Vol.4, No 2, 2007 pp. 119 - 128
UDC 341.9:340.137(4-672EU)
ACQUIS IMPLEMENTATION WITH REGARDS TO SYSTEM MANAGEMENT AND
MANAGEMENT ACCOUNTING TOWARDS EFFECTIVE MARKETING WITHIN THE EU FRAMEWORK
Neva Maher
Higher Education Centre, School of Business and Management, Novo mesto, Slovenia
The paper presents what counts as important to be fulfilled in the European Union in order for quality systems to work and processes already in progress when joining the European Union. First of all it is to build institutions and capacities at all levels and their system and management quality. It is not at all far off norms and legal obligations. That is why it is important to know good Acquis Communautaire and its basic principles. It is also important to give priority to substance over form; it is first of all very important principle regarding economic and social values in the EU framework. For economic and social values it is management which is accountable for bringing results – in public and in private sector. As there is always lack of resources it is up to the management to take care of system management: to build it up and implement it. The article will deal with system management, why it is obligatory and why in Acquis and why it is important. The article will also explain another management tool - management accounting system and why and for whom this instrument is so important.
IMPLEMENTACIJA ACQUISA S OSVRTOM NA UPRAVLJANJE SISTEMOM I
UPRAVLJAČKO RAČUNOVODSTVO U CILJU EFIKASNOG MARKETINGA UNUTAR OKVIRA EVROPSKE UNIJE
Rad iznosi šta se smatra bitnim za ostvarenje u Evropskoj Uniji s osvrtom na to kako će sistemi kvaliteta funkcionisati i procese već u progresu pri pridruživanju Evropskoj Uniji. Pre svega treba izgraditi institucije i kapacitete na svim nivoima i njihov sistem i upravljanje kvalitetom. To svakako uključuje norme i zakonske obaveze. Zato je važno dobro poznavati Acquis Communautaire i njegove osnovne principe. Takođe je bitno dati prednost suštini pre nego formi;to je pre svega veoma važan princip koji se odnosi na ekonomske i društvene vrednosti u okvirima Evropske Unije. Za ekonomske i društvene vrednosti menadžment je nadležan da da rezultate-u javnom i privatnom sektoru. Kako uvek postoji nedostatak resursa na menadžmentu je da vodi računa o upravljanju sistemom:da ga izgradi i implementira. U članku će biti reči o upravljanju sistemom, zašto je neophodan i zašto u Acquisu i zašto je važan. Članak će objasniti, takođe, drugo upravljačko sredstvo-upravljačko računovodstvo i za koga i zašto je ovaj instrument značajan.