Title
Sistem budžetiranja preduzeća u novom poslovnom okruženju
Creator
Nikodijević, Marija 1982-
CONOR:
34293095
Copyright date
2020
Object Links
Select license
Autorstvo-Nekomercijalno-Bez prerade 3.0 Srbija (CC BY-NC-ND 3.0)
License description
Dozvoljavate samo preuzimanje i distribuciju dela, ako/dok se pravilno naznačava ime autora, bez ikakvih promena dela i bez prava komercijalnog korišćenja dela. Ova licenca je najstroža CC licenca. Osnovni opis Licence: http://creativecommons.org/licenses/by-nc-nd/3.0/rs/deed.sr_LATN. Sadržaj ugovora u celini: http://creativecommons.org/licenses/by-nc-nd/3.0/rs/legalcode.sr-Latn
Language
Serbian
Cobiss-ID
Theses Type
Doktorska disertacija
description
Datum odbrane: 14. 10. 2021.
Other responsibilities
Academic Expertise
Društveno-humanističke nauke
University
Univerzitet u Nišu
Faculty
Ekonomski fakultet
Group
Katedra za računovodstvo, matematiku i informatiku
Alternative title
Enterprise budgeting system in the new business environment
Publisher
[M. G. Nikodijević]
Format
[19], 331 list
description
Biografija autora: list [332].
Bibliografija: list. 315-327.
description
Management Accounting
Abstract (en)
The original concept of traditional budgeting, which has long been
widely used as a conventional management instrument, works well in
the conditions of a stable business environment and a stable market.
In recent decades, as the business environment became more dynamic
and complex, there has been a growing dissatisfaction with this
budgeting concept.
Due to the growing incompatibility with current changes in the
business environment and the inability to fully meet the needs of
management, it has become clear that traditional static budgeting
should be improved. In order to eliminate or reduce the shortcomings
of the original concept, it was upgraded through the implementation
of new approaches and techniques, that is, advanced concepts of
traditional budgeting were developed such as Activity
Based Budgeting, Rolling Budgeting, Zero
Based Budgeting and Program Based Budgeting.
Although traditional budgeting has made significant progress
compared to its original form in the 1920s, emerging market
conditions have led to a number of challenges which the budgeting
system is now facing. In order to overcome the weaknesses of
traditional budgeting related to business process, competitive
strategy and organizational capabilities, accounting theory and
practice have given rise to new budgeting concepts that are more
compatible with current market events and whose essence lies in
performance budgeting. More intensive implementation of new
budgeting concepts in companies in Serbia could significantly
contribute to the improvement of their management systems and the
development of competitive advantage.
Authors Key words
savremeno poslovno okruženje, budžetiranje, budžet,
tradicionalno budžetiranje, koncept budžetiranja, performanse,
budžetiranje zasnovano na performansama, preduzeća u Srbiji
Authors Key words
modern business environment, budgeting, budget, traditional
budgeting, budgeting concept, performance, performance-based
budgeting, companies in Serbia
Classification
657.3(043.3)
Subject
S 192
Type
Tekst
Abstract (en)
The original concept of traditional budgeting, which has long been
widely used as a conventional management instrument, works well in
the conditions of a stable business environment and a stable market.
In recent decades, as the business environment became more dynamic
and complex, there has been a growing dissatisfaction with this
budgeting concept.
Due to the growing incompatibility with current changes in the
business environment and the inability to fully meet the needs of
management, it has become clear that traditional static budgeting
should be improved. In order to eliminate or reduce the shortcomings
of the original concept, it was upgraded through the implementation
of new approaches and techniques, that is, advanced concepts of
traditional budgeting were developed such as Activity
Based Budgeting, Rolling Budgeting, Zero
Based Budgeting and Program Based Budgeting.
Although traditional budgeting has made significant progress
compared to its original form in the 1920s, emerging market
conditions have led to a number of challenges which the budgeting
system is now facing. In order to overcome the weaknesses of
traditional budgeting related to business process, competitive
strategy and organizational capabilities, accounting theory and
practice have given rise to new budgeting concepts that are more
compatible with current market events and whose essence lies in
performance budgeting. More intensive implementation of new
budgeting concepts in companies in Serbia could significantly
contribute to the improvement of their management systems and the
development of competitive advantage.
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