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Ekonomski horizonti
2019, vol. 21, br. 1, str. 75-89
jezik rada: srpski
vrsta rada: pregledni članak
objavljeno: 08/06/2019
doi: 10.5937/ekonhor1901075R
Creative Commons License 4.0
Dugoročna rezervisanja kao mehanizam obezbeđenja usled izostanka kvaliteta
Univerzitet u Nišu, Ekonomski fakultet

e-adresa: marija.radosavljevic@eknfak.ni.ac.rs

Sažetak

Savremeni uslovi poslovanja decidirano ukazuju na to da je kvalitet osnova konkurentnosti preduzeća. Izostanak kvaliteta stvara nezadovoljstvo i utiče negativno na lojalnost kupaca. U poslednje vreme, dolazi do tendencije rasta troškova, koji su posledica izostanka kvaliteta isporučenih proizvoda. Iako se u brojnim radovima nalaze modeli za obračun troškova nekvaliteta, nije pronađen relevantan mehanizam za upravljanje ovim troškovima. U ovom radu, autori su pokušali da pronađu vezu između dugoročnih rezervisanja i troškova eksternih otkaza, kojom se bavi mali broj istraživača. Cilj istraživanja je da se ukaže na značaj dugoročnih rezervisanja, koja mogu biti relevantan instrument kontrolinga u upravljanju troškovima eksternih otkaza. U tom smislu, rad je komponovan tako da se, najpre, daje pregled literature koja se tiče upravljanja troškovima kvaliteta, zatim, dugoročnih rezervisanja i, na kraju, uspostavlja veza između dugoročnih rezervisanja i troškova eksternih otkaza. Istraživanje je potvrdilo polaznu pretpostavku, odnosno, pokazalo je da su dugoročna rezervisanja efikasan instrument upravljanja troškovima eksternih otkaza. Takođe, na primeru podataka prvih 100 preduzeća, na listi najuspešnijih u Republici Srbiji u 2017, identifikovana je pozitivna, statistički značajna korelacija između dugoročnih rezervisanja i neto dobitka preduzeća.

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