АНАЛИЗА МОГУЋНОСТИ ПРИМЈЕНЕ ИНТЕГРИСАНОГ УПРАВЉАЊА ТРОШКОВИМА У ВЕЛИКИМ ПРОИЗВОДНИМ ПРЕДУЗЕЋИМА У БОСНИ И ХЕРЦЕГОВИНИ
ANALYSIS OF POSSIBILITIES FOR USE OF THE INTEGRATED COSTS MANAGEMENT IN LARGE PRODUCTION COMPANIES IN BOSNIA AND HERZEGOVINA

Summary/Abstract: Integrated costs management through the value chain represents a comprehensive approach which observes the activities of purchasing, production and distribution as a single, undividable whole. This opens a wide range of possibilities for costs optimization of all processes and activities going on both within and outside of the company limits, and consequently, for improvement of the business results. The main precondition for successful cost management in such complex system is connecting of the program for management of costs incurring during the entire life cycle of the product and the program for management of costs of the suppliers and buyers. The optimal combination of conventional and modern costs management methods depends primarily on characteristics of the company, on one side, and identified needs for lowering the costs incurring on relation buyer-supplier, on the other side. On the sample of companies from Bosnia and Herzegovina, it was researched if the factors of internal environment require changes in the approach to management of internal costs, or if the management of these companies has clear vision that the improvement of relations with the suppliers and buyers creates more space for even better competitive position on the market.

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