Seminarski Rad Vrste Preduzeca

VISOKA TEHNOLOŠKA ŠKOLA STRUKOVNIH STUDIJA ŠABAC

SEMINARSKI RAD Predmet: Poslov! e"oom#"! Tem!: Vrste $red%&e'!

S!dr(!) *+

VRSTE PREDU,E-A *+*+ Uvod++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++. *+/+ Po)!m $red%&e'!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++. *+.+ Kr#ter#)%m# &! $odel% $red%&e'! +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++0 *+0+ O1l#2# or3!#&ov!)! $red%&e'!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++4 *+0+*+ Ort!5"o dr%6tvo ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++7 *+0+/+ Kom!d#to dr%6tvo ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++8 *+0+.+ A"2#o!rs"o dr%6tvo ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++*9 *+0+0+ Dr%6tvo s! o3r!#5eom od3ovoro6'% +++++++++++++++++++++++++++++++++++++++*9 *+0+4+ O1l#2# or3!#&ov!)! $red%&e'! % r!&v#)e#m tr(#6#m $r#vred!m!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++** /+ JAVNA PREDU,E-A /+*+ Po)!m )!vo3 $red%&e'!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++*. /+/+ O1l#2# or3!#&ov!)! &! o1!vl)!)e del!tost# od o$6te3 #teres!+++++++++*0 /+.+ Os#v!)e )!vo3 $red%&e'!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++*4 /+0+ C#l) os#v!)! # $oslov!)!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++* /+4+ Uslov# &! o1!vl)!)e del!tost# od o$6te3 #teres!++++++++++++++++++++++++++++++++*7 /++ Imov#!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++*. /+;+ Or3!# )!vo3 $red%&e'!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++*. /+7+ O$6t# !"t# # %$#s % re3#st!r++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++*0 /+8+ Os#v!5"! $r!v! # %l!3!)e "!$#t!l!++++++++++++++++++++++++++++++++++++++++++++++++++++++*0 /+*9+ R!s$odel! do1#t# # %!$re#rme++++++++++++++++++++++++++++++++++++++++++++++++++++++*4 /+*/+ N!"!d! &! "or#6'e)e do1!r! od o$6te3 #teres!+++++++++++++++++++++++++++++++*4 /+*.+ Ovl!6'e)! os#v!5! # o1e&1e<#v!)e &!6t#te o$6te3 #teres!++++++++++++++*4 /+*0+ Ostv!r#v!)e $r!v! ! 6tr!)"++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++*; ,!"l)%5!"++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++*7 L#ter!t%r!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++*8

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*+VRSTE PREDU,E-A

*+*+ Uvod Pr#vred! e mo(e d! $osto)# 1e& $red%&e'!+ U $r#vred!m! "o)e s% $ret?od#le ro1o@ov5!o)= dom!'#stv! s%= %3l!vom= 1#l! s!modovol)!= odoso $ro#&vod#l! &! se1e+ Al# ov!"!v !5# $ro#&vod)e #)e 1#o e>#"!s!+ Dr%6tvo )e ost!lo 1e& $redost# s$e2#)!l#&!2#)e= ! dom!'#stv! 1e& $redost# "o)e doos# r!&me!+ Pred%&e'! s% !st!l! "!d! s% dom!'#stv! $rest!l! d! 1%d% s!modovol)! # "!d! s% $o5el! d! $ro#&vode &! dr%3o3= odoso &! r!&me%+ Pred%&e'! !st!)% s! $o)!vom tr(#6e $r#vrede= "!d! s% dom!'#stv! $o5el! d! se s$e2#)!l#&%)% &! )ed% vrst% $ro#&vod)e # d! svo)e $ro#&vode r!&me)%)% ! tr(#6t%+ Sv!"o $red%&e'e )e or3!#&!2#)! l)%d# # sredst!v!= "o)# #m!)% &!)ed#5"# 2#l)+  Ne&!v#so od to3! d! l# $red%&e'e te(# ostv!r#v!)% $ro>#t! #l# >%"2#o#6e "!o e$ro>#to or#)et#s!o= osov# r!&lo3 !st!"! # $osto)!)! $red%&e'! )e $ove'!)e e>#"!sost#+ Pred%&e'e $redst!vl)! !)e>#"!s#)# o1l#" or3!#&!2#)e $r#vrede !"t#vost# # &!to )e  $red%&e'e osov! #st#t%2#)! sv!"e tr(#6e $r#vrede+

