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dc.contributor.advisorMalinić, Slobodan
dc.contributor.otherJablan-Stefanović, Radmila
dc.contributor.otherAntić, Ljilja
dc.contributor.otherSekerez, Vojislav
dc.creatorTodorović, Mirjana
dc.date.accessioned2016-01-05T13:03:43Z
dc.date.available2016-01-05T13:03:43Z
dc.date.available2020-07-03T15:02:47Z
dc.date.issued2013-06-03
dc.identifier.urihttp://eteze.kg.ac.rs/application/showtheses?thesesId=114
dc.identifier.urihttp://nardus.mpn.gov.rs/handle/123456789/3549
dc.identifier.urihttps://fedorakg.kg.ac.rs/fedora/get/o:167/bdef:Content/download
dc.description.abstractPostizanje, 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.sr
dc.description.abstractAchieving, 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.en
dc.formatapplication/pdf
dc.languagesr
dc.publisherУниверзитет у Крагујевцу, Економски факултетsr
dc.rightsopenAccessen
dc.sourceУниверзитет у Крагујевцуsr
dc.subjectLean preduzećasr
dc.subjectLean menadžmenten
dc.subjectLean upravljačko računovodstvosr
dc.titleObračun troškova po aktivnostima baziran na vremenu - instrument integrisanog upravljanja lean poslovnim procesimasr
dc.typedoctoralThesis
dc.rights.licenseBY-NC-ND
dcterms.abstractМалинић, Слободан; Секерез, Војислав; Јаблан-Стефановић, Радмила; Aнтић, Љиља; Тодоровић, Мирјана; Обрачун трошкова по активностима базиран на времену - инструмент интегрисаног управљања леан пословним процесима; Обрачун трошкова по активностима базиран на времену - инструмент интегрисаног управљања леан пословним процесима;
dc.identifier.fulltexthttp://nardus.mpn.gov.rs/bitstream/id/46520/Disertacija.pdf


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