TY  - JOUR
AU  - Nikolić, Marija
AU  - Zakić, Vladimir
AU  - Tasić, Vladimir
PY  - 2018
UR  - http://aspace.agrif.bg.ac.rs/handle/123456789/4876
AB  - Savings and credit cooperatives are one of the earliest type of cooperatives, present since the time of the first organizations of this type in the world. Even today, they are an inevitable segment of the cooperative sector in almost all countries with the developed cooperative movement, except in Serbia. The paper presents the emergence and development of savings and credit cooperatives in Serbia, with a special emphasis on the last two decades and the reasons for the complete elimination of these specific types of non-banking financial organizations. The paper analyzes the problems in the functioning of savings and credit cooperatives and the factors that led to their neglect, exclusion from the cooperative sector and complete disappearance. In this respect, the changes in the legal framework during the transition period have been described in more detail, having resulted in the abolition of all forms of microfinance organizations, including savings and credit departments that operated within other types of cooperatives, and credit cooperatives. Finally, the paper highlights the need for the existence of such organisations, suggesting the models for their re-establishment, identifying the obstacles and proposing the measures on how to overcome them.
AB  - Jedan od pojavnih oblika zadruga, prisutan od vremena nastanka prvih organizacija ovog tipa u svetu, jesu štedno-kreditne zadruge. One i danas čine nezaobilazan segment zadružnog sektora gotovo svih zemalja sa razvijenim zadrugarstvom, osim u Srbiji. U radu je prikazan nastanak i razvoj štedno-kreditnih zadruga u Srbiji, sa posebnim akcentom na poslednje dve decenije i razloge potpunog eliminisanja ovih specifičnih vrsta nebankarskih finansijskih organizacija. Analizirani su problemi u funkcionisanju štedno-kreditnih zadruga, kao i faktori koje su doveli do njihovog zanemarivanja, isključivanja iz zadružnog sektora i potpunog nestanka. U tom smislu, detaljnije su opisane promene u zakonskom okviru tokom tranzicionog perioda, koje su rezultirale ukidanjem svih oblika mikrofinansijskih organizacija, uključujući i štedno-kreditne službe koje su funkcionisale u okviru drugih vrsta zadruga, kao i štedno-kreditnih zadruga. Konačno, istaknuta je potreba postojanja i predloženi modeli za ponovno uspostavljanje ovih organizacija, identifikovane osnovne prepreke i predložene mere za njihovo prevazilaženje.
PB  - Udruženje banaka Srbije, Beograd
T2  - Bankarstvo
T1  - Revitalization of credit cooperatives in Serbia
T1  - Revitalizacija štedno- kreditnih zadruga u Srbiji
EP  - 91
IS  - 2
SP  - 70
VL  - 47
DO  - 10.5937/bankarstvo1802070N
ER  - 

@article{
author = "Nikolić, Marija and Zakić, Vladimir and Tasić, Vladimir",
year = "2018",
abstract = "Savings and credit cooperatives are one of the earliest type of cooperatives, present since the time of the first organizations of this type in the world. Even today, they are an inevitable segment of the cooperative sector in almost all countries with the developed cooperative movement, except in Serbia. The paper presents the emergence and development of savings and credit cooperatives in Serbia, with a special emphasis on the last two decades and the reasons for the complete elimination of these specific types of non-banking financial organizations. The paper analyzes the problems in the functioning of savings and credit cooperatives and the factors that led to their neglect, exclusion from the cooperative sector and complete disappearance. In this respect, the changes in the legal framework during the transition period have been described in more detail, having resulted in the abolition of all forms of microfinance organizations, including savings and credit departments that operated within other types of cooperatives, and credit cooperatives. Finally, the paper highlights the need for the existence of such organisations, suggesting the models for their re-establishment, identifying the obstacles and proposing the measures on how to overcome them., Jedan od pojavnih oblika zadruga, prisutan od vremena nastanka prvih organizacija ovog tipa u svetu, jesu štedno-kreditne zadruge. One i danas čine nezaobilazan segment zadružnog sektora gotovo svih zemalja sa razvijenim zadrugarstvom, osim u Srbiji. U radu je prikazan nastanak i razvoj štedno-kreditnih zadruga u Srbiji, sa posebnim akcentom na poslednje dve decenije i razloge potpunog eliminisanja ovih specifičnih vrsta nebankarskih finansijskih organizacija. Analizirani su problemi u funkcionisanju štedno-kreditnih zadruga, kao i faktori koje su doveli do njihovog zanemarivanja, isključivanja iz zadružnog sektora i potpunog nestanka. U tom smislu, detaljnije su opisane promene u zakonskom okviru tokom tranzicionog perioda, koje su rezultirale ukidanjem svih oblika mikrofinansijskih organizacija, uključujući i štedno-kreditne službe koje su funkcionisale u okviru drugih vrsta zadruga, kao i štedno-kreditnih zadruga. Konačno, istaknuta je potreba postojanja i predloženi modeli za ponovno uspostavljanje ovih organizacija, identifikovane osnovne prepreke i predložene mere za njihovo prevazilaženje.",
publisher = "Udruženje banaka Srbije, Beograd",
journal = "Bankarstvo",
title = "Revitalization of credit cooperatives in Serbia, Revitalizacija štedno- kreditnih zadruga u Srbiji",
pages = "91-70",
number = "2",
volume = "47",
doi = "10.5937/bankarstvo1802070N"
}

Nikolić, M., Zakić, V.,& Tasić, V.. (2018). Revitalization of credit cooperatives in Serbia. in Bankarstvo
Udruženje banaka Srbije, Beograd., 47(2), 70-91.
https://doi.org/10.5937/bankarstvo1802070N

Nikolić M, Zakić V, Tasić V. Revitalization of credit cooperatives in Serbia. in Bankarstvo. 2018;47(2):70-91.
doi:10.5937/bankarstvo1802070N .