*+/+ Po)!m $red%&e'! Pred%&e'e )e osov# s%1)e"t tr(#6e $r#vrede= "o)# se %s$ost!vl)! "!o s!most!l! or3!#&!2#)! l)%d# # sredst!v! &! $ro#&vod)%= s odre
K!d! "!(emo d! )e $red%&e'e $r#vredo@$r!vo l#2e= to &!5# d! )e oo s!most!lo % $ro2es% $r#vre<#v!)! # % $r!vom $romet% s! ost!l#m s%1)e"t#m! dr%6tvee &!)ed#2e+

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 Privredno lice $red%&e'! !st!)e %dr%(#v!)em $r#vred#? l#5ost# 5l!ov! r!do3

"ole"t#v!= r!d# #&vr6!v!)! d!to3 &!d!t"! % $ro2es% dr%6tvee re$rod%"2#)e+  Pravno lice $red%&e'! #s$ol)!v! se % )e3ovom odos% "!"o $rem! 5l!ov#m! r!do3 "ole"t#v! t!"o # $rem! dr%3#m $red%&e'#m! # $rem! dr%6tveo) &!)ed#2#+ Is$%)!v!)e odre%"2#o#6e %s$ost!vl)!)em od3ov!r!)%'#? me<%so1#? odos! eleme!t! $ro#&vod)e= "o)# s% %s"l!#"ov!ost#= te % !1!v2# d!te vrste sredst!v! &! r!d # m!ter#)!l!+  Kvantitativna usklađenost  #&me<% eleme!t! $ro#&vod)e #s$ol)!v! se % od3ov!r!)%'o) sr!&mer# vel#5#e r!do3 "ole"t#v! s o1#mom sredst!v! &! $ro#&vod)%+ Vremenska usklađenost  eleme!t! $ro#&vod)e % $red%&e'% #s$ol)!v! se % o1e&1e
C#l)eve $red%&e'!= s!5#)!v!)% r!&ovrs# e"ooms"# # ee"ooms"# 2#l)ev#+ De>##s!)e 2#l)ev! $red%&e'! mor! d! odr!&# s%6t#% # r!&ovrsost )e3ovo3 1#'! "!o slo(eo3 e"ooms"o3 or3!#&m!+ Oo mor! d! %&me % o1&#r sve !s$e"te )e3ov#? #ter#? # e"ster#? me<%odos! "o)# odred%)% )e3ovo %"%$o $o!6!)e # $o#)% ! tr(#6t%+ C#l)ev# $red%&e'! $ro#&#l!&e #& )e3ov#? >%"2#)! % dr%6tv%= slo(eost# # %%tr!6)e str%"t%re+ Po6to odos# $red%&e'! s! o"r%(e)em #s% s!mo e"ooms"#= to se mor!)% o1%?v!t#t# # ee"ooms"# 2#l)ev# "o)e $red%&e'e ostv!r%)e svo)#m $oslov!)em # r!&vo)em+

ELEMENTI PREDU,E-A

RADNI KOLEKTIV

SREDSTVA ,A PROI,VODNJU

RE,ULTATI POSLOVANJA

Sl#"! *+ Elemet# $red%&e'!

0

ORANI,ACIJA

*+.+ Kr#ter#)%m# &! $odel% $red%&e'! Pro2es >%"2#o#s!)! s!vremee $r#vrede odv#)! se $re"o !"t#vost# vel#"o3  1ro)! r!&l#5#t#? $red%&e'!+ O! se me<%so1o mo3% r!&l#"ov!t# $rem!: "!r!"ter#st#"!m! $ro2es! r!d! 3r!
•

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Pred%&e'! se r!&l#"%)% # $rem! tome "o )e vl!s#" )#?ov#? sredst!v! &!  $ro#&vod)%+ U !6o) $r#vred#= $rem! odred1!m! ,!"o! o $red%&e'%= $osto)# dr%6tve!= me6ov#t!= $r#v!t!= &!dr%(! # dr(!v! svo)#!+ S?odo tome= $rem! svo)#s"#m o1l#2#m!= $o)!vl)%)% se # slede'# t#$ov# $red%&e'!: dr%6tve!= me6ov#t!=  $r#v!t! # dr(!v!+ • • • •

