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2021, vol. 9, br. 1, str. 49-57
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Implikacije i izazovi koršćenja budžeta zasnovanog na uzročnicima u savremenom poslovnom okruženju
Implications and challenges of using driver-based budgeting in contemporary business environment
Sažetak
Glavna karakteristika uslova poslovanja današnjih preduzeća jesu česte i intenzivne promene. Dinamičan poslovni ambijent savremenih preduzeća zahteva Nov način upravljanja koji podrazumeva primenu novih upravljačkih modela, metoda, tehnika i instrumenata koji su prilagođeni savremenom okruženju i koji mogu da odgovore na izazove i reše probleme koji se javljaju u novim uslovima privređivanja. Cilj rada je da opiše karakteristike budžetiranja zasnovanog na uzročnicima (engl. - Driverbased budgeting), kao jednog od novih menadžment instrumenata. U poređenju sa tradicionalnim budžetiranjem, budžetiranje zasnovano na uzročnicima ima višestruke prednosti za kompanije kojima omogućava agilniji odgovor na promene u poslovnom okruženju. U radu su opisane ove prednosti, kao i neke od uočenih poteškoća u vezi sa njegovom primenom u kompanijama. Rezultati istraživanja doprinose daljem razvoju teorije i mogu biti podstrek budućim istraživanjima, kao i osnova za koncipiranje preporuka i praktičnih uputstava koja bi mogla da pomognu kompanijama u unapređenju svog sistema budžetiranja preduzeća.
Abstract
The main characteristics of the business conditions of today's companies are frequent and intensive changes. The dynamic business environment of modern companies requires a new way of management that involves an implementation of new management models, methods, techniques and instruments that are adapted to the modern environment and able to respond to challenges and solve problems that arise in new business conditions. The aim of the paper is to describe the specifics of driver-based budgeting, as one of new management instruments. In comparison with traditional budgeting, driver-based budgeting possesses multiple advantages for companies that enable responding to changes in business environment in a more agile way. These advantages, as well as some perceived difficulties with its implementation in companies are described in the paper. The results of the paper contribute to the further development of the theory and can be an incentive for future research, as well as basis for making recommendations and practical instructions that could help companies improve their budgeting system.
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