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

Agricultural and rural development policy constitutes a fundamental component of the economic development strategies across nations. Within the European Union, significant emphasis is placed on the advancement of agriculture and rural areas, recognizing their critical role in fostering economic resilience, ensuring food security, and promoting envi...

By Jadranka Đurović Todorović, Marina Đorđević, Ivana Filipović, Milica Ristić Cakić

Advancing the marketization of data factors constitutes a critical pathway for cultivating new quality productivity. Leveraging matched city- and listed firm-level data from China (2012–2022) and employing the establishment of data trading platforms as a quasi-natural experiment, this study systematically examines the impact of data factor ma...

By Li Yao, Peiyu Zhang, Vesna Petrović

Collective management of copyright and related rights, with collective management organizations that act as an intermediary between authors and other holders of copyright and related rights, on the one hand, and users of protected subject matter, on the other hand, is currently recognized in legal literature and legal practice as the most optimal m...

By Đorđe Marilović, Svjetlana Ivanović

The focus of this paper is to analyze the use of ensemble-based optimization for improvement of social media ad campaigns. The procedure of using more than one machine learning model yield very high possibilities in predictive accuracy, accuracy in targeting and most importantly in the issue of budgeting. Random Forest, Gradient Boosting & Stac...

By Safiye Turgay, Mustafa Kavacık, Yunus Emre Torkul, Muhammed Sercan Şahin, Rabia Ayşe Güzel

Monitoring consumer satisfaction and loyalty represents one of the key decisions that serve to increase the company's competitiveness. One of the basic prerequisites for loyalty is consumer satisfaction, and the task of creating loyalty sometimes seems unattainable for a company. In this regard, to begin with, it is very important to develop metric...

By Dejan Tešić

This paper explores regional variations in the promotion of sustainable Foreign Direct Investment (FDI), focusing on developed, emerging, and developing economies. Sustainable FDI, which aligns profitability with environmental and social objectives, is reshaping investment landscapes across the globe. Developed economies demonstrate strong regulato...

By Panagiotis Kontakos

There has been a notable surge in scholarly interest in public-private partnerships (PPP), their forms, models and role in the development of social infrastructure. The growing body of research on PPPs makes bibliometric analysis in this area a pertinent task. This study focuses on the literature on PPPs published between 2000 and 2021 and indexed ...

By Irina Ermakova, Svetlana Panikarova

Monetary policy, together with fiscal policy, are key policies in stabilizing economies from shocks that come from offers and demands. The monetary policy, with the application of its instruments and channels of transmission, among other things, aims to maintain a stable level of prices, that is, a low level of inflation by permanently creating tar...

By Vlatko Paceskoski, Filip Taskovski

Benford's law, known as the law of the first digit, is used as a basic method to identify possible manipulation, or errors dеtection, in a large data set. Namely, according to that law, the first digits of the corresponding data set appear with a frequency determined according to the decreasing logarithmic law, which is contrary to the intuition ab...

By Jelena Stanojević, Vesna Rajić