Osov# t#$ov# $red%&e'! $rem! svo)## d!t# s% >le"s#1#lo+ To"om )#?ovo3  $oslov!)! mo(e se do3od#t# d! sredstv! #l# deo sredst!v! $romee vl!s#"! # d! se t#me  $rome# # t#$ $red%&e'!+ N! $r#mer= %"ol#"o )edo dr%6tveo $red%&e'e lo6e $osl%)e= ostv!r# 3%1#t!"= e"o $r#v!to $red%&e'e mo(e % )e3! %lo(#t# sredstv!= omo3%'#t# m% d!  $re1rod# "r#&% # t#me 1# od dr%6tveo3 !st!lo me6ov#to $red%&e'e+ Vremeom ot"%$l)#v!)em ost!t"! dr%6tvee svo)#e oo mo(e $ost!t# # $r#v!to+ N!6! $r#vred! se %$r!vo !l!&# % >!&# tr!#)e@ $rome# svo)#s"e str%"t%re $red%&e'!+ Pored !vede#? "r#ter#)%m!= $red%&e'! se me<%so1o r!&l#"%)% # $rem! >orm# or3!#&ov!)!+ Mo3%'# o1l#2# or3!#&ov!)! $red%&e'! % sv!"o) $r#vred# $ose1o se de>##6% &!"os"#m !"t#m!+

*+0+ O1l#2# or3!#&ov!)! $red%&e'! Prem! ,!"o% o $red%&e'#m!= % !6o) $r#vred#= $red%&e'! mo3% 1#t# or3!#&ov!! % >orm# dr%6tv! l#2! #l# dr%6tv! "!$#t!l!+ U dr%6tv! l#2! se %1r!)!)% ort!5"o dr%6tvo # "om!d#to dr%6tvo= do" dr%6tv! "!$#t!l! 5#e dr%6tvo s! o3r!#5eom od3ovoro6'% # !"2#o!rs"o dr%6tvo+ Sv!"# od !vede#? or3!#&!2#o#? o1l#"! #m! svo)e "!r!"ter#st#"e+ Po 5em% se me<%so1o r!&l#"%)% dr%6tv! l#2! # dr%6tv! "!$#t!l!F

4

Dr%6tv! l#2! odl#"%)% $erso!l! svo)stv!= me<%so1o $o&!stvo # $overe)e 5l!ov!= #& 5e3! # $ro#&#l!&# $re%&#m!)e eo3r!#5ee od3ovorost# %"l)%5#v!)e 2elo"%$e #mov#e &! o1!ve&e dr%6tv!+ Smrt #l# #st%$!)e e"o3 5l!! dr%6tv! 1#to se odr!(!v!)% ! >%"2#o#s!)e dr%6tv!= mo3% dovest# do )e3ove l#"v#d!2#)e+ T!"o
Prem! ov#m "!r!"ter#st#"!m!= !"o $ose1# or3!#&!2#o# o1l#2# $o)!vl)%)% se:  ort!5"o sr%6tvo=  "om!d#to dr%6tvo=  dr%6tvo s! o3r!#5eom od3ovoro6'%=  !"2#o!rs"o dr%6tvo+ Vl!s#" sredstv! %& svo)#s"# r#&#" 1#r! # t#$ $red%&e'! &! "o)# sm!tr! d! 'e m% !)%s$e6#)e omo3%'#t# m!"s#m#&!2#)% do1#t#+ Sv!"# t#$ $red%&e'! #m! svo)! %#ver&!lo  $r#?v!'e! svo)stv!= "o)! 3! 5#e !tr!"t#v#m $od odreorm#6e % e"# dr%3# t#$ &! "o)# $ro2e# d! )e $ers$e"t#v#)#+  Pr# tr!s>orm!2#)# $red%&e'! #& )edo3 or3!#&!2#oo3 o1l#"! % dr%3# #)e eo$?oo vr6#t# l#"v#d!2#)% $osto)e'e3 $red%&e'!+

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OBLICI ORANI,OVANJA PREDU,E-A

DRUŠTVA LICA

DRUŠTVA KAPITALA

ORTAGKO DRUŠTVO

AKCIONARSKO DRUŠTVO

KOMANDITNO DRUŠTVO

DRUŠTVO SA ORANIGENOM ODOVORNOŠ-U

Sl#"! /+ O1l#2# or3!#&ov!)! $red%&e'!

