Manage-management of agricultural company through monitoring of total cost of maintenance tractor

Abstract

The development of enterprises should be viewed through the level built his own style of organization and management. Management has an obligation to build a system of internal control within the regular and continuous operations. This company would have a higher degree of security in their work and operated to with as little real risk. It has long been sought for the way in which management will better control the company managed. In this paper, the basic setting is to be based on research and data presented show the importance of monitoring the overall maintenance costs of the tractor (through monitoring labor costs on maintenance of tractors and spare parts ISTIK giving a total value of maintenance costs) and the value that is in the business records of companies, or book value. The aim of this study was to highlight the importance of showing the total cost of maintenance of the tractor as part of the functioning of the company and any future management decisions.

Razvoj preduzeća treba posmatrati preko stepena izgrađenog sopstvenog stila organizacije i upravljanja. Menadžment ima obavezu da izgradi sistem internih kontrola u okviru redovnog i kontinuiranog poslovanja. Time bi preduzeće imalo veći stepen sigurnosti u svom radu, odnosno poslovalo bi uz što manje realnog rizika. Dugo se tragalo za načinom na koji će menadžment bolje kontrolisati preduzeće kojim upravlja. U ovom radu osnovna postavka je da se na osnovu istraživanja i prezentovanih podataka prikaže značaj praćenja ukupnih troškova održavanja traktora (preko praćenja troškova rada radnika na održavanju traktora i rezervnih delova istih koji daju ukupnu vrednost troškova održavanja) i vrednosti koja je u poslovnim knjigama preduzeća, odnosno knjigovodstvene vrednosti. Cilj ovog rada je bio da ukaže na značaj prikazivanja ukupnih troškova održavanja traktora u sklopu funkcionisanja preduzeća i eventualnih budućih odluka menadžmenta.