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Rezime:Osnovni cilj ovog rada je ocena mogućnosti za efikasno širenje tržišta privatnih zdravstvenih osiguranja na teritoriji Republike Srbije, i socijalni i ekonomski impakt koji bi ekspanzija ovog tržišta imala. Dobro privatno zdravstveno osiguranje, njegova dobra saradnja i partnerstvo sa državnim zdravstvenim osiguranjem, kao i uklanjanje birokratskih prepreka za širenje tržišta privatnog zdravstvenog osiguranja, doprineće boljem zdravstvenom sistemu, boljim uslugama u zdravstvu, povećanju zdravlja, radnih sposobnosti, bogatstva, a samim tim i ekonomije i socijalne strukture cele države. Imajući u vidu činjenicu da obavezno zdravstveno osiguranje u Republici Srbiji ne može da pruži sve usluge svima, što je slučaj i u većini zemalja na svetu, javlja se potreba za uvođenjem alternativnih oblika zdravstvenog osiguranja. Privatno zdravstveno osiguranje kao jedna alternativa, polako ulazi u sistem zdravstevne zaštite Republike Srbije, sa mogućnošću daljeg razvijanja i dostizanja mnogo većih dimenzija.Ključne reči: zdravstveno osiguranje, privatno zdravstveno osiguranje, osiguravajuće kompanije.

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ResumeThe tendency of continuous compounding of business processes inevitably leads to application of increasingly complex instruments for the purposes of financial reporting in agribusiness. In this system the existential place and role of individual elements that alter the existing and acquire new functions comes into question. Balancing implies a regulated and consistent system in which every change leads to the creation of new relations and changing already established relationships. In this regard, in this paper we will focus on the place and role of tax balance in the group of special balances in agribusiness, as a very significant group of accounting instruments. Displaying information for users and situations in which they are used, balances gain their place in this classification.For the purposes of applying financial instruments, referring primarily to balances in agribusiness, it is necessary to know the way of their classification according to their functions. From this aspect, tax balance in agribusiness is a specific report, both in terms of its formal and material structure, which gives it the basis to belong to ordinary as well as special types of balances in agribusiness.

Abstract:In case of restrictive defense budget financing, efficient and effective use of funds is now more than ever becoming a crucial question in functioning of the Ministry of Defense and Serbian Armed Forces (MoD and SAF). Any investment in acquisition of arms and military equipment (AME) due to financial significance does not allow mistakes in decision making. Qualitative analysis of cost of assets through the entire programmed lifecycle is a complex multi-disciplinary and multi-criteria problem whose solving requires application of the model multi-criteria optimization. In our operational practice thus far, solving the said problems, there wasn't enough the model multi-criteria optimization so the optimal results were lacking. In this paper investment process of AME in the MoD and SAF was analyzed, from the point of cost treatment in the process, its flaws have been pointed out and a more comprehensive -integrated approach has been suggested.