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 Milićević et al., 2010, vol. XV:54, ID: 7.2010.54.2[About]



En/De/Fr/It- (first 9 out of 167 sentences) [pdf] Srpski - (prvih 9 od 167 rečenica) [pdf]
n1Managerial implication of target costing n1Menadžerske implikacije ciljanog obračuna troškova
n2Prof.dr. Vesna Mili]ević, prof. Dr. Bojan Ilić n2Prof.drVesna Milicevic, prof.dr. Bojan Ilic
n3Faculty of Organizational Sciences, Belgrade n3Fakultet organizacionih nauka u Beogradu
n4In this paper we start from the multidimensional character of the company’s objectives and the importance of achieving the targeted profit from the business success and the company development standpoints. n4U radu se polazi od multidimenzionalnosti ciljeva preduzeća i od značaja ostvarenja cilljanog profita sa stanovišta poslovnog uspeha i razvoja preduzeća.
n5We analyse the target costing and the way it is related to kaizen costing. n5Analizira se ciljani obračun troškova i njegova povezanost sa kaizen obračunom troškova.
n6We also present managerial implications of target costing in the conditions of a global economic crisis and recovery. n6Date su menadžerske implikacije ciljanog obračuna troškova u uslovima svetske ekonomske krize i oporavka..
n7The focus is on the managerial decision making related to costs reduction and achieving the targeted profit. n7Akcenat je na donošenju menadžerskih odluka vezanih za sniženje troškova i ostvarenje ciljanog profita.
n81. Introductory notes n81. Uvodna razmatranja
n9From the point of view of management, the objectives of a company can be defined as the future conditions that the company aims to achieve and towards which its activities are directed in order that the company should fulfill its basic purpose of existance. n9Ciljevi preduzeća se mogu odrediti sa aspekta menadž-menta kao buduća stanja koja preduzeće namerava da ostvari i ka kojima su usmerene njegove aktivnosti da bi realizovalo svoju osnovnu svrhu postojanja.