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

This research investigates how cluster analysis and artificial intelligence (AI) can be used to increase agricultural productivity and sustainability in the Republic of Srpska. More accurate strategic planning and effective resource management were made possible by the identification of particular clusters with comparable traits through the analysi...

By Mirela Mitrašević, Radomir Bodiroga, Katica Radosavljević, Biljana Chroneos Krasavac

The consequences caused by the Covid 19 crisis have had a negative impact on the public finances of the countries of the Western Balkans. Their fiscal stability was negatively affected by the many geopolitical changes that followed. Will changes in the global market slow down the process of accession of the Western Balkan countries to the European ...

By Biljana Srdić Gojković, Jelena Poljašević, Sanja Popović

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

Commercial law contracts, whether named or unnamed contracts, represent the legal basis for the economic development of any country. Their specificity, on the basis of which they are receptive and in conjunction with institutions of higher education, the economy and government at any level, is reflected in the fact that the obligation contracts are...

By Jelena Damjanović

The fiscal position of municipalities and cities has a great influence on the overall fiscal position of the Republic of Srpska. Bearing in mind that according to the Law on the Budget System, the budget system of the Republika Srpska consists of the budget of the Republic, the budget of municipalities and cities and the financial plans of the fund...

By Biljana Srdić Gojković

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