Every activity that needs to be done for accomplishment of income usually implies certain costs. So costs are a normal thing in business activity of every business system. It is incorrect to give negative connotation to business costs, because they by themselves are not a negative figure. When creating products, certain costs appear, which are a result of the material consumption and other factors of the manufacturing process, like: labor force, tools, energy, spending basic assets and so on… One of the most important items in the manufacturing process is cost of energy-generating product. When speaking about energy consumption we have to bear in mind the quality functioning of the system, which is impossible without energy consumption. The conclusion is that all economic decisions are based on costs, so we need to pay particular attention on cost management. Respectively, it's not possible to manage a business and avoid costs. This paper suggests the allocation of indirect costs of energy-generating products according to work orders with the purpose of embedding costs of energy-generating products into the product (work order) and only which are spent according to work orders and in the end optimal energy consumption.

Ekonomija