*+0+*+ Ortačko društvo Ort!5"o dr%6tvo !st!)e %dr%(#v!)em dv! #l# v#6e >#"#? l#2!= % !mer# d! $od &!)ed#5"om >#rmom= %& eo3r!#5e% sol#d!r% od3ovorost sv#? 5l!ov! &! o1!ve&e dr%6tv!= o1!vl)!)% e"% $r#vred% del!tost+ U sl%5!)% e%s$e?! % $oslov!)% 2elo"%$! #mov#! sv#? 5l!ov! ovo3 dr%6tv! %l!&# % >od &! $o"r#v!)e $osto)e'#? o1!ve&!+ Gl!ov# %5estv%)% % do1#t# dr%6tv! # so6!)% 3%1#t!"! sr!&mero svo)#m %lo&#m! # % s"l!d% s! %3ovorom o os#v!)%+ To &!5# d! %"ol#"o >odov# $red%&e'! e 1# 1#l# dovol)# &! $o"r#'e $otr!(#v!)!= &! to 1# se "or#st#l! l#5! svo)#! 5l!ov! dr%6tv!+

*+0+/+ Komanditno društvo Kom!d#to dr%6tvo )e dr%6tvo "o)e se os#v! %3ovorom dv! #l# v#6e l#2! r!d# o1!vl)!)! del!tost# $od &!)ed#5"om >#rmom+ S$e2#>#5ost ovo3 dr%6tv! )e $odel! #mov#s"e od3ovorost# &! o1!ve&e dr%6tv!+ Od3ovorost )e %3ovorom re3%l#s!! t!"o d! e"ol#"o 5l!ov! od3ov!r!)% dr%6tv% 2elo"%$om svo)om #mov#om sol#d!ro eo3r!#5eo= $redst!vl)!)% 3! # %$r!vl)!)% )e3ov#m $oslov#m!+

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To s% t&v+ "om$lemet!r#+ Ost!l# 5l!ov# dr%6tv! od3ov!r!)% do v#s#e sredst!v! %lo(e#? % dr%6tvo= t)+ sol#d!ro o3r!#5eo+ O# se !&#v!)% "om!d#tor#+ Kom$lemet!r  mo(e 1#t# s!mo >#"o l#2e= ! "om!d#tor # >#"o # $r!vo l#2e+

*+0+.+ Akcionarsko društvo A"2#o!rs"o dr%6tvo )e dr%6tvo "o)e sredstv! &! os#v!)e # $oslov!)e $r#1!vl)! #&d!v!)em !"2#)!+ Os#v!5# !"2#o!rs"o3 dr%6tv! %tvr<%)% #&os sredst!v! "o)! s%  $otre1! &! os#v!)e # r!d dr%6tv! osov! 3l!v#2!+ Dr%6tvo se mo(e osov!t# ot"%$om sv#? !"2#)! $r#l#"om os#v!)! s#m%lt!o os#v!)e #l# %$%'#v!)em )!vo3  $o&#v! &! ot"%$ !"2#)! s%"2es#vo os#v!)e+ A"2#)! deo#2! )este ?!rt#)! od vredost#+ O! )e $otvrd! d! )e )e vl!s#" %lo(#o odre
*+0+0+ Društvo sa ograničenom odgovornošću Dr%6tvo s! o3r!#5eom od3ovoro6'% )e o1l#" $red%&e'! % "o)e se %dr%(%)e v#6e l#2! $r!v#? ##l# >#"#? s! 2#l)em d! $od &!)ed#5"om >#rmom= %& od3ovorost o3r!#5e% ! %!$red odreod+ Ulo&# os#v!5! e mor!)% 1#t# )ed!"#= ! osov% 5e3! 5l!ov# ovo3 dr%6tv! %!$red odre<%)% ste$e r#&#"! "o)# (ele d! $r#?v!te+ Dr%6tvo s! o3r!#5eom od3ovoro6'% )e $o !5#% or3!#&!2#)e # so6e)! r#&#"! !)1l#(e !"2#o!rs"om dr%6tv%+

7

M!<%t#m= &! r!&l#"% od )e3!= sv!"# od 5l!ov! #m! s!mo )ed! %lo3 # e mo(e 3! t!"o l!"o $reos#t# "!o 6to se $reose !"2#)e+ V#s#! %lo3! o1#5o odre<%)e %5e6'e % ostv!reo) do1#t#= "!o # ste$e $r!v! % %$r!vl)!)% dr%6tvom+ To se $ose1o de>##6e %3ovorom o os#v!)% dr%6tv!+

*+0+4+ Oblici organizovanja preduzeća u razvijenim trišnim privredama K!o osov# or3!#&!2#o# o1l#2# $red%&e'! % r!&v#)e#m tr(#6#m $r#vred!m!  )!vl)!)% se:  #o"os! $red%&e'!=  ort!5"! $red%&e'! #  "or$or!2#)e+  !nokosna preduzeća s% vl!s#6tvo )edo3 l#2! "o)e 2elo"%$om svo)om #mov#om

