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2016, vol. 63, br. 1, str. 295-312
Uloga i značaj strategijskog budžetiranja za konkurentnost agrobiznis lanaca snabdevanja
Univerzitet u Beogradu, Poljoprivredni fakultet

e-adresabsavic@agrif.bg.ac.rs, vazor@agrif.bg.ac.rs, nikpop@agrif.bg.ac.rs
Projekat:
Razvoj i primena novih i tradicionalnih tehnologija u proizvodnji konkurentnih prehrambenih proizvoda sa dodatom vrednošću za evropsko i svetsko tržište - Stvorimo bogatstvo iz bogatstva Srbije (MPNTR - 46001)
Održiva poljoprivreda i ruralni razvoj u funkciji ostvarivanja strateških ciljeva Republike Srbije u okviru dunavskog regiona (MPNTR - 46006)

Ključne reči: upravljačko računovodstvo; strategijski budžet; lanac podrške; agrobiznis sektor; konkurentnost
Sažetak
Rapidni izazovi i promene koje su sastavni deo poslovnog ambijenta zahtevaju da preduzeća pažljivo planiraju svoje poslovanje, kao i da procene verovatnoću nastanka i ishod budućih događaja. Značaj navedenog pristupa još više dolazi do izražaja u domenu agrosektora koji, uz brojne specifičnosti i ograničenja svojstvena samoj poljoprivrednoj delatnosti, odlikuju i sve nepovoljniji uslovi poslovanja. Reč je pre svega o rastućim troškovima poslovanja s jedne i nesrazmerne promene u visini prodajnih cena poljoprivrednih proizvoda na drugoj strani. Preduzeća formiraju lanac snabdevanja kako bi redukovala rizik i neizvesnost, realizovala proizvodnju kvalitetnih proizvoda po konkurentnim cenama, očuvala i povećala tržišno učešće. Realizacija tako složenih ciljeva zahteva adekvatan pristup procesu budžetiranja. Cilj rada je da osvetli značaj, domete i izazove budžetiranja kao instrumenta upravljačkog računovodstva i strategijskog budžeta za potrebe podrške menadžmentu u naporima sticanja i unapređenja konkurentnosti čitavog lanca snabdevanja.
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekoPolj1601295S
objavljen u SCIndeksu: 06.05.2016.
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