017. str. 1119-1124 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


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Naslov
The impact of the cost structure on the business result

Autori
Pepur, Petar ; Miletić, Marko

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
6. Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske - vizija i razvoj / Mašek Tonković, Anka - Osijek : Ekonomski fakultet u Osijeku, 2017, 1119-1124

Skup
6. Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske - vizija i razvoj

Mjesto i datum
Osijek, Hrvatska, 25-27.5.2019

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
cost, activity, business policy, cost structure, business results

Sažetak
Today’s business is determined by the world economic crises which are significantly changed business conditions. Emphasis is placed on the costs optimization which represents an essential element of business. However, the most economic subject were realized costs optimization exclusively as their reduction, which has led to decreasing business activities and increasing the unemployment, declining consumption and ultimately on the poorer business results. Consequently, it can conclude that cost reduction does not necessarily mean the business improvement, but to the opposite leads to a reduction business activities and poorer business results. This implies changing of approach on the costs optimizations and respectively considering the fact that every business activities cause the costs, the focus should be on the business activities and the incurred costs. Respectively, the economic subjects have to determine relationship between certain businesses activities with achieved business result, according to which they can predict which business activities or which costs are significantly contribute to achieving to the business result. Business policies which includes the selling policy, purchasing policy, human resourcing policy, financial policy and the public relation policy determine the business activities which are measurable by the level of the caused costs and with which the economic subjects tries to ensure business prosperities. Business policies and arising business activities determine the company business according to those business areas from which expects the most significant benefits. Accurately from the business cost structure can be determined the business focus on the corresponding activities, because the level of realized costs indicates the business activities. The impact of cost structure on the business results is measuring on the correlation basis between cost level which represent correspond business policies and the realized business results. Therefore, the aim of research is to determine which business activities or which cost structure contributes to achieving more favorable business result. The research was conducted on sample of commercial companies by the statistics panel data analysis.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove:
Sveučilište u Splitu,
Sveučilište u Splitu Sveučilišni odjel za stručne studije

Profili:

Avatar Url Marko Miletic (autor)

Avatar Url Petar Pepur (autor)

Citiraj ovu publikaciju

Pepur, Petar; Miletić, Marko
The impact of the cost structure on the business result // 6. Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske - vizija i razvoj / Mašek Tonković, Anka (ur.).
Osijek: Ekonomski fakultet u Osijeku, 2017. str. 1119-1124 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Pepur, P. & Miletić, M. (2017) The impact of the cost structure on the business result. U: Mašek Tonković, A. (ur.)6. Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske - vizija i razvoj.
@article{article, editor = {Ma\v{s}ek Tonkovi\'{c}, A.}, year = {2017}, pages = {1119-1124}, keywords = {cost, activity, business policy, cost structure, business results}, title = {The impact of the cost structure on the business result}, keyword = {cost, activity, business policy, cost structure, business results}, publisher = {Ekonomski fakultet u Osijeku}, publisherplace = {Osijek, Hrvatska} }
@article{article, editor = {Ma\v{s}ek Tonkovi\'{c}, A.}, year = {2017}, pages = {1119-1124}, keywords = {cost, activity, business policy, cost structure, business results}, title = {The impact of the cost structure on the business result}, keyword = {cost, activity, business policy, cost structure, business results}, publisher = {Ekonomski fakultet u Osijeku}, publisherplace = {Osijek, Hrvatska} }

Časopis indeksira:


  • Web of Science Core Collection (WoSCC)
    • Conference Proceedings Citation Index - Social Sciences & Humanities (CPCI-SSH)





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