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2018, vol. 66, br. 7-8, str. 457-467
Očekivanja i ograničenja primene obračuna troškova po aktivnostima u malim i srednjim preduzećima
aUniverzitet u Kragujevcu, Ekonomski fakultet, Katedra za računovodstvo, reviziju i poslovne finansije
bMegatrend Univerzitet, Fakultet za menadžment, Zaječar
Sažetak
U ovoj studiji ispitujemo primenu obračuna troškova po aktivnostima (ABC) u malim i srednjim preduzećima (SMEs). Ključno pitanje je koji faktori utiču na to da li će ABC unaprediti performanse i konkurentnost malih i srednjih preduzeća. Cilj naše studije je da se identifikuju efekti (očekivanja) i ograničenja primene ABC u malim i srednjim preduzećima. Pored ostalih faktora, očekivane koristi i potencijalna ograničenja su ključni faktori implementacije ABC, potencijalnog unapređenja performansi i konkurentnosti malih i srednjih preduzeća. Analiza je sprovedena na uzorku od 33 preduzeća iz sektora malih i srednjih preduzeća Srbije. Studija je pokazala da unapređenje performansi i obezbeđenje tačnijih informacija predstavljaju ključne koristi od implementacije ABC. Takođe, jedan od ključnih ograničavajućih faktora šire primene ABC u sektoru malih i srednjih preduzeća predstavlja nedostatak profesionalnih znanja i praktičnih veština.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/EKOPRE1808457T
objavljen u SCIndeksu: 07.03.2019.

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