The issue of the competitive position is not only a question of growth and development, but above all, survival. On the long run, it determines the position of any country any economic entity and essentially chooses its further fate. Measured by various parameters, but special attention is drawn to the measurement of competitiveness based on the qu...

By Miladin Jovičić, Milena Mirković

Према важећим законским прописима, обављање комуналних дјелатности у Републици Српској углавном је повјерено јавним комуналним предузећима која оснивају и којима управљају јединице локалне самоуправе (општине и градови), као њихови већински власници. Општине и градови имају законску обавезу да пропишу услове и начин обављања комуналних дјелатности,...

By Душко Шњегота, Бранка Милошевић – Шњегота

U uslovima nove ekonomije dolazi do potrebe harmonizacije i unapređenja finansijskog izvještavanja. Novi koncept poslovanja i upravljanja preduzećem u kontekstu održivosti podrazumijeva brojne promjene, među kojima ističemo promjene poslovnih prioriteta i usvajanje koncepta društvene odgovornosti preduzeća. U takvim uslovima poslovanj...

By Dragan J. Mikerević

Porez na imovinu je lokalni prihod koji se primenjuje u svim savremenim poreskim sistemima. Pripada grupi direktnih poreza zajedno sa porezom na dohodak građana i porezom na dobit preduzeća. On se karakteriše niskom izdašnošću, ali bez obzira na to, predstavlјa jedan od najznačajnijih poreskih oblika. Prikazom institucionalnog ...

By Marina Đorđević, Jadranka Đurović-Todorović, Zoran Tomić

Banks are primery focused on satisfying needs of clients. Nowdays the banks are faced with the anfair competition more than ever before. CRM (Customer Relationship Management) is a recent concept, which completely replaces the traditional approach to satisfying needs of bank clients, which have been individualized. The competitiveness in the bankin...

By Suzana Stevanović, Željko Vojinović, Sanja Živković

Рад се бави теоријским и методолошким аспектима традиционалног и предузетничког управљања трошковима у производним и пословним структурама. У раду је приказан холистички поглед на питање развоја методологије истраживања трaдиционалног и предузетничког управљања трошковима у оквиру иновативне економије.Концепти трошкова, расхода и издатака у односу ...

By Александар Милер

According to actual legislation, the performing of communal activities in the Republic of Srpska is mainly entrusted with public utility companies founded and managed by local governments (municipalities and cities), as well as their majority owners. Municipalities and cities have a legal obligation to prescribe the conditions and manner of perform...

By Duško Šnjegota, Branka Miloševic – Šnjegota

In the conditions of the new economy, there is a need for harmonization and improvement of financial reporting. The newconcept of business and corporate governance in the context of sustainability implies a number of changes, among which we highlight the changes in business priorities and the adoption of the corporate social responsibility concept....

By Dragan J. Mikerević

Property tax is a local income, which is applied in all modern tax systems. It is a part of direct taxes with personal income tax and corporate income tax. Property tax has a low level of the abundance, but it is represent one of the most important tax form. Presenting the institutional and legal framework and individual findings on the fiscal impo...

By Marina Đorđević, Jadranka Đurović-Todorović, Zoran Tomić

The article deals with the theoretical and methodological aspects of traditional and entrepreneurial cost management in production and business structures. The holistic view on the issue of developing the methodology to research the traditional and entrepreneurial cost management within the framework of innovative economy is presented. The concepts...

By Alexander Miller