Savremeno društvo pred sve svoje članove stavlja čitav niz izazova
među kojima je dugoročno i obuhvatnošću najznačajniji onaj koji se odnosi na održivost razvoja. Ovaj zahtjev posebno je naglašen ...kada je riječ o preduzećima, koji se smatraju ključnim izazivačima neravnoteže i zagađenja okruženja. Iz tog razloga, preduzeća današnjice moraju napraviti korjenite i sveobuhvatne
promjene u načinu vođenja poslovanja: kako u domenu definiranja strateških opredjeljenja i organizacijske kulture (sustava vrednota, normi i uvjerenja članova organizacije), načina proizvodnje i obavljanja poslovnih procesa, tako i u domenu utjecaja na okruženje te komuniciranja sa okruženjem općenito. U radu će biti ispitano na koje načine savremena preduzeća vrše potrebne promjene u funkciji
održivosti te kako preduzeća u BIH pokazuju svoje opredjeljenje za društveno odgovorno poslovanje kao i u kojoj mjeri su ta preduzeća angažirana na polju društveno odgovornog djelovanja.
Provider: - Institution: - Data provided by Europeana Collections- Achieving, maintaining, and strengthening competitive advantage is a key factor in the survival and success of the contemporary ...companies. The companies, by defining their mission, vision, and goals, and formulating their strategy based on this, strive to attain the above mentioned. The constant strategy component of contemporary companies involves continuous efforts to improve business. Continuous and operational improvement of business processes are the focus of many researchers – theoreticians and practitioners. In relation to their implementation, numerous management tools have been developed. The tool which has demonstrated high efficiency for the purpose of continuous improvement is the lean concept. Its essence is in the constant pursuit of cost reduction through the improvement of business processes and elimination of all forms of waste, but also in the improvement of knowledge, skills, and competencies of employees. Since the foundation of an effective management is the quality measurement process, in relation to the lean management, various methodologies and approaches to measuring its effects are being proposed and created. Some of them are related solely to lean business environment, while others are created as independent concepts. In the opinion of many experts, the system which emerged as the particularly suitable for the conditions of lean business environment and measurement of the effects of effort toward continuous improvement is Time-Driver Activity Based Costing - TDABC. TDABC system is considered as a kind of “financial thermometer” of the effects of lean concept application. It is a contemporary cost accounting and cost management system, which includes an improved methodology for cost accounting, based on time equations and time drivers. TDABC in the pursuit of a more precise determination of product costs, assigns them only the costs of really consumed capacity but not the costs of unused capacity, which are actually period costs. Given the frequency of the TDABC system application in terms of lean business environment, today there is more and more talk about the application of an integrated Lean TDABC approach. The integrated approach is based on the high compatibility and complementarity of the TDABC system and lean concept, and provides companies a number of strategic and operational benefits.- Postizanje, očuvanje i jačanje konkurentske prednosti predstavlja ključni faktor opstanka i uspešnosti poslovanja savremenih preduzeća. Preduzeća definišući svoju misiju, viziju i ciljeve, odnosno na bazi toga formulišući strategije, upravo teže da deluju u tom pravcu. Konstantna komponenta strategije savremenih preduzeća podrazumeva kontinuirane napore ka unapređenju poslovnih procesa (poslovanja). Kontinuirana, operativna unapređenja poslovnih procesa su u fokusu velikog broja istraživača – teoretičara i praktičara i u vezi sa njihovom realizacijom razvijeni su brojni upravljački instrumenti. Instrument koji je pokazao izuzetnu efikasnost za svrhe kontinuiranih unapređen ja je upravo lean koncept. Njegova suština je u kontinuiranoj težnji ka redukciji troškova kroz unapređenje poslovnih procesa i eliminisanje svih oblika nepotrebnih trošenja (rasipanja, gubitaka), ali i u unapređenju znanja, veština