LOGISTICS OF CONTROLLING IMPLEMENTATION IN CONDITIONS OF MANUFACTURING ENTERPRISE

Market saturation creates a competitive environment among manufacturers, causing constant competition for customers. The offer affects the consumer by many factors, but we consider the selling price of the product to be the main influence factor. In order to achieve a competitive price of the product, it is necessary to know not only the market but mainly the production costs of the company. Since production costs form the largest part of the sales price of the product, it is important for the manufacturing company to monitor and regularly adjust these costs so that the price of the product is competitive in the domestic or foreign market. As the cost of production, which in this particular undertaking is based on internal analysis and accounting documents, accounts for the largest part of the sales price of the product, it is important that the manufacturing company monitors and regularly adjusts it so that the product price is competitive on the domestic or foreign market. The aim of the presented research was to analyse the internal financial statements of a particular manufacturing company, to point out the critical values of production costs and to find a suitable solution for their subsequent optimization. In order to achieve the tactical, short-term goals of the company on the domestic and mainly foreign market, it is necessary to regularly control the costs of the company using a suitably chosen implementation management logistics, which is currently a progressive tool of business development.