The objective of the article is to define rules for establishing a high quality costing system to measure the costs of products, customers, and other cost objects in a manufacturing enterprise. The pros and cons of all existing costing methods are discussed in the article, as are the methods...

This study gauges the status of transition in the formerly centrally planned economies of Eastern Europe and Central Asia, using a broad approach that compares countries with respect to their business environment, competition, and managerial practices; and assesses transition progress at the...

In the present paper it will be pointed out that entrepreneurial caliber plays an important role in the occupancy rate of the hotel industry. The contribution of this paper is that it enables researchers to evaluate the impact of an estimate of entrepreneurial caliber on hotel industry...

The results of this study indicate that companies have built strong capabilities for collecting information. However, their ability to interpret information, disseminate gained insights and trigger management reactions leaves room for improvement: Only 23% of the participants state that SF...

Purpose - The following article focuses on assessment of the evolution of digital transformation in SMEs in the manufacturing industry since the beginning of the pandemic. The digital transformation is assessed in the different blocks of the BM Canvas. The main objective of the paper is to...

Outsourcing arrangements continue to evolve from peripheral activities, such as food services and back office transaction processing, to encompass more core activities such as new product development. Some arrangements maintain a clear lead organization while others, such as open source...

European Union (EU) institutions and agencies are increasingly raising awareness on the circular economy agenda. They are encouraging marketplace stakeholders to engage in sustainable production and consumption behaviors by reducing, reusing, restoring, refurbishing and recycling resources in...

We examine how competition in supplier industries affects CEO incentive intensity in procuring firms. Using the Input-Output Accounts Data (IO Data) published by the Bureau of Economic Analysis (BEA), we compute a weighted supplier industry competition measure. We then predict and find that...

Purpose: This research uses the institutional theory perspective to better understand the social dynamics of the European Union (EU) tourism policy and its directions.Design/methodology/approach: A thorough literature review involving a critical discourse analysis on the regulative, normative...

This study aims to examine the relationship between service integration and manufacturing firms' profitability and to identify profitable services. In order to do so, we examine the service integration data of 202 firms in the machinery and equipment sector in Korea. Firm profitability is...