i kompetencija zaposlenih. Budući da osnovu efikasnog upravljanja čine kvalitetni procesi merenja, u vezi sa lean upravljanjem predlažu se i kreiraju različite metodologije i pristupi merenja njegovih efekata. Neke od njih se vezuju isključivo za lean poslovno okruženje, dok su druge nastale kao samostalni koncepti. Posebno pogodan za uslove lean poslovnog okruženja i merenje efekata napora ka kontinuiranim unapređenjima, prema mišljenju velikog broja stručnjaka, pojavio se obračun troškova po aktivnostima zasnovan na vremenu (Time-Driver Activity Based Costing - TDABC). TDABC sistem se smatra svojevrsnim finansijskim termometrom efekata primene lean koncepta. Reč je o savremenom sistemu obračuna i upravljanja troškovima, koji podrazumeva unapređenu metodologiju obračuna troškova, zasnovanu na jednačinama vremena i vremenskim uzročnicima troškova. Ovaj sistem obračuna u težnji ka što preciznijem utvrđivanju troškova proizvoda, istim dodeljuje samo troškove stvarno potrošenog kapaciteta a ne i troškove neiskorišćenog kapaciteta, koji zapravo imaju tretman troškova perioda. Imajući u vidu učestalost primene TDABC sistema u uslovima lean poslovnog okruženja, danas se sve više govori o primeni integrisanog Lean TDABC pristupa. Integrisani pristup je nastao na osnovama visoke kompatibilnosti i komplementarnosti TDABC sistema i lean koncepta, te pruža preduzećima brojne strategijske i operativne koristi.- All metadata published by Europeana are available free of restriction under the Creative Commons CC0 1.0 Universal Public Domain Dedication. However, Europeana requests that you actively acknowledge and give attribution to all metadata sources including Europeana
Provider: - Institution: - Data provided by Europeana Collections- The concept of Value Added Tax (VAT), which was established in the European
Union over four decades ago, was implemented in the ...Republic of Serbia at the
beginning of 2005, with the introduction of the Law on Value Added Tax. It
took a relatively short period of time (compared to the tradition enjoyed by
this form of tax in the EU), for VAT to gain the reputation of the most
lucrative tax (in narrow sense) revenue, participating with 30,28% in the
total amount of tax revenues obtained in 2011. The success of VAT collection
is owed to the levying mechanism in each stage of the turnover cycle (the
fractionated payment system), to its indirect character (the tax is
transferred to the final consumer who pays it through the price of goods and
services), to a relatively small number of taxpayers with a significant
participation in the total amount of tax revenues, but also to the advantages
it features from the aspect of its susceptibility to tax evasion in
comparison to its biggest competitor - retail sales tax. However, this does
not imply that this form of tax is utterly immune to tax evasion. What’s
more, the specificity of the leading VAT concept is not only favorable for
certain forms of evasion, but also stimulating. Namely, an integral part of
VAT’s modus operandi is the claim from the fisc. This is what makes it unique
and unlike any other tax form in modern tax systems. All it takes to collect
a claim is supplier’s invoice. It is easy to conclude that even superficial
knowledge of the leading VAT concept may seem intriguing (to say the least)
to a potential perpetrator to make an attempt at getting rich at the expense
of the treasury. Paradoxically, while VAT does feed the budget, it also
represents a channel for its discharge. Having in mind the dominant
participation of this type of tax in the structure of Serbia’s public
revenues, the growth tendency of the budget deficit, and alarming signals
(above all from EU countries) about the proportion of its evasion, the time
seems right to produce a thesis with an aim to identify and analyze the basic
forms of VAT fraud; to bring them into connection with the leading VAT
concept and also, to point to the possibilities at exchequer’s disposal when
fighting evasion, both in the context of the Acquis Communautaire and beyond
it. In the research of forms in which evasion of VAT appears, we relied on
the interview and content analysis methods. The basic reason for such
approach is that it is difficult to find reliable sources in this domain. The
