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2021, vol. 46, br. 1, str. 1-6
Značaj evidencije poljoprivredne opreme u upotrebi prema fer vrednosti sa stanovišta upravljanja u malim i srednjim preduzećima u tranzicionoj državi - primer Republike Srbije
aMegatrend Univerzitet, Fakultet za poslovne studije, Beograd
bEkonomska škola Banja Luka, Banja Luka, Bosna i Hercegovina
cJavno komunalno preduzeće "Gradsko zelenilo", Novi Sad

e-adresaslobodan.popovic49@gmail.com
Ključne reči: poljoprivredna oprema; fer vrednovanje; preduzeće
Sažetak
Ova studija ukazuje na važnost korišćenja realno prikazanih vrednosti poljoprivredne opreme u stvarnim finansijskim izveštajima u srednjim preduzećima. Autori su usvojili suštinu prirode koja se vezuje za procenu poljoprivredne opreme, odnosno, da se u poljoprivrednoj proizvodnji tranzicionih zemalja poljoprivredna oprema koristi i više od pet decenija. To je bila ključna pretpostavka usvojena od autora ovog rada. Osim toga, prikaz realnih finansijskih izveštaja treba da uključi prikaz realne vrednosti poljoprivredne opreme, što suštinski vodi u periodično fer vrednovanje poljoprivredne opreme sa kojom raspolažu nosioci poljoprivredne proizvodnje u tranzicionim državama.
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/PoljTeh2101001V
primljen: 16.11.2020.
revidiran: 30.01.2021.
prihvaćen: 10.02.2021.
objavljen u SCIndeksu: 26.03.2021.