TY  - JOUR
AU  - Savić, Bojan
AU  - Vasiljević, Zorica
AU  - Djordjević, Dragan
PY  - 2014
UR  - http://aspace.agrif.bg.ac.rs/handle/123456789/3582
AB  - Cost accounting as a segment of an integrated accounting information system by generation of the relevant information provides significant support for both financial and managerial accounting. The above information represents the information base for decision making of internal and external users (management, investors, creditors and other stakeholders). In this paper a special attention is paid to contemporary systems of cost accounting, the application of which can be seen as an integral part of the effort undertaken in order to measure and control costs, since cost management is one of the indispensable elements to achieve, maintain and improve the competitiveness of enterprises. Having in mind the significant potential the Republic of Serbia has in the field of agricultural production, the aim of this paper is to highlight the challenges and specifics of cost management in the agribusiness complex enterprises. Hence, this paper discusses the modern systems of cost accounting as well as the cost management methods suited to the specific agricultural management activities, which could help to the local companies in efforts for share in the global agri-food products' market.
AB  - Računovodstvo troškova kao segment integrisanog računovodstvenog informacionog sistema produkovanjem relevantnih informacija obezbeđuje značajnu podršku kako za finansijsko, tako i upravljačko računovodstvo. Navedene informacije predstavljaju informacionu osnovu za odlučivanje internih i eksternih korisnika (menadžmenta, investitora, poverilaca i drugih stejkholdera). U ovom radu posebna pažnja biće posvećena savremenim sistemima obračuna troškova čija primena se može posmatrati kao sastavni deo napora preduzetih u cilju merenja i kontrole troškova, budući da upravljanje troškovima predstavlja jedan od neizostavnih elemenata postizanja, održanja i unapređenja konkurentnosti preduzeća. Polazeći od značajnih potencijala koje Republika Srbija ima u domenu poljoprivredne proizvodnje cilj rada je da ukaže na izazove i specifičnosti upravljanja troškovima u preduzećima iz agrobiznis kompleksa. Otuda se u radu razmatraju savremeni sistemi obračuna troškova i metode upravljanja troškovima prilagođene specifičnostima poljoprivredne delatnosti koji menadžmentu domaćih preduzeća može pomoći u borbi za globalno tržištu poljoprivredno-prehrambenih proizvoda.
PB  - Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
T2  - Ekonomika poljoprivrede
T1  - Strategic cost management as instrument for improving competitiveness of agribusiness complex
T1  - Strategijsko upravljanje troškovima kao instrument unapređenja konkurentnosti agrobiznis kompleksa
EP  - 1020
IS  - 4
SP  - 1005
VL  - 61
DO  - 10.5937/ekoPolj1404005S
ER  - 

