出版社：Visoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, Kruševac
摘要：In modern business conditions,the costs are a factor crucial to business survival and development of enterprises. Costs are relatively neglected economic category in terms of the impact they have on business success. The significance of this paper is to highlight costs as a stimulant and a factor crucial to business success,business politics and business development. The aim of this study is the importance of systematization and classification costs,which occur in economic theory and business practice. Determining cost drivers in the company has its own justification and significance,and can be useful in studying,monitoring and analyzing the costs. Different clasifications are made according to different needs;they enable us to understand the essence of costs,their importance for making rational business decisions and their impact on business success..
其他摘要：U savremenim uslovima poslovanja troškovi su faktor od presudnog značaja za poslovanje,opstanak i razvoj preduzeća. Troškovi su relativno zanemarena ekonomska kategorija u pogledu uticaja koji imaju na poslovni uspeh preduzeća. Značaj ovog rada je u tome
关键词：costs;business;effects;business success;enterprise development
