TY  - JOUR
AU  - Borović, Natalija
AU  - Zakić, Vladimir
PY  - 2017
UR  - http://aspace.agrif.bg.ac.rs/handle/123456789/4570
AB  - This paper aims to examine the specificity of interpretation of the business success of public sector entities and the implications of this observation on the restriction of information content of the official financial statements. The specificity of the business performance of public sector entities is reflected in the predominantly non-profit character of the realization of business results, as a result of the primacy of meeting the public interest, as the main reason for the functioning of the sector, as a whole. In addition, the ability to exercise the so-called conditional profitability, as an additional segment of success of secondary importance, requires the inclusion of profit and success criteria, as to obtain a comprehensive picture of the realization of business objectives at the entity level. This way of consideration of business performance, which means inclusion, to profit, and non-profit criteria of success and their mutual comparison, ranking and aggregation at the level of unified criteria to achieve business results requires assembling additional financial statements, in accordance with the regulations of IAS for the public sector.
AB  - Ovaj rad ima za cilj da sagleda specifičnost tumačenja poslovnog uspeha subjekata javnog sektora i implikacije takvog sagledavanja na ograničenje informacionih sadržaja zvaničnih finansijskih izveštaja. Specifičnost poslovne uspešnosti subjekata javnog sektora ogleda se u pretežno neprofitnom karakteru realizacije poslovnih rezultata, što je posledica primarnosti zadovoljenja javnog interesa kao osnovnog razloga funkcionisanja ovog sektora u celini. Pored toga, mogućnosti realizacije tzv. uslovne profitabilnosti, kao dodatnog segmenta uspeha sekundarnog značaja, zahteva uključivanje i profitnih kriterijuma uspeha, kako bi se dobila celovita slika realizacije poslovnih ciljeva na nivou entiteta. Ovakav način razmatranja poslovne uspešnosti koji podrazumeva uključivanje, kako profitnih, tako i neprofitnih kriterijuma uspeha i njihovo međusobno upoređivanje, rangiranje i kumuliranje na nivou objedinjenih kriterijuma ostvarenja poslovnih rezultata, zahteva sastavljanje dodatnih finansijskih izveštaja, u skladu sa regulativom MRS za javni sektor.
PB  - Visoka poslovna škola strukovnih studija, Novi Sad
T2  - Škola biznisa
T1  - Additional financial statements preparation for the purposes of business success review of public sector entities according to IAS for the public sector
T1  - Sastavljanje dodatnih finansijskih izveštaja za potrebe razmatranja poslovnog uspeha subjekata javnog sektora u skladu sa MRS za javni sektor
EP  - 40
IS  - 1
SP  - 26
DO  - 10.5937/skolbiz1-13510
ER  - 

@article{
author = "Borović, Natalija and Zakić, Vladimir",
year = "2017",
abstract = "This paper aims to examine the specificity of interpretation of the business success of public sector entities and the implications of this observation on the restriction of information content of the official financial statements. The specificity of the business performance of public sector entities is reflected in the predominantly non-profit character of the realization of business results, as a result of the primacy of meeting the public interest, as the main reason for the functioning of the sector, as a whole. In addition, the ability to exercise the so-called conditional profitability, as an additional segment of success of secondary importance, requires the inclusion of profit and success criteria, as to obtain a comprehensive picture of the realization of business objectives at the entity level. This way of consideration of business performance, which means inclusion, to profit, and non-profit criteria of success and their mutual comparison, ranking and aggregation at the level of unified criteria to achieve business results requires assembling additional financial statements, in accordance with the regulations of IAS for the public sector., Ovaj rad ima za cilj da sagleda specifičnost tumačenja poslovnog uspeha subjekata javnog sektora i implikacije takvog sagledavanja na ograničenje informacionih sadržaja zvaničnih finansijskih izveštaja. Specifičnost poslovne uspešnosti subjekata javnog sektora ogleda se u pretežno neprofitnom karakteru realizacije poslovnih rezultata, što je posledica primarnosti zadovoljenja javnog interesa kao osnovnog razloga funkcionisanja ovog sektora u celini. Pored toga, mogućnosti realizacije tzv. uslovne profitabilnosti, kao dodatnog segmenta uspeha sekundarnog značaja, zahteva uključivanje i profitnih kriterijuma uspeha, kako bi se dobila celovita slika realizacije poslovnih ciljeva na nivou entiteta. Ovakav način razmatranja poslovne uspešnosti koji podrazumeva uključivanje, kako profitnih, tako i neprofitnih kriterijuma uspeha i njihovo međusobno upoređivanje, rangiranje i kumuliranje na nivou objedinjenih kriterijuma ostvarenja poslovnih rezultata, zahteva sastavljanje dodatnih finansijskih izveštaja, u skladu sa regulativom MRS za javni sektor.",
publisher = "Visoka poslovna škola strukovnih studija, Novi Sad",
journal = "Škola biznisa",
title = "Additional financial statements preparation for the purposes of business success review of public sector entities according to IAS for the public sector, Sastavljanje dodatnih finansijskih izveštaja za potrebe razmatranja poslovnog uspeha subjekata javnog sektora u skladu sa MRS za javni sektor",
pages = "40-26",
number = "1",
doi = "10.5937/skolbiz1-13510"
}

Borović, N.,& Zakić, V.. (2017). Additional financial statements preparation for the purposes of business success review of public sector entities according to IAS for the public sector. in Škola biznisa
Visoka poslovna škola strukovnih studija, Novi Sad.(1), 26-40.
https://doi.org/10.5937/skolbiz1-13510

Borović N, Zakić V. Additional financial statements preparation for the purposes of business success review of public sector entities according to IAS for the public sector. in Škola biznisa. 2017;(1):26-40.
doi:10.5937/skolbiz1-13510 .