existing literature provides only the starting point for further research. We
have reached relevant information via discussion and analysis of the
available documentation provided by tax bodies about the detected cases of
VAT fraud. Both normative and dogmatic methods were applied in order to
establish the fundamental principles of the European VAT. The
historical-legal method was also essential for understanding what made the
European legislator opt for the general, all-stage, indirect, economically
neutral consumption tax. Getting to know the fundamental principles of the
European VAT concept was crucial to answering several questions. First, can
the forms in which VAT fraud appears be related to its system
characteristics, and are the alternative approaches in the process of VAT
designing an appropriate solution for the evasion issue? Then, relying on the
comparative method, to what extent are the European and Serbian taxation
systems similar, whether the same forms of fraud may occur in the EU as well
as in Serbia and whether anti-evasion measures are mutually applicable? And
finally, can an efficient anti-evasion strategy be based on conventional
measures, or is a radical reform of the existing system inevitable? The same
methods were used to determine what initiated the establishment of
anti-evasion policy in the EU based on conventional measures, as well as how
ready are the member-states to implement system changes of the existing
Acquis Communautaire (the historical-legal method). The normative and
dogmatic methods were applied in the investigation of the reconcilability of
the proposed measures with the existing Acquis Communautaire. In addition,
the comparative method provided us with an insight into the experiences of
other countries in the implementation of anti-evasion measures. Based on the
given research, we have reached the following conclusions: 1. The specificity
of the leading VAT concept is favorable for certain forms of its evasion.
However, alternative approaches in the process of VAT designing are not an
acceptable solution for this issue. 2. The European and Serbian VAT models
are based on identical fundamental principles. The implications are: •that
member-states, as well as our country are threatened by the same evasion
forms, since those can most commonly be related to one of the system’s
characteristics. The exception are “carousel” and “chain” transactions in a
form specific for the EU territory; -that efficient European anti-evasion
policy measures are acceptable for the Serbian legislator and vice versa, as
long as they are in compliance with the Acquis Communautaire; -that
anti-evasion policy in Serbia can be based on a deviation from the
fundamental principles of the European VAT, but that would be a step back in
the process of harmonization of the Serbian legislation with Acquis
Communautaire. 3. The European Commission insists on an efficient
implementation of conventional measures. They are comprehensive and diverse,
in line with the basic principles of the European VAT legislation and the
existing legal framework. However, they do not eliminate the cause of the
problem, and precisely this is their “limited range” in comparison with
system measures, which are a superior solution. Unfortunately, prior
suggestions for the system change of VAT were either contrary to the
fundamental principles and/or had flaws which could not qualify them as
adequate options in the existing system. 4. Having in mind everything given
above, we firmly believe that Serbia should follow the EU path. Conventional
measures enable the treasury interest protection in various ways. The
experiences of member-states are directly available to tax administration
officers within a special program at the EU level. And finally, basing the
Serbian anti-evasion policy on the European model is compatible with the
process of harmonization of the Serbian and European law.- Koncept poreza na dodatu vrednost, koji je u Evropskoj uniji ustanovljen pre
više od četiri decenije, u Republici Srbiji je implementiran početkom 2005.
godine, Zakonom o porezu na dodatu vrednost. Za relativno kratko vreme (u
poređenju sa tradicijom koju ovaj poreski oblik uživa na području Evropske
unije), sa učešćem od 30,28% u ukupno ostvarenom poreskom prihodu u 2011.