 $o"r#v! o1!ve&e $rem! $oslov#m $!rter#m! # dr(!v#+ Oo s!most!lo %$r!vl)!  $red%&e'em # &!$o6l)!v! )o6 e"ol#"o 5l!ov! $orod#2e #l# r!d#"!+ Ov!) t#$ $red%&e'! !)5e6'e se )!vl)! % o#m $r#vred#m del!tost#m! "o)e $o"r#v!)% sv!"odeve $otre1e 3r!
&!)ed#5"o3 ostv!r#v!)! $ro>#t!+ K!"o se do3ovor#t# &! o1!ve&e $red%&e'! de>##6e se %3ovorom o os#v!)% # mo3%'e )e d! od3ov!r!)% sol#d!ro 2elo"%$om svo)om #mov#om eo3r!#5eo= o3r!#5o do v#s#e %lo3! % $red%&e'e #l# "om1#ov!o e"o od ort!"! 2elo"%$om #mov#om ! ost!l# do v#s#e %lo3!+ U s"l!d% s! t#m odre<%)% se #  $r!v! ort!"! % %$r!vl)!)% $red%&e'em # r!s$odel# ostv!reo3 $ro>#t!+ Ort!5"! $red%&e'! sre'% se % sl#5#m o1l!st#m! "!o # #o"os! $red%&e'!= ! 5esto se >orm#r!)% # r!d#  $r%(!)! #tele"t%!l#? %sl%3! "os%lt!ts"e >#rme= !dvo"!ts"e "%'e # sl+  Korporacije deo#5"! dr%6tv! $r#"%$l)!)% "!$#t!l &! $oslov!)e em#tov!)em

deo#2!+ Vl!s#2# deo#2! s% s%vl!s#2# "or$or!2#)!= ! 1ro) deo#2! "o)#m! r!s$ol!(% odre<%)e )#?ov! % %$r!vl)!)% # %5e6'e % ostv!reo) do1#t#+ Kor$or!2#)e $osed%)% vel#"% >#!s#)s"% # $o#&vod% mo' # )#?ov! $r#vred! s!3! st!lo r!ste+ To #m omo3%'%)e d! 6#re svo)e $oslov!)e # 5esto $rer!st!)% 3r!#2e !2#o!l#? dr(!v!+ T!"o !st!)% m%lt#!2#o!le "om$!#)e 5#)! )e $r#vred! s!3! e"!d )!5! od mo3#? dr(!v!+

8

2. JAVNA PREDUZEĆA

/+*+ Po)!m )!vo3 $red%&e'! J!vo $red%&e'e se os#v! # $osl%)e % s"l!d% s! s!ve&#m &!"oom "o)#m se %re<%)e $r!v# $olo(!) $red%&e'!= "!o # &!"oom "o)#m se %re<%)e o1!vl)!)e del!tost# od o$6te3 #teres!+ Dr(!v# "!$#t!l % )!vom $red%&e'% $odel)e )e ! !"2#)e #l# %dele odrete # $r#rodo3 # te5o3 3!s! $romet! !>te # !>t#? der#v!t! (ele&#5"o3= $o6t!s"o3 # v!&d%6o3 s!o1r!'!)! tele"om%#"!2#)! #&d!v!)! sl%(1eo3 3l!s#l! Re$%1l#"e Sr1#)e #>orm#s!)! #&d!v!)! %d(1e#"! "or#6'e)!= %$r!vl)!)!= &!6t#te # %!$re<#v!)! do1!r! od o$6te3 #teres! vode= $%tev#= m#er!le s#rov#e= 6%me= $love re"e= )e&er!= o1!le=  1!)e= d#vl)!5= "!o # "om%!le del!tost#+ J!v! $red%&e'! se os#v!)% % o1l!st# #>r!str%"t%re= "om%!le del!tost#= %$r!vl)!)! do1r#m! od o$6te3 #teres!+ T!"oost!= r!ds"! 5#sto'!= #td+ ,1o3 $ose1o3 &!5!)! del!tost#= "!o )!v! $red%&e'! % dr(!vo) svo)## or3!#&ov!! s%: $red%&e'! &! (ele&#5"# # PTT s!o1r!'!)= Ele"tro$r#vred! Sr1#)e= N!>t! #d%str#)! Sr1#)e= Pred%&e'e &! odr(!v!)e # #&3r!d)% $%tev! # Pred%&e'e &! &!6t#t% # e"s$lo!t!2#)% 6%m!+

