TY  - JOUR
AU  - Savić, Bojan
AU  - Vasijević, Zorica
AU  - Popović, Nikola
PY  - 2016
UR  - http://aspace.agrif.bg.ac.rs/handle/123456789/4225
AB  - Rapid challenges and changes that are an integral part of the business environment require from the enterprises to plan carefully their business, as well as to assess the probability of occurrence and outcome of future events. The importance of this approach is even more evident in the field of agribusiness, which is characterized by the increasingly unfavorable business conditions along with numerous specificities and limitations typical for agricultural activity. It is primarily about the growing business costs on one side and disproportionate changes in the level of agricultural products' selling prices on the other one. The enterprises form a supply chain in order to reduce risk and uncertainty, to realize the production of high-quality products at competitive prices, to maintain and increase the market share. The realization of such complex goals requires an adequate approach to the budgeting process. The aim of the paper is to highlight the importance, achievements and challenges of budgeting as an instrument of management accounting and strategic budget in order to support management in their efforts of acquiring and improving the competitiveness of the entire supply chain.
AB  - Rapidni izazovi i promene koje su sastavni deo poslovnog ambijenta zahtevaju da preduzeća pažljivo planiraju svoje poslovanje, kao i da procene verovatnoću nastanka i ishod budućih događaja. Značaj navedenog pristupa još više dolazi do izražaja u domenu agrosektora koji, uz brojne specifičnosti i ograničenja svojstvena samoj poljoprivrednoj delatnosti, odlikuju i sve nepovoljniji uslovi poslovanja. Reč je pre svega o rastućim troškovima poslovanja s jedne i nesrazmerne promene u visini prodajnih cena poljoprivrednih proizvoda na drugoj strani. Preduzeća formiraju lanac snabdevanja kako bi redukovala rizik i neizvesnost, realizovala proizvodnju kvalitetnih proizvoda po konkurentnim cenama, očuvala i povećala tržišno učešće. Realizacija tako složenih ciljeva zahteva adekvatan pristup procesu budžetiranja. Cilj rada je da osvetli značaj, domete i izazove budžetiranja kao instrumenta upravljačkog računovodstva i strategijskog budžeta za potrebe podrške menadžmentu u naporima sticanja i unapređenja konkurentnosti čitavog lanca snabdevanja.
PB  - Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
T2  - Ekonomika poljoprivrede
T1  - The role and importance of strategic budgeting for competitiveness of the agribusiness supply chain
T1  - Uloga i značaj strategijskog budžetiranja za konkurentnost agrobiznis lanaca snabdevanja
EP  - 312
IS  - 1
SP  - 295
VL  - 63
DO  - 10.5937/ekoPolj1601295S
ER  - 

@article{
author = "Savić, Bojan and Vasijević, Zorica and Popović, Nikola",
year = "2016",
abstract = "Rapid challenges and changes that are an integral part of the business environment require from the enterprises to plan carefully their business, as well as to assess the probability of occurrence and outcome of future events. The importance of this approach is even more evident in the field of agribusiness, which is characterized by the increasingly unfavorable business conditions along with numerous specificities and limitations typical for agricultural activity. It is primarily about the growing business costs on one side and disproportionate changes in the level of agricultural products' selling prices on the other one. The enterprises form a supply chain in order to reduce risk and uncertainty, to realize the production of high-quality products at competitive prices, to maintain and increase the market share. The realization of such complex goals requires an adequate approach to the budgeting process. The aim of the paper is to highlight the importance, achievements and challenges of budgeting as an instrument of management accounting and strategic budget in order to support management in their efforts of acquiring and improving the competitiveness of the entire supply chain., Rapidni izazovi i promene koje su sastavni deo poslovnog ambijenta zahtevaju da preduzeća pažljivo planiraju svoje poslovanje, kao i da procene verovatnoću nastanka i ishod budućih događaja. Značaj navedenog pristupa još više dolazi do izražaja u domenu agrosektora koji, uz brojne specifičnosti i ograničenja svojstvena samoj poljoprivrednoj delatnosti, odlikuju i sve nepovoljniji uslovi poslovanja. Reč je pre svega o rastućim troškovima poslovanja s jedne i nesrazmerne promene u visini prodajnih cena poljoprivrednih proizvoda na drugoj strani. Preduzeća formiraju lanac snabdevanja kako bi redukovala rizik i neizvesnost, realizovala proizvodnju kvalitetnih proizvoda po konkurentnim cenama, očuvala i povećala tržišno učešće. Realizacija tako složenih ciljeva zahteva adekvatan pristup procesu budžetiranja. Cilj rada je da osvetli značaj, domete i izazove budžetiranja kao instrumenta upravljačkog računovodstva i strategijskog budžeta za potrebe podrške menadžmentu u naporima sticanja i unapređenja konkurentnosti čitavog lanca snabdevanja.",
publisher = "Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt",
journal = "Ekonomika poljoprivrede",
title = "The role and importance of strategic budgeting for competitiveness of the agribusiness supply chain, Uloga i značaj strategijskog budžetiranja za konkurentnost agrobiznis lanaca snabdevanja",
pages = "312-295",
number = "1",
volume = "63",
doi = "10.5937/ekoPolj1601295S"
}

Savić, B., Vasijević, Z.,& Popović, N.. (2016). The role and importance of strategic budgeting for competitiveness of the agribusiness supply chain. in Ekonomika poljoprivrede
Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt., 63(1), 295-312.
https://doi.org/10.5937/ekoPolj1601295S

Savić B, Vasijević Z, Popović N. The role and importance of strategic budgeting for competitiveness of the agribusiness supply chain. in Ekonomika poljoprivrede. 2016;63(1):295-312.
doi:10.5937/ekoPolj1601295S .

Savić, Bojan, Vasijević, Zorica, Popović, Nikola, "The role and importance of strategic budgeting for competitiveness of the agribusiness supply chain" in Ekonomika poljoprivrede, 63, no. 1 (2016):295-312,
https://doi.org/10.5937/ekoPolj1601295S . .