SummaryCost accounting as a segment of an integrated accounting information system by generation of the relevant information provides significant support for both financial and managerial accounting. The above information represents the information base for decision making of internal and external users (management, investors, creditors and other stakeholders). In this paper a special attention is paid to contemporary systems of cost accounting, the application of which can be seen as an integral part of the effort undertaken in order to measure and control costs, since cost management is one of the indispensable elements to achieve, maintain and improve the competitiveness of enterprises. Having in mind the significant potential the Republic of Serbia has in the field of agricultural production, the aim of this paper is to highlight the challenges and specifics of cost management in the agribusiness complex enterprises. Hence, this paper discusses the modern systems of cost accounting as well as the cost management methods suited to the specific agricultural management activities, which could help to the local companies in efforts for share in the global agri-food products' market.
Ministarstvo poljoprivrede i zaštite životne sredine Republike Srbije, Beograd, SrbijaSažetak U radu je analizirana najnovija zakonska regulativa u oblasti podsticanja finansiranja poljoprivredne proizvodnje i ruralnog razvoja u Republici Srbiji.Zakonodavna politika u ovoj oblasti uslovljena je potrebom za uspostavljanjem tržišnih instrumenata i unapređenja segmenta finansiranja poljoprivrede i ruralnog razvoja, kao i potrebom za usklađivanjem sa EU zakonodavstvom i pravilima Svetske trgovinske organizacije.U Republici Srbiji je u pripremi ili na snazi set zakona čiji je cilj uspostavljanje instrumenata za finansiranje i upravljanje rizikom poslovanja u poljoprivrednom sektoru. Za oblast finansiranja poljoprivrede i ruralnog razvoja od najvećeg značaja su Zakon o podsticajima u poljoprivredi koji definiše uslove za ostvarivanje prava na subvencije, Zakon o finansiranju i obezbeđenju finansiranja poljoprivredne proizvodnje kao i Zakon o javnim skladištima za poljoprivredne proizvode i Nacrt zakona o robnim berzama. U istraživanju i analizi je korišćeno više metodoloških postupaka, kao što su metod istraživanja za stolom, metodi analize i sinteze, metod dedukcije i metodi deskriptivne statistike.U radu je zaključeno da je neophodno da se povećaju sredstava namenjana finansiranju ovih oblasti, kao i da prelazak na EU programe subvencija u oblasti finansiranja agrara i ruralnog razvoja treba prilagoditi domaćim potrebama.Ključne reči: poljoprivreda, upravljanje rizikom, finansiranje poljoprivrede, subvencije u poljoprivredi
Serbian honey producers are exposed to the increased international competition of recent years. To face up to the new changes, producers are progressively using diversification strategies, such as direct sales and production diversification. The direct sales strategy allows the producers to increase the product added value, while diversification aims to offer new products to the consumers. The aim of this paper is to analyse the honey marketing strategy of Serbian honey producers. The first part of the paper analyses the structure of production costs, production performances as well as the determinants of the honey supply. In the second part of the paper, analysis is focused on the determinants of direct sales. Finally, in the third part of the paper, diversification strategies are discussed. The data for this research has been obtained on the basis of a representative sample consisting of 84 Serbian honey producers interviewed in 2011 and 2012. The results show that the Serbian honey producers operate with more or less similar production costs and with production performances that do not differ significantly. They use direct marketing for two reasons: firstly, it affords personal contact with consumers, and secondly, they aim to decrease the transaction costs, thereby keeping a higher share of the product's final value. Offering new products to consumers is an attempt to create additional product demand.
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