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... Da li je u uslovima krize težnja menadženta usmerena ka povećanju ili smanju obrtnih sredstava, odnosno da li dolazi do značajnije promene u strukturi obrtnih sredstava? Održavanje finansijske stabilnosti i poštovanje pravila finansiranja u direktnoj je vezi sa likvidnošću i predstavlja preduslov za normalno poslovanje (Barjaktarović, Milojević, & Terzić, 2014). Takođe, interesantno je ispitati da li je kriza imala jednak efekat na sve sektore u privredi ili se njen uticaj više odrazio na pojedine sektore. ...
Conference Paper
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U savremenim uslovima poslovanja kada se putem informacionih tehnologija podaci mogu na raznovrsne načine sortirati i obraditi javlja se mogućnost za prikazivanje iskrivljenih podataka o stvarnom poslovanju jedne kompanije. Manipulacija od strane menadžmenta sa finansijskim izveštajima je tema koja je uvek privlačila pažnju naučnih krugova. Svrha sprovedenog istraživanja je bio da ukaže na postojanje opravdane sumnje da kompanije u Republici Srbiji na neispravan način prikazuju svoje prihode i prilive novca iz poslovne aktivnosti u finansijskim izveštajima. Uzorak se sastojao od prikupljenih finansijskih izveštaja za 4031 kompaniju za period od 3. godine. Istraživanje je pokazalo da postoji mnogo veća sumnja u ispravnost prikazivanja priliva novca iz poslovnih aktivnosti nego u prikazivanju poslovnih prihoda. Iz ovog razloga zaključeno je da prilikom sastavljanja izveštaja o tokovima gotovine puno računovođa se ne pridržava pisanih zakonskih odredbi ili ne poseduje adekvatno znanje kako bi na ispravan način prikazali poslovanje kompanije.
Book
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A world that is changing faster and faster forces companies to a continuous performance monitoring. Indicators give the impression to be the real engine of organizations or even the economy at large. But performance indicators are not simple observation tools. They can have a deep "normative" effect, which can modify organizational behaviour and influence key decisions. Companies are what they measure! The selection of good performance indicators is not an easy process. This monograph focuses on the designing of a Performance Measurement System (PMS), knowing that "magic rules" to identify them do not exist. Some indicators seem right and easy to measure, but have subtle, counter-productive consequences. Other indicators are more difficult to measure, but focus the enterprise on those decisions and actions that are critical to success. This book suggests how to identify indicators that achieve a balance in these effects and enhance long-term profitability.
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http://deepblue.lib.umich.edu/bitstream/2027.42/91813/1/chben.pdf
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