@article{
author = "Savić, Bojan and Vasiljević, Zorica and Djordjević, Dragan",
year = "2014",
abstract = "Cost accounting as a segment of an integrated accounting information system by generation of the relevant information provides significant support for both financial and managerial accounting. The above information represents the information base for decision making of internal and external users (management, investors, creditors and other stakeholders). In this paper a special attention is paid to contemporary systems of cost accounting, the application of which can be seen as an integral part of the effort undertaken in order to measure and control costs, since cost management is one of the indispensable elements to achieve, maintain and improve the competitiveness of enterprises. Having in mind the significant potential the Republic of Serbia has in the field of agricultural production, the aim of this paper is to highlight the challenges and specifics of cost management in the agribusiness complex enterprises. Hence, this paper discusses the modern systems of cost accounting as well as the cost management methods suited to the specific agricultural management activities, which could help to the local companies in efforts for share in the global agri-food products' market., Računovodstvo troškova kao segment integrisanog računovodstvenog informacionog sistema produkovanjem relevantnih informacija obezbeđuje značajnu podršku kako za finansijsko, tako i upravljačko računovodstvo. Navedene informacije predstavljaju informacionu osnovu za odlučivanje internih i eksternih korisnika (menadžmenta, investitora, poverilaca i drugih stejkholdera). U ovom radu posebna pažnja biće posvećena savremenim sistemima obračuna troškova čija primena se može posmatrati kao sastavni deo napora preduzetih u cilju merenja i kontrole troškova, budući da upravljanje troškovima predstavlja jedan od neizostavnih elemenata postizanja, održanja i unapređenja konkurentnosti preduzeća. Polazeći od značajnih potencijala koje Republika Srbija ima u domenu poljoprivredne proizvodnje cilj rada je da ukaže na izazove i specifičnosti upravljanja troškovima u preduzećima iz agrobiznis kompleksa. Otuda se u radu razmatraju savremeni sistemi obračuna troškova i metode upravljanja troškovima prilagođene specifičnostima poljoprivredne delatnosti koji menadžmentu domaćih preduzeća može pomoći u borbi za globalno tržištu poljoprivredno-prehrambenih proizvoda.",
publisher = "Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt",
journal = "Ekonomika poljoprivrede",
title = "Strategic cost management as instrument for improving competitiveness of agribusiness complex, Strategijsko upravljanje troškovima kao instrument unapređenja konkurentnosti agrobiznis kompleksa",
pages = "1020-1005",
number = "4",
volume = "61",
doi = "10.5937/ekoPolj1404005S"
}

Savić, B., Vasiljević, Z.,& Djordjević, D.. (2014). Strategic cost management as instrument for improving competitiveness of agribusiness complex. in Ekonomika poljoprivrede
Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt., 61(4), 1005-1020.
https://doi.org/10.5937/ekoPolj1404005S

Savić B, Vasiljević Z, Djordjević D. Strategic cost management as instrument for improving competitiveness of agribusiness complex. in Ekonomika poljoprivrede. 2014;61(4):1005-1020.
doi:10.5937/ekoPolj1404005S .

Savić, Bojan, Vasiljević, Zorica, Djordjević, Dragan, "Strategic cost management as instrument for improving competitiveness of agribusiness complex" in Ekonomika poljoprivrede, 61, no. 4 (2014):1005-1020,
https://doi.org/10.5937/ekoPolj1404005S . .

TY  - JOUR
AU  - Cakić, Suzana
AU  - Kostić-Despotović, Ljiljana
AU  - Lačnjevac, Časlav
AU  - Djordjević, Dragan
AU  - Barać, Miroljub
AU  - Rajković, Miloš
AU  - Gligorić, Miladin
PY  - 2006
UR  - http://aspace.agrif.bg.ac.rs/handle/123456789/1139
AB  - The FTIR spectroscopy has been employed in this research work to monitor the process of nitrodope photodegradation, by measuring surfaces of bands typical of a nitro group. Nitric esters are subject to degradation, which is reflected on a quantitative ratio of the surfaces of the IR bands that originate from the nitric ester. The obtained results show that the length of the UV rays activity on the samples over time intervals of 240, 480 and 960 min. directly affects the spectrum appearance of the same sample before and after the radiation. The longer the UV rays activity time and the larger a mass proportion of nitrocellulose in the nitrodope is, the smaller the bands surface becomes i.e. the degree of degradation is higher. To confirm the degradation of nitrodope the degree of reticulation has also been examined by determining the König hardness.
AB  - U radu je korišćena FTIR spektroskopija za praćenje procesa fotodegradacije nitrolakova, merenjem površina traka koje su karakteristične za nitro grupu. Nitratni estri podležu degradaciji što se odražava na kvantitativni odnos površina IR traka koje potiču od nitratnog estra. Dobijeni rezultati pokazuju da dužina dejstva UV zraka na uzorke u vremenskim intervalima od 240, 480 i 960 min., direktno utiče na izgled spektra istog uzorka pre i posle zračenja. Što je duže vreme dejstva UV zraka kao i maseni udeo nitroceluloze u nitrolaku površina traka se sve više smanjuje tj.stepen degradacije je veći. Za potvrdu degradacije nitrolakova praćen je i stepen umreženosti određivanjem tvrdoće po König-u.
PB  - Inženjersko društvo za koroziju, Beograd
T2  - Zaštita materijala
T1  - Monitoring the nitrodope photodegradation by FTIR spectroscopy
T1  - Praćenje fotodegradacije nitrolakova FTIR spektroskopijom
EP  - 44
IS  - 3
SP  - 39
VL  - 47
UR  - https://hdl.handle.net/21.15107/rcub_agrospace_1139
ER  - 

