Radojko Lukić

Radojko Lukić
Faculty of Economic, Serbia · Accounting

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156
Publications
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461
Citations
Citations since 2017
136 Research Items
404 Citations
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2017201820192020202120222023020406080100120140
2017201820192020202120222023020406080100120140
Introduction
Skills and Expertise

Publications

Publications (156)
Article
Full-text available
The issue of analysis of economic performance in commercial enterprises in this paper is investigated from the angle of the impact of labor process factors (fixed, working capital and human capital) on profitability and efficiency, on the example of trade enterprises in Serbia. performance. The economic performance of trade companies in Serbia...
Article
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The issue of measuring and analyzing the dynamics of financial performance and trading efficiency is continuously current, significant and complex. Based on that, this paper measures and analyzes the financial performance and efficiency of trade in Serbia using the strategic profit model and the DEA (Data Envelopment Analysis) Super-Radial model. A...
Article
Full-text available
The evaluation of transport and storage performance is continuously current, significant and complex. This paper analyzes the performance of transport and storage in the European Union based on the MARCOS method. The research results show that in terms of transport and storage performance, the top five countries in order include: Germany, France, S...
Article
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Recently, various methods of multi-criteria decision-making, as well as DEA(Data Envelopment Analysis) models, have been used more and more worldwide to measure the financial performance and efficiency of companies. Based on that, this paper analyzes the efficiency of companies in Serbia using the ARAS method. According to the ARAS method, five mos...
Conference Paper
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APSTRAKT U poslednje vreme sve se više, kao što je poznato, koriste različite savremene metode višekriterijumskog odlučivanja u analizi aefikasnosti svih preduzeča, što znači i javnih. S obzirom na to, u ovom radu se vrši evaluacija efikasnosti javnih preduzeća u Srbiji korišćenjem ARAS metode. Dobijeni empirijski rezultati analize efikasnosti...
Conference Paper
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KLJUČNE BESEDE: efikasnost, troškovi, prihodi, profit, trgovina Evropske unije i Srbije, determinante POVZETEK– Problematika performansne distribucione trgovine je kontinuirano aktuela, značajna i složena. Polazeći od toga, u ovom radu se komparativno analizira efikasnost distribucione trgovine Evropske unije i Srbije. U kontekstu toga utvrđ...
Article
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In order to achieve the target profit, it is necessary to manage costs and sales revenues as efficiently as possible. With this in mind, this paper focuses on the specifics of operating cost management in trade with special reference to Serbia. Among other things, the analysis of the efficiency of operating cost management in Serbian trade is b...
Article
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U knjizi pod naslovom Forenzičko računovodstvo, istražne radnje, ljudski faktor i primenjeni alati, na jasan i sistematičan način analiziran je širok spektar tema, strukturisano kroz četiri sekcije, od kojih svaka predstavlja zaokruženu celinu, s teorijskog i praktičnog aspekta. Knjigu odlikuje jedinstven pristup problematici forenzičkog računovods...
Article
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In recent times, as is known, various methods of multi-criteria analysis are used more and more in order to evaluate the efficiency of financial institutions as accurately as possible. One of them is MABAC (Multi-Attributive Border Approximation Area Comparison) method. Bearing that in mind, this paper analyzes the efficiency of banks in Serbia bas...
Article
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Istraživanje efikasnosti davala finansijskog lizinga (lizing kompanija) je veoma izazovno s obzirom na njihovu specifičnost u okviru finansijskih institucija. Polazeći od toga, u ovom radu se komparativno analizira efikasnost davalaca finansijskog lizinga u Srbiji na bazi ARAS metode i DEA modela. Prema dobijenim rezultatima empirijskog istraživanj...
Article
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The issue of trade performance analysis is a very current, significant, and complex issue. At the same time, individual or combined different methods of multi-criteria decision-making are increasingly used. Starting from that, this paper analyzes the performance of trade in Kosovo and Metohija based on the MARCOS method. The results obtained from t...
Article
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The issue of the development of digitization and electronic trade is very challenging, significant and complex. Bearing that in mind, this paper comparatively analyzes the position of electronic trade of the countries of the European Union and Serbia based on the MARCOS method. The obtained empirical results of the research show that the top five c...