Borović, Natalija, Zakić, Vladimir, "Additional financial statements preparation for the purposes of business success review of public sector entities according to IAS for the public sector" in Škola biznisa, no. 1 (2017):26-40,
https://doi.org/10.5937/skolbiz1-13510 . .

TY  - JOUR
AU  - Borović, Natalija
AU  - Zakić, Vladimir
PY  - 2013
UR  - http://aspace.agrif.bg.ac.rs/handle/123456789/3291
AB  - Public sector, to whom belong budget users, is a complex system that deals with satisfying the needs of the public interest and because of its importance requires special supervision and control. The term of supervision and control means monitoring the execution of delegated authority, then the monitoring of the effectiveness and performance of defined tasks, as well as monitoring authority and responsibility in the consumption of allocated resources. Focusing on improving the operations of these entities, which is a goal of internal audit, helps to reduce the gap between permanent domination of non-profit demand in relation to the possibility of its satisfaction, in accordance with the principles of access, equity and humanity of the realization of general needs. Improvement in this respect should be in the interest of the community.
AB  - Javni sektor kome pripadaju i korisnici budžetskih sredstava je složen sistem koji se bavi zadovoljenjem potreba od javnog interesa i koji zbog značaja posla koji obavlja zahteva poseban nadzor i kontrolu. Pod pojmom nadzora i kontrole podrazumeva se praćenje izvršenja poverenih nadležnosti, zatim praćenje načina i efikasnosti izvršenja definisanih poslova i zadataka, kao i praćenje ovlašćenja i odgovornosti u potrošnji opredeljenih resursa. Fokusiranje na unapređenje poslovanja ovih subjekata, što je cilj rada interne revizije, jedan je od načina koji doprinosi smanjenju raskoraka između stalne dominacije neprofitne tražnje u odnosu na mogućnosti njenog zadovoljenja, u skladu sa principima dostupnosti, pravičnosti i humanosti realizacije opštih potreba. Unapređenja po ovom osnovu treba da budu u javnom interesu.
PB  - Ministarstvo finansija Republike Srbije, Beograd
T2  - Finansije
T1  - Role and importance of internal audit for improvement of budget user management function
T1  - Uloga i značaj interne revizije za unapređenje upravljačke funkcije budžetskih korisnika
EP  - 36
IS  - 1-6
SP  - 23
VL  - 68
UR  - https://hdl.handle.net/21.15107/rcub_agrospace_3291
ER  - 

@article{
author = "Borović, Natalija and Zakić, Vladimir",
year = "2013",
abstract = "Public sector, to whom belong budget users, is a complex system that deals with satisfying the needs of the public interest and because of its importance requires special supervision and control. The term of supervision and control means monitoring the execution of delegated authority, then the monitoring of the effectiveness and performance of defined tasks, as well as monitoring authority and responsibility in the consumption of allocated resources. Focusing on improving the operations of these entities, which is a goal of internal audit, helps to reduce the gap between permanent domination of non-profit demand in relation to the possibility of its satisfaction, in accordance with the principles of access, equity and humanity of the realization of general needs. Improvement in this respect should be in the interest of the community., Javni sektor kome pripadaju i korisnici budžetskih sredstava je složen sistem koji se bavi zadovoljenjem potreba od javnog interesa i koji zbog značaja posla koji obavlja zahteva poseban nadzor i kontrolu. Pod pojmom nadzora i kontrole podrazumeva se praćenje izvršenja poverenih nadležnosti, zatim praćenje načina i efikasnosti izvršenja definisanih poslova i zadataka, kao i praćenje ovlašćenja i odgovornosti u potrošnji opredeljenih resursa. Fokusiranje na unapređenje poslovanja ovih subjekata, što je cilj rada interne revizije, jedan je od načina koji doprinosi smanjenju raskoraka između stalne dominacije neprofitne tražnje u odnosu na mogućnosti njenog zadovoljenja, u skladu sa principima dostupnosti, pravičnosti i humanosti realizacije opštih potreba. Unapređenja po ovom osnovu treba da budu u javnom interesu.",
publisher = "Ministarstvo finansija Republike Srbije, Beograd",
journal = "Finansije",
title = "Role and importance of internal audit for improvement of budget user management function, Uloga i značaj interne revizije za unapređenje upravljačke funkcije budžetskih korisnika",
pages = "36-23",
number = "1-6",
volume = "68",
url = "https://hdl.handle.net/21.15107/rcub_agrospace_3291"
}

Borović, N.,& Zakić, V.. (2013). Role and importance of internal audit for improvement of budget user management function. in Finansije
Ministarstvo finansija Republike Srbije, Beograd., 68(1-6), 23-36.
https://hdl.handle.net/21.15107/rcub_agrospace_3291

Borović N, Zakić V. Role and importance of internal audit for improvement of budget user management function. in Finansije. 2013;68(1-6):23-36.
https://hdl.handle.net/21.15107/rcub_agrospace_3291 .

Borović, Natalija, Zakić, Vladimir, "Role and importance of internal audit for improvement of budget user management function" in Finansije, 68, no. 1-6 (2013):23-36,
https://hdl.handle.net/21.15107/rcub_agrospace_3291 .