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2011, vol. 8, br. 2, str. 55-64
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Uloga računovodstva u kreiranju konkurentske prednosti u maloprodaji
Role of accounting in creating competitive advantage in retail
Sažetak
U sektoru maloprodaje veoma je izražena konkurencija. Za potrebe efikasnog upravljanja konkurencijom - kreiranja konkurentske prednosti, neophodno je raspolagati odgovarajućim računovodstvenim informacijama. To se posebno odnosi na informacije o troškovima. One pružaju osnovu za sagledavanje načina sniženja troškova, povećanja produktivnosti, kao i za analizu profitabilnosti pojedinih segmenata poslovanja. U tom smislu veoma je značajna uloga računovodstva u poboljšanju i kontroli konkurencije. Imajući sve to u vidu, u ovom radu ukazaćemo na neke aspekte povezanosti između računovodstva i konkurencije, pre svega, u sektoru maloprodaje.
Abstract
In the retail sector the competition is very strong. For the purposes of efficient management of the competition - creating competitive advantage, it is necessary to have adequate accounting information. This is especially true of information about costs. They provide a basis for understanding the ways of lowering costs, increasing productivity, and to analyze the profitability of individual business segments. In this sense, accounting has a significant role in competition improvement and control. Bearing all this in mind, this paper will point out some aspects of the relationship between accounting and competition, primarily in the retail sector.
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Reference
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