{"id":3928,"date":"2026-07-23T03:09:04","date_gmt":"2026-07-23T01:09:04","guid":{"rendered":"https:\/\/kalkulacija.com\/wordpress\/ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli\/"},"modified":"2026-07-23T03:09:04","modified_gmt":"2026-07-23T01:09:04","slug":"ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli","status":"publish","type":"post","link":"https:\/\/kalkulacija.com\/wordpress\/ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli\/","title":{"rendered":"AI u Excelu 2026: pomo\u0107nik za ra\u010dunovo\u0111e ili rizik skriven u formuli?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">[:sr]Sadr\u017eaj[:en] Contents[:]<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #0d590e;color:#0d590e\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #0d590e;color:#0d590e\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kalkulacija.com\/wordpress\/ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli\/#Kako_tabela_%E2%80%9Erazume%E2%80%9D_obicno_pitanje\" >Kako tabela \u201erazume\u201d obi\u010dno \npitanje?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kalkulacija.com\/wordpress\/ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli\/#Realni_racunovodstveni_primeri\" >Realni ra\u010dunovodstveni \nprimeri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kalkulacija.com\/wordpress\/ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli\/#Boomer_perspektiva_veliki_rast_produktivnosti\" >Boomer \nperspektiva: veliki rast produktivnosti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kalkulacija.com\/wordpress\/ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli\/#Doomer_perspektiva_greske_halucinacije_i_pomeranje_poslova\" >Doomer \nperspektiva: gre\u0161ke, halucinacije i pomeranje poslova<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kalkulacija.com\/wordpress\/ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli\/#Prakticna_pravila_za_bezbedan_rad\" >Prakti\u010dna pravila za bezbedan \nrad<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kalkulacija.com\/wordpress\/ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli\/#Zakljucak_AI_predlaze_racunovoda_potvrduje\" >Zaklju\u010dak: AI \npredla\u017ee, ra\u010dunovo\u0111a potvr\u0111uje<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kalkulacija.com\/wordpress\/ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli\/#References\" >References<\/a><\/li><\/ul><\/nav><\/div>\n<p>Ve\u0161ta\u010dka inteligencija vi\u0161e nije odvojena od svakodnevnog rada u<br \/>\ntabelama. Microsoft Copilot u Excelu i Google Gemini u Sheets<br \/>\nomogu\u0107avaju korisniku da postavi pitanje obi\u010dnim jezikom, zatra\u017ei<br \/>\nanalizu podataka ili opi\u0161e formulu koju \u017eeli. Nezavisni generatori<br \/>\nformula nude sli\u010dnu pomo\u0107 \u010dak i kada organizacija nema pristup ugra\u0111enim<br \/>\nAI funkcijama.<\/p>\n<p>Za ra\u010dunovo\u0111e i Excel profesionalce u Srbiji najva\u017enije pitanje nije<br \/>\nda li AI ume da napi\u0161e formulu. Va\u017enije je da li razumemo gde takva<br \/>\nformula mo\u017ee da u\u0161tedi vreme, a gde njen neproveren rezultat mo\u017ee da<br \/>\nnapravi ozbiljan problem.