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2010, vol. 13, br. 50, str. 9-22
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Ekonomičnost, efikasnost i efektivnost u javnom sektoru
Economy, efficiency and effectiveness in public sector
Alfa univerzitet, Beograd, Srbija
Sažetak
Profit, kao razlika između prihoda i rashoda, jeste osnovna mera uspešnosti poslovanja preduzetnih organizacija u privatnom sektoru, jer je vrednost robe i usluga koje pružaju verifikovana na tržištu. Za organizacije koje ne posluju na profitnoj osnovi i koje se pri prodaji proizvoda i usluga rukovode drugačijim motivima, profit nije merodavan pokazatelj uspešnosti poslovanja. Ta činjenica ukazuje na potrebu da se uvedu dodatna merila uspešnosti poslovanja, od kojih su posebno značajni pokazatelji ekonomičnosti, efikasnosti i efektivnosti planiranih i ostvarenih rezultata.
Abstract
Profit, as the difference between costs and revenues, is the most fundamental measure of the performance in the business sector, as the goods and services provided by these organisations have been tested in the marketplace. Where profit motive is absent, profit is inappropriate measure of performance for these organisations. As a consequence, there is a greater need for additional performance measures, which include the economy, efficiency and effectiveness in these organizations.
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