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Ekonomika preduzeća
2020, vol. 68, br. 3-4, str. 294-303
jezik rada: engleski
vrsta rada: pregledni članak
objavljeno: 20/05/2020
doi: 10.5937/EKOPRE2004294S
Obračun troškova kao instrument unapređenja ekoloških performansi entiteta u agrobiznisu
aUniverzitet u Beogradu, Poljoprivredni fakultet, Odsek/institut za agroekonomiju
bMinistry of Defence, Human Resources Sector, Department of Finance, Belgrade

Projekat

Razvoj i primena novih i tradicionalnih tehnologija u proizvodnji konkurentnih prehrambenih proizvoda sa dodatom vrednošću za evropsko i svetsko tržište - Stvorimo bogatstvo iz bogatstva Srbije (MPNTR - 46001)
Održiva poljoprivreda i ruralni razvoj u funkciji ostvarivanja strateških ciljeva Republike Srbije u okviru dunavskog regiona (MPNTR - 46006)

Sažetak

Sticanje i očuvanje konkurentske prednosti zahteva od preduzeća da pažljivo prate i analiziraju troškove svog poslovanja i blagovremeno preduzimaju korektivne akcije. Okolnost da održivost poslovanja zahteva respektovanje ne samo ekonomskih aspekata, već i socijalnu i ekološku dimenziju poslovanja, iznedrila je potrebu da se u naporima upravljanja troškovima sagledaju implikacije poslovanja na šire okruženje entiteta. Najveći broj savremenih tehnika i metoda obračuna i analize troškova primarni fokus stavljaju na troškove koji nastaju u fazi proizvodnje. Iz perspektive globalne konkurencije i imperativa održivog poslovanja u dugom roku, dobijene informacije nisu dovoljne za potrebe koncipiranja, implementacije i revizije konkurentskih strategija. Ovo je posebno značajno u domenu poslovanja entiteta iz poljoprivrede i agrobiznisa čije aktivnosti, kao što je poznato, imaju značajan uticaj na životnu sredinu i njeno degradiranje. Cilj rada je da ukaže na značaj kreiranja informacija od strane računovodstva troškova koji izlaze izvan okvira tradicionalno shvaćenih troškova poslovanja. Ovo iz razloga kako bi se kvantitativno obuhvatili i monetarno iskazali ekološki aspekti poslovanja, koji u savremenom poslovnom ambijentu imaju izuzetan značaj za potrebe obuhvatanja, analize, upravljanja i unapređenja sveukupnih performansi entiteta. Za navedene potrebe u radu se razmatra "true cost accounting" i ukazuje na specifičnosti primene navedenog koncepta u entitetima u agrobiznisu.

Ključne reči

true cost accounting; ekološko upravljačko računovodstvo; ekološke performanse; održivost; agrobiznis sektor

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