<\/p>\n<h3 id=\"kako-tabela-razume-obi\u010dno-pitanje\"><span class=\"ez-toc-section\" id=\"Kako_tabela_%E2%80%9Erazume%E2%80%9D_obicno_pitanje\"><\/span>Kako tabela \u201erazume\u201d obi\u010dno<br \/>\npitanje?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ovi alati koriste obradu prirodnog jezika i modele ma\u0161inskog u\u010denja<br \/>\nda bi tekstualni zahtev povezali sa strukturom tabele. Model prepoznaje<br \/>\nnameru korisnika, nazive kolona, raspolo\u017eivi kontekst i o\u010dekivanu<br \/>\noperaciju, pa zatim predla\u017ee formulu ili tekstualni odgovor.<br \/>\nIstra\u017eivanja ovog postupka opisuju zadatak kao prevo\u0111enje upita<br \/>\nprirodnim jezikom u izvr\u0161ivu formulu, pri \u010demu je kontekst tabele va\u017ean<br \/>\nza ta\u010dan rezultat <a href=\"https:\/\/arxiv.org\/html\/2402.14853v1\">[18]<\/a><br \/>\n<a href=\"https:\/\/arxiv.org\/abs\/2402.14853\">[19]<\/a>.<\/p>\n<p>Umesto ru\u010dnog sklapanja vi\u0161e uslova, korisnik mo\u017ee da napi\u0161e:<\/p>\n<ul>\n<li>\u201ePrika\u017ei nepla\u0107ene fakture kojima je rok istekao.\u201d<\/li>\n<li>\u201eIzra\u010dunaj mar\u017eu po kupcu.\u201d<\/li>\n<li>\u201eProna\u0111i mesece u kojima su rashodi znatno odstupili.\u201d<\/li>\n<li>\u201eObjasni za\u0161to ova formula vra\u0107a gre\u0161ku.\u201d<\/li>\n<li>\u201eNapravi pregled prodaje po poslovnim jedinicama.\u201d<\/li>\n<\/ul>\n<p>Copilot mo\u017ee da tra\u017ei trendove, odstupanja i sa\u017eetke, kao i da<br \/>\npredla\u017ee formule, izvedene tabele i grafikone <a\nhref=\"https:\/\/support.microsoft.com\/en-us\/office\/get-insights-about-numerical-data-with-copilot-in-excel-52d97339-86c0-431c-b46c-e7b07b2898dd\">[1]<\/a><br \/>\n<a\nhref=\"https:\/\/support.microsoft.com\/en-us\/office\/generate-formula-rows-and-columns-with-copilot-in-excel-d866d926-9791-4e5f-be2a-c6dd9e587a47\">[3]<\/a>.<br \/>\nGemini u Sheets tako\u0111e mo\u017ee da strukturira podatke, generi\u0161e formule i<br \/>\nvizuelizacije i identifikuje klju\u010dne nalaze <a\nhref=\"https:\/\/support.google.com\/docs\/answer\/14218565?hl=en\">[7]<\/a> <a\nhref=\"https:\/\/workspace.google.com\/resources\/spreadsheet-ai\/\">[8]<\/a>.<\/p>\n<p>Ipak, AI ne \u201ezna\u201d knjigovodstvo na na\u010din na koji ga zna odgovorni<br \/>\nra\u010dunovo\u0111a. On generi\u0161e verovatan odgovor na osnovu zahteva i konteksta.<br \/>\nZbog toga uverljivo napisana formula nije automatski ispravna<br \/>\nformula.<\/p>\n<h3 id=\"realni-ra\u010dunovodstveni-primeri\"><span class=\"ez-toc-section\" id=\"Realni_racunovodstveni_primeri\"><\/span>Realni ra\u010dunovodstveni<br \/>\nprimeri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Pretpostavimo da tabela sadr\u017ei kolone <code>Prihod<\/code> i<br \/>\n<code>Dobit<\/code>. Na zahtev \u201eizra\u010dunaj profitnu mar\u017eu, ali ozna\u010di<br \/>\nredove bez prihoda\u201d, AI bi mogao da predlo\u017ei:<\/p>\n<p><code>=IF([@Prihod]=0,\"Proveri\",[@Dobit]\/[@Prihod])<\/code><\/p>\n<p>Za povezivanje \u0161ifre partnera sa kontom iz pomo\u0107ne tabele predlog bi<br \/>\nmogao da bude:<\/p>\n<p><code>=XLOOKUP([@SifraPartnera],Partneri[Sifra],Partneri[Konto],\"Nije pronadjeno\")<\/code><\/p>\n<p>Za zbir otvorenih stavki odre\u0111enog kupca mogao bi da ponudi formulu<br \/>\nzasnovanu na <code>SUMIFS<\/code>.