| Management Accounting in Achieving Competitive Advantage
and Bank Controlling | Upravljačko računovodstvo u funkciji sticanja konkurentske prednosti i bankarski kontroling |
| Management, [pdf] | Menadžment, [pdf] |
| ID: 7.2011.59.1 Number: 59 Year: 2011 UDC: 657.05 ; 005.521:336.71 [tmx] [bow] |
Snežana P. Knežević
Institution: Faculty of Organizational Sciences, University of Belgrade | Snežana P. Knežević
Institucija: Fakultet organizacionih nauka, Univerzitet u Beogradu |
Slađana Barjaktarević Rako~evi}
Institution: Faculty of Organizational Sciences, University of Belgrade | Slađana Barjaktarević Rako~evi}
Institucija: Fakultet organizacionih nauka, Univerzitet u Beogradu |
Draginja Đurić
Institution: Banca Intesa, Belgrade | Draginja Đurić
Institucija: Banka Intesa, Beograd |
Abstract
Our aim in this paper is to present a relatively complete theoretical and practical accounting system intended to meet
the needs of strategic decision-making in banks, which acts in the form of managerial accounting to adress the internal
and the external environments in which the bank operates. In the complex economic circumstances, strategicaly
oriented management accounting becomes a very important factor for successful long-term bank operations.
Strategic management accounting focuses upon the analysis of the management accounting data of the company and
its competition to identify and monitor business strategies. | Apstrakt
Cilj ovog rada je da je da prikaže jedan relativno zaokružen teorijski i praktičan računovodstveni sistem za po-trebe strateškog odlučivanja u bankama, koji u vidu upravljačkog računovodstva razmatra interno i eksterno okruženje u kome banka posluje. U složenim uslovima privređivanja, strategijski orijentisano upravljačko računovodstvo postaje veoma značajan faktor za uspečno poslovanje banaka na dugi rok. Strategijsko upravljačko računovodstvo fokusirano je na analizu podataka upravljačkog računovodstva o preduzeću i njegovoj konkurenciji radi identifikovanja i praćenja poslovne strategije. |
| Pages: 5-13 | Strane: 5-13 |