*9

Sl#"! .+ Bro) )!v#? $red%&e'! % 3r!dov#m! Sr1#)e

/+/+ O1l#2# or3!#&ov!)! &! o1!vl)!)e del!tost# od o$6te3 #teres! Del!tost od o$6te3 #teres! o1!vl)!)% )!v! $red%&e'!+ Del!tost od o$6te3 #teres! mo3% o1!vl)!t# # dr%3# o1l#2# $red%&e'!= deo $red%&e'! # $red%&et#"= % s"l!d% s! s!ve&#m &!"oom "o)#m se %re<%)e $r!v# $olo(!) $red%&e'!= &!"oom "o)#m se %re<%)e  $olo(!) $red%&et#"! # &!"oom "o)#m se %re<%)e o1!vl)!)e del!tost# od o$6te3 #teres!= "!d #m !dle(# or3! $over# o1!vl)!)e te del!tost#+ Dr%3# o1l#2# $red%&e'!= deo  $red%&e'! # $red%&et#" % o1!vl)!)% del!tost# od o$6te3 #teres! #m!)% #st# $olo(!) "!o #  )!vo $red%&e'e= %"ol#"o odred1!m! &!"o! #)e dr%3!5#)e $ro$#s!o+

/+.+ Os#v!)e )!vo3 $red%&e'! J!vo $red%&e'e os#v! Re$%1l#"! Sr1#)!+ Pr!v! os#v!5! ostv!r%)e Vl!d! Re$%1l#"e Sr1#)e+ J!vo $red%&e'e &! o1!vl)!)e "om%!le del!tost# #l# del!tost# od &!5!)! &! r!d or3!! )ed##2e lo"!le s!mo%$r!ve mo(e d! os%)e )ed##2! lo"!le s!mo%$r!ve= !"tom "o)# doos# s"%$6t#! )ed##2e lo"!le s!mo%$r!ve+ U sl%5!)% d! s"%$6t#e )ed##2! lo"!le s!mo%$r!ve e mo3% d! %s!3l!se !"t % #stovetom te"st% % &!"oom  $redv#
**

A"t o os#v!)% )!vo3 $red%&e'! $ored odred!1! %tvr
/+0+ C#l) os#v!)! # $oslov!)! J!vo $red%&e'e se os#v! # $osl%)e r!d#: * o1e&1e<#v!)! tr!)o3 o1!vl)!)! del!tost# od o$6te3 #teres! # %redo3 &!dovol)!v!)! $otre1! "or#s#"! $ro#&vod! # %sl%3! / r!&vo)! # %!$re<#v!)! o1!vl)!)! del!tost# od o$6te3 #teres! . o1e&1e<#v!)! te?#5"o@te?olo6"o3 # e"ooms"o3 )ed#stv! s#stem! # %s"l!
/+4+ Uslov# &! o1!vl)!)e del!tost# od o$6te3 #teres! J!v! $red%&e'!= dr%3# o1l#2# $red%&e'! # $red%&et#" mo3% d! ot$o5% o1!vl)!)e del!tost# od o$6te3 #teres! "!d !dle(# dr(!v# or3! %tvrd# d! s% #s$%)e# %slov# &! o1!vl)!)e te del!tost# % $o3led%: * te?#5"e o$reml)eost# / "!drovs"e os$oso1l)eost# . &!6t#te ! r!d% 0 &!6t#te # %!$re
*/

 U3ovor s!dr(# !ro5#to odred1e o: * r!d% # $oslov!)% $red%&e'!= odoso $red%&et#"! / $r!v#m! # o1!ve&!m! % $o3led% "or#6'e)! sredst!v! % dr(!vo) svo)## &! o1!vl)!)e del!tost# od o$6te3 #teres!= % s"l!d% s! &!"oom . o1!ve&!m! $red%&e'!= odoso $red%&et#"! % $o3led% o1e&1e<#v!)! %slov! &! "ot#%#r!o= %redo # "v!l#teto &!dovol)!v!)e $otre1! "or#s#"!  $ro#&vod! # %sl%3! 0 me<%so1#m $r!v#m! # o1!ve&!m! % sl%5!)% "!d! #s% o1e&1e
/+;+ Or3!# )!vo3 $red%&e'! Or3!# )!vo3 $red%&e'! )es%: * %$r!v# od1or= "!o or3! %$r!vl)!)! / d#re"tor= "!o or3! $oslovo%"2#)% !)d%(e )ed% 3od#%+ U$r!v# od1or )!vo3 $red%&e'! #m! delo"r%3 %$r!vo3 od1or! # s"%$6t#e= %tvr
/+7+ O$6t# !"t# # %$#s % re3#st!r  O$6t# !"t# )!vo3 $red%&e'! s% st!t%t # dr%3# o$6t# !"t# %tvr
*0

