CALCULATING THE COST OF PROCESSES IN THE SERVICE SECTOR

Abstract

The cost calculation must be integrated into the company's existing system. It should upgrade the unified reporting system, as well as to eliminate its shortcomings and to provide an accurate cost and to calculate the profitability of certain segments. It is necessary to design the system in order to provide an appropriate introduction to its basic principles, and during the implementation, that system will experience several modifications. Costs can be managed only if they are measured, ie if the exact information in the required form is delivered to the responsible person in due time. The main goal of cost management is to achieve an optimal relationship between the resources involved and the achieved result, and this is achieved by reducing costs and controlling them. In the literature, several methods for calculating costs are known, the most important and most comprehensive of them is the method of calculating the cost of processes.