Prioritet je smanjiti rashode.

Je is the 3rd person singular present form of biti (to be), so here it means is.

The sentence has the pattern:

Prioritet je + infinitive phrase

So je links prioritet (priority) with smanjiti rashode (to reduce expenses), just like English The priority is to reduce expenses.

Because Serbian often uses an infinitive after nouns like prioritet, cilj, plan, zadatak, etc. to say what the priority, goal, or plan is.

So:

• Prioritet je smanjiti rashode = The priority is to reduce expenses

This is a very natural structure in Serbian, especially in neutral or formal language.

This is an aspect question.

• smanjiti = perfective
• smanjivati = imperfective

In this sentence, smanjiti is used because the focus is on the result: bringing expenses down.

So Prioritet je smanjiti rashode means the priority is to achieve a reduction in expenses.

If you said Prioritet je smanjivati rashode, the focus would be more on the process or ongoing activity of reducing them. That is possible in some contexts, but the perfective smanjiti is more natural when talking about a target or objective.

Rashode is accusative plural.

That is because smanjiti is a transitive verb, and the thing being reduced is its direct object. In Serbian, direct objects usually go in the accusative.

So:

• rashodi = nominative plural
• rashode = accusative plural

Here you need the accusative, because the sentence is talking about reducing expenses.

They are similar, but not always identical in tone.

• rashodi is more formal, often used in business, finance, accounting, administration
• troškovi is more general and common in everyday speech for costs/expenses

So in a business or institutional context, rashodi sounds very natural. In ordinary conversation, many speakers might more often say troškovi.

For example:

• Treba smanjiti troškove. = We need to reduce costs.
• Potrebno je smanjiti rashode. = It is necessary to reduce expenditures.

That is a very common learner question. Serbian can express this idea in two ways:

• Prioritet je smanjiti rashode.
• Prioritet je da se smanje rashodi.

Both are correct.

The infinitive version is concise and very natural, especially in formal or written language. The da version is also extremely common in modern Serbian and may sound a bit more conversational or explicit.

So you should think of both as valid patterns.

Yes. Serbian word order is more flexible than English.

You can also say:

Smanjiti rashode je prioritet.

That still means basically the same thing, but it puts more emphasis on smanjiti rashode.

The original order:

Prioritet je smanjiti rashode

sounds neutral and very natural, especially in formal statements.

Because Serbian has no articles.

English says:

• the priority
• a priority

Serbian simply says:

• prioritet

The exact meaning is understood from context. In this sentence, English naturally translates it as The priority is to reduce expenses, but Serbian does not need a word corresponding to the.

Because Serbian can express the same idea either with an infinitive or with a verbal noun.

Compare:

• Prioritet je smanjiti rashode. = The priority is to reduce expenses.
• Prioritet je smanjenje rashoda. = The priority is the reduction of expenses.

The meaning is very close, but the grammar changes:

• smanjiti rashode uses a verb + direct object, so rashode is accusative
• smanjenje rashoda uses the noun smanjenje (reduction), and the following noun goes into the genitive, so rashoda

Both are correct; the second version sounds especially formal and administrative.