o:2188 Efekti primene savremenih metoda obračuna u malim i srednjim preduzećima Effects of application of modern calculation methods in SMEs sr Sažetak:Kompleksne i dinamične promene u okruženju generisale su i promene u preduzeću, što je impliciralo promene u strukturi troškova proizvodnje i načinu održanja konkuretnosti. U cilju preciznije identifikacije troškova dolazi do ubrzanog razvoja metoda upravljanja troškovima u funkciji poboljšanja konkuretnosti. Rad je baziran na analizi literature i prakse upravljanja troškovnom efikasnošću malih i srednjih preduzeća (u daljem tesktu: MSP) u cilju afirmacije informacionog spektra savremenih metoda upravljanja troškovima. Zbog geneze promena u današnjoj ekonomiji preduzeća, neophodno je na adekvatan i suptilan način upravljati troškovima, što podrazumeva primenu savremenih metoda. Spoznajom efekata snaga i slabosti savremenih metoda na što racionalniji i pouzdaniji način dolazi relevatnih i preciznih informacija o troškovima. Savremeno upravljanje troškovima ne zapostavlja u potpunosti tradicionalne metode, već afirmiše potrebu efikasnog izbora i kombinacije savremenih metoda upravljanja. Cilj rada je skrenuti pažnju na savremeni koncept upravljanju troškovima u MSP, te istaći domete informacionog spektra ključnih metoda upravljanja troškovima i koncept njihove optimalne kombinacije u cilju unapređenja konkurentske sposobnosti MSP. Abstract: Complex and dynamic changes in the environment have also generated changes in companies, in terms of changes in the structure of production costs and the way of maintaining competitiveness. For the purpose of more precise cost identification, we are witnesses of the accelerated development of cost management methods aimed at improving competitiveness. The work is based on the analysis of literature and practice of cost efficiency management in small and medium enterprises (hereinafter: SMEs) in order to promote the information spectrum of modern cost management methods. Due to constant changes in the today's economy of companies, it is necessary to manage costs in an adequate and subtle way, which implies the application of modern methods. Knowing the effects of strengths and weaknesses of modern methods, the most rational and reliable way is to get as much relevant and accurate information about costs as possible. Contemporary cost management does not completely neglect traditional methods, but affirms the need for the effective selection and a combination of modern management methods. The aim of the paper is to draw attention to the modern concept of cost management in SMEs, and to highlight the scope of the information spectrum of key cost management methods and the concept of their optimal combination in order to improve the competitiveness of SMEs. Ključne reči: menadžersko računovodstvo; upravljanje troškovima; savremene metode obračuna; konkurentnost Key words: managerial accounting / cost management / modern calculation methods / competitiveness 1552099 10.5937/etp1804069C 2023-06-01T07:55:44.057Z 44 yes 46 Miroslav Čavlin Fakultet za ekonomiju i inženjerski menadžment u Novom Sadu 0000-0001-7465-7441 Moamer Softić person Milan Mihajlović person 2018 application/pdf 434081 https://unilib.phaidrabg.rs/o:2188 no yes 16 70 92000006 Ekonomija:teorija i praksa 11 4 69 82 2018