godini, PDV je u Srbiji izborio titulu najizdašnijeg poreskog (u užem smislu)
prihoda. Uspeh u naplati PDV zahvaljuje mehanizmu ubiranja u svakoj fazi
prometnog ciklusa (sistem frakcione naplate), indirektnom karakteru (porez se
prevaljuje na krajnjeg potrošača koji ga plaća kroz cenu dobara i usluga),
relativno niskom broju poreskih obveznika sa značajnim učešćem u ukupno
ostvarenom poreskom prihodu, ali i prednostima, koje sa aspekta podložnosti
nezakonitoj poreskoj evaziji, poseduje u odnosu na najznačajnijeg konkurenta
– opšti porez na promet u maloprodaji. To, međutim, ne znači da je ovaj
poreski oblik u potpunosti imun na ovu pojavu. Štaviše, specifičnosti
vladajućeg koncepta poreza na dodatu vrednost ne samo da pogoduju određenim
oblicima nezakonite evazije, već je i podstiču. Naime, integralni deo modus
operandija poreza na dodatu vrednost je potraživanje prema fiskusu. Po tome
je on jedinstven i ne nalikuje ni jednom drugom poreskom obliku u savremenim
poreskim sistemima. Sve što je potrebno da se to potraživanje unovči jeste
račun dobavljača. Lako je zaključiti da već površno poznavanje vladajućeg
koncepta poreza na dodatu vrednost može, u najmanju ruku, delovati
intrigantno na potencijalnog V počinioca da se obogati na štetu fiskusa.
Paradoksalno, dok PDV puni budžet istovremeno je i modalitet za njegovo
pražnjenje. S obzirom na dominantno učešće ovog poreza u strukturi javnih
prihoda Srbije, trend porasta budžetskog deficita i alarmantne signale (pre
svega iz zemalja Evropske unije) o razmerama njegove evazije, čini se da smo
izabrali pravo vreme za izradu disertacije sa ciljem da identifikujemo i
analiziramo osnovne oblike nezakonite evazije PDV; da ih dovedemo u vezu sa
važećim konceptom PDV; i da ukažemo na mogućnosti koje fiskus ima na
raspolaganju pri suprotstavljanju evazionom postupanju, kako u kontekstu
komunitarnog zakonodavstva, tako i van njega. U istraživanju pojavnih oblika
nezakonite evazije poreza na dodatu vrednost oslonili smo se na metode
intervjua i analize sadržaja (raspoložive dokumentacije poreskih organa o
otkrivenim slučajevima nezakonite evazije PDV). Osnovni razlog za ovakav
pristup je teška dostupnost pouzdanih izvora u ovoj oblasti. Postojeća
literatura pruža tek polaznu osnovu za dalja istraživanja. Normativni i
dogmatički metodi primenjeni su u nastojanju da utvrdimo fundamentalne principe
evropskog PDV. I istorijsko-pravni metod bio je nezaobilazan kako bismo
shvatili šta je evropskog zakonodavca navelo da se opredeli upravo za opšti,
svefazni, indirektni, ekonomski neutralni porez na potrošnju. Spoznaja
fundamentalnih principa evropskog koncepta poreza na dodatu vrednost bila je
ključna u davanju odgovora na nekoliko pitanja. Najpre, mogu li se pojavni
oblici nezakonite evazije dovesti u vezu sa njegovim sistemskim
karakteristikama i da li su alternativni pristupi u procesu dizajniranja PDV
prikladno rešenje za problem evazije? Zatim, s osloncem na komparativni metod,
u kojoj se meri evropski i srpski sistem oporezivanja suštinski podudaraju i
da li su isti evazioni oblici obos
Provider: - Institution: - Data provided by Europeana Collections- Based on the needs of modern management to improve business operations in
terms of dynamic market changes, the scientific goal of ...the dissertation is
defined as the development of an integrated information system (IS) model and
enterprise process structure for the implementation of services of additional
operations by machinery of auxiliary (mining) machinery in coal production of
surface mines, given the increasing dependence of these services on
