New Articles – Business Administration and Management

Integrity management of e-commerce enterprises from the perspective of co-governance supervision

Jinlong Chen, Jiayi Hu

The integrity challenges facing e-commerce enterprises are increasingly provoking significant reactions from society. To analyze the dynamic evolution and influence factors of strategies made by the government, e-commerce enterprises, and consumers in different situations, the co-governance supervision of government-e-commerce enterprises-consumers was introduced in this study based on the theory of daily activities. A tripartite evolutionary game model comprising the government, e-commerce…

DOI (& full text): doi.org/10.15240/tul/001/2024-3-009 more

A composite index to measure sustainability of supply chain management in construction companies

Ieva Cataldo, Nerija Banaitiene, Audrius Banaitis

Companies in the construction sector are increasingly aware of the importance and challenges of sustainability. In recent years, construction companies have introduced some sustainability initiatives and have embraced the concept of sustainability indicators. However, measuring a company’s performance on a wide range of sustainability indicators is challenging. Integration of supply chain sustainability indicators is required. This article presents a methodology for easily consolidating…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-017 more

Utilization of time-driven activity-based costing and process simulation in cost management of organization

Michal Halaska, Roman Sperka

The deployment of information and communication technologies in organizations is on the rise. Many organizations consider the application of technologies to be a crucial key to improve their processes. However, traditional costing systems are not suitable for cost estimation of business processes due to the use of volume-based cost drivers, which are often not adequate for the structure of today’s organizations. In this research, we present an overview of how the TDABC (time-driven activity…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-007 more

Medical device regulation and its impact on the industry: A case study of Czech companies

Jan Maci, Martin Matejicek, Lukas Peter, Frank Lefley, Petra Maresova

The implementation of regulations is often seen as a necessary tool to mitigate market failures and safeguard consumer interests. The Medical Device Regulation (MDR) is a recent regulation specifically designed for the production of medical devices, aiming to ensure their safety and effectiveness. This article focuses on Czech companies and seeks to examine and quantify the effects of the MDR on their operations, considering both economic and procedural impacts. Through the analysis of primary…

DOI (& full text): doi.org/10.15240/tul/001/2024-2-003 more

Managers’ attitudes as a critical success factor of kaizen

Mirjana Todorovic, Milan Cupic, Dejan Jovanovic

The purpose of our study is to examine the manager’s attitudes towards different aspects of kaizen, their commitment to the idea of kaizen, and their attitudes towards the motivation and participation of employees. We use a questionnaire to investigate the attitudes of 124 managers – 62 economists and 62 engineers, from 62 manufacturing companies operating in Serbia. We employ exploratory factor analysis (EFA) and Mann-Whitney’s U test. We find a moderate level of managers’ agreement with the…

DOI (& full text): doi.org/10.15240/tul/001/2024-2-005 more