@article{
author = "Cakić, Suzana and Kostić-Despotović, Ljiljana and Lačnjevac, Časlav and Djordjević, Dragan and Barać, Miroljub and Rajković, Miloš and Gligorić, Miladin",
year = "2006",
abstract = "The FTIR spectroscopy has been employed in this research work to monitor the process of nitrodope photodegradation, by measuring surfaces of bands typical of a nitro group. Nitric esters are subject to degradation, which is reflected on a quantitative ratio of the surfaces of the IR bands that originate from the nitric ester. The obtained results show that the length of the UV rays activity on the samples over time intervals of 240, 480 and 960 min. directly affects the spectrum appearance of the same sample before and after the radiation. The longer the UV rays activity time and the larger a mass proportion of nitrocellulose in the nitrodope is, the smaller the bands surface becomes i.e. the degree of degradation is higher. To confirm the degradation of nitrodope the degree of reticulation has also been examined by determining the König hardness., U radu je korišćena FTIR spektroskopija za praćenje procesa fotodegradacije nitrolakova, merenjem površina traka koje su karakteristične za nitro grupu. Nitratni estri podležu degradaciji što se odražava na kvantitativni odnos površina IR traka koje potiču od nitratnog estra. Dobijeni rezultati pokazuju da dužina dejstva UV zraka na uzorke u vremenskim intervalima od 240, 480 i 960 min., direktno utiče na izgled spektra istog uzorka pre i posle zračenja. Što je duže vreme dejstva UV zraka kao i maseni udeo nitroceluloze u nitrolaku površina traka se sve više smanjuje tj.stepen degradacije je veći. Za potvrdu degradacije nitrolakova praćen je i stepen umreženosti određivanjem tvrdoće po König-u.",
publisher = "Inženjersko društvo za koroziju, Beograd",
journal = "Zaštita materijala",
title = "Monitoring the nitrodope photodegradation by FTIR spectroscopy, Praćenje fotodegradacije nitrolakova FTIR spektroskopijom",
pages = "44-39",
number = "3",
volume = "47",
url = "https://hdl.handle.net/21.15107/rcub_agrospace_1139"
}

Cakić, S., Kostić-Despotović, L., Lačnjevac, Č., Djordjević, D., Barać, M., Rajković, M.,& Gligorić, M.. (2006). Monitoring the nitrodope photodegradation by FTIR spectroscopy. in Zaštita materijala
Inženjersko društvo za koroziju, Beograd., 47(3), 39-44.
https://hdl.handle.net/21.15107/rcub_agrospace_1139

Cakić S, Kostić-Despotović L, Lačnjevac Č, Djordjević D, Barać M, Rajković M, Gligorić M. Monitoring the nitrodope photodegradation by FTIR spectroscopy. in Zaštita materijala. 2006;47(3):39-44.
https://hdl.handle.net/21.15107/rcub_agrospace_1139 .

Cakić, Suzana, Kostić-Despotović, Ljiljana, Lačnjevac, Časlav, Djordjević, Dragan, Barać, Miroljub, Rajković, Miloš, Gligorić, Miladin, "Monitoring the nitrodope photodegradation by FTIR spectroscopy" in Zaštita materijala, 47, no. 3 (2006):39-44,
https://hdl.handle.net/21.15107/rcub_agrospace_1139 .