2016, vol. 41, br. 3, str. 53-58
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Upravljanje menadžmenta poljoprivrednog preduzeća uz korišćenje metoda komparacije poljoprivredne mehanizacije u poslovnim knjigama
Management of the management of agricultural enterprises using methods of comparison of agricultural machinery in the business books
aJKP Gradsko Zelenilo, Novi Sad
bBusiness School of Professional Studies, Novi Sad
cFond za zdravstveno osiguranje RS, Banja Luka, BiH
Sažetak
U ovom radu je istaknut značaj metode komparacije poljoprivredne tehnike u poslovnim knjigama preduzeća. Naime za istinito vrednovanje i posmatranje poljoprivredne tehnike i opreme u celini je bitno utvrditi njenu vrednost. Jedno od pouzdanijih metoda je i vrednovanje opreme pomoću komparacija. Prednost komparacija je očigledna, jer se obuhvata vrednost opreme u određenom trenutku sa realnog tržišta, gde su odstupanja minimalna. Dobijeni rezultati na bolji i istinitiji način prikazuju vrednost poljoprivredne opreme, što je ujedno i osnova za uvođenje tako dobijenih rezultata u poslovne knjige preduzeća. Cilj rada je isticanje značaja primene novih metoda u poslovanju, poput ove prikazane metode komparacije. Rezultati istraživanja su primenjlivi u velikom broju, pre svega srednjih i velikih poljoprivrednih preduzeća u Republici Srbiji, ali i šire posmatrano.
Abstract
Operation management among others can be based on the use of specific methods. The authors emphasize the importance of the method of comparison of agricultural techniques and in the books of the company. The true for evaluation and observation of agricultural techniques and equipment as a whole is essential to determine its value. One of the more reliable methods is and method validation equipment by comparison. The advantage of the comparison is evident, as is includes the value of equipment at a given time with the real market, where the minimum deviation. The results in a better and truer way show the value of agricultural equipment, which is also the basis for the introduction of such results in the books of the company. The aim is to highlight the importance of applying new methods of business, such as those shown method of comparison to a more realistic value of the equipment of enterprises, which should serve as the basis for the introduction of so obtained values in the books of the company. The research results are still applicable in large numbers, primarily medium and large agricultural enterprises in the Republic of Serbia, but also more broadly.
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