NEMATERIJALNI TROŠKOVI TRGOVINSKIH PREDUZEĆA

Radojko Lukić, Dragana Vojteški Kljenak, Slavoljub Šljivić

Sažetak


U poslednje vreme, kako u teoriji tako i u praksi, sve se veća pažnja pridaje istraživanju uticaja nematerijalne aktive na performanse preduzeća. U kontekstu toga sagledava se i značaj nematerijalnih troškova, odnosno amortizacije nematerijalne aktive. Imajući to u vidu, u ovom radu se istražuje uticaj nematerijalnih troškova na performanse trgovinskih preduzeća u Srbiji. Zaključak je da su oni sve značajniji faktor performansi trgovinskih preduzeća u Srbiji. U prilog tome je činjenica da je visoka korelacija između nematerijalnih troškova i prihoda od prodaje.

Ključne reči


inovacije, kupci, brend, tehnologija, znanje

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