Modern consumer society affects the changes in behavior and wishes of modern tourists who require high-quality tourist service which can be provided only by highly qualified and well-trained tourism personnel. However, the education system, in almost all tourist countries doesn't follow the trends of modern tourism. This paper analyzes demographic conditions and the basic characteristics of human resources in rural areas of Serbia. In this analysis were applied the method of induction and deduction, analysis and synthesis method, deductive and comparative methods as well as techniques of structured questionnaire. The obtained data were processed in SPSS program. Based on the results of the original research, it was concluded that there is a positive correlation between level of education and the number of days spent on professional training of human resources and the competitive position of tourism enterprises in which human resources are working.

Based on the previous theoretical research and empirical experiences and knowledge related to the development aspects of the tourism industry, it can be concluded that the basic models of financing all major projects in the tourism economy are shareholder and loan capital. Today, more as a financing technique rather than as a source of funds, especially from the aspect of how to make returns on invested capital, for investments in certain tourist destinations, it is interesting project financing. Due to the volume of investments and the duration of construction, financing of accommodation facilities and higher investments in the tourism industry, it is particularly interesting that long-term financing, that is, long-term sources of financing. In today's business conditions, in the domestic and international practice of financing large investments in the tourism industry, the model of financing from the accumulation of owns capital is very complicated or not profitable. Right on, according to the above, the aim of the research is to clarify the significance of these forms of financing when it comes to financing accommodation facilities of the tourist offer.

Ljudski resursi kao faktor kreiranja konkurentskih prednosti turističkih preduzeća AGNEŠ R. BOLJEVIĆ, Univerzitet u Novom Sadu, Pregledni rad Ekonomski fakultet, Subotica UDC: 005.96:338.486.2 JELENA ð. PREMOVIĆ, doktorant, Univerzitet u Kragujevcu Ekonomski fakultet, Kragujevac VESNA R. STOJANOVIĆ -ALEKSIĆ, Univerzitet u Kragujevcu Ekonomski fakultet, Kragujevac Ljudski resursi predstavljaju odlučujući faktor u procesu kreiranja i ostvarivanja konkurentskih prednosti savremenih preduzeća. Zbog toga se u fokusu savremenog upravljanja nalaze upravo ljudski resursi -njihova uloga i značaj koji imaju u svakom organizacionom sistemu. Turizam je radno intenzivna privredna delatnost koja obezbeñuje preko 200 miliona radnih mesta širom sveta. Učešće turizma u BDP sveta je oko 10,5%, posredstvom turizma se realizuje preko 12,5% vrednosti ukupnog izvoza u svetu i oko 30% svetske trgovine uslugama. Polazeći od ovih činjenica, u radu se ukazuje na strateški značaj ljudskih resursa za svaki menadžment preduzeća, ali i nacionalnu privredu u celini. Autori posebno analiziraju turističku delatnost i ističu osnovne specifičnost ljudskih resursa u turizmu.

The research was done empirically in order to determine the relationship between socio-demographic variables and respondents' opinions on the advantages of the tourist offer of Belgrade over other European capitals as tourist destinations. The data were analyzed using descriptive analysis (percentages, arithmetic mean), Chi-square test, t-test, one-factor analysis of variance, multiple linear regression and Pearson's correlation coefficient. The level of statistical significance was set at p<0.05, and all obtained data were processed in the SPSS program, version 23.

UVODBalanced Scorecard (BSC) je dokazan i efi kasan alat u nastojanju da se nedodirljive vrednosti prepoznaju, opišu i pretvore u stvarnu vrednost za sve stakeholdere kompanije i da se koristi kao proces koji omogućava kompanijama implementiranje poslovne strategije. Smisao korišćenja metode kao menadžerskog alata nije prilagođa-vanje određenog skupa mera preslikavanjem metrike sa neke, već postojeće liste, već da se analizira svaka od komponenti (odnosi i menadžment perspektiva) i razmotri na koji se način mogu povezati sa strategijom, kao i vlastito povezivanje kojim će se 1 Vanredni profesor, Ekonomski fakultet u Prištini-Kