Papers by Lazar Radovanović
The digital revolution, as a change from analogue to digital, has brought about many changes in a... more The digital revolution, as a change from analogue to digital, has brought about many changes in all spheres of people's lives, including retail. Changes in the way of business are evident in all fields, and, among other things, there is an inevitable transformation of retail. Retail, as a middleman between manufacturer and customer, is experiencing increasing transformation with the development of modern digital technologies. Traditionally, retail was considered to be a physically present object, in which customers must be physically present in order to make a purchase. Today, retailers are increasingly adapting to the needs of the modern customer, and are developing business models that do not require the customer to be present at the retailer to make the purchase. In order to understand the importance of e-tailing for users, a survey was conducted on the use of e-tailing services in the student population of the Brcko District of Bosnia and Herzegovina. The aim of the paper is to determine the extent of use and what are the views on e-tailing by the mentioned population, and the methods used in the work are analysis, synthesis, generalization and statistical methods.
Zbornik radova Ekonomskog fakulteta Brčko, Dec 11, 2017
Uvažavajući heterogenost, brojnost, raznovrsnost pojavnih oblika, arenu djelovanja, zahtjeve stej... more Uvažavajući heterogenost, brojnost, raznovrsnost pojavnih oblika, arenu djelovanja, zahtjeve stejkholdera, mjerenje i evaluacija poslovnih performansi neprofitnih organizacija (NPO) je postala vruća tema savremenih ekonomija i menadžmenta. NPO nedostaju elegancije finansijskih mjerila i one imaju značajne poteškoće da razviju druge (nefinansijske, kvalitativne) indikatore uspješnosti. Neusaglašenost jedinstvenih kriterijuma za mjerenje performansi doprinosi da NPO (članske, obrazovne, javne) koriste različita i dosta neujednačena mjerila, što otežava komparaciju poslovnih performansi u okviru neprofitnog sektora. Neophodno je da NPO koriste višedimenzionalni sistem mjerila, da modifikuju, ocjenjuju, drugačije tumače i interpretiraju neprofitni uspjeh u odnosu na tradicionalna mjerila profitnih entiteta. Problem mjerenja i evaluacije niје jasno i precizno determinisan za neprofitni sektor (NPS) i malo je istraživanja iz ove oblasti, a ovaj rad treba da doprinese smanjenju nastalog gepa ukazujući kako, zašto i koja su iskustva mjerenja performansi u NPO. U radu je primijenjen kvantitativni i kvalitativni pristup istraživanju. Cilj rada je da naznači moguće korake u ovom nedovoljno istraženom području i ponudi, bar rudimentarnu, osnovu za buduću bosanskohercegovačku zakonodavnu legislativu mjerenja neprofitnog uspjeha. Zaključeno je da su poteškoće, nedoumice i nedorečenosti mjerenja poslovnih performansi neprofitnih entiteta i dalje prisutne pa su neophodna sveobuhvatnija istraživanja u ovom sektoru.
Zbornik radova Ekonomskog fakulteta Brčko, Jul 29, 2019
The paper describes and applies the method of linear equations, by using the matrix functions of ... more The paper describes and applies the method of linear equations, by using the matrix functions of spreadsheet programs, for the secondary cost allocation of fullyconditioned auxiliary cost centers. The aim of the paper is to demonstrate the possibility of using matrix functions for cost allocation. A model has been formed based on the data from a specific company, that has auxiliary, main and non-productive cost centers. The linear equations method is used to solve the problem of secondary cost allocation, by applying the corresponding matrix functions of a spreadsheet program. The goal of cost allocation of auxiliary cost centers to main cost centers, and later to the cost holders, is to calculate the exact cost, that is, the cost of products and services. The method of linear equations was chosen because a new model can be formed based on the starting model, by changing the number of cost centers. This cost allocation model should encourage accountants and company management to use the more exact method of cost allocation instead of the simple direct method or complex step method. Matrix functions facilitate the method of linear equations, because they are quite simple to apply in models that can be easily adapted and applied in practice later on. It has been concluded that this method can be easily described and applied, and the obtained results, with the correct data input and use of matrix functions, give completely accurate results, unlike other cost allocation methods.
Zbornik radova Ekonomskog fakulteta Brčko, Sep 14, 2021
The authors of this article investigate the impact of COVID-19 on the state and tendencies of ele... more The authors of this article investigate the impact of COVID-19 on the state and tendencies of electronic commerce in Russia. The aim of the article is to determine the impact of COVID-19 on e-commerce. It is assumed that the share of e-commerce in the total trade of Russia will increase in case of COVID-19 worst-case scenario. In the observed period, the volume of online store trade in Russia increased up to 20% when it comes to consumer goods, car equipment and parts, cosmetics, ready meals, office supplies etc. The methods of induction, deduction, description, comparison and statistical methods are applied in the article. It was concluded that e-commerce is increasing in the conditions of crisis generated by COVID-19.
