ТЕХНИКЕ СТРАТЕГИЈСКОГ УПРАВЉАЊА ТРОШКОВИМА – СЛУЧАЈ РЕПУБЛИКЕ СРБИЈЕ
DOI:
https://doi.org/10.22190/TEME1702441JKljučne reči:
стратегијско управљачко рачуноводство, стратегијско управљање трошковима, трошковиApstrakt
У овом чланку аутори су анализирали ставове о техникама стратегијског управљања трошковима са аспекта величине, делатности и правне форме предузећа, као и ставове испитаника у зависности од остварења нето добитка или губитка у предузећу у коме су испитаници запослени. Истраживање је засновано на узорку од 33 предузећа из Републике Србије, а спроведено је на основу анкетних упитника. Резултати показују да је примена техника стратегијског управљања трошковима занемарљива, али да су испитаници свесни њихових потенцијалних користи. Поред тога, утврђено је да не постоје разлике између ставова испитаника о истим посматрано са раније наведених аспеката.
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