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Mogućnosti unapređenja regulative i metodologije zadružne revizije u Srbiji

dc.creatorZakić, Vladimir
dc.creatorNikolić, Marija
dc.creatorTasić, Vladimir
dc.date.accessioned2020-12-17T22:23:20Z
dc.date.available2020-12-17T22:23:20Z
dc.date.issued2018
dc.identifier.issn1450-7005
dc.identifier.urihttp://aspace.agrif.bg.ac.rs/handle/123456789/4817
dc.description.abstractThe 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.en
dc.description.abstractSpecifičnost 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. .sr
dc.publisherInstitut za ekonomiku i finansije, Beograd
dc.relationinfo:eu-repo/grantAgreement/MESTD/Basic Research (BR or ON)/179028/RS//
dc.rightsopenAccess
dc.sourceRevizor
dc.subjectcooperativesen
dc.subjectcooperative auditen
dc.subjectthe law on cooperativesen
dc.subjectrulebook on cooperative auditen
dc.subjectzadrugesr
dc.subjectzadružna revizijasr
dc.subjectzakon o zadrugamasr
dc.subjectpravilnik o zadružnoj revizijisr
dc.titleThe possibilities of improving the regulative and methodology of the cooperative audit in Serbiaen
dc.titleMogućnosti unapređenja regulative i metodologije zadružne revizije u Srbijisr
dc.typearticle
dc.rights.licenseARR
dc.citation.epage69
dc.citation.issue82
dc.citation.other21(82): 59-69
dc.citation.rankM53
dc.citation.spage59
dc.citation.volume21
dc.identifier.doi10.5937/Rev1882059Z
dc.identifier.fulltexthttp://aspace.agrif.bg.ac.rs/bitstream/id/3324/4814.pdf
dc.type.versionpublishedVersion


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