Conference Paper
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The research of company efficiency can be quite challenging when using different methods of multicriteria decision-making. This paper looks into the efficiency of trade companies in Serbia using the ARAS method, with the aim to achieve improvements in the future. The empirical results of efficiency evaluation of trade companies in Serbia for 20...
Article
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The issue of distribution trade cost analysis is continuously topical, significant and complex. Due to the fact that costs, in addition to sales revenue, affect the realization of the target profit in the distribution trade, it is necessary to manage costs in distribution trade as efficiently as possible by applying modern concepts. Starting from h...
Article
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Investments are among the important factors in the business success of distribution trade. Given this, it is necessary to continuously investigate the factors of investment efficiency of distribution trade. The obtained results of the empirical research of the investment efficiency of the distribution trade of the selective countries of the Europea...
Article
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Сажетак: У последње време све је већи утицај трошкова окружења – еколошких трошкова на перформансе компанија из свих сектора, што значи и сектора хране, односно малопродаје хране. Због тога се њима у последње време посвећује, како у теорији тако и у пракси, све већа пажња. Имајући то у виду, у овом раду се истражују детерминанте динамике и специфи...
Article
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Abstract The issue of assessing the efficiency of energy supply using DEA and TOPSIS methods is very challenging. Starting from that, this paper investigates the efficiency of energy supply in Serbia using DEA and TOPSIS methods. According to the DEA analysis, in the observed time period (2013 - 2019), energy supply in Serbia was efficient in 2...
Conference Paper
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SAŽETAK U poslednje vreme vrlo je izazovna performansna analiza trgovinskih preduzeća na bazi DEA modela. U radu se analizira efikasnost trgovinskih preduzeća u Srbiji na bazi DEA Super - Radial modela. Prema DEA Super - Radial modelu ulazne orijentacije sa konstantnim prinosom od 10 posmatranih trgovinskih preduzeća u Srbiji sa ostvarenim najve...
Article
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The problem of measuring the efficiency of trade companies using methods is continuously relevant, significant and complex. With this in mind, this paper investigates the efficiency of trade companies in Serbia on the basis of the MARCOS method in order to consider the most realistic situation and improve in the future by taking relevant measures....
Article
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This paper investigates the influence of certain factors on the efficiency of companies in Serbia using artificial neural networks. According to the results of empirical research using artificial neural networks, the significance of some observed factors on the efficiency of companies in Serbia is as follows: net profit 55.5%, operating revenues 59...
Conference Paper
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Over the recent years, multi-criteria decision-making has been increasingly used to measure the performance (i.e. efficiency) of companies across different sectors. With this in mind, the paper analyses the efficiency of Serbian manufacturing industry using the CODAS method. Adequate measures are proposed to improve the performance of the manufa...
Article
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In this paper, the determinants (return gross margin on inventory, return gross margin on sales, inventory turnover ratio, firm size, capital intensity) of inventory management efficiency in Serbian trade are investigated. An econometric approach is used. The research established that the key factors in the efficiency of inventory management in Ser...
Article
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The issue of analyzing the factors that affect the efficiency of cost management is very important in all sectors, especially in trade. The structure of costs in trade is, due to the very nature of business, specific concerning production and other service activities. Knowing the specifics of the cost structure in trade is a prerequisite for ef...
Article
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Recently, as it is known, the measurement of market performance of sheep companies is increasingly performed on the basis of multi-criteria analysis. With this in mind, this paper analyzes the productivity of distribution trade of selective countries of the European Union, Russia and Serbia on the basis of the OCRA method, and in this context, adeq...
Article
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ABSTRACT: Recently, as it is known, the performance (efficiency) of pharmaceutical companies is increasingly measured on the basis of multi-criteria analysis. With this in mind, this paper analyzes the efficiency of pharmaceutical companies (engaged in the production and distribution or only distribution of pharmaceutical products) in Serbia o...
