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2012, br. 28, str. 239-250
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Povećanje efikasnosti preduzeća primenom strateškog pristupa upravljanju troškovima
Increasing the efficiency of the company using a strategic approach to cost management
Sažetak
Dinamičnost promena svih segmenata mikro i makrookruženja savremenog preduzeća, postavljaju pred menadžment složene zahteve na putu ostvarenja njegovog osnovnog cilja - opstanka, odnosno rasta i razvoja preduzeća. U ovakvom promenljivom okruženju, sa posledicama ekonomsko finansijske krize, upravljanje troškovima postaje kritična veština za mnoga preduzeća. Tradicionalno upravljanje troškovima koje se odnosi na ulogu strategije u dizajniranju troškovnog sistema nije donelo značajnije efekte, odnosno projekti klasičnog redukovanja troškova su bili neuspešni. U kreiranju troškovno osvešćenih organizacija, a radi prevazilaženja krize, preduzeća moraju primeniti strateško upravljanje troškovima koje se odnosi na efekte sprovođenja određenog troškovnog sistema na strategiju preduzeća. Rad prezentuje tehniku upravljanja troškovima koja istovremeno poboljšava stratešku poziciju preduzeća, smanjuje troškove i povećava efikasnost preduzeća.
Abstract
A dynamic change of all segments of micro-and macro-environment of the modern company presents complex management requirements on track to achieve its main goal - the survival or growth and development of the company. In this changing environment, with consequences of economic and financial crisis, cost management becomes a critical skill for many companies. Traditional cost management relating to the role of strategy in designing a cost system has not brought significant effects, and classical projects of reducing costs have been unsuccessful. In creating cost-conscious organizations, and to overcome the crisis, companies must implement strategic cost management, which refers to the effects of implementing a defined system of costs to the company's strategy. The paper represents a cost management technique that simultaneously improves the strategic position of the company, reduces costs and increases enterprise efficiency.
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Reference
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