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Uloga i značaj strategijskog budžetiranja za konkurentnost agrobiznis lanaca snabdevanja

dc.creatorSavić, Bojan
dc.creatorVasijević, Zorica
dc.creatorPopović, Nikola
dc.date.accessioned2020-12-17T21:46:41Z
dc.date.available2020-12-17T21:46:41Z
dc.date.issued2016
dc.identifier.issn0352-3462
dc.identifier.urihttp://aspace.agrif.bg.ac.rs/handle/123456789/4225
dc.description.abstractRapid challenges and changes that are an integral part of the business environment require from the enterprises to plan carefully their business, as well as to assess the probability of occurrence and outcome of future events. The importance of this approach is even more evident in the field of agribusiness, which is characterized by the increasingly unfavorable business conditions along with numerous specificities and limitations typical for agricultural activity. It is primarily about the growing business costs on one side and disproportionate changes in the level of agricultural products' selling prices on the other one. The enterprises form a supply chain in order to reduce risk and uncertainty, to realize the production of high-quality products at competitive prices, to maintain and increase the market share. The realization of such complex goals requires an adequate approach to the budgeting process. The aim of the paper is to highlight the importance, achievements and challenges of budgeting as an instrument of management accounting and strategic budget in order to support management in their efforts of acquiring and improving the competitiveness of the entire supply chain.en
dc.description.abstractRapidni izazovi i promene koje su sastavni deo poslovnog ambijenta zahtevaju da preduzeća pažljivo planiraju svoje poslovanje, kao i da procene verovatnoću nastanka i ishod budućih događaja. Značaj navedenog pristupa još više dolazi do izražaja u domenu agrosektora koji, uz brojne specifičnosti i ograničenja svojstvena samoj poljoprivrednoj delatnosti, odlikuju i sve nepovoljniji uslovi poslovanja. Reč je pre svega o rastućim troškovima poslovanja s jedne i nesrazmerne promene u visini prodajnih cena poljoprivrednih proizvoda na drugoj strani. Preduzeća formiraju lanac snabdevanja kako bi redukovala rizik i neizvesnost, realizovala proizvodnju kvalitetnih proizvoda po konkurentnim cenama, očuvala i povećala tržišno učešće. Realizacija tako složenih ciljeva zahteva adekvatan pristup procesu budžetiranja. Cilj rada je da osvetli značaj, domete i izazove budžetiranja kao instrumenta upravljačkog računovodstva i strategijskog budžeta za potrebe podrške menadžmentu u naporima sticanja i unapređenja konkurentnosti čitavog lanca snabdevanja.sr
dc.publisherNaučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
dc.relationinfo:eu-repo/grantAgreement/MESTD/Integrated and Interdisciplinary Research (IIR or III)/46001/RS//
dc.relationinfo:eu-repo/grantAgreement/MESTD/Integrated and Interdisciplinary Research (IIR or III)/46006/RS//
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by-sa/4.0/
dc.sourceEkonomika poljoprivrede
dc.subjectmanagement accountingen
dc.subjectstrategic budgeten
dc.subjectsupply chainen
dc.subjectagribusiness sectoren
dc.subjectcompetitivenessen
dc.subjectupravljačko računovodstvosr
dc.subjectstrategijski budžetsr
dc.subjectlanac podrškesr
dc.subjectagrobiznis sektorsr
dc.subjectkonkurentnostsr
dc.titleThe role and importance of strategic budgeting for competitiveness of the agribusiness supply chainen
dc.titleUloga i značaj strategijskog budžetiranja za konkurentnost agrobiznis lanaca snabdevanjasr
dc.typearticle
dc.rights.licenseBY-SA
dc.citation.epage312
dc.citation.issue1
dc.citation.other63(1): 295-312
dc.citation.rankM24
dc.citation.spage295
dc.citation.volume63
dc.identifier.doi10.5937/ekoPolj1601295S
dc.identifier.fulltexthttp://aspace.agrif.bg.ac.rs/bitstream/id/2772/4222.pdf
dc.identifier.wos000446778200019
dc.type.versionpublishedVersion


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