1992, vol. 36, br. 1-2, str. 57-61
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Računovodstveni informacioni sistem u funkciji ranog otkrivanja i prevazilaženja deficita i poremećaja
Accounting information system as a means to discover in time and over come shortages and disturbances
Univerzitet u Novom Sadu, Ekonomski fakultet, Subotica
Sažetak
Širom sveta ekonomska teorija i praksa je u zadnjim godinama suočena sa problemom poteškoća, poremećaja, kriza i recesija usled neadekvatnog prilagođavanja dinamičkim tehničkim, ekonomskim, demografskim, socijalnim i političkim promenama. Poteškoće, poremećaji i krize su posledica deficita vizionarstva, kreativnosti, inovativnosti i pratećih deficita. Naša istraživanja usmerena na modernizaciju računovodstva na sistem ranog otkrivanja i upozoravanja /'early warning' ili 'Fruhwarn system' traže rešenja za upravljanje u uslovima deficita i poremećaja. Ovaj članak ima za cilj da daje uvid u moguća efikasna metodološka rešenja za prilagođavanje strategije na veoma teške i bremenite uslove privređivanja.
Abstract
Economic theory and practice worldwide have been faced lately with the problem of difficulties, disturbances, crises and recession because of an inadequate adaptation to dynamic technical, economic, demographic, social and political changes. The difficulties, disturbances and crises are the consequences of the deficit of visionary, creativity, innovation and accompanying deficits. Our researches oriented towards the modernization of accounting, oriented to the system of early warning and management /early warning or 'Fruhwarn system'/are looking for the solutions in management under conditions of deficits and disturbances. This paper aims at giving the introductions into possible effective and methodological solution for the adaptation of strategies in explicitly difficult conditions of earning.
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