Сажетак: У савременој малопродаји у свим секторима, што значи и хране, примењују се бројне савремене стратегије и технике пословања у функцији побољшања тржишних, пословних, финансијских и одрживих перформанси Једна од њих је и примена каизен концептајапанске филозофије пословања. Суштина каизен концепта је систематско мало "континуирано побољшање" процеса у циљу повећања продуктивности, побољшања квалитета производа / услуге, скраћивања времена (сервисирања купаца), редуцирања трошкова (роба и пословања), елиминисања расипања и креирања што веће вредности (кроз малопродајни ланац), посебно за купце. Спроведена истраживања примене каизен концепта у малопродаји хране, пре свега на Западу, показују значајна побољшања продуктивности, смањења трошкова и расипања, безбедности и здраве хране, као и унпаређења односа са купцима, што се позитивно одражава на остварење бољих тржишних, пословних, финансијских, и одрживих перформанси. С обзиром на то, а по угледу на глобалне, сви малопродајни ланци хране, посебно у земљама у развоју и транзицији треба, такође, да примењују каизен концепт у циљу остварења циљних профитних перформанси, уз максимално задовољење жеља и потреба купаца.У овом раду се, поред истицања емпиријског значаја, посебно указује и на специфичне подржавајуће концепте, иновационе методе пословања, континуираног побољшањакаизен методологије у малопродаји хране. Кључне речи: континуирано побољшање, каизен леан стратегије, иновације, редукција трошкова и расипања, каизен обрачун трошкова и буџет.
The analysis of the effects of applying the concept of sustainable development in retail has been attracting interest recently. In that context we have considered greenhouse gases emission in retail. This is achieved by using modern ecological technology in business-through the whole food value chain. The goal is to achieve the planned reductions of carbon dioxide in retail food, which positively reflects the overall performance of food retailers. This empirical research is mainly based on the analysis of the original sustainable reports officially disclosed by selected food retailers. These reports are now an integral part of the integrated reporting on performance of global food retailers. Having been universally important, harmonized regulations on sustainable retail food reporting are being increasingly applied as a data source for more efficient environmental management. In the future, this will enable the comparative analysis of the carbon dioxide emission of global and other food retailers.
The aim and purpose of this paper is to point out to the quality of financial performance and efficiency of food retailers in Serbia, as well as measures for improvement in the future, based on theoretical knowledge and empirical analysis using AHP-TOPSIS methods. The problem of analyzing the financial performance of all companies, which includes trading companies, is very topical, significant and complex. Consequently, mathematical methods and models have lately been increasingly used. With this insight in mind, this paper investigates the financial performance and efficiency of food retailers in Serbia using AHP and TOPSIS methods. Of all the observed optimization criteria (cost of goods sold, operating costs, gross margin and net profit), the most significant was the cost of goods sold. The most efficient food retailer in Serbia is Aman. The Mercator-S Company is inefficient. In order to improve the efficiency of food retailers in Serbia, it is necessary to apply the Western business models (private brand, multichannel sales, organic food sales and others), the concepts of strategic management accounting and to strengthen the digitalization of business.
efficiency productivity regional analysis DEA analysis window DEA Malmquist index productivity A P S T R A K T Vrlo je aktuelna i kontinuirano se istražuje problematika efikasnosti i totalne faktorske produktivnost u svim privrednim sektorima, što znači i u trgovinskom. Pri tom se u novije vreme sve više koristi DEA analiza, DEA prozor analiza, DEA Malmquist indeks produktivnosti, Fuzzy Topsis metoda i drugi matematički modeli i metode, pored statističke analize. Imajući to u vidu, u ovom radu se istražuje dinamika efikasnosti i totalne faktorske produktivnosti trgovinskih preduzeća u Srbiji po pojedinim regionima primenom DEA prozora analize i DEA Malmquist indeksa produktivnosti. Dobijeni rezultati istraživanja pokazuju da je znatno veća efikasnost i produktivnost trgovinskih preduzeća u regionima Srbija -Sever, Beogradski region, i Region Vojvodine nego u ostalim posmatranim regionima (Srbija -Jug, Region Šumadije i Zapadne Srbije i Region Južne i Istočne Srbije). U svim, a posebno u regionima Srbija -Jug, Region Šumadije i Zapadne Srbije i Region Južne i Istočne Srbije, potrebno je preduzeti odgovarajuće mere, pre svega što veća primena novih koncepata upravljanja troškovima, i informacione i komunikacione tehnologije u cilju unapređenja efikasnosti i produktivnosti trgovinskih preduzeća u budućnosti..
Lately, as it is known, considerable theoretical and practical attention has been dedicated to the problems of analysing the business efficiency of insurance companies, both worldwide and in particular countries. In view of this, the paper conveys a complex analysis of the 2016 business efficiency of insurance companies in the Republic of Serbia, using theoretical, methodological and empirical knowledge. Over 60% of Serbian insurance market is controlled by only three insurance companies. Out of the 16 insurance companies, 11 are inefficient. In order to improve their business, it is necessary, above all, to more efficiently manage their operating income and profits, by applying the "new business models" (i.e. cost management concepts, concepts of customer rotation, concept of sustainable development). This also applies to more efficient management of human capital. The significant role of employees in creating the added value for insurance companies in the Republic of Serbia. To this purpose (in order to increase efficiency), significant attention should be paid to life insurance, which has recorded a significant growth, year after year.
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