o:4881 NEPOHODNOST AFIRMACIJE FUNKCIJE KONTROLINGA U JAVNOM SEKTORU REPUBLIKE SRBIJE THE NEED TO AFFIRM THE CONTROLLING FUNCTION IN THE PUBLIC SECTOR OF THE REPUBLIC OF SERBIA en Sažetak: Savremeno poslovanje se odvija u turbulentnim uslovima koje odlikuju ubrzana dinamika i kompleksnost društvenih, ekonomskih i političkih procesa. U teoriji i praksi kontroling se pokazao kao adekvatna funkcija mogućeg prilagođavanja kompanija promenama. Upravo doprinos kontrolinga poboljšanju uspešnosti kompanija, ističe potrebu njegove implementacije u javnom sektoru, koji tradicionalno gledano sporije usvaja nova znanja i koncepte, u odnosu na privatni sektor. Posebno je ovaj problem izražen u zemljama u tranziciji, pa stoga ovaj rad želi da ukaže na neophodnost afirmacije funkcije kotrolinga u javnom sektoru Republike Srbije. Namera je istaći relevantna shvatanja i genezu razvoja kontrolinga, kao i svrsihodnost i mogućnosti primene kontrolinga. Sam proces uvođenja kontrolinga je kompleksan, jer u pravilu započinje jednostavnom željom da se proširi spektar poslovnih izvještaja, no svojim razvojem pokreće lančane reakcije i promene na mnogo širim segmentima sistema. Iz tog razloga je nepohodno da se kod nas afirmiše koncept kontrolinga, kao i prihvatanje osnovnih evropskih načela vezanih za slobodnu tržišnu utakmicu i strategiju, odnosno modernizaciju javnog sektora kao javnog servisa za građane, privredu i investitore. Abstract: Modern business takes place in turbulent conditions characterized by accelerated dynamics and complexity of social, economic and political processes. In theory and practice, controlling has proven to be an adequate function of possible adjustments to companies’ changes. It is precisely the contribution of controlling to improving the performance of companies, emphasizing the need for its implementation in the public sector, which traditionally slowly adopts new knowledge and concepts, in relation to 128 the private sector. Particularly, this problem is expressed in the countries in transition, and hence this paper wishes to point out the necessity of affirming the function of controlling in the public sector of the Republic of Serbia. The intention is to highlight the relevant understanding and developmental of controlling, as well as the purpose and ability of controlling applications. The process of introducing controlling is complex, as it usually starts with the simple desire to expand the range of business reports, but with its development it initiates chain reactions and changes in much wider segments of the system. For this reason, it is necessary for us to confirm the concept of controlling, as well as to accept the basic European principles related to the free market competition and the strategy or modernization of the public sector as a public service for citizens, businesses and investors. Ključne reči: javni sektor, kontroling, poslovne performanse, upravljanje Key words: public sector, controlling, business performance, management 2024-06-24T10:42:36.479Z 44 yes 46 Miroslav Čavlin Fakultet za ekonomiju i inženjerski menadžment u Novom Sadu 0000-0001-7465-7441 Pavle Počuč person 2018 application/pdf 384570 https://unilib.phaidrabg.rs/o:4881 no yes 16 70 92000001 2018 INOVAEDUCATION 2018 2 1 116 129 2018