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  1. 2 ECONOMICS

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  1. 2 Bandur M.

  2. 1 Berberović Š.

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  1. 1 2016

  2. 1 2015

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1

Significance and Role of Small and Middle Entreprises in Economic Development

100%
Bandur M.
ECONOMICS
|
2016
|
vol. 4
|
issue 1
89-106
EN
Small and middle enterprises (SME) are becoming more and more the subject of interest in developed countries in which small and middle companies represent a factor of development. The developed countries of the word put SME into focus of their economic strategies and programs and- by concrete macro-economic measures- the aimed politics to SME has a direct impact to reduction on business costs and improvement of liquidation (thus, competitive position of SME), through tax bonds. However, BiH still does not develop tax politics and praxis of many developed countries, which causes a lack of attention and improvement of the sector of SME. This is what many research in BiH confirmed. The changes in social-economic system based on the market commerce create suitable conditions for development of various activities which should be profitable and keep up with the development, with continuous adaptation to constant changes on market, which gives the advantage to SME or, so called, small business. Such companies most often represent the collision of ownership, management and risk, so the knowledge and skill needed for successful management include a very wide range.
2

Prag Ekonomičnosti i Njegova Primjena u Poslovnoj Politici Preduzeća/ Economical Threshold and its Use in the Business Policies of Companies

63%
Berberović Š., Bandur M.
ECONOMICS
|
2015
|
vol. 3
|
issue 2
55-72
XX
U vođenju poslovne politike, poznavanje troškova, kao ulaznog elementa procesa reprodukcije i njihovog ponašanja u dinamici sukcesivnih procesa je od velikog značaja za kvalitet ekonomije preduzeća. Činjenica da se troškovi različito ponašaju u odnosu na stepen korišćenja kapaciteta, zahtjeva od menadžmenta preduzeća poznavanje zakonitosti u ponašanju troškova u dinamici procesa reprodukcije. U skladu s tim je uspješnost iznalaženja optimalnog stepena korišćenja kapaciteta, gdje se postiže maksimalna dobit. U tu svrhu koriste se metode utvrđivanja graničnih troškova, kao i minimalnog stepena korišćenja kapaciteta, te metod utvrđivanja tačke - praga ekonomičnosti.
EN
In the leading of business policies, familiarity with expenses, being the entering element in the reproduction process and their conduct in the dynamics of successive processes is of great importance for the quality of company economics. The fact that expenses vary in relation to the degree of using capacities requires from the management of company to be familiar with the legislation of expense conduct in the dynamics of reproduction process. In accordance with this is the success in finding an optimal degree of using capacity, where the maximal profit is gained. For this purpose, methods of establishing limit expenses are used, as well as the minimal degree of using capacities and the method of point determining - economical threshold.
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