Management in modern business conditions requires accurate and timely information about process and activity costs, product costs, and other cost objects. The emergence of activity-based costing (ABC) addresses such demands. Activity-based costing and activity-based budgeting are seen as pillars of an efficient process for implementing business str...

By Vladan Knežević, Katarina Božić

In modern business, achieving a high level of efficiency and optimal company performance becomes crucial for maintaining a competitive advantage. Accordingly, financial benchmarking is an indispensable tool in business evaluation, enabling organizations to systematically and continuously measure and compare their own organizational business process...

By Katarina Božić, Dražen Bojagić, Kristina Pavlović

This research analyzes the relationship between the maturity level of a process-oriented organization and the enterprise activity indicators. The aim of the research is to determine whether there is a statistically significant influence of the maturity level of a process-oriented organization on activity indicators. In this empirical research, a ca...

By Katarina Božić, Biljana Kovačević, Živko Erceg