@article{
author = "Sredojević, Zorica and Jeločnik, Marko and Beatović, Svetlana",
year = "2009",
abstract = "In transition of one economy, the state has catalyst role, as through physical and institutional infrastructure, as well as through public sector, to eliminate market obstacles, supports development, technological progress and education, especially in following activities: energetic, agriculture and telecommunications. Key fault in transition is opinion that drastic changes should be made at once, big institutional changes have to be done as soon as possible, and reality should be put into the frame of on that way artificially created institutions. In transitional countries, foreign direct investments have financial dimension, but also they are significant for competitiveness and innovations stimulation, initiation of new technologies, improvement of employees' skills and knowledge, primarily managers. Investors strive to find: natural resources, market, strategic property and to increase their own efficiency and inclusion into the global economic courses. Family husbandry represents one of the basic segments of economic and social activities in agriculture, as one of the important economic activities for the country in the transition process. Its crucial characteristic, which makes it different from other subjects, is dual content of its function. Within are concentrated, both family and husbandry, i.e. in it are realized both, productive and consumptive activities. In countries with high-developed agriculture, long time ago, had been observed a need for following and analyzing of the family husbandries business results. However, in our country is still not determined concept and obligation for accounting conduction on the husbandry. This paper represents an effort to analyze necessity of book keeping evidence conduction, as a base for improvement of family husbandry and possibility for better agriculture's competitiveness. ., U tranziciji privrede, država ima katalizatorsku ulogu, preko fizičke i institucionalne infrastrukture, kao i preko javnog sektora, da otklanja tržišne barijere, podržava razvoj, tehnološki progres i obrazovanje, a posebno u delatnostima: energetike, poljoprivrede i telekomunikacija. Ključna greška vezana za tranziciju je mišljenje da odmah treba napraviti kolosalne promene, što pre doneti obuhvatne institucionalne promene i stvarnost ograničiti u okvire tako veštački stvorenih institucija. U zemljama u tranziciji, strane direktne investicije imaju finansijsku dimenziju, ali su isto tako bitne i za podsticanje konkurencije, inovacija, uvođenje novih tehnologija, poboljšanje veština i znanja zaposlenih, pre svega menadžera. Investitori nastoje da pronađu: prirodne resurse, tržište, stratešku imovinu, te da povećaju sopstvenu efikasnost i uključe se u globalne ekonomske tokove. Porodično gazdinstvo predstavlja jedan od osnovni segmenta ekonomskih i društvenih aktivnosti poljoprivrede, kao jedne od važnijih delatnosti privrede zemlje u tranziciji. Njegova bitna karakteristika, koja ga odvaja od drugih subjekata, je dualni sadržaj njegovog delovanja. U njemu se koncentrišu i porodica i gazdinstvo, odnosno u njemu se odvijaju i proizvodne i potrošne aktivnosti. U zemljama razvijene poljoprivrede, odavno je uočena potreba praćena i analize poslovnih rezultata porodičnih gazdinstava. Međutim, u našoj zemlji još uvek nije ustanovljen koncept i obaveza vođenja knjigovodstva na gazdinstvu. U ovom radu je učinjen pokušaj analize neophodnosti vođenja knjigovodstvene evidencije, kao osnova za unapređenje porodičnog gazdinstva i mogućnosti bolje konkurentnosti poljoprivrede. .",
publisher = "Društvo ekonomista "Ekonomika", Niš",
journal = "Ekonomika",
title = "Book-keeping evidence as possibility for family husbandry improvement in the period of transition, Knjigovodstvena evidencija kao mogućnost unapređenja porodičnog gazdinstva u periodu tranzicije",
pages = "119-110",
number = "3-4",
volume = "55",
url = "https://hdl.handle.net/21.15107/rcub_agrospace_1984"
}
