| Accounting Information System in Banking Planning and Control | Računovodstveni sistem informisanja za planiranje i kontrolu u bankama |
| Management, [pdf] | Menadžment, [pdf] |
| ID: 7.2011.61.5 Number: 61 Year: 2011 UDC: 005.51:336.71 ; 007:336.71Ć:004 [tmx] [bow] |
Draginja Đurić
Institution: Banca Intesa, Belgrade | Draginja Đurić
Institucija: Banka Intesa, Beograd |
Snežana Knežević
Institution: Faculty of Organizational Sciences, University of Belgrade | Snežana Knežević
Institucija: Fakultet organizacionih nauka, Univerzitet u Beogradu |
Slađana Barjaktarović Rakočević
Institution: Faculty of Organizational Sciences, University of Belgrade | Slađana Barjaktarović Rakočević
Institucija: Fakultet organizacionih nauka, Univerzitet u Beogradu |
Abstract
Modern economic theory looks beyond established, traditional frameworks when describing companies. Companies
are defined as the meeting places of many interest groups whose goals are often opposed. The two main groups, focusing
on the banking sector, are shareholders who demand high yields and creditors who are primarily guided by
the principle of safety and preservation of the deposit. Their interests, goals and motives require from management
quick, agile and flexible planning and control of business performance. To adequately manage the financial performance
of banks it is important to identify the appropriate system of financial planning and control, and establish
an information system developed with a detailed accounting subsystem. There are increasing demands of various
stakeholders in the accounting sense of a number of accounting reports and accounting information, as well as their
frequency. The accounting information system is the starting point for planning and control the processes in banks. | Apstrakt
Savremena ekonomska teorija kompanije posmatra izvan ustanovljenih, klasicnih okvira. Kompanije se definisu kao steciste brojnih interesnih grupa ciji su ciljevi cesto suprostavljeni. Dve osnovne grupe, fokusirajuci se na hankarski sektor, jesu akcionari koji zahtevaju visoke prinose, i s druge strane poverioci koji su pre svega vodjeni principom sigurnosti i ocuvanjem depozita. Njihovi interesi, ciljevi i motivi stavljanju pred menadžment zahteve za hrzo, agilno i fleksibilno planiranje i kontrolu poslovnih performansi. Za adekvatno upravljanje finansijskim performansama hanke važno je identifikovati sistem poslovnih performansi i uspostaviti informacioni sistem sa detaljno razvijenim racunovodstvenim podsistemom. Zahtevi razlicitih interesnih grupa prema racunovodstvu se povecavaju, u smislu sve veceg hroja racunovodstvenih izvestaja i racunovodstvenih informacija, kao i njihove ucestalosti. Racunovodstveni sistem informisanja je ishodiste za procese planiranja i kontrole u bankama.
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| Pages: 43-53 | Strane: 43-53 |