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Every company is established for making profits. Companies in today’s global world are trying to stay competitive, to increase productivity, to lower the costs and by all that, to increase the profits.
The essential and the most important factor for company is the optimisation of the costs.
Company’s management has to know its business performance very well because that is the only way to control the costs and to make good business decisions.
The essential thing for management to over watch and manage the business is the information. The information has to be accurate, precise, adequate and on time.
Knowledge about the different kinds of costs enables easier understanding of costs and appropriate feedback on different kinds of business.
There are different kinds of costs, essential, direct and indirect costs, variable and fixed costs, long and short term costs, additional and limited cost, original and subsidiary costs.
Costs occur in a different business activities in the company and we call them cost centres. There are productive and service cost centres.
With precise and accurate control of all the costs and cost centres, a company can control and predict the future costs.
This diploma paper is divided on two parts. In the first part I write about basic costs facts and their organizing, about different kinds of costs, and about the importance of arranging costs on the cost centres and cost objects.
It is very important to have precise keys for appointing direct costs on different cost centres or profitable centres.
The second part of my diploma paper is a practical case. I show cost centres, profitable centres and field sections of X Company.
The emphasis is on making business results of company’s activities according to The Book of rules about the keys for organizing cost and about organizing incomes, expenses, assets and liabilities to the resources according to different parts of business.
These rules were updated in December 2019 and became valid in January 2020. There is a comparison in the business outcomes according to the old and new rules.
I try to show the difference in business outcomes. New rules were not supposed to make essential differences and the new business outcome should be comparable to the old one.