Conference Paper
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Апстракт: Проблематика анализе специфичности фактора ефикасности управљања трошковима и профитом у трговини континуирано је актуелна, врло сложена и значајна. Имајући то у виду, у овом раду се емпиријски истражује утицај кључних фактора на ефикасност управљања трошковима и профитом трговине у Србији. У последње време се знатно побољшала трошковна и...
Article
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: In recent times, as it is well known, various methods of multi-criteria analysis are increasingly used in order to evaluate the efficiency of companies more accurately. One of them is the MABAC method. With this in mind, this paper analyzes trade efficiency in Serbia on the basis of this method. Trade in Serbia was the most efficient in the o...
Article
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The issue of analyzing the efficiency of agriculture on the basis of multi-criteria decision-making methods is very current, complex and significant. Based on that, this paper investigates the efficiency factors of agriculture enterprises in Serbia using the CODAS method. The AHP method is used to calculate the weight coefficients of the criteria....
Article
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Various methods of multi-criteria optimization have been developed and have recently been widely applied in trade. With this in mind, this paper investigates the efficiency of trade in Serbia based on the Promethee method. Using this method, in relation to the analysis of the analysis, we can more accurately assess the efficiency of trade in Serbia...
Conference Paper
The issue of trade efficiency assessment based on multi-criteria analysis is very actual, complex, and important. It provides a basis for improvement through the application of adequate trade efficiency measures in the future. Bearing that in mind, this paper analyzes the efficiency of Serbia’s trade based on an additive ratio assessment (ARAS) met...
Conference Paper
Full-text available
The issue of trade efficiency assessment based on multi-criteria analysis is very actual, complex, and important. It provides a basis for improvement through the application of adequate trade efficiency measures in the future. Bearing that in mind, this paper analyzes the efficiency of Serbia’s trade based on an additive ratio assessment (ARAS)...
Conference Paper
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SAŽETAK Problematika analize neto obrtnih sredstava je kontinuirano aktuelna, značajna i vrlo složena. Neto obrtna sredstva kao razlika između obrtnih sredstva i kratkoročnih obaveza su značajan indikator finansijskih performansi. One pokazuju koji deo obrtnih sredstava je finansiran iz dugoročnih izvora. Imajući to u vidu, u ovom radu se anal...
Conference Paper
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APSTRAKT U poslednje vreme, kao što je poznato, sve se više vrši analiza efikasnosti trgovinskih preduzeća na bazi višekriterijumskog odlučivanja. Imajući to u vidu, u ovom radu se analizira efikasnost trgovine u Srbiji na bazi MAIRCA metode. U kontekstu toga predložene su adekvatne mere za unapređenje efikasnosti trgovine u Srbiji u budućnosti....
Conference Paper
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Over the recent years, multi-criteria analysis has been increasingly used in addition to ratios to measure a company's performance and efficiency. With this in mind, the paper analyzes the efficiency of transportation and storage sector in Serbia using ratio analysis and, in particular, the OCRA method. Adequate measures are proposed to improve...
Article
Full-text available
The issue of assessment of the efficiency of insurance companies based on multi-criteria analysis has become increasingly pressing, complex and significant. It provides the grounds for the achievement of future improved efficiency of insurance companies by using adequate measures. With this in view, the paper analyses the efficiency of insurance co...
Article
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Various methods of multicriteria optimization have been developed and have recently been widely applied in trade. With this in mind, this paper investigates the performance of food retailers in Serbia based on the ELECTRE method. The goal and purpose of researching the efficiency problems of leading food retailers using the ELECTRE method is to see...
Article
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Сажетак: Развијене су различите методе вишекритеријумске анализе (оптимизације) и у последње време се широко примењују у трговини. Имајући то у виду, у овом раду се истражује ефикасност трговинских предузећа у Србији на бази SAW методе. Резултати истраживања показују да је од десет највећих трговинских предузећа у Србији по оствареним пословним...
Article
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Summary Recently, as it is known, the evaluation of the performance (efficiency) of banks is increasingly performed on the basis of multi-criteria analysis. With this in mind, this paper analyzes the efficiency of banks in Serbia based on the EDAS method. In this context, adequate measures have been proposed to improve the effi�ciency of banks in...