/+8+ Os#v!5"! $r!v! # %l!3!)e "!$#t!l! J!v! $red%&e'! # $red%&e'! s! ve'#s"#m %5e6'em dr(!vo3 "!$#t!l!= "o)! o1!vl)!)% del!tost od o$6te3 #teres!= mo3% osov!t# &!v#so dr%6tvo "!$#t!l! &! o1!vl)!)e del!tost# #& $redmet! svo3 $oslov!)! %tvr
/+*9+ R!s$odel! do1#t# # %!$re
/+**+ Prome! del!tost#= sed#6t! # >#rme J!vo $red%&e'e mo(e= $ored del!tost# &! 5#)e )e o1!vl)!)e osov!o= d! o1!vl)! # dr%3e del!tost# %& s!3l!sost os#v!5!+ Prome! sed#6t! # >#rme )!vo3 $red%&e'! vr6# se %& s!3l!sost os#v!5!= ! !5# %tvr
*4

/+*/+ N!"!d! &! "or#6'e)e do1!r! od o$6te3 #teres! J!v! $red%&e'!= dr%3# o1l#2# $red%&e'! # $red%&et#"= "!d! % o1!vl)!)% del!tost# od o$6te3 #teres! "or#ste do1r! od o$6te3 #teres!= $l!'!)% !"!d% &! "or#6'e)e t#? do1!r! % s"l!d% s! &!"oom "o)#m se %re<%)e o1!vl)!)e del!tost# od o$6te3 #teres!= odoso &!6t#t!= %!$re
/+*.+ Ovl!6'e)! os#v!5! # o1e&1e<#v!)e &!6t#te o$6te3 #teres! U sl%5!)% $oreme'!)! % $oslov!)% )!vo3 $red%&e'! # $red%&e'! s! ve'#s"#m %5e6'em dr(!vo3 "!$#t!l!= "o)e o1!vl)! del!tost od o$6te3 #teres!= os#v!5 mo(e  $red%&et# mere "o)#m! 'e o1e&1ed#t# %slove &! esmet!o >%"2#o#s!)e $red%&e'! # o1!vl)!)e del!tost# &! "o)e )e $red%&e'e osov!o= os#m !"o )e os#v!5"#m !"tom # &!"oom "o)#m se %re<%)e o1!vl)!)e del!tost# od o$6te3 #teres! dr%3!5#)e odre% odl%"% o 2e!m!= t!r#># s#stem # dr+= os#m ! odl%"% o 2e!m!  $ro#&vod! # %sl%3! "o)e s% ! s!ve&om #vo% 0 r!s$ol!3!)e $r#1!vl)!)e # ot%
4 !"t o o$6t#m %slov#m! &! #s$or%"% $ro#&vod! # %sl%3!  %l!3!)e "!$#t!l! ; st!t%se $romee 7 !"t o $ro2e# vredost# dr(!vo3 "!$#t!l! # #s"!&#v!)% to3 "!$#t!l! % !"2#)!m!= "!o # ! $ro3r!m # odl%"% o svo)#s"o) tr!s>orm!2#)# 8 dr%3e odl%"e= % s"l!d% s! &!"oom "o)#m se %re<%)e o1!vl)!)e del!tost# od o$6te3 #teres! # os#v!5"#m !"tom+ Ostv!r#v!)e o$6te3 #teres! % dr%3#m o1l#2#m! $red%&e'! "o)! o1!vl)!)% del!tost od o$6te3 #teres! &! Re$%1l#"%= odoso &! )ed##2% lo"!le s!mo%$r!ve #l# !%toom% $o"r!)#%= o1e&1e<%)e se d!v!)e s!3l!sost# Vl!de Re$%1l#"e Sr1#)e= odoso !dle(o3 or3!! )ed##2e lo"!le s!mo%$r!ve #l# !%toome $o"r!)#e %& s!3l!sost Vl!de Re$%1l#"e Sr1#)e !: * st!t%t / t!r#>% odl%"% o 2e!m!= t!r#># s#stem # dr+ os#m ! odl%"% o 2e!m!  $ro#&vod! # %sl%3! "o)e s% ! s!ve&om #vo% . dr%3e odl%"e % s"l!d% s! &!"oom "o)#m se %re<%)e o1!vl)!)e $o)ed#e del!tost# od o$6te3 #teres! # %3ovorom+