<\/p>\n<p>To su korisni nacrti, ali ne i potvr\u0111ene knjigovodstvene \u010dinjenice.<br \/>\nPotrebno je proveriti kolone, tipove podataka, prazne \u0107elije, duplikate,<br \/>\nznakove iznosa i poslovna pravila. Microsoft izri\u010dito preporu\u010duje<br \/>\nstandardne Excel funkcije za prora\u010dune kod kojih su presudni ta\u010dnost i<br \/>\nponovljivost <a\nhref=\"https:\/\/support.microsoft.com\/en-us\/office\/copilot-function-5849821b-755d-4030-a38b-9e20be0cbf62\">[5]<\/a>.<\/p>\n<h3 id=\"boomer-perspektiva-veliki-rast-produktivnosti\"><span class=\"ez-toc-section\" id=\"Boomer_perspektiva_veliki_rast_produktivnosti\"><\/span>Boomer<br \/>\nperspektiva: veliki rast produktivnosti<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Optimisti\u010dan pogled je jednostavan: AI uklanja veliki deo mehani\u010dkog<br \/>\nrada, ali ostavlja stru\u010dnjaku kontrolu. Iskusni ra\u010dunovo\u0111a mo\u017ee br\u017ee da<br \/>\nnapravi po\u010detnu formulu, objasni nasle\u0111eni radni fajl ili istra\u017ei<br \/>\nneuobi\u010dajene promene bez dugog ru\u010dnog filtriranja.<\/p>\n<p>Posebna korist postoji kod slo\u017eenih radnih svezaka koje je napravio<br \/>\nneko drugi. Copilot mo\u017ee da objasni logiku postoje\u0107e formule, dok<br \/>\nnezavisni alati nude generisanje i obja\u0161njavanje formula, a pojedini i<br \/>\nVBA ili Apps Script koda <a\nhref=\"https:\/\/support.microsoft.com\/en-us\/topic\/understand-formulas-with-copilot-in-excel-7838fb47-7309-4dac-ba7a-8080cb75ee06\">[2]<\/a><br \/>\n<a href=\"https:\/\/gptexcel.uk\/\">[12]<\/a> <a\nhref=\"https:\/\/ajelix.com\/tools\/excel-formula-generator\/\">[14]<\/a>. Tako<br \/>\nAI postaje ubrziva\u010d: prvi nacrt pravi ma\u0161ina, a kona\u010dnu odluku donosi<br \/>\nprofesionalac.<\/p>\n<p>To mo\u017ee da pomeri ra\u010dunovo\u0111e od ru\u010dnog procesiranja ka tuma\u010denju<br \/>\npodataka i savetodavnom radu. Izvori iz profesije upravo takav hibridni<br \/>\nmodel opisuju kao pravac razvoja: stru\u010dnjak zadr\u017eava ra\u010dunovodstvene<br \/>\nosnove i profesionalno rasu\u0111ivanje, ali koristi digitalne alate za ve\u0107i<br \/>\nkapacitet <a\nhref=\"https:\/\/www.cpa.com\/sites\/cpa\/files\/2025-06\/2025_AI_in_Accounting_Report.pdf\">[15]<\/a><br \/>\n<a\nhref=\"https:\/\/avpcap.com\/closing-the-books-on-the-past-the-future-of-accounting-in-the-age-of-ai\/\">[20]<\/a>.<\/p>\n<h3\nid=\"doomer-perspektiva-gre\u0161ke-halucinacije-i-pomeranje-poslova\"><span class=\"ez-toc-section\" id=\"Doomer_perspektiva_greske_halucinacije_i_pomeranje_poslova\"><\/span>Doomer<br \/>\nperspektiva: gre\u0161ke, halucinacije i pomeranje poslova<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Pesimisti\u010dan scenario po\u010dinje kada korisnik prihvati odgovor zato \u0161to<br \/>\nzvu\u010di stru\u010dno. Generativni modeli mogu da proizvedu samouveren, ali<br \/>\nneta\u010dan sadr\u017eaj, \u0161to NIST naziva konfabulacijom ili halucinacijom <a\nhref=\"https:\/\/airc.nist.gov\/docs\/NIST.AI.600-1.GenAI-Profile.ipd.pdf\">[17]<\/a><br \/>\n<a\nhref=\"https:\/\/docs.modulos.ai\/frameworks\/nist-ai-rmf\/generative-ai-profile\">[21]<\/a>.