Article
Full-text available
In recent times, as is well known, various methods of multi-criteria analysis are increasingly used in order to more accurately evaluate the efficiency of companies from all economic sectors. One of them is the MABAC method. Having this in mind, this paper analyzes the sectoral efficiency in Serbia on the basis of this method. The obtained results...
Article
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Lately, as known, the efficiency (performance) of insurance companies has been increasingly assessed through the multiple criteria analysis. Having this in mind, this paper analyses the efficiency of insurance companies by lines of insurance in Serbia using the COCOSO method (Combined Compromise Solution). We have proposed adequate measures, within...
Article
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Recently, as it is known, the evaluation of the efficiency of agricultural enterprises is being more and more performed on the basis of multi-criteria analysis. With this in mind, this paper analyzes the efficiency of agricultural enterprises in Serbia based on the WASPAS method. The goal and purpose of this is to address this issue as thoroughly a...
Article
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The subject of this paper is the econometric examination of the impact of income on expenditures, i.e. on the demand for package holidays of households in Serbia. The aim of this paper is to quantify the impact of income on household expenditures for package holidays in the country and abroad on the basis of alternative functional forms of Engel cu...
Article
Full-text available
Recently, as is well known, the performance and efficiency of financial institutions are increasingly being measured on the basis of multi-criteria analysis. With this in mind, this paper analyzes the efficiency of financial institutions in Serbia based on the OCRA method. In this context, adequate measures have been proposed to improve the efficie...
Article
Full-text available
In recent times, as it is well known, various methods of multi-criteria analysis are increasingly used in order to evaluate the efficiency of companies more accurately. One of them is the MABAC method. With this in mind, this paper analyzes trade efficiency in Serbia on the basis of this method. Trade in Serbia was the most efficient in the observe...
Article
Full-text available
Various methods of multicriteria analysis (optimization) have been developed and have recently been widely applied in trade. With this in mind, this paper investigates the efficiency of trade companies in Serbia based on the SAW method. The results of the research show that out of the ten largest trade companies in Serbia, Delhaize Serbia is the mo...
Article
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In this paper, the profitability and efficiency of trade in Serbia are analyzed in the period 2013-2019. Taking into account the complexity of the analyzed issues, the research methodology is predominantly based on the strategic profit model and programming based on the DEA approach. The results of the conducted research show that the profitability...
Article
Full-text available
The accounting profession is facing high standards in the context of complex business transactions, internationalization of business, application of new information technologies and frequent changes in accounting regulations. In order to respond to many challenges, the accountants must go through quality education, a sound foundation of accounting...
Conference Paper
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SAZETAK Problematika upravljanja zalihama u svim preduzecima, sto znaci i u maloprodajnim kompanijama, je kontinuirano aktuelna, slozena i vrlo znacajna. Ona se zbog toga istrazuje iz razlicitih uglova, ukljucujuci i ekonometrijsku analizu. Imajuci to u vidu, u ovom radu se istrazuju determinante efikasnog upravljnja zalihama u maloprodaji hrane u...
Conference Paper
Full-text available
ABSTRACT The accounting profession is facing high standards in the context of complex business transactions, internationalization of business, application of new information technologies and frequent changes in accounting regulations. In order to respond to many challenges, the accountants must go through quality education, a sound foundation of ac...
Conference Paper
Full-text available
Measuring retail trade has received considerable attention in both theory and practice. Taking up this important issue, this paper analyses retail trade productivity by means of the AHP-TOPSIS method. The empirical research has shown varying retail trade productivity across different countries in Europe. For example, in 2016, retail trade productiv...
Conference Paper
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APSTRAKT U ovom radu istražujemo efikasnost trgovinskih preduzeća u Srbiji pomoću DEA modela. U zavisnosti od primenjenog DEA modela različiti su dobiveni rezultati efikasnosti najvećih prema poslovnim prihodima trgovinskih preduzeća u Srbiji. No, bez obzira na to, u celini posmatrano zadovoljavajuća je efikasnost trgovinskih preduzeća u Srbiji. Na...
