engleski

The Analysis of Cost Structure and Cost Management Methods Applied in Croatian Real Sector

In modern contemporary business conditions information about costs is one of the most important and crucial information for management. This is due to the fact that majority of companies which operate on turbulent complex international markets usually cannot significantly influence on market prices so the only possible area in which they have impact in order to achieve the required level of profitability are costs. Modern managerial accounting has developed new instruments, approaches and methods suitable for today's business environment for more effective cost management. Besides, majority of companies which use modern technologies are faced with significant change in their cost structure. The portion of indirect fixed cost is continuously increasing, while at the same time the portion of direct and variable cost is decreasing. The purpose of this paper is to provide a comprehensive analysis of cost structure in Croatian companies from the real sector as well as to identify which cost management methods are generally used in Croatian companies.

cost structure; cost management methods; Croatian real sector

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