Ekonomski izazovi 9(17) https://phaidrabg.bg.ac.rs/o:29225 doi:10.5937/EkoIzazov2017089S Stevanović, Tatjana Antić, Ljilja Rastić, Amer All rights reserved application/pdf 589921 bytes info:eu-repo/semantics/article srp Specifičnost primene Throughput računovodstva u JIT poslovnom okruženju SPECIFICITY OF APPLICATION OF THROUGHPUT ACCOUNTING IN JIT BUSINESS ENVIRONMENT Ključne reči : Just in time, upravljačko računovodstvo, throughput računovodstvo. Keywords: Just in time, management accounting, throughput accounting. Sažetak: Kao jedno od obeležja savremenog dinamičnog poslovnog okruženja pojavljuje se JIT sistem poslovanja. JIT proizvodna filozofija posmatra kompletnu šemu poslovnih procesa, od nabavke sirovine, kroz njenu transformaciju u komponente do gotovog proizvoda koji preduzeće plasira na tržište. Pritom, obraća se velika pažnja na kontrolu mera performansi kao što su: vreme, troškovi, zalihe i kvalitet. Uspešno upravljanje preduzećem u ovakvim uslovima zahteva prikupljanje, merenje, klasifikovanje, obradu i distribuciju mase raznovrsnih informacija koje će biti relevantne i omogućiti bolji uvid u strategijsku i konkurentsku poziciju na tržištu. U JIT preduzećima je neophodan integralni pristup korišćenju finansijskih i nefinansijskih informacija za odlučivanje. Promene u područjima proizvodnje, upravljanja i organizacije prouzrokovale su odgovarajuća prilagođavanja u sistemima obračuna troškova, u cilju efektivnog i efikasnog korišćenja svih proizvodnih faktora. Shodno tome, usvojen je integrisani pristup upravljačkom računovodstvu, koncept Throughput računovodstva, zasnovan na osnovnim principima Teorije ograničenja. Mogućnosti Throughput računovodstva u pogledu obezbeđivanja informacija su tesno povezane sa kratkoročnim donošenjem odluka i upravljanjem performansama preduzeća. Pritom, odluke se donose na bazi throughput-a po jedinici ograničavajućeg faktora. Ovako koncipiran predmet rada treba da doprinese ostvarenju cilja koji se odnosi na istraživanje uticaja savremenog poslovnog okruženja na upravljanje preduzećem i računovodstveni sistem, a posebno na upravljačko računovodstvo. Abstract: JIT business system appears as one of the features of the modern dynamic business environment. JIT's production philosophy looks at a complete scheme of business processes, from the procurement of raw materials, through its transformation into components to the finished product that the company places on the market. In doing so, great attention is paid to the control of performance measures such as: time, cost, inventory and quality. Successful management of the company in such conditions requires the collection, measurement, classification, processing and distribution of a mass of diverse information that will be relevant and provide better insight into the strategic and competitive position in the market. In JIT companies, an integrated approach to the use of financial and non-financial information for decision-making is necessary. Changes in the areas of production, management and organization have caused appropriate adjustments in costing systems, in order to effectively and efficiently use all production factors. Consequently, an integrated approach to management accounting, the Throughput Accounting concept, based on the basic principles of Constraint Theory, was adopted. Throughput accounting capabilities in terms of providing information are closely related to short-term decision making and enterprise performance management. In doing so, decisions are made on the basis of throughput per unit of limiting factor. The concept of the paper conceived in this way should contribute to the achievement of the goal related to the research of the impact of the modern business environment on the management of the company and the accounting system, and especially on management accounting. 2020