EMPLOYEES’ PERCEPTIONS IN TRANSPORT COMPANIES REGARDING COST MANAGEMENT

Stefan Milojević; Miloš Milošević; Milica Simić

doi:10.59864/Oditor32503SM

Autori

Stefan Milojević Associate Professor, PhD, Educons University, Faculty of Business Economics, Sremska Kamenica, Serbia Author https://orcid.org/0000-0001-6240-6776
Miloš Milošević Assistant Professor, PhD, National Center for Corporate Education, Belgrade, Serbia Author https://orcid.org/0009-0008-1910-8536
Milica Simić Associate Professor, PhD, ALFA BK University, Belgrade, Serbia Author https://orcid.org/0000-0002-0652-3799

DOI:

https://doi.org/10.59864/Oditor32503SM

Ključne reči:

upravljanje, troškovi, transportna preduzeća, percepcije zaposlenih

Apstrakt

U savremenim poslovnim uslovima koje obeležavaju nacionalne i međunarodne ugovorne integracije i akvizicije, globalizacija ponude i potražnje za transportnim uslugama, izuzetno brz razvoj konkurencije usled pojave novih preduzeća iz zemalja koje tradicionalno nisu bile orijentisane ka međunarodnom transportu, kao i rast značaja naprednih softverskih alata, upravljanje troškovima dobija sve veću važnost. Menadžment transportnih preduzeća prepoznaje da se ključni mehanizam očuvanja konkurentske pozicije zasniva upravo na efikasnom upravljanju troškovima. Cilj ovog rada je da ispita percepcije zaposlenih u transportnim preduzećima u Srbiji u vezi sa upravljanjem troškovima. Rezultati istraživanja pokazuju da zaposleni prepoznaju značaj kontrole troškova, ali da nedostatak transparentnosti, obuke i međusektorske komunikacije ograničava njenu efikasnu primenu. Uočene su jasne razlike između menadžerskog i nemenadžerskog kadra, pri čemu menadžeri dosledno ostvaruju više skorove, što ukazuje da radna pozicija i blizina procesu odlučivanja značajno oblikuju percepcije o upravljanju troškovima.

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