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oai:rfos.fon.bg.ac.rs:123456789/802023-05-18T05:20:05Zcom_123456789_1col_123456789_61

Žarkić-Joksimović, Nevenka Benković, Slađana Dmitrović Šaponja, Ljiljana Milosavljević, MilošMilosavljević, Milošmilos.milosavljevic@fon.bg.ac.rs0000-0002-4965-46762023-05-12T09:45:25Z 2023-05-12T09:45:25Z 2015 http://eteze.bg.ac.rs/application/showtheses?thesesId=2937 https://nardus.mpn.gov.rs/handle/123456789/5469 https://fedorabg.bg.ac.rs/fedora/get/o:11174/bdef:Content/download http://vbs.rs/scripts/cobiss?command=DISPLAY&base=70036&RID=515511962 https://rfos.fon.bg.ac.rs/handle/123456789/80 http://prototype2.rcub.bg.ac.rs/bitstream/id/1161/76.pdf https://hdl.handle.net/21.15107/rcub_nardus_5469 t-3570 Menadžerska kontrola se smatra ključnim alatom upravljanja organizacijom, sprovođenja korporativne strategije i unapređenja poslovanja. Efikasnost kontrole u velikoj meri zavisi od informacija koje donosioci odluka dobijaju, kako o prethodnim ostvarenjima tako i o projekcijama buduće pozicije i uspeha organizacije. Merenje prethodnih i projektovanje budućih ostvarenja su elementi kojima se bave sistemi za merenje performansi. Shodno tome, razvoj novog ili primena nekog postojećeg sistema za merenje performansi, osnova su uspešnog procesa donošenja poslovnih odluka. Da bi se ispunile informacione potrebe menadžera, upravljačke računovođe i eksperti iz brojnih drugih menadžerskih oblasti već više od dve decenije čine napore da kreiraju načela, koncepte, tehnike i procedure za razvoj sistema za merenje performansi. Osim konceptualnih i proceduralnih pitanja, dosadašnje studije su se bavile i problematikom razvoja specifičnih sistema za merenje performansi. Uprkos višedecenijskim elaboracijama, razvoj i upotreba sistema za merenje performansi i dalje nisu dovoljno istražena oblast. U akademskoj i stručnoj literaturi oni su i dalje aktuelna tema i vodi se aktivna debata oko optimalnosti sistema za merenje performansi. Cilj ove disertacije je izgradnja novog sistema za merenje poslovnih performansi. Posebni ciljevi su se odnosili na ispitivanje faktora koji utiču na izgradnju sistema – broj različitih mera performansi koji treba da budu korišćeni u sistemu i način na koji taj sistem treba da bude korišćen. Managerial control is considered to be one of the key tools for management, implementation of corporate strategy and business improvement of one company. The efficiency of the control largely depends on the information provided to decision makers – information on past achievements and projections of a future position and earnings of an organization. Measuring past and projecting future achievements are fields studied within the systems for business performance measurement. Therefore, development of a new or implementation of an existing system for business performance measurement is the important basis for a successful decision making process For the purposes of fulfilling the managerial information requirements, managerial accountants and experts from the myriad of other managerial areas have strived to create principles, concepts, techniques and procedures for the development of the business performance measurement systems. Besides the conceptual and procedural issues, current surveys also address the problems of the development of specific business performance measurement systems. In spite of more than a decade long tradition in elaboration of these issues, development and use of the business performance measurement systems is still the phase of infancy. Therefore, the academy as well as the practice of management consider them as a hot topic, and create a vivid debate on the optimal system for business performance measurement. sr Univerzitet u Beogradu, Fakultet organizacionih nauka info:eu-repo/grantAgreement/MESTD/Integrated and Interdisciplinary Research (IIR or III)/47003/RS// openAccess https://creativecommons.org/licenses/by-nc-nd/4.0/ BY-NC-ND upravljačko računovodstvo sistemi za merenje performansi organizacija integralni sistemi performance measurement system management accounting integral system business organization Integralni sistem upravljačkog računovodstva za merenje poslovnih performansi doctoralThesis publishedVersionŽarkić-Joksimović, NevenkaBenković, SlađanaDmitrović Šaponja, LjiljanaMilosavljević, Miloš2023-05-12T09:45:25Z2023-05-12T09:45:25Z2015http://eteze.bg.ac.rs/application/showtheses?thesesId=2937https://nardus.mpn.gov.rs/handle/123456789/5469https://fedorabg.bg.ac.rs/fedora/get/o:11174/bdef:Content/downloadhttp://vbs.rs/scripts/cobiss?command=DISPLAY&base=70036&RID=515511962https://rfos.fon.bg.ac.rs/handle/123456789/80Menadžerska kontrola se smatra ključnim alatom upravljanja organizacijom, sprovođenja