Sažetak U poslednje vreme, kako u teoriji tako i u praksi, sve se veća pažnja pridaje istraživanju uticaja nematerijalne aktive na performanse preduzeća. U kontekstu toga sagledava se i značaj nematerijalnih troškova, odnosno amortizacije nematerijalne aktive. Imajući to u vidu, u ovom radu se istražuje uticaj nematerijalnih troškova na performanse trgovinskih preduzeća u Srbiji. Zaključak je da su oni sve značajniji faktor performansi trgovinskih preduzeća u Srbiji. U prilog tome je činjenica

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... a je visoka korelacija između nematerijalnih troškova i prihoda od prodaje. Abstract There has been increased attention lately, both in theory and in practice, directed to investigating the impact of intangible assets on company performances. In this context, the importance of intangible costs, i.e. amortization of intangible assets, is also considered. Bearing this in mind, this paper examines the impact of intangible costs on the performance of trade companies in Serbia. The conclusion is that they are an increasingly important factor in the performance of trade companies in Serbia. In support of this, the fact is that there is a high correlation between intangible costs and sales revenues.