Article
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The problem of analyzing trade efficiency is topical, significant and very complex. Multi-criteria decision-making has been increasingly used recently. With that regard, this paper analyzes the efficiency of trade in oil derivatives in Serbia with integrated application of the Fuzzy AHP-TOPSIS method. The results of this study show that of all the...
Article
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Both theoretical and practical importance have recently been attached to an analysis of the EBITDA margin or earnings before interest, taxes, depreciation and amortization as a measure of the long-term performance of companies. In the integrated financial reporting it is presented through various indicators based on it. In view of this, we have mad...
Conference Paper
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The issue of evaluating the financial performance of trading companies is continuously relevant and highly complex. Multi-criteria decision making has been increasingly applied in this area. Taking this into consideration, the paper analyzes the financial performance of trading companies in Serbia using the integrated fuzzy AHP-TOPSIS method. Accor...
Article
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The aim and purpose of this paper is to point out to the quality of financial performance and efficiency of food retailers in Serbia, as well as measures for improvement in the future, based on theoretical knowledge and empirical analysis using AHP-TOPSIS methods. The problem of analyzing the financial performance of all companies, which includes t...
Article
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SUMMARY ANALYSIS OF PRODUCTION COSTS OF SERVICES IN THE TRADE OF SERBIA As is well known, in the distribution trade in addition to "clean" traffic, there are also some manufacturing activities. On this basis, in addition to the "pure" costs of transport, production costs also arise. They affect the sales price of the product. In addition to moderat...
Article
It is well known that the problem of analyzing the efficiency of all companies, including trading companies, is very topical, significant and complex. In the context of the above mentioned, mathematical methods and models are increasingly being applied. With this in mind, this paper explores the effectiveness of food retailers in Serbia using AHP a...
Article
Full-text available
Interest costs are a component of operational costs of trading companies. They are covered from the margin. Their size varies depending on the interest rate, foreign exchange rate, investment management efficiency, financial indebtedness, sales and other controlled and uncontrolled determinants. This paper examines the dynamics and factors of the s...
Conference Paper
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Recently, the efficiency of trade companies has been investigated from various aspects. One of them is the measurement of efficiency of trade companies per individual countries by means of Data Envelopment Analysis (DEA). This aspect of research into the efficiency of trade companies is used in this paper. In other words, this paper explores the ef...
Chapter
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Sažetak: U poslednje vreme značajna teorijska, metodološka i empirijska istraživanja u svetu su posvećena specifičnostima analize faktora efikasnosti poslovanja trgovinskih preduzeća. Imajući to u vidu, u ovom radu se analizira profitabilnost i efikasnost trgovinskih preduzeća u Srbiji na bazi strategijskog profitnog modela i DEA (Analiza obavijeni...
Conference Paper
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Both theoretical and practical importance have recently been attached to an analysis of the operating profit margin or earnings before interest, taxes, depreciation and amortization (EBITDA margin) as a measure of the long-term performance of companies. In the integrated financial reporting it is presented through various indicators based on it. In...
Article
Full-text available
Under the influence of different factors, the dynamics of the size of the operating profit margin of food trading companies in Serbia varies from comparable global food retailers in various countries. Based on the obtained results of empirical research, we can also conclude that the operating profit margin of the leading food trading companies in S...
Conference Paper
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Sažetak: U poslednje vreme zbog značaja i aktuelnosti kako u teoriji tako i u praksi sve se više analizira kreditni rizik kompanija iz svih privrednih sektora primenom različite metodologije. Cilj toga je da se preduzimanjem odgovarajućih mera “ublaži” kreditni rizik kompanija. Imajući to u vidu, u ovom radu se istražuju finansijske performanse i k...
Conference Paper
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In recent years, the concept of company efficiency and its measurement using Data Envelopment Analysis (DEA) has received a great deal of attention in the professional literature. Keeping this in mind and taking into account that, to our knowledge, there is no comprehensive study on the efficiency of trade companies in Serbia using the DEA model, t...
Article
Full-text available
Under the influence of different factors, the dynamics of the size of the operating profit margin of food trading companies in Serbia varies from comparable global food retailers in various countries. Based on the obtained results of empirical research, we can also conclude that the operating profit margin of the leading food trading companies in S...