<br \/>\nU tabeli to mo\u017ee biti pogre\u0161an opseg, izostavljen uslov, neta\u010dno<br \/>\npovezivanje partnera ili analiza zasnovana na nepotpunim podacima.<\/p>\n<p>Postoji i rizik od preteranog oslanjanja na automatizaciju. Ako se<br \/>\npo\u010detni poslovi sve vi\u0161e automatizuju, mla\u0111i zaposleni mogu izgubiti<br \/>\npriliku da kroz osnovne zadatke razviju znanje potrebno za kasniju<br \/>\nkontrolu slo\u017eenijih rezultata <a\nhref=\"https:\/\/www.becker.com\/blog\/cpe\/risks-of-ai-in-accounting-what-every-accounting-professional-needs-to-know\">[16]<\/a><br \/>\n<a\nhref=\"https:\/\/www.accountingtoday.com\/news\/a-big-year-for-ai-in-accounting\">[22]<\/a>.<br \/>\nAI zato mo\u017ee da promeni raspodelu poslova, ali ne uklanja potrebu za<br \/>\nstru\u010dnim obrazovanjem.<\/p>\n<p>Privatnost je jo\u0161 ozbiljnija tema. Knjigovodstvene tabele \u010desto<br \/>\nsadr\u017ee poverljive podatke klijenata, zaposlenih i poslovnih partnera.<br \/>\nTakav sadr\u017eaj ne treba unositi u javne ili neodobrene AI servise.<br \/>\nOrganizacija mora da proveri uslove obrade podataka, dozvole pristupa i<br \/>\npravila dobavlja\u010da <a\nhref=\"https:\/\/www.becker.com\/blog\/cpe\/risks-of-ai-in-accounting-what-every-accounting-professional-needs-to-know\">[16]<\/a><br \/>\n<a\nhref=\"https:\/\/www.pwc.com\/us\/en\/tech-effect\/ai-analytics\/responsible-ai-in-finance.html\">[23]<\/a>.<\/p>\n<p>Poslovne verzije Gemini servisa nude za\u0161tite prema kojima se<br \/>\nWorkspace sadr\u017eaj i upiti ne koriste za obuku modela bez dozvole, a<br \/>\npristup prati postoje\u0107a korisni\u010dka ovla\u0161\u0107enja <a\nhref=\"https:\/\/support.google.com\/docs\/answer\/14615114?hl=en\">[24]<\/a> <a\nhref=\"https:\/\/support.google.com\/a\/answer\/15706919?hl=en\">[25]<\/a>.<br \/>\nMe\u0111utim, uslovi se razlikuju u eksperimentalnim programima i kod<br \/>\ndodataka tre\u0107ih strana, gde mogu va\u017eiti posebne politike <a\nhref=\"https:\/\/workspace.google.com\/marketplace\/app\/ai_for_sheets_gemini_gpt\/736558611562\">[26]<\/a><br \/>\n<a href=\"https:\/\/support.google.com\/docs\/answer\/14218565\">[27]<\/a> <a\nhref=\"https:\/\/support.google.com\/docs\/answer\/16959434?hl=en\">[28]<\/a>.<\/p>\n<h3 id=\"prakti\u010dna-pravila-za-bezbedan-rad\"><span class=\"ez-toc-section\" id=\"Prakticna_pravila_za_bezbedan_rad\"><\/span>Prakti\u010dna pravila za bezbedan<br \/>\nrad<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol type=\"1\">\n<li>Koristite samo alate koje je organizacija odobrila.<\/li>\n<li>Po\u010dnite sa anonimizovanim ili probnim podacima.<\/li>\n<li>U zahtevu navedite ta\u010dne nazive tabela, kolona i poslovnih<br \/>\nuslova.<\/li>\n<li>Proverite formulu na nekoliko ru\u010dno izra\u010dunatih primera.<\/li>\n<li>Dokumentujte upit, predlo\u017eenu formulu i osobu koja je izvr\u0161ila<br \/>\nkontrolu.<\/li>\n<li>Ne koristite AI rezultat kao jedini dokaz za finansijsko<br \/>\nizve\u0161tavanje.<\/li>\n<li>Pre uvo\u0111enja proverite licencu, nalog, region, verziju proizvoda i<br \/>\nadministratorska pode\u0161avanja.