Strategijski menadžment troškova i koncept životnog ciklusa proizvoda

Abstract

U radu je naglašena suštinska povezanost menadžmenta troškova i realizacije strategijskih ciljeva koji se odnose na ostvarenje konkurentnosti i profitabilnosti preduzeća. Studioznom analizom upućuje se na činjenicu da će efektivan menadžment troškova, posebno dobro izabrana i uspešno realizovana strategija cena u različitim fazama životnog ciklusa proizvoda obezbediti zadovoljavajući plasman i ostvarenje planiranog prihoda i profita. Fokus je na obračunu troškova životnog ciklusa koji je aktuelan u novijem periodu. Ukazano je i na relevantnost troškova kvaliteta u ovom kontekstu. Pored navedenog, razmatrana je i uloga informacionih tehnologija u procesu upravljanja troškovima.

This work underscores the essential connection between cost management and the realization of strategic goals related to the achievement of company competitiveness and profitability. Studious analysis points to the fact that effective cost management, especially a well-chosen and successfully realized price strategy in various phases of the product life cycle, will secure adequate placement and the achievement of planned earnings and profits. Focus is placed on calculating the costs of the life cycle, which has gained currency in recent times. The relevance of quality costs in this context is also pointed out. In addition, the role of information technologies in the process of cost management is also considered.