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Razvoj i evaluacija modela za upravljanje performansama srednjih i velikih preduzeća

Development and evaluation of model for performance management of medium and large enterprises

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Author
Kovačević, Biljana R.
Mentor
Aleksić Mirić, Ana
Committee members
Janićijević, Nebojša
Stankić, Rade
Lončar, Dragan
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Abstract
Merenja u poslovnoj ekonomiji su oduvek privlačila pažnju akademske zajednice i prakse iz jednostavnog razloga i dobro poznate činjenice da se "ne može upravljati nečim što ne možemo izmeriti". Pitanje upravljanja performansama je važno za sva preduzeća, bez obzira na njihovu delatnost ili geografsko područje, ali se naročito afirmiše sa rastom preduzeća i njegovim razvojem. Povećanje veličine preduzeća, sazrevanje i širenje poslovanja suočava menadžment sa izazovom pouzdanosti informacija za donošenje ispravnih upravljačkih odluka. Referentna literatura prepoznaje značajan broj modela koji u fokusu imaju upravljanje performansama preduzeća, ali su istovremeno prisutna i brojna otvorena pitanja i neistražene specifičnosti. U skladu sa tim, u ovoj disertaciji se kao osnovno istraživačko pitanje postavlja analiza zastupljenosti koncepata i ključnih elemenata teorijskih modela upravljanja performansama u praksi srednjih i velikih preduzeća, sa osnovnim ciljem da se razvije novi model za u...pravljanje performansama srednjih i velikih preduzeća. Istraživanje je sprovedeno kombinovanim metodama - višestruka studija slučaja i anketno istraživanje. U višestrukoj studiji slučaja analizirana su četiri preduzeća, klasifikovana prema kriterijumima veličine i dužine iskustva u implementiranju nekog sistematičnog načina upravljanja performansama. Kvantitativno istraživanje je obuhvatilo 130 respondenata, u periodu od februara do juna 2018. godine i sprovedeno je na teritoriji Republike Srpske korišćenjem deskriptivne, eksplorativne i inferencijalne statističke analize. Najzad, da bi se utvrdila verodostojnost modela, sprovedeno je istraživanje ekspertskog mišljenja na osnovu izabranih deset kriterijuma. To je omogućilo identifikovanje kritičnih faktora izvodljivosti modela. Na osnovu teorijskog i empirijskog istraživanja razvijen je model za upravljanje performansama srednjih i velikih preduzeća (SOFI model), nazvan prema četiri aspekta koje obuhvata - strategijski, organizacioni, finansijski i informaciono–tehnološki aspekt.

Measurements in business economics have always attracted the attention of academia and practice for the simple reason and the well-known fact that "we cannot manage something we cannot measure." The issue of performance management is important for all businesses, regardless of their business or geographic area. It is especially affirmed with the growth of the company and its development. Increasing the size of the company, maturing and expanding business confronts management with the challenge of reliability of information to make the right management decisions. The reference literature recognizes a significant number of models that focus on enterprise performance management, but at the same time there are numerous open questions and unexplored specifics. Accordingly, this dissertation focuses on the analysis of the representation of concepts and key elements of theoretical models of performance management in the practice of medium and large enterprises, with the main goal of developin...g a new model for performance management of medium and large enterprises. The research was conducted by combined methods - multiple case study and survey. In a multiple case study, four companies were analyzed, classified according to size and length criteria for implementing some systematic way of managing performance. The quantitative survey included 130 respondents, from February to June 2018, and was conducted in the Republic of Srpska using descriptive, exploratory and inferential statistical analysis. Finally, to determine the credibility of the model, an expert opinion survey was conducted based on the ten criteria selected. This made it possible to identify critical model feasibility factors. Based on theoretical and empirical research, a model for performance management of medium and large enterprises (SOFI model) has been developed, named according to four aspects that it covers - strategic, organizational, financial and information-technological aspect. For each element of the model, it is possible to apply the relevant key performance indicators, which allow the Razvoj i evaluacija modela za upravljanje performansama srednjih i velikih preduzeća planned goals to be monitored and indicate the need to improve performance.

Faculty:
Универзитет у Београду, Економски факултет
Date:
25-02-2020
Keywords:
upravljanje performansama preduzeća / enterprise performance management / model for performance management / financial approach / strategic approach / organizational approach / information and technology approach / model za upravljanje performansama / finansijski pristup / strategijski pristup / organizacioni pristup / informaciono-tehnološki pristup
[ Google Scholar ]
Handle
https://hdl.handle.net/21.15107/rcub_nardus_17515
URI
http://eteze.bg.ac.rs/application/showtheses?thesesId=7656
https://fedorabg.bg.ac.rs/fedora/get/o:22812/bdef:Content/download
http://vbs.rs/scripts/cobiss?command=DISPLAY&base=70036&RID=16717065
https://nardus.mpn.gov.rs/handle/123456789/17515

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