<\/li>\n<\/ol>\n<p>Kod Copilota mogu biti potrebni podr\u017ean format fajla, \u010duvanje na<br \/>\nOneDrive ili SharePoint lokaciji, uklju\u010den AutoSave i automatsko<br \/>\nizra\u010dunavanje <a\nhref=\"https:\/\/learn.microsoft.com\/en-us\/answers\/questions\/5790067\/copilot-365-not-writing-into-excel\">[29]<\/a><br \/>\n<a\nhref=\"https:\/\/support.microsoft.com\/en-us\/excel\/copilot\/frequently-asked-questions-about-copilot-in-excel\">[6]<\/a>.<br \/>\nPojedine Gemini mogu\u0107nosti tako\u0111e zavise od plana, jezika, regiona i<br \/>\nadministratorske dostupnosti <a\nhref=\"https:\/\/support.google.com\/docs\/answer\/16959434?hl=eN\">[30]<\/a> <a\nhref=\"https:\/\/support.google.com\/docs\/answer\/15877199?hl=en_SE\">[10]<\/a>.<\/p>\n<h3 id=\"zaklju\u010dak-ai-predla\u017ee-ra\u010dunovo\u0111a-potvr\u0111uje\"><span class=\"ez-toc-section\" id=\"Zakljucak_AI_predlaze_racunovoda_potvrduje\"><\/span>Zaklju\u010dak: AI<br \/>\npredla\u017ee, ra\u010dunovo\u0111a potvr\u0111uje<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>AI u Excelu i Google Sheets nije ni \u010darobni knjigovo\u0111a ni beskorisna<br \/>\nigra\u010dka. Najvredniji je kao pomo\u0107nik za istra\u017eivanje podataka, izradu<br \/>\nprvog nacrta formule i obja\u0161njavanje postoje\u0107ih tabela. Najopasniji<br \/>\npostaje kada njegov izlaz dobije status proverene \u010dinjenice bez stru\u010dne<br \/>\nkontrole.<\/p>\n<p>Za ra\u010dunovodstvene timove u Srbiji razuman model je \u201e\u010dovek u petlji\u201d:<br \/>\nAI ubrzava, ali odgovorni profesionalac proverava podatke, poslovnu<br \/>\nlogiku, formulu i kona\u010dan rezultat <a\nhref=\"https:\/\/www.cpa.com\/sites\/cpa\/files\/2025-06\/2025_AI_in_Accounting_Report.pdf\">[15]<\/a><br \/>\n<a\nhref=\"https:\/\/www.finra.org\/rules-guidance\/guidance\/reports\/2026-finra-annual-regulatory-oversight-report\/gen-ai\">[31]<\/a>.<br \/>\nU tom odnosu produktivnost mo\u017ee da raste, a profesionalno rasu\u0111ivanje<br \/>\nostaje tamo gde mora biti \u2014 kod ra\u010dunovo\u0111e.<\/p>\n<hr \/>\n<h2 id=\"references\"><span class=\"ez-toc-section\" id=\"References\"><\/span>References<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol type=\"1\">\n<li><a\nhref=\"https:\/\/support.microsoft.com\/en-us\/office\/get-insights-about-numerical-data-with-copilot-in-excel-52d97339-86c0-431c-b46c-e7b07b2898dd\"\nclass=\"uri\">https:\/\/support.microsoft.com\/en-us\/office\/get-insights-about-numerical-data-with-copilot-in-excel-52d97339-86c0-431c-b46c-e7b07b2898dd<\/a><\/li>\n<li><a\nhref=\"https:\/\/support.microsoft.com\/en-us\/topic\/understand-formulas-with-copilot-in-excel-7838fb47-7309-4dac-ba7a-8080cb75ee06\"\nclass=\"uri\">https:\/\/support.microsoft.com\/en-us\/topic\/understand-formulas-with-copilot-in-excel-7838fb47-7309-4dac-ba7a-8080cb75ee06<\/a><\/li>\n<li><a\nhref=\"https:\/\/support.microsoft.com\/en-us\/office\/generate-formula-rows-and-columns-with-copilot-in-excel-d866d926-9791-4e5f-be2a-c6dd9e587a47\"\nclass=\"uri\">https:\/\/support.microsoft.com\/en-us\/office\/generate-formula-rows-and-columns-with-copilot-in-excel-d866d926-9791-4e5f-be2a-c6dd9e587a47<\/a><\/li>\n<li><a\nhref=\"https:\/\/learn.microsoft.com\/en-us\/answers\/questions\/5564201\/excel-copilot-function-not-available\"\nclass=\"uri\">https:\/\/learn.microsoft.com