IZRAŽAVANJE KORISTI INVESTICIONOG PROJEKTA NA GOTOVINSKOJ OSNOVI
Journal Title: EMC Review: Časopis za ekonomiju i tržišne komunikacije - Year 2018, Vol 8, Issue 1
Abstract
Ukoliko se želi realno sagledati proces investiranja i ocijeniti opravdanost investicionog projekta, neophodno je, s aspekta preduzeća ali i šire društvene zajednice, identifi kovati i analizirati efekte eksploatacije određene investicije. Ovim radom tretiraće se složena problematika donošenja adekvatnih investicionih odluka izražavajući korist investicionog projekta na gotovinskoj osnovi. Da bi se obezbijedila realizacija osnovnih strateških ciljeva preduzeća i time osigurao njegov rast i razvoj, neophodno je donijeti odluke kojima će preduzeće svoje investicione aktivnosti usmjeriti na investicione projekte čiji će efekti obezbijediti najveću rentabilnost ulaganja. S obzirom na složenost investicionih aktivnosti, materijalni značaj, vremensku distancu, ograničenost resursa, rizike i neizvjesnosti te ostale faktore uticaja, nameće se potreba upravlja nja investicionim projektima. Cilj ovog rada je da, analizirajući faze budžetiranja i metode koje se u tom procesu koriste za ocjenu rentabilnosti investicionih ulaganja, ukaže na značaj ovog procesa kao presudnog faktora u donošenju investicionih odluka.
Authors and Affiliations
Dijana Kremenović
Keywords
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- EP ID EP611071
- DOI 10.7251/EMC1802348K
- Views 88
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