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Strategijsko upravljanje troškovima kao instrument unapređenja konkurentnosti agrobiznis kompleksa

dc.creatorSavić, Bojan
dc.creatorVasiljević, Zorica
dc.creatorDjordjević, Dragan
dc.date.accessioned2020-12-17T21:06:48Z
dc.date.available2020-12-17T21:06:48Z
dc.date.issued2014
dc.identifier.issn0352-3462
dc.identifier.urihttp://aspace.agrif.bg.ac.rs/handle/123456789/3582
dc.description.abstractCost 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.en
dc.description.abstractRačunovodstvo 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.sr
dc.publisherNaučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
dc.relationinfo:eu-repo/grantAgreement/MESTD/Integrated and Interdisciplinary Research (IIR or III)/46001/RS//
dc.relationinfo:eu-repo/grantAgreement/MESTD/Integrated and Interdisciplinary Research (IIR or III)/46006/RS//
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by-sa/4.0/
dc.sourceEkonomika poljoprivrede
dc.subjectcost accountingen
dc.subjectcost managementen
dc.subjectecological costsen
dc.subjectagribusiness complexen
dc.subjectcompetitivenessen
dc.subjectračunovodstvo troškovasr
dc.subjectupravljanje troškovimasr
dc.subjectekološki troškovisr
dc.subjectagrobiznis komplekssr
dc.subjectkonkurentnostsr
dc.titleStrategic cost management as instrument for improving competitiveness of agribusiness complexen
dc.titleStrategijsko upravljanje troškovima kao instrument unapređenja konkurentnosti agrobiznis kompleksasr
dc.typearticle
dc.rights.licenseBY-SA
dc.citation.epage1020
dc.citation.issue4
dc.citation.other61(4): 1005-1020
dc.citation.rankM24
dc.citation.spage1005
dc.citation.volume61
dc.identifier.doi10.5937/ekoPolj1404005S
dc.identifier.fulltexthttp://aspace.agrif.bg.ac.rs/bitstream/id/2171/3579.pdf
dc.identifier.rcubconv_371
dc.type.versionpublishedVersion


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