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2009, vol. 12, br. 47, str. 67-80
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Tradicionalni pristup merenju efikasnosti preduzeća u uslovima savremenog poslovnog okruženja
Traditional approach in measuring effectiveness in contemporary business surrounding
Univerzitet u Kragujevcu, Ekonomski fakultet
Sažetak
Problematika merenja efikasnosti je već više od dve decenije izuzetno aktuelna u stručnoj domaćoj i stranoj literaturi. Jedan uspešan sistem merenja performansi podrazumeva set merila performansi u cilju obezbeđenja informacija koje su od pomoći kompaniji pri planiranju, izvršenju i kontroli poslovnih aktivnosti. Merila performansi moraju biti tako dizajnirana da odražavaju najznačajnije faktore koji utiču na produktivnost različitih procesa koji se odvijaju u preduzeću. Dizajnirati takav jedan sistem merenja performansi veoma je težak zadatak, a odgovor na pitanje šta je optimalno razlikuje se od slučaja do slučaja. U savremenim uslovima poslovanja preduzeća, tradicionalna merila su potrebna ali ne i dovoljna za ocenu sveukupnih ostvarenja preduzeća.
Abstract
The problematic of the efficiency measurement is more and more remarkable actual in professional domestic and foreign literature. A successful system of the performance measurement implies set of the performance measures in aim of supplying the information so that company can plan, perform and control the business activities. The performance measures must be so designed to reflect the most important factors that impact on productivity of different processes in enter prices. To design such a performance measurement system is very heavy task, and the reply of question what is optimal differs from case to case. In modern business conditions, traditional measures are relevant but not sufficient for the evaluation of the comprehensive enterprise achievements.
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