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Trendovi u poslovanju
2019, vol. 7, br. 1, str. 15-30
jezik rada: srpski
vrsta rada: neklasifikovan
doi:10.5937/trendpos1901015L

Creative Commons License 4.0
Nematerijalni troškovi trgovinskih preduzeća
aUniverzitet u Beogradu, Ekonomski fakultet
bVisoka škola za poslovnu ekonomiju i preduzetništvo, Beograd

e-adresa: rlukic@ekof.bg.ac.rs, vojteski@live.co.uk, sensa037@gmail.com

Sažetak

U poslednje vreme, kako u teoriji tako i u praksi, sve se veća pažnja pridaje istraživanju uticaja nematerijalne aktive na performanse preduzeća. U kontekstu toga sagledava se i značaj nematerijalnih troškova, odnosno amortizacije nematerijalne aktive. Imajući to u vidu, u ovom radu se istražuje uticaj nematerijalnih troškova na performanse trgovinskih preduzeća u Srbiji. Zaključak je da su oni sve značajniji faktor performansi trgovinskih preduzeća u Srbiji. U prilog tome je činjenica da je visoka korelacija između nematerijalnih troškova i prihoda od prodaje.

Ključne reči

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