IMPACT OF ORGANIZATIONAL FAILURE OF RELEVANCE CONSOLIDATED BUDGET

Authors

  • Ivan Milojević University of Business Studies, Banja Luka
  • Milan Mihajlović Military Academy, University of Defense, Belgrade
  • Marko Cvijanović Thermal power plant "Nikola Tesla" A, Obrenovac

Keywords:

organizational structure, budget system, consolidation

Abstract

Financial concept of consolidated treasury account includes integration of basic factors of the business systems budget and other public funds. In this way established the relevance of the organizational structure of the system causes a systematic approach to fully satisfy the request. Normative conflict with the actual situation of the organization of the budget system causes partial financial coverage of budgetary positions and the actual non-compliance with the bookkeeping records.

Downloads

Download data is not yet available.

References

1. Bacoc, H., Jason, L. (2004): Modern Budgetary System, McGraw-Hill, Irwin.
2. Berber, N. (2009): Uticaj troškova i prihoda na dobit preduzeća u konditorskoj industriji, Ekonomika poljoprivrede, vol. 56, br. 4, str. 627-640, Beograd.
3. Milojević, I. (2007): Osnove budžetskog računovodstva, (ISBN 978-86-82791-35- 5), Univerzitet Braća Karić, Beograd.
4. Milošević, G., Kulić, M. (2011): Teorijske osnove i praktična iskustva prevaljivanja poreza sa osvrtom na poljoprivredu, Ekonomika poljoprivrede, vol. 58, br. 2, str. 281-297, Beograd.
5. Raičević, B. (2006): Javne fnansije, (ISBN 978-86-403-0914-1), Ekonomski fakultet, Beograd.
6. Đorđević, D. (2006): Mikroekonomija-savremen pristup, (ISBN 86-84613-56-2), Privredna akademija, Novi Sad.
7. Uredba o budžetskom računovodstvu, Službeni glasnik RS, br. 125/2003, 12/2006.
8. Uredba o primeni Međunarodnih računovodstvenih standarda za javni sektor, Službeni glasnik RS, br. 49/2010.
9. Zakon o računovodstvu i reviziji, Službeni glasnik RS, br. 46/2006, 111/2009.
10. Zakon o javnom dugu, Službeni glasnik RS, br. 61/2005, 107/2009.
11. Zako o javnim nabavkama, Službeni glasnik RS, br. 116/2008.
12. Zakon o budžetskom sistemu, Službeni glasnik RS, br. 54/2009, 73/2010, 101/2010.

Downloads

Published

2012-03-31

How to Cite

Milojević, I., Mihajlović, M., & Cvijanović, M. (2012). IMPACT OF ORGANIZATIONAL FAILURE OF RELEVANCE CONSOLIDATED BUDGET. Ekonomika Poljoprivrede, 59(1), 63–71. Retrieved from https://ea.bg.ac.rs/index.php/EA/article/view/595