\/en-us\/answers\/questions\/5564201\/excel-copilot-function-not-available<\/a><\/li>\n<li><a\nhref=\"https:\/\/support.microsoft.com\/en-us\/office\/copilot-function-5849821b-755d-4030-a38b-9e20be0cbf62\"\nclass=\"uri\">https:\/\/support.microsoft.com\/en-us\/office\/copilot-function-5849821b-755d-4030-a38b-9e20be0cbf62<\/a><\/li>\n<li><a\nhref=\"https:\/\/support.microsoft.com\/en-us\/excel\/copilot\/frequently-asked-questions-about-copilot-in-excel\"\nclass=\"uri\">https:\/\/support.microsoft.com\/en-us\/excel\/copilot\/frequently-asked-questions-about-copilot-in-excel<\/a><\/li>\n<li><a href=\"https:\/\/support.google.com\/docs\/answer\/14218565?hl=en\"\nclass=\"uri\">https:\/\/support.google.com\/docs\/answer\/14218565?hl=en<\/a><\/li>\n<li><a href=\"https:\/\/workspace.google.com\/resources\/spreadsheet-ai\/\"\nclass=\"uri\">https:\/\/workspace.google.com\/resources\/spreadsheet-ai\/<\/a><\/li>\n<li><a href=\"https:\/\/workspace.google.com\/products\/sheets\/\"\nclass=\"uri\">https:\/\/workspace.google.com\/products\/sheets\/<\/a><\/li>\n<li><a href=\"https:\/\/support.google.com\/docs\/answer\/15877199?hl=en_SE\"\nclass=\"uri\">https:\/\/support.google.com\/docs\/answer\/15877199?hl=en_SE<\/a><\/li>\n<li><a href=\"https:\/\/support.google.com\/docs\/answer\/15820999?hl=en-GB\"\nclass=\"uri\">https:\/\/support.google.com\/docs\/answer\/15820999?hl=en-GB<\/a><\/li>\n<li><a href=\"https:\/\/gptexcel.uk\/\"\nclass=\"uri\">https:\/\/gptexcel.uk\/<\/a><\/li>\n<li><a href=\"https:\/\/www.formulabot.com\/excel-ai\"\nclass=\"uri\">https:\/\/www.formulabot.com\/excel-ai<\/a><\/li>\n<li><a href=\"https:\/\/ajelix.com\/tools\/excel-formula-generator\/\"\nclass=\"uri\">https:\/\/ajelix.com\/tools\/excel-formula-generator\/<\/a><\/li>\n<li><a\nhref=\"https:\/\/www.cpa.com\/sites\/cpa\/files\/2025-06\/2025_AI_in_Accounting_Report.pdf\"\nclass=\"uri\">https:\/\/www.cpa.com\/sites\/cpa\/files\/2025-06\/2025_AI_in_Accounting_Report.pdf<\/a><\/li>\n<li><a\nhref=\"https:\/\/www.becker.com\/blog\/cpe\/risks-of-ai-in-accounting-what-every-accounting-professional-needs-to-know\"\nclass=\"uri\">https:\/\/www.becker.com\/blog\/cpe\/risks-of-ai-in-accounting-what-every-accounting-professional-needs-to-know<\/a><\/li>\n<li><a\nhref=\"https:\/\/airc.nist.gov\/docs\/NIST.AI.600-1.GenAI-Profile.ipd.pdf\"\nclass=\"uri\">https:\/\/airc.nist.gov\/docs\/NIST.AI.600-1.GenAI-Profile.ipd.pdf<\/a><\/li>\n<li><a href=\"https:\/\/arxiv.org\/html\/2402.14853v1\"\nclass=\"uri\">https:\/\/arxiv.org\/html\/2402.14853v1<\/a><\/li>\n<li><a href=\"https:\/\/arxiv.org\/abs\/2402.14853\"\nclass=\"uri\">https:\/\/arxiv.org\/abs\/2402.14853<\/a><\/li>\n<li><a\nhref=\"https:\/\/avpcap.com\/closing-the-books-on-the-past-the-future-of-accounting-in-the-age-of-ai\/\"\nclass=\"uri\">https:\/\/avpcap.com\/closing-the-books-on-the-past-the-future-of-accounting-in-the-age-of-ai\/<\/a><\/li>\n<li><a\nhref=\"https:\/\/docs.modulos.ai\/frameworks\/nist-ai-rmf\/generative-ai-profile\"\nclass=\"uri\">https:\/\/docs.modulos.ai\/frameworks\/nist-ai-rmf\/generative-ai-profile<\/a><\/li>\n<li><a\nhref=\"https:\/\/www.accountingtoday.com\/news\/a-big-year-for-ai-in-accounting\"\nclass=\"uri\">https:\/\/www.accountingtoday.com\/news\/a-big-year-for-ai-in-accounting<\/a><\/li>\n<li><a\nhref=\"https:\/\/www.pwc.com\/us\/en\/tech-effect\/ai-analytics\/responsible-ai-in-finance.html\"\nclass=\"uri\">https:\/\/www.pwc.com\/us\/en\/tech-effect\/ai-analytics\/responsible-ai-in-finance.html<\/a><\/li>\n<li><a