Article
Full-text available
Sažetak: Kao što je poznato, u teoriji i praksi sve veća pažnja se posvećuje problemu vrednovanja poslovnih performansi u trgovini. Ovo iz razloga što se menja sam značaj pojedinih uticajnih faktora, kao i sama metodologija vrednovanja performansi u trgovini. U poslednje vreme, u kontekstu toga, posebna pažnja se posvećuje problemu merenja efekata...
Chapter
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Tržišno-finansijski potencijali i ključne poslovne performanse trgovine Beograda sagledaće se (primenom savremenih koncepata) kroz analizu produktivnosti rada, finansijskih performansi i investicija. Pri tom će se u cilju donošenja pravilnih zaključaka vršiti upoređenje sa performansama trgovine Srbije, kao i trgovine razvijenih tržišnih zemalja. U...
Article
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Sažetak U poslednje vreme, kako u teoriji tako i u praksi, sve se veća pažnja pridaje istraživanju uticaja nematerijalne aktive na performanse preduzeća. U kontekstu toga sagledava se i značaj nematerijalnih troškova, odnosno amortizacije nematerijalne aktive. Imajući to u vidu, u ovom radu se istražuje uticaj nematerijalnih troškova na performanse...
Chapter
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Pension insurance provides material security for insured persons in terms of the risks related to aging, disability, etc. The topic of the paper is pension insurance at the beginning of the Fourth Industrial Revolution, and the aim of the paper is to identify positive and negative factors that can have impact on the development of pension insurance...
Conference Paper
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Izvod Kao što je poznato, u poslednje vreme znatno se skratio životni ciklus proizvoda, naro č ito u elektronskoj industriji, traje 3-5 godina i kra ć e. S obzirom na to, neophodno je planiranje troškova životnog ciklusa proizvoda ili usluga. U ovom radu ć emo u kontekstu toga ukazati na obra č un tro- škova životnog ciklusa (life-cycl e costin...
Conference Paper
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SAŽETAK Od dana kada se pojavila, kao jedna od vrsta revizije, uloga i značaj interne revizije su u stalnom rastu, a sve veća pažnja joj se posvećuje od strane naučnih i stručnih kadrova, jer se njen rad i djelovanje pokazalo kao jako bitan faktor, pogotovo u pravnim subjektima koji su organizacijski jako složeni i podložni svakodnevnim promjenama...
Article
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Vrlo je aktuelna i kontinuirano se istražuje problematika efikasnosti i totalne faktorske produktivnost u svim privrednim sektorima, što znači i u trgovinskom. Pri tom se u novije vreme sve više koristi DEA analiza, DEA prozor analiza, DEA Malmquist indeks produktivnosti, Fuzzy Topsis metoda i drugi matematički modeli i metode, pored statističke an...
Article
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There has been increased attention directed lately, both in theory and in practice, to investigating the impact of intangible assets on company performance. In this context, the importance of intangible costs, i.e. amortization of intangible assets, is also considered. Bearing this in mind, this paper examines the impact of intangible costs on the...
Article
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In a very significant measure of the performance of trade companies, there is a return on investment. This applies in particular to the gross margin return on inventory investment. In this paper, in view of this, we especially investigate the trend and factors of the return on investment, with a special focus on the gross margin return on inventory...
Article
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There has been increased attention lately, both in theory and in practice, directed to investigating the impact of intangible assets on company performances. In this context, the importance of intangible costs, i.e. amortization of intangible assets, is also considered. Bearing this in mind, this paper examines the impact of intangible costs on the...
Article
Full-text available
Both theoretical and practical importance has recently been attached to an analysis of the operating profit margin as a measure of the long-term performance of companies. In the integrated financial reporting it is presented through various indicators based on it. In view of this, we have made a comparative analysis of the operating profit margin a...
Article
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In this paper, the most important regulation in insurance companies is analyzed in a comparative way, with a special focus on International Financial Reporting Standard (I F R S) 17 "Insurance Contracts". The main goal is to simplify these very complex issues as much as possible to "standards", which are more easily applied in the practice of insur...

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