information and communication technologies. By the study, which is focused on
the relationship and interaction between IS and process structure of the
company’s sector/plant of auxiliary machinery (AM), an integrated model (IM)
was obtained, which includes the definition as a basis and framework of the
IM development and IM approach to the integration of business processes and
information systems. The object analysis of identified main company’s AM and
functional relationships of business processes and information systems has
resulted in defining a general conceptual model of IS of company’s AM and
logical IS architecture. Based on the process model, the IS model, and
requirements of a quality management system (QMS), an own approach to the
integration of business processes and information systems (IM access), the
logic IM model, with defined elements is defined: PPi business process, ISi
information system, PCi business objective (as input into the process and
output from the process - realized business objective), as well as the
feedback which is an improvement of the business processes and simultaneous
IS alignment with the change. By expanding the IM model for company’s AM, the
integrated enterprise model (IEM) is being introduced. By introducing IM into
the business environment in practice, the Planning, Design and Implementation
phases are defined, through which the PP and IS are simultaneously and
synchronized developed and introduced. The conducted experimental researches
within the AM of the company served as an IM check. Selected IM for Services
of additional operations and Technical maintenance of machinery of auxiliary
are presented – essential for the management of company’s AM. The services
cannot be stored and therefore the high availability and readiness of the
machine park is one of the critical success factors for the company’s AM. The
application of the implemented IM within the operational work of the
company’s AM has confirmed its managing value, as a tool which successfully
provides data and information to the management on key performance indicators
of business processes for real time business decision making.- Polazeći od potreba savremenog menadžmenta za unapređenjem poslovanja
preduzeća u uslovima dinamičnih promena tržišta, naučni cilj disertacije
definisan je kao razvoj integrisanog modela informacionog sistema (IS) i
procesne strukture preduzeća za realizaciju usluge pomoćnih radova mašinama
pomoćne (rudarske) mehanizacije u proizvodnji uglja na površinskom kopu, s
obzirom na sve veću zavisnost ovih usluga od informacionih i komunikacionih
tehnologija. Istraživanjem koje je usmereno na vezu i interakciju između IS i
procesne strukture sektora/pogona pomoćne mehanizacije (PM) preduzeća,
dobijen je Integrisani model (IM) koji obuhvata definisanje kako osnova i
okvira razvoja IM, tako i IM pristupa integraciji poslovnog procesa i podrške
informacionog sistema. Objektna analiza identifikovanih glavnih procesa PM
preduzeća i funkcionalnih veza poslovnih procesa i informacionih sistema,
rezultirala je definisanjem opšteg konceptualnog modela IS PM preduzeća i
logičke arhitekture IS. Na osnovu Procesnog modela, IS modela i zahteva
sistema upravljanja kvalitetom (Quality Management System-QMS) definisan je
sopstveni pristup integraciji poslovnog procesa i informacionog sistema (IM
pristup), logički IM model, sa definisanim elementima: poslovni proces PPi,
informacioni sistem ISi, poslovni cilj PCi (kao ulaz u proces i kao izlaz iz
procesa - realizovan poslovni cilj), kao i povratna sprega kojom se vrši
unapređenje poslovnog procesa i istovremeno usklađivanje IS sa promenom.