Zbornik radova Ekonomskog fakulteta Brčko, Sep 14, 2020
This paper conducts the analysis of bilateral cooperation between Serbia and Russia in the field ... more This paper conducts the analysis of bilateral cooperation between Serbia and Russia in the field of digital economy and innovation. At a meeting in Moscow in 2018, the Serbian Minister for Innovation and Technological Development and the Deputy Prime Minister of the Russian Federation for Digital Economy, Transport and Communications agreed on cooperation in the field of industry digitization, innovation, the Internet of things, big data technology and cyber security. Descriptive, comparative, assay, and synthesis methods were used for this research. The paper describes a Russian digital economy project that excess $24.5 billion, of which $ 15 billion is planned to come from the Federal Budget. The project, which ends in 2024, envisages funding for education in the fields of information technology, digital literacy and artificial intelligence. Russia, together with Serbia, will implement a digital pilot project to assist in the movement of people and access to information for citizens of Serbia in Russia and citizens of Russia in Serbia. The projects "Boiling Point" and "Smart City" are also described and analyzed, as well as the international exhibition "Russian Digital Cooperation at Universities", held at the end of October 2019 in Belgrade. The exhibition presents educational programs and promising projects in the field of digital economy that are being implemented at several Russian universities. The first digital dialogue between Serbia and Russia, as part of President Vladimir Putin's visit to Serbia on January 17, 2019, concluded that innovation and the digital economy will play a key role in the development of Serbia-Russia relations in the future.
ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO
This paper conducts the analysis of bilateral cooperation between Serbia and Russia in the field ... more This paper conducts the analysis of bilateral cooperation between Serbia and Russia in the field of digital economy and innovation. At a meeting in Moscow in 2018, the Serbian Minister for Innovation and Technological Development and the Deputy Prime Minister of the Russian Federation for Digital Economy, Transport and Communications agreed on cooperation in the field of industry digitization, innovation, the Internet of things, big data technology and cyber security. Descriptive, comparative, assay, and synthesis methods were used for this research. The paper describes a Russian digital economy project that excess $24.5 billion, of which $ 15 billion is planned to come from the Federal Budget. The project, which ends in 2024, envisages funding for education in the fields of information technology, digital literacy and artificial intelligence. Russia, together with Serbia, will implement a digital pilot project to assist in the movement of people and access to information for citize...
ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO
The paper describes and applies the method of linear equations, by using the matrixfunctions of s... more The paper describes and applies the method of linear equations, by using the matrixfunctions of spreadsheet programs, for the secondary cost allocation of fullyconditionedauxiliary cost centers. The aim of the paper is to demonstrate the possibilityof using matrix functions for cost allocation. A model has been formed based on thedata from a specific company, that has auxiliary, main and non-productive cost centers.The linear equations method is used to solve the problem of secondary cost allocation,by applying the corresponding matrix functions of a spreadsheet program.The goal of cost allocation of auxiliary cost centers to main cost centers, and later to thecost holders, is to calculate the exact cost, that is, the cost of products and services.The method of linear equations was chosen because a new model can be formed basedon the starting model, by changing the number of cost centers.This cost allocation model should encourage accountants and company management touse the more ex...
ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO, 2016
U radu se obrađuju osnovne kategorije i moguće klasifikacija mjerila autputa, ukazuje na probleme... more U radu se obrađuju osnovne kategorije i moguće klasifikacija mjerila autputa, ukazuje na probleme selekcije mjerila inaznačavaju opšti principi za njihovu implementaciju kako bi poslužila kao putokaz menadžerima neprofitnihorganizacija. Usljed nemogućnosti primjene tradicionalnih finansijskih mjerila autputa u neprofitnim organizacijamakoriste se surogatna mjerila koja zamjenjuju standardne kriterijume za mjerenje autputa. Istraživanje obuhvata primjenusurogatnih mjerila autputa neprofitnih organizacija iz oblasti pravosuđa, policije, profesionalne vatrogasne jedinice,obrazovanja i sporta.
ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO, 2016
U radu se obrađuju osnovne kategorije i moguće klasifikacija mjerila autputa, ukazuje na probleme... more U radu se obrađuju osnovne kategorije i moguće klasifikacija mjerila autputa, ukazuje na probleme selekcije mjerila inaznačavaju opšti principi za njihovu implementaciju kako bi poslužila kao putokaz menadžerima neprofitnihorganizacija. Usljed nemogućnosti primjene tradicionalnih finansijskih mjerila autputa u neprofitnim organizacijamakoriste se surogatna mjerila koja zamjenjuju standardne kriterijume za mjerenje autputa. Istraživanje obuhvata primjenusurogatnih mjerila autputa neprofitnih organizacija iz oblasti pravosuđa, policije, profesionalne vatrogasne jedinice,obrazovanja i sporta.
ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO
U članku se analiziraju razlozi zadovoljstva i nezadovoljstva zaposlenih poslom u malim i srednji... more U članku se analiziraju razlozi zadovoljstva i nezadovoljstva zaposlenih poslom u malim i srednjim preduzećima Brčko distrikta Bosne i Hercegovine. Analiza je provedena na bazi rezultata naučno-stručnog istraživanja „Položaj zaposlenih u malim i srednjim preduzećima u Brčko distriktu Bosne i Hercegovine“, koje je, 2017. godine, realizovano na Ekonomskom fakultetu Brčko.Cilj rada je da se obezbijedi ocjena razloga zadovoljstva i nezadovoljstva poslom prema socio-demografskim i drugim obilježjima zaposlenih kako bi rezultati istraživanja mogli poslužiti za predlaganje mjera za unapređenje položaja zaposlenih i povećanje njihovog zadovoljstva poslom i ostvarivanje boljih ekonomskih rezultata preduzeća u budućnosti.Sređivanje, grupisanje, prikazivanje i obrada podataka izvršeno je primjenom statističkog paketa programa SPSS, a za analizu rezultata korišćene su metode deskriptivne statistike i druge metode statističke analize podataka koji se zasnivaju na uzorku.
Uploads
Papers by Lazar Radovanović