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Management Accounting in Achieving Competitive Advantage and Bank ControllingUpravljačko 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: 5-13Strane: 5-13
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