/+*0+ Ostv!r#v!)e $r!v! ! 6tr!)"  U )!vom $red%&e'% # dr%3#m o1l#2#m! $red%&e'! "o)# o1!vl)!)% del!tost od o$6te3 #teres! $r!vo ! 6tr!)" &!$osle# ostv!r%)% % s"l!d% s! s!ve&#m &!"oom "o)#m se %re<%)% %slov# &! or3!#&ov!)e 6tr!)"!= "ole"t#v#m %3ovorom # !"tom os#v!5!= odoso $oslod!v2! o m##m%m% $ro2es! r!d!+ U sl%5!)% d! se % )!vom $red%&e'%= odoso % dr%3om o1l#"% $red%&e'! "o)e o1!vl)! del!tost od o$6te3 #teres!= e o1e&1ede %slov# &! ostv!r#v!)e m##m%m!  $ro2es! r!d!= m##st!rstvo !dle(o &! o1l!st % o"v#r% "o)e )e t! del!tost= $red%&#m! eo$?ode mere= !"o o2e# d! mo3% !st%$#t# 6tete $osled#2e &! (#vot # &dr!vl)e l)%d# #l# )#?ov% 1e&1edost # 1e&1edost #mov#e #l# dr%3e 6tete eot"lo)#ve $osled#2e= # to: * %vo
*;

,!"l)%5!"  I& ovde !vedeo3 dol!&#mo do &!"l)%5"! d! )e $red%&e'e 1#t! 5##l!2 )edo3 dr%6tv! # dr(!ve= )ee sto$e r!&vo)! # e"ooms"e )!5#e # st!1#lost#+ Po %3led% ! r!&v#)ee &eml)e svet! # m# 1#smo s!d! % !6o) dr(!v# % vreme tr!#)e # $rome! % dr%6tv% tre1!l# d! svo)% $r#vred% # r!&vo) %smer#mo "! m!l#m # sred)#m $red%&e'#m!+ St#m%l#s!t# tre1! $rvestveo ml!de= !m1#2#o&e= $red%&#ml)#ve l)%de d! %smere svo)e s$oso1ost# ! >orm#r!)e #st#?+ M#sl#m d! 1# # dr(!v! mor!l! d! osm#sl# str!te3#)% %  $odst#2!)% os#v!)! # %!$rede)! m!l#? # sred)#? $red%&e'! "o)! s%tr! mo3% d! 1%d% os#o2# $r#vred#? !"t#vost#+ R!&#m ol!"6#2!m! # s%1ve2#)!m! d! #&!de % s%sret  $o"ret!)% !vede#? $red%&e'!+ Pro2es tr!#)e "o)# se em#ovo !me'e= ! $%t% do "o!5o3 2#l)!= $ro6le s% mo3e &eml)e s!d!6)e 5l!#2e EU= $! ot%d! #st# #)e m#mo#6!o # Sr1#)%+ Pr#vred! Sr1#)e )e to"om de2e#)! "ost!to %r%6!v!!+ Usled r!t#? e$r#l#"! del#m#5o #l# tot!lo %#6te# #d%str#)s"# o1)e"t# %& 3%1#t!" tr(#6t!= %slov#l# s% dr!st#5! $!d o1#m!  $ro#&vod)e+U %slov#m! "!d! $r#vred! Sr1#)e s!mo del#m#5o >%"2#o#6e= 1ro) e&!$osle#? se st!lo %ve'!v!= st!d!rd 3r!
*7

L#ter!t%r! •

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K#s#' S+= Perov#'@Jov!ov#' M+  "konomika preduzeća# principi i primena  Beo3r!ds"! $oslov! 6"ol!@ V#so"! 6"ol! str%"ov#? st%d#)!= Beo3r!d= /9*9  $akon o javnim preduzećima i obavljanju delatnosti od opšteg interesa + Q = + /4/999= /4/99/= *9;/994  *97/994 @ W+ Bo3d!ov#' D+= Iv!#6ev#' + Osnovi ekonomije  ,!vod &! %d(1e#"e # !st!v! sredstv!= Beo3r!d= /990 XXX+X#"#$ed#!+or3 XXX+s2r#1d+2om XXX+e2oom#st+2om XXX+em!3!&#+2o+Y%

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