Naslov (srp)

Sistem budžetiranja preduzeća u novom poslovnom okruženju

Autor

Nikodijević, Marija 1982-

Doprinosi

Novićević, Blagoje, 1954-
Antić, Ljilja, 1968-
Malinić, Dejan, 1962-

Opis (srp)

The original concept of traditional budgeting, which has long beenwidely used as a conventional management instrument, works well inthe conditions of a stable business environment and a stable market.In recent decades, as the business environment became more dynamicand complex, there has been a growing dissatisfaction with thisbudgeting concept.Due to the growing incompatibility with current changes in thebusiness environment and the inability to fully meet the needs ofmanagement, it has become clear that traditional static budgetingshould be improved. In order to eliminate or reduce the shortcomingsof the original concept, it was upgraded through the implementationof new approaches and techniques, that is, advanced concepts oftraditional budgeting were developed such as ActivityBased Budgeting, Rolling Budgeting, ZeroBased Budgeting and Program Based Budgeting.Although traditional budgeting has made significant progresscompared to its original form in the 1920s, emerging marketconditions have led to a number of challenges which the budgetingsystem is now facing. In order to overcome the weaknesses oftraditional budgeting related to business process, competitivestrategy and organizational capabilities, accounting theory andpractice have given rise to new budgeting concepts that are morecompatible with current market events and whose essence lies inperformance budgeting. More intensive implementation of newbudgeting concepts in companies in Serbia could significantlycontribute to the improvement of their management systems and thedevelopment of competitive advantage.

Opis (srp)

Biografija autora: list [332].Bibliografija: list. 315-327. Datum odbrane: 14. 10. 2021. Management Accounting

Jezik

srpski

Datum

2020

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY-NC-ND 3.0 AT - Creative Commons Autorstvo - Nekomercijalno - Bez prerada 3.0 Austria License.

http://creativecommons.org/licenses/by-nc-nd/3.0/at/legalcode