href=\"https:\/\/support.google.com\/docs\/answer\/14615114?hl=en\"\nclass=\"uri\">https:\/\/support.google.com\/docs\/answer\/14615114?hl=en<\/a><\/li>\n<li><a href=\"https:\/\/support.google.com\/a\/answer\/15706919?hl=en\"\nclass=\"uri\">https:\/\/support.google.com\/a\/answer\/15706919?hl=en<\/a><\/li>\n<li><a\nhref=\"https:\/\/workspace.google.com\/marketplace\/app\/ai_for_sheets_gemini_gpt\/736558611562\"\nclass=\"uri\">https:\/\/workspace.google.com\/marketplace\/app\/ai_for_sheets_gemini_gpt\/736558611562<\/a><\/li>\n<li><a href=\"https:\/\/support.google.com\/docs\/answer\/14218565\"\nclass=\"uri\">https:\/\/support.google.com\/docs\/answer\/14218565<\/a><\/li>\n<li><a href=\"https:\/\/support.google.com\/docs\/answer\/16959434?hl=en\"\nclass=\"uri\">https:\/\/support.google.com\/docs\/answer\/16959434?hl=en<\/a><\/li>\n<li><a\nhref=\"https:\/\/learn.microsoft.com\/en-us\/answers\/questions\/5790067\/copilot-365-not-writing-into-excel\"\nclass=\"uri\">https:\/\/learn.microsoft.com\/en-us\/answers\/questions\/5790067\/copilot-365-not-writing-into-excel<\/a><\/li>\n<li><a href=\"https:\/\/support.google.com\/docs\/answer\/16959434?hl=eN\"\nclass=\"uri\">https:\/\/support.google.com\/docs\/answer\/16959434?hl=eN<\/a><\/li>\n<li><a\nhref=\"https:\/\/www.finra.org\/rules-guidance\/guidance\/reports\/2026-finra-annual-regulatory-oversight-report\/gen-ai\"\nclass=\"uri\">https:\/\/www.finra.org\/rules-guidance\/guidance\/reports\/2026-finra-annual-regulatory-oversight-report\/gen-ai<\/a><\/li>\n<\/ol>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;3928&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;[:sr] Ocenite [:en]Rate this [:]post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;AI u Excelu 2026: pomo\u0107nik za ra\u010dunovo\u0111e ili rizik skriven u formuli?&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">[:sr] Ocenite [:en]Rate this [:]post<\/span>\n    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ve\u0161ta\u010dka inteligencija vi\u0161e nije odvojena od svakodnevnog rada u tabelama. Microsoft Copilot u Excelu i Google Gemini u Sheets omogu\u0107avaju<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-3928","post","type-post","status-publish","format-standard","hentry","category-ekscel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>AI u Excelu 2026: pomo\u0107nik za ra\u010dunovo\u0111e ili rizik skriven u formuli? - Kalkulacija u osnovi svega!<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kalkulacija.com\/wordpress\/ai-u-excelu-2026-pomocnik-za-racunovode-ili-rizik-skriven-u-formuli\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AI u Excelu 2026: pomo\u0107nik za ra\u010dunovo\u0111e ili rizik skriven u formuli? - Kalkulacija u osnovi svega!\" \/>\n<meta property=\"og:description\" content=\"Ve\u0161ta\u010dka inteligencija vi\u0161e nije odvojena od svakodnevnog rada u tabelama. 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