Industrija 2/2011 - Ekonomski institut

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V. P o z n a n i ć P r o b l e m i v r e d n o v a n j a m a t e r i j a l n e i m o v i n e p r e d u z e ć a Za prevazilaţenje teškoća koje se javljaju u postupku inventarisanja, neophodno je unaprediti sistem interne kontrole u preduzeću, što podrazumeva formulisanje odgovarajuće politike i definisanje postupaka kojima se ona sprovodi. Inventarisanje kao deo ovog sistema, kao i vrednovanje svih vrsta zaliha, trebalo bi da predstavljaju jednu od vaţnih komponenti poslovanja, kojom se mora upravljati prema savremenim standardima. 3. ZAKLJUĈAK Vrednovanje materijalne imovine preduzeća, prema zahtevima medjunarodnih raĉunovodstvenih standarda, doprinosi kvalitetu finansijskih izveštaja, jer se imovina u bilansu stanja iskazuje po fer vrednosti zasnovanoj na trţišnim cenama. Medjutim, u praksi se javlja niz problema u sprovodjenju tog postupka, koji su uglavnom uzrokovani nedostatkom kvalifikovanih procenitelja, nesredjenim evidencijama o imovini i teškoćama u primeni metodologije i standarda procene. Zbog toga se rezultati procene ĉesto ne mogu smatrati dovoljno pouzdanim, pa je, pored jaĉanja asocijacije profesionalnih procenitelja, koja bi se bavila edukacijom i sertifikovanjem, potrebno unaprediti kvalitet evidencija o imovini i sistem interne kontrole u preduzećima. S obzirom da najvaţnije metode procene zahtevaju korišćenje parametara koji su karakteristiĉni za razvijene trţišne privrede, one se kod nas primenjuju uz izvesne modifikacije i ograniĉenja. Daljim razvojem trţišne privrede u našoj zemlji biće, izmedju ostalog, stvorene mogućnosti za vrednovanje imovine u potpunosti prema metodologiji i medjunarodnim standardima procene. LITERATURA 310 1. American Society of Appraisers, Valuing Machinery and Equipment, Second Edition, USA, 2005 2. Appraisal Institute, The Appraisal of Real Estate, Twelfth Edition, USA, 2001 3. Armatys J., Askham P. and Green M., Principles of Valuation, EG Books, London, 2009 4. Damodaran A., Damodaran on Valuation, John Wiley & Sons, Inc., USA, 2006 5. Damodaran A., The Dark Side of Valuation, Prentice Hall, 2001 6. International Valuationn Standards, IVS Council, Seventh Edition, 2005 7. Koller T., Goedhart M., Wessels D., Valuation, McKinsey & Company, John Willey & Sons, Inc., 2010 8. Medjunarodni standardi finansijskog izveštavanja, Savez raĉunovodja i revizora, Beograd, 2009 9. Mellen, M.C. and Evans C.F., Valuation for M&A, JohnWiley & Sons, Inc., USA, 2010 10. Ogier T., Rugman J., Spicer L., The Real Cost of Capital, Prentice Hall, 2004
I n d u s t r i j a 2 / 2 0 1 1 . 11. Reilly R.F., Schweihs R.P., Valuing Intangible Assets, McCraw Hill, 1999 12. www.ivsc.org 13. www.iasb.org 311
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industrija časopis Ekonomskog inst
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