The 3rd EC Postal Directive proposes a calculation approach to separately determine the net cost of universal service obligation. Also proposes presence of liability to compensate the universal service provider. In this paper, authors have presented the necessity of compliance with Postal Directives through application of the activity-based costing method for costs calculation related to the universal postal operator. The objective of this paper is to research the possibility of modification of the existing, traditional ABC method. Method will improve the quality of cost accounting of the universal postal operators. The aim is to present the implementation of the modified activity-based cost accounting method from the point of view of a universal postal service. Conceptual framework for the modified activity-based costing in the area of universal postal service has been developed and applied in the Montenegro Post. This modification of the traditional activity-based costing, called the modified activity-based costing, for solving specific accounting problems in a universal postal service area, is the main contribution of the paper. As long as the modified ABC method is not created and implemented, the Montenegro Post has been unable to adequately respond to the established legal requirements. The presented method can be a guide for other postal companies with matters concerning the calculation of costs and revenues.
This paper deals with the issue of planning the end-of-life phase of motor vehicle life cycles in Serbia and Montenegro. This topic is trending around sustainability issues, given the very unfavorable age structure of vehicles and the increasing import of used cars, which intensifies the problem of the number of waste vehicles. On average, a motor vehicle is in active use for a period of 10 to 15 years. Individual phases of its life cycle are indicated differently, using multiple parameters. All phases are influenced by many factors, but this paper focuses on the phases of active use and the end of life of a motor vehicle. This paper investigates these two phases in terms of the influencing elements. The main aim of this study is to lay the foundations for making adequate decisions on how to handle end-of-life vehicles, from the perspective of their drivers. The study includes performing quantitative research analysis via the k-means clustering technique on a sample of 1240 drivers (private and commercial vehicles), in order to draw concrete conclusions through appropriate statistical analysis. The key findings suggest that different market, business, and environment indicators define the phases of active use and end of life, throughout the life cycle of a motor vehicle. Future research will expand the sample to surrounding countries.
Paper presents reminiscence for Prof. Dešić from his short biography, his contribution to organizational science and management of enterprises to, up to his contribution to the creation and development of institutions and his students in this field, shown through the memories of his doctoral student Prof. Dr. Vujadin Vešović. Prof. Dešić formed well-known principles of scientific organization such as the principles of records, analysis, synthesis and control, relying on and adapting the approaches of Fayol, Taylor and Weber. He made a symbiosis of these principles and places them in the context of valid political soundings. In the later works of Prof. Dešić leans more towards Fayol, approaches. In this way, through more than 15 published books and more than 60 studies and articles successfully applied in practice, he lays the foundations of organizational science. This is particularly highlighted through the concept of Complex Analytical Methods for evaluating the level of organization in companies, through the design of organizational models, management of changes, crisis and knowledge. As a lecturer, he particularly distinguished himself by imparting his knowledge to the students of the Faculty of Mechanical Engineering in Belgrade, as well as to students of other faculties and higher schools. He was a consultant in the biggest companies of that time, Energoinvest, Zastava, Fourteenth October, Elektronska industrija Niš, Velenje and many others. The paper describes in detail the collaboration Prof. Dešić and his doctorial student Prof. Vešović.
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