korporativne strategije i unapređenja poslovanja. Efikasnost kontrole u velikoj meri zavisi od informacija koje donosioci odluka dobijaju, kako o prethodnim ostvarenjima tako i o projekcijama buduće pozicije i uspeha organizacije. Merenje prethodnih i projektovanje budućih ostvarenja su elementi kojima se bave sistemi za merenje performansi. Shodno tome, razvoj novog ili primena nekog postojećeg sistema za merenje performansi, osnova su uspešnog procesa donošenja poslovnih odluka. Da bi se ispunile informacione potrebe menadžera, upravljačke računovođe i eksperti iz brojnih drugih menadžerskih oblasti već više od dve decenije čine napore da kreiraju načela, koncepte, tehnike i procedure za razvoj sistema za merenje performansi. Osim konceptualnih i proceduralnih pitanja, dosadašnje studije su se bavile i problematikom razvoja specifičnih sistema za merenje performansi. Uprkos višedecenijskim elaboracijama, razvoj i upotreba sistema za merenje performansi i dalje nisu dovoljno istražena oblast. U akademskoj i stručnoj literaturi oni su i dalje aktuelna tema i vodi se aktivna debata oko optimalnosti sistema za merenje performansi. Cilj ove disertacije je izgradnja novog sistema za merenje poslovnih performansi. Posebni ciljevi su se odnosili na ispitivanje faktora koji utiču na izgradnju sistema – broj različitih mera performansi koji treba da budu korišćeni u sistemu i način na koji taj sistem treba da bude korišćen.Managerial control is considered to be one of the key tools for management, implementation of corporate strategy and business improvement of one company. The efficiency of the control largely depends on the information provided to decision makers – information on past achievements and projections of a future position and earnings of an organization. Measuring past and projecting future achievements are fields studied within the systems for business performance measurement. Therefore, development of a new or implementation of an existing system for business performance measurement is the important basis for a successful decision making process For the purposes of fulfilling the managerial information requirements, managerial accountants and experts from the myriad of other managerial areas have strived to create principles, concepts, techniques and procedures for the development of the business performance measurement systems. Besides the conceptual and procedural issues, current surveys also address the problems of the development of specific business performance measurement systems. In spite of more than a decade long tradition in elaboration of these issues, development and use of the business performance measurement systems is still the phase of infancy. Therefore, the academy as well as the practice of management consider them as a hot topic, and create a vivid debate on the optimal system for business performance measurement.srUniverzitet u Beogradu, Fakultet organizacionih naukainfo:eu-repo/grantAgreement/MESTD/Integrated and Interdisciplinary Research (IIR or III)/47003/RS//openAccesshttps://creativecommons.org/licenses/by-nc-nd/4.0/upravljačko računovodstvosistemi za merenje performansiorganizacijaintegralni sistemiperformance measurement systemmanagement accountingintegral systembusiness organizationIntegralni sistem upravljačkog računovodstva za merenje poslovnih performansidoctoralThesisBY-NC-NDhttp://prototype2.rcub.bg.ac.rs/bitstream/id/1161/76.pdfhttps://hdl.handle.net/21.15107/rcub_nardus_5469t-3570publishedVersionhttp://purl.org/coar/resource_type/c_18cf open doctoralThesis Publications With Fulltexthttp://purl.org/coar/resource_type/c_18cfopendoctoralThesisPublicationsWith Fulltext#PLACEHOLDER_PARENT_METADATA_VALUE# #PLACEHOLDER_PARENT_METADATA_VALUE# #PLACEHOLDER_PARENT_METADATA_VALUE# #PLACEHOLDER_PARENT_METADATA_VALUE# #PLACEHOLDER_PARENT_METADATA_VALUE# #PLACEHOLDER_PARENT_METADATA_VALUE# #PLACEHOLDER_PARENT_METADATA_VALUE# #PLACEHOLDER_PARENT_METADATA_VALUE##PLACEHOLDER_PARENT_METADATA_VALUE##PLACEHOLDER_PARENT_METADATA_VALUE##PLACEHOLDER_PARENT_METADATA_VALUE##PLACEHOLDER_PARENT_METADATA_VALUE##PLACEHOLDER_PARENT_METADATA_VALUE##PLACEHOLDER_PARENT_METADATA_VALUE##PLACEHOLDER_PARENT_METADATA_VALUE##PLACEHOLDER_PARENT_METADATA_VALUE#76.pdf76.pdfExtracted textWritten by FormatFilter org.dspace.app.mediafilter.PDFFilter on 2023-05-15T09:02:27Z (GMT).76.pdf.txtExtracted textWritten by FormatFilter org.dspace.app.mediafilter.PDFFilter on 2023-05-15T09:02:27Z (GMT).76.pdf.txtIM ThumbnailWritten by FormatFilter org.dspace.app.mediafilter.ImageMagickPdfThumbnailFilter on 2023-05-15T09:13:56Z (GMT).76.pdf.jpgIM ThumbnailWritten by FormatFilter org.dspace.app.mediafilter.ImageMagickPdfThumbnailFilter on 2023-05-15T09:13:56Z (GMT).76.pdf.jpg