摘要：Market saturation creates a competitive environment among manufacturers, causing constant competition forcustomers. The offer affects the consumer by many factors, but we consider the selling price of the product to be the maininfluence factor. In order to achieve a competitive price of the product, it is necessary to know not only the market butmainly the production costs of the company. Since production costs form the largest part of the sales price of the product,it is important for the manufacturing company to monitor and regularly adjust these costs so that the price of the productis competitive in the domestic or foreign market. As the cost of production, which in this particular undertaking is basedon internal analysis and accounting documents, accounts for the largest part of the sales price of the product, it is importantthat the manufacturing company monitors and regularly adjusts it so that the product price is competitive on the domesticor foreign market. The aim of the presented research was to analyse the internal financial statements of a particularmanufacturing company, to point out the critical values of production costs and to find a suitable solution for theirsubsequent optimization. In order to achieve the tactical, short-term goals of the company on the domestic and mainlyforeign market, it is necessary to regularly control the costs of the company using a suitably chosen implementationmanagement logistics, which is currently a progressive tool of business development.
