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članak: 1 od 1  
1991, vol. 37, br. 3-4, str. 149-157
Stanje i problemi računovodstvenog informisanja u agroindustrijskom kompleksu u uslovima pluralizma vlasništva
Univerzitet u Novom Sadu, Ekonomski fakultet, Subotica
Sažetak
(ne postoji na srpskom)
The results of many years of research abroad ascertained that there exists a close interdependency among business ISs, accounting ISs and the ownership structure. On the basis of the results of these researches, management accounting systems were developed for the single ownership structures and locational characteristics. Our agriculture with its large state farms, cooperative enterprises, mixed enterprises, holdings and small individual (private) farms, abounds in peculiarities. Informational requirements for an optimal business decision taking are great but for the time being insufficiently explored in our theory and in practice. Our research is an attempt to contribute to solve this problem complex.
Reference
*** (1989) Kodeks računovodstvenih načela. Beograd: Savez računovodstvenih i finansijskih radnika Srbije
Horngren, C.T. (1978) Introduction to management accounting. Englewood Cliffs, NJ, itd: Prentice Hall
Komitet za međunarodne računovodstvene standarde Međunarodni računovodstveni standardi. br. 1, član 11
Pjanić, Z.M., ur. (1986) Ekonomska enciklopedija. Beograd: Savremena administracija
Samuelson, P.A., Nordhaus, W.D. (1985) Economics: Business organization. New York, itd: McGraw-Hill
Stojanović, D. (1984) Značaj automatizovanja računovodstveno-informacionog sistema za poslovno odlučivanje. Knjigovodstvo, br. 2
 

O članku

jezik rada: srpski
vrsta rada: neklasifikovan
objavljen u SCIndeksu: 02.06.2007.