Registration:

When registering our business, we chose to register it as a limited liability company, and in order to
register it we would need an initial capital of a minimum 1000,00 KM. We need a Certificate of the non-
existence of public debt by the Tax Administration which costs 20.00 KM. Also, we would need a
Certificate of outstanding financial obligations, which should amount to 0.00 KM and is issued by the
Court for Misdemeanors and costs 15.00 KM. (urednik, 2019) First and foremost, it is required to form a
founding act. The founding act is formed when there are two or more owners of the company and it is
the most important document when registering a company. It is compiled by a notary, so it will be
necessary to provide him information which includes: names of owners, amount of initial capital and
others. The procedure of compiling the founding Act costs about 450 KM. (urednik, 2019) After the
formation of the founding act, the company pays a deposit (initial capital) of 1000 KM in one of the
banks, and keeps a payment slip for company registration. The next step is registration with the
municipal court, whose total costs amounts to 470 KM (court fee 320 KM + 150 KM publication of the
registration in the Official Gazette) After completing the registration, we will make a stamp with the
name of our company and the cost of creating the stamps is around 40 KM. The next step is filling the
Request for dedicated consent for the use of business premises which costs 4 KM. Also we will need an
ID number, and the cost of the process of creating it amounts to 30 KM. Registration with the tax
administration costs 125 KM. Lastly, we will need to open a transaction account, where the company
has paid a deposit (initial capital) of 1,000 KM. The process itself is free, but the approximate price of
copying plus certification of documentation is 30 KM. ("Kako osnovati doo u Bosni i Hercegovini? - BiH
Pravo," 2017)

Total costs of registering the company amounts to: 2184 KM

Raw materials:

Drink:

1. Carbonated Water: The cost of carbonated water can vary based on the brand and packaging
size. Typically, it is relatively affordable and does not cost more than 1KM per liter.
2. Natural Organic Flavors: Prices for natural organic flavors can vary significantly depending on the
type of flavor, quality, and supplier. Generally, natural organic flavor extracts can range from a
few marks to tens of marks per milliliter.
3. Sweeteners: The cost of sweeteners also varies depending on the type and quality. Stevia
(natural sweetener) which is used in the production of our product can be costlier than
traditional sugar. Prices are about 40KM per kilogram.

Packaging:

4. Aluminum Cans: The cost of aluminum cans can vary depending on factors such as size, design,
and quantity. Generally, the price is about 0,5KM per can, with larger volumes often resulting in
lower unit costs.
5. Plastic Bottles: Prices for plastic bottles, typically made of PET, can also vary based on factors
such as size, design, and quantity. On average, the cost is around 1 mark per bottle, with larger
orders generally resulting in lower per-unit costs.
 6. Labels and Graphics: The cost of labels and graphics can vary based on factors such as material,
printing method, size, and complexity of the design. Prices can range from a few marks to about
10 marks per label or graphic element.
7. Caps and Closures: Prices for caps and closures depend on factors such as material, design, and
quantity. On average, prices are around 0,5KM per cap.

Description Price No of orders monthly Total price (for 1 year)

Carbonated water 1 KM/l 10000 liters 10,000.00 KM

Organic flavours 1 KM/ml 10 liters 10,000.00 KM

Sweeteners 40 KM/kg 10 kilos 400.00 KM

Aluminum cans 0,7 KM/pc 1800 pieces 1,260.00 KM

Plastic bottles 0,5 KM/pc 1200 pieces 600.00 KM

Total cost of raw materials 22,260.00 KM