The possibility of the business risk evaluation of the agricultural enterprise
Mogućnost procene rizika poslovanja poljoprivrednog preduzeća
dc.creator | Sredojević, Zorica | |
dc.creator | Milić, Dušan | |
dc.date.accessioned | 2020-12-17T19:14:36Z | |
dc.date.available | 2020-12-17T19:14:36Z | |
dc.date.issued | 2008 | |
dc.identifier.issn | 1450-5029 | |
dc.identifier.uri | http://aspace.agrif.bg.ac.rs/handle/123456789/1725 | |
dc.description.abstract | Uncertainty of accomplishing the business results as a profit on totally invested funds, i.e. capital, presents a business risk. The risk results from the fact that the investment of capital, regardless of whether it is spent or no and by which intensity it is spent, is itself a certain cost. This is a fixed charge occurring even if invested funds are not active. For instance depreciation of capital has to exist regardless of capital assets usage and because the utility value of the capital assists are time limited. Also keeping and insurance of the invested funds require organizing of certain functions and management of the company, whereby certain costs, not related to the company operation, occur. Hence, costs of depreciation of capital and the company organization present fixed charges that have to be covered in order to avoid business loss, which can be achieved depending on profitability and profit gained relating to invested capital. | en |
dc.description.abstract | Neizvesnost ostvarenja poslovnog rezultata kao prinosa na ukupno uložena sredstva, odnosno kapital, predstavlja poslovni rizik. Rizik proizilazi iz činjenice da, samim ulaganjem kapitala nastaju određeni troškovi, nezavisno od toga da li se uloženi kapital koristi ili ne koristi i kojim se intenzitetom koristi. To su fiksni troškovi koji nastaju i kad uložena sredstva uopšte nisu aktivna. Tako npr., amortizacija mora da postoji bez obzira na stepen korišćenja osnovnih sredstava i to zato što je upotrebna vrednost osnovnih sredstava vremenski ograničena. Isto tako, čuvanje i osiguranje uloženih sredstava iziskuje organizovanje pojedinih funkcija i uprave preduzeća, pri čemu nastaju troškovi koji su najvećim delom nezavisni od intenziteta poslovanja preduzeća. Dakle, troškovi amortizacije i organizacije preduzeća predstavljaju fiksne troškove, koji se moraju pokriti da bi se izbegao poslovni gubitak, a to se postiže u zavisnosti od rentabilnosti i ostvarenog prinosa na uloženi kapital. | sr |
dc.publisher | Nacionalno društvo za procesnu tehniku i energetiku u poljoprivredi, Novi Sad | |
dc.relation | info:eu-repo/grantAgreement/MESTD/MPN2006-2010/149030/RS// | |
dc.rights | openAccess | |
dc.source | Časopis za procesnu tehniku i energetiku u poljoprivredi / PTEP | |
dc.subject | risk | en |
dc.subject | evalutiation | en |
dc.subject | business | en |
dc.subject | agricultural enterprise | en |
dc.subject | rizik | sr |
dc.subject | procena | sr |
dc.subject | poslovanje | sr |
dc.subject | poljoprivredno preduzeće | sr |
dc.title | The possibility of the business risk evaluation of the agricultural enterprise | en |
dc.title | Mogućnost procene rizika poslovanja poljoprivrednog preduzeća | sr |
dc.type | article | |
dc.rights.license | ARR | |
dc.citation.epage | 56 | |
dc.citation.issue | 1-2 | |
dc.citation.other | 12(1-2): 53-56 | |
dc.citation.spage | 53 | |
dc.citation.volume | 12 | |
dc.identifier.fulltext | http://aspace.agrif.bg.ac.rs/bitstream/id/616/1722.pdf | |
dc.identifier.rcub | https://hdl.handle.net/21.15107/rcub_agrospace_1725 | |
dc.type.version | publishedVersion |