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Značaj primjene komparativne metode vrednovanja poljoprivredne opreme

Author

Listed:
  • Popović, Slobodan
  • Đuranović, Dragan
  • Tošković, Jelena
  • Grublješić, Željko

Abstract

Istinito vrednovanje poljoprivredne opreme kojom upravlja menadžment poduzeća opći je standard realnog izvještavanja: vlasnika, osnivača poduzeća, lokalne samouprave (ukoliko je riječ o javnom poduzeću), kao i u drugim okolnostima (primjerice prilikom fuzioniranja ili spajanja poduzeća). Cilj rada je na temelju provednog istraživanja u poduzeću srednje veličine, koje se bavi poljoprivrednom djelatnošću u Republici Srbiji, doći do relevantnih zaključaka. Istraživanje je, po mišljenju autora, moguće primijeniti u većem broju, prije svega srednje velikih poljoprivrednih poduzeća na prostoru Srbije, ali i šire, na prostorima bivše Jugoslavije. Bitno olakšanje u primjeni pravilnog vrednovanja opreme poduzeća je kontinuirana harmonizacija i primjena Međunarodnih računovodstvenih standarda i Međunarodnih standarda financijskog izvještavanja u zemljama EU, ali i u zemljama koje žele ući u tu zajednicu.

Suggested Citation

  • Popović, Slobodan & Đuranović, Dragan & Tošković, Jelena & Grublješić, Željko, 2016. "Značaj primjene komparativne metode vrednovanja poljoprivredne opreme," Agroeconomia Croatica, Croatian Society of Agricultural Economists, vol. 6(1), pages 1-8, November.
    • Handle: RePEc:ags:csaeac:251843
    DOI: 10.22004/ag.econ.251843
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    Keywords

    Agribusiness; Agricultural Finance;

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