VYUŽITIE NÁKLADOVÉHO CONTROLLINGU PRE OPTIMALIZÁCIU NÁKLADOV V RÔZNYCH OBLASTIACH PODNIKANIA
Katarína Teplická, Jaroslava Kádárová · MANEKO · 2025
USING OF COST CONTROLLING FOR COST OPTIMIZATION IN VARIOUS AREAS OF BUSINESS - The purpose of the article is to discuss the issue of cost controlling in business entities represents a fundamental pillar of Industry 5.0 in terms of optimizing an economic variable - the costs of a company, which significantly affect the financial situation of the company, profit generation, and the formation of added value. A new benefit of innovation is the digitalization of industry and with it the ability to analyze a lot of information, which is transformed into knowledge and thus increases the competitiveness of companies. The innovative benefit in the form of digitalization allows rationalizing consumed resources, business processes, and achieving higher outputs with the same volumes of inputs. Methodology/methods we will compare cost types based on the cost breakdown by type in the double-entry accounting system to the valid chart of accounts. We will use economic cost analysis to calculate indicators related to the economic variable - costs. The basic cost indicators include cost profitability, cost efficiency, cost effectiveness, and the company's operating result. Another methodological tool for cost controlling will be the use of the Pareto analysis 80/20%. The Pareto principle means that 80% of the consequences come from 20% of the causes. In our case, we will evaluate the cost types with the highest cost value and determine the critical cost types that need to be optimized in companies in terms of minimizing costs. Scientific aim of the contribution is to compare cost types in different companies and their use for economic cost analysis and the creation of cost controlling in companies. Findings based on the developed methodology; 7 clusters of cost types were created for business entities. In terms of cost structure, the highest percentage share is held by costs for the consumption of materials, goods, and energy. Upon detailed examination of individual cost items, analytical accounts for business entities were identified in the following breakdown: consumption of office supplies, cleaning supplies, consumption of overhead materials, consumption of other materials, consumption of PHL, postage, telephone and internet fees, commission services, human resources costs, accounting costs, toll fees. Conclusions cost controlling focuses on the basic goal of the company, i.e., achieving profit and prosperity of the company through maximum economy, thrift, and efficiency of cost management, and achieving economic efficiency in the form of profit with added value.