Proširenjem IM modela za PM preduzeća uvodi se Integrisani model preduzeća
(IMP). Uvođenjem IM u poslovno okruženje u praksi definisane su faze
Planiranja, Projektovanja i Implementacije kroz koje se PP i IS istovremeno i
sinhronizovano razvijaju i uvode. Sprovedena eksperimentalna istraživanja u
PM preduzeća poslužili su proveri IM. Prikazani su izabrani IM za Usluge
pomoćni radovi i Tehničko održavanje mašina pomoćne mehanizacije - ključni za
upravljanje PM preduzeća. Usluge se ne mogu skladištiti i zato je za PM
preduzeća jedan od kritičnih faktora uspeha visok stepen raspoloživosti i
gotovosti parka mašina. Primena implementiranog IM u operativnom radu u PM
preduzeća potvrdila je njegovu upravljačku vrednost, kao alatka koja
menadžmentu uspešno obezbeđuje podatke i informacije o indikatorima ključnih
performansi poslovnih procesa za donošenje poslovnih odluka u realnom
vremenu.- All metadata published by Europeana are available free of restriction under the Creative Commons CC0 1.0 Universal Public Domain Dedication. However, Europeana requests that you actively acknowledge and give attribution to all metadata sources including Europeana
Neminovan proces globalizacije nametnuo je nova pravila poslovanja među kojima je i društvena odgovornost. Danas se preduzeća više ne ocjenjuju samo na bazi finansijske dobiti nego i na bazi ...doprinosa prema široj društvenoj zajednici. Uveden je nov pristup mjerenja performansi preduzeća, baziran na principu ekonomske, ekološke i socijalne dimenzije. Dok se u svijetu preduzeća rangiraju na osnovu svoje društvene odgovornosti, veliki su izgledi da će u Bosni i Hercegovini društveno odgovorno poslovanje nametnuti ne pripremljena borba preduzeća za opstanak. Međutim, postavlja se pitanje mogućnosti implementacije društvene odgovornosti u bosanskohercegovačka preduzeća. Da bi utvrdili koliko je koncept društvene odgovornosti preduzeća moguće primijeniti u državi Bosni i Hercegovini, neophodno je analizirati prije svega podršku države u implementaciji ovog koncepta, stvaranje pozitivnog poslovnog ambijenta, te pravnu podlogu za primjenu DOP-a. Kako je riječ o jednoj širokoj i kompleksnoj tematici, cilj rada je upoznati uvaženi auditorij o ekonomskom i pravnom okviru za implementaciju društvene odgovornosti preduzeća u kompleksnoj državi Bosni i Hercegovini.
Kalkulacija je računski postupak kojim se iznalaze nabavne, prodajne i druge cijene. U proizvodnim preduzećima najveće značenje pridaje se kalkulaciji cijene koštanja i prodajne cijene izrađenih ...proizvoda, odnosno usluga. Zadatak kalkulacije sastoji se u uspostvaljanju tih cijena, ali ona ima i drugi isto toliko važan ili čak i mnogo važniji zadatak, a to je kontrola troškova i kontrola ekonomičnosti poslovanja. Izvršavanjem ovog drugog zadatka kalkulacija treba da pomogne nastojanja za povećanjem proizvodnosti i ekonomičnosti i za postizanjem racionalnosti poslovanja uopšte. Kalkulacija-izražavanje cijene koštanja predstavlja postupak raspoređivanja ukupnih troškova na nosioce. Cilj utvrđivanaja cijene koštanja jeste taj da se svaki proizvod optereti onim iznosom dijela troškova koje je svojom proizvodnjom prouzrokovao. Izračunavanje cijene koštanja proizvoda i usluga predstavlja bitnu aktivnost u preduzeću, jer se na taj način omogućuje orijentacija poslovanja prema tržišnim uslovima koje obuhvataju kako kupce, tako i konkurenciju.
Provider: - Institution: - Data provided by Europeana Collections- The transformation of national segmented financial markets into integrated parts of the global financial markets involves complex ...cross-border and cross-sectoral integration in which capital movements and financial services are key determinants. The corporate sector plays a major role in this process. The national financial market is a part of the national financial system. The basic function of the financial system is to transfer loanable funds from lenders (savins-surplus units) to borrowers (savings deficit units). In a situation where there are “well-functioning” financial markets, both lenders and borrowers in the markets made better off as a result of the existence of the markets, because lenders can indirectly invest in productive opportunities and get a return on their investment, and borrowers can undertake the investment. The flow of funds can be direct finance, as opposed to indirect finance whereby lenders channel their funds to ultimate borrowers via financial intermediaries. In this second case, savers may make deposit in saving of commercial banks, or they may buy secondary financial instruments issued by financial institutions.- All metadata published by Europeana are available free of restriction under the Creative Commons CC0 1.0 Universal Public Domain Dedication. However, Europeana requests that you actively acknowledge and give attribution to all metadata sources including Europeana