Nikolić, Marija, Zakić, Vladimir, Tasić, Vladimir, "Revitalization of credit cooperatives in Serbia" in Bankarstvo, 47, no. 2 (2018):70-91,
https://doi.org/10.5937/bankarstvo1802070N . .

TY  - JOUR
AU  - Zakić, Vladimir
AU  - Nikolić, Marija
AU  - Tasić, Vladimir
PY  - 2018
UR  - http://aspace.agrif.bg.ac.rs/handle/123456789/4817
AB  - The specificity of the cooperative is reflected in the goals of the business, whereby the primary goal of the cooperative is to satisfy the different needs of members, and not to gain profit. Therefore, the cooperative audit should be aimed at checking whether the general objectives have been achieved, and whether the management decisions are in line with these objectives. In this way, the process of managing a cooperative is also examined to determine whether the social objectives of the members are realized along with the financial or economic objectives. By adopting the new Law on Cooperatives in Serbia at the end of 2015, only frameworks for the establishment of a modern system of cooperative audit are set, which must be supplemented by appropriate changes to the regulations and by adopting a unique methodology for conducting this audit.
AB  - Specifičnost zadruga ogleda se u ciljevima poslovanja, pri čemu je primarni cilj zadruge zadovoljenje različitih potreba članova, a ne sticanje profita. Usled toga i zadružna revizija treba da bude usmerena ka proveri ostvarenja opštih ciljeva poslovanja, kao i da li su odluke menadžmenta u skladu sa ovim ciljevima. Time se ispituje i proces upravljanja zadrugom radi provere da li se uporedo sa finansijskim ili ekonomskim ciljevima ostvaruju i socijalni ciljevi članova. Usvajanjem novog Zakona o zadrugama u Srbiji krajem 2015. godine postavljeni su samo okviri uspostavljanja savremenog sistema zadružne revizije, koji moraju biti dopunjeni odgovarajućim izmenama regulative i prihvatanjem jedinstvene metodologije vršenja ove revizije. .
PB  - Institut za ekonomiku i finansije, Beograd
T2  - Revizor
T1  - The possibilities of improving the regulative and methodology of the cooperative audit in Serbia
T1  - Mogućnosti unapređenja regulative i metodologije zadružne revizije u Srbiji
EP  - 69
IS  - 82
SP  - 59
VL  - 21
DO  - 10.5937/Rev1882059Z
ER  - 

@article{
author = "Zakić, Vladimir and Nikolić, Marija and Tasić, Vladimir",
year = "2018",
abstract = "The specificity of the cooperative is reflected in the goals of the business, whereby the primary goal of the cooperative is to satisfy the different needs of members, and not to gain profit. Therefore, the cooperative audit should be aimed at checking whether the general objectives have been achieved, and whether the management decisions are in line with these objectives. In this way, the process of managing a cooperative is also examined to determine whether the social objectives of the members are realized along with the financial or economic objectives. By adopting the new Law on Cooperatives in Serbia at the end of 2015, only frameworks for the establishment of a modern system of cooperative audit are set, which must be supplemented by appropriate changes to the regulations and by adopting a unique methodology for conducting this audit., Specifičnost zadruga ogleda se u ciljevima poslovanja, pri čemu je primarni cilj zadruge zadovoljenje različitih potreba članova, a ne sticanje profita. Usled toga i zadružna revizija treba da bude usmerena ka proveri ostvarenja opštih ciljeva poslovanja, kao i da li su odluke menadžmenta u skladu sa ovim ciljevima. Time se ispituje i proces upravljanja zadrugom radi provere da li se uporedo sa finansijskim ili ekonomskim ciljevima ostvaruju i socijalni ciljevi članova. Usvajanjem novog Zakona o zadrugama u Srbiji krajem 2015. godine postavljeni su samo okviri uspostavljanja savremenog sistema zadružne revizije, koji moraju biti dopunjeni odgovarajućim izmenama regulative i prihvatanjem jedinstvene metodologije vršenja ove revizije. .",
publisher = "Institut za ekonomiku i finansije, Beograd",
journal = "Revizor",
title = "The possibilities of improving the regulative and methodology of the cooperative audit in Serbia, Mogućnosti unapređenja regulative i metodologije zadružne revizije u Srbiji",
pages = "69-59",
number = "82",
volume = "21",
doi = "10.5937/Rev1882059Z"
}

Zakić, V., Nikolić, M.,& Tasić, V.. (2018). The possibilities of improving the regulative and methodology of the cooperative audit in Serbia. in Revizor
Institut za ekonomiku i finansije, Beograd., 21(82), 59-69.
https://doi.org/10.5937/Rev1882059Z

Zakić V, Nikolić M, Tasić V. The possibilities of improving the regulative and methodology of the cooperative audit in Serbia. in Revizor. 2018;21(82):59-69.
doi:10.5937/Rev1882059Z .

Zakić, Vladimir, Nikolić, Marija, Tasić, Vladimir, "The possibilities of improving the regulative and methodology of the cooperative audit in Serbia" in Revizor, 21, no. 82 (2018):59-69,
https://doi.org/10.5937/Rev1882059Z . .