The development of overhead costs management is becoming more and more important as the percentage of overhead costs is rising. The last 15 years have demonstrated the awakening of advanced methods and tools aimed at understanding the utilization of overheads better. The paper investigates the...

Digitalization is the core driving force of the fourth industrial revolution. This new era will result in paradigm shift in production and in marketing of products and services. The smarter production can make value creation easier with reducing the cost of manufacturing and with producing...

The rapid development of information technology (IT) both forces and supports the transformation of universities in almost all their operations (strategic planning, budgeting, education, research, quality control, cooperation with business and society, etc.). The paper presents the research...