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2021, vol. 16, br. 2, str. 77-92
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Prikaz pojedih modela izveštavanja o poslovnim performansama - poslovno izveštavanje o poslovnim performansama
Overview of individual models of companies performance reporting: Business performances reporting
aVisoka škola "Akademija za poslovnu ekonomiju", Čačak bBeogradska akademija poslovnih i umetničkih strukovnih studija, Beograd
e-adresa: milospavlovic84@hotmail.com
Keywords: Companies performances; reporting; business reports
Sažetak
Finansijski izveštaji su godinama bili ključni instrumenti procesa finansijskog izveštavanja i način na koji kompanije komuniciraju, pre svega sa spoljnim, ali i internim korisnicima. Međutim, savremeni uslovi poslovanja nametnuli su potrebu ne samo za prilagođavanjem procesa koji se odnose na upravljanje i poslovanje, već i procesa finansijskog izveštavanja, što dovodi do poslovnih izveštaja. Cilj ovog rada je da ukaže na potrebu izveštavanja o svim poslovnim performansama preduzeća, a ne samo finansijskim, kao i da ukaže na moguća rešenja u vidu određenih konceptualnih okvira. Predmet ovog rada su različiti oblici izveštavanja o poslovnim performansama preduzeća. Subjekat istraživanja su preduzeća i njihove performanse.
Abstract
For years, financial statements have been key instruments of the financial reporting process and a way for companies to communicate, primarily with external, but also internal stakeholders. However, modern business conditions of the company have imposed the need not only for adjustments in the processes related to management and operations, but also in the process of financial reporting and it lead to the business reports. The aim of this paper is to point out the need for reporting on all business performance of the company and not only financial, as well as to point out possible solutions in the form of certain conceptual frameworks. The subject of this paper are various forms of reporting on business performance of the company. The object of research are companies and their performance.
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