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2020, vol. 13, br. 1, str. 21-41
Komparativna analiza tradicionalnog i savremenog pristupa merenja efikasnosti u preduzećima
aUniverzitet 'Union - Nikola Tesla', Beograd
bUniverzitet Privredna akademija u Novom Sadu, Fakultet za ekonomiju i inženjerski menadžment - FIMEK

e-adresaandjelkodani@gmail.com, djurovic.milan@fimek.edu.rs
Ključne reči: finansije; računovodstvo; performanse; efikasnost; marketing; koncept izbalansirane karte rezultata
Sažetak
Merenje efikasnosti korporacija danas predstavlja savremen i važan trend u različitim disciplinama, kao što su računovodstvo, finansije i naročito marketing. Osnovni cilj istraživanja u ovom radu jeste da se dođe do saznanja da li i u kojoj meri sistemski pristup merenju, analizi i evaluaciji finansijskih performansi, ali i drugih sa njima uslovljenih i povezanih nefinansijskih performansi, doprinosi većoj efikasnosti korporacija. Tradicionalni model merenja efikasnosti zasniva se na tradicionalnim finansijskim izveštajima i finansijskim merilima performansi. Sistem računovodstvenih merila u velikoj meri se primenjuje u finansijskoj analizi korporacija i može biti značajan za upravljanje poslovnim portfoliom, tj. za donošenje odluka o alokaciji i realokaciji kapitala, dezinvestiranju i sl., za ocenu i analizu kreditnog rejtinga, identifikaciju ključnih područja pri donošenju strategijskih odluka itd. Međutim, uspešno funkcionisanje korporacije i pun doprinos kvalitetnijem strateškom odlučivanju zahteva kompleksan pristup modeliranju sistema merenja upotrebe resursa. Zato proces merenja efikasnosti zahteva multidisciplinarna teorijsko-metodološka znanja za izbor i konstruisanje adekvatnog analitičkog modela. Iz tih razloga nužan je, pored integralnog, i faktorski pristup merenju pokazatelja upotrebe resursa korporacije. Samo adekvatno koncipiran i primenjen sistem merenja efikasnosti, sa težištem na analizi relevantnih faktora može biti značajan instrument pokretanja strateških promena u poslovnoj aktivnosti korporacije.
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O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/etp2001021A
objavljen u SCIndeksu: 26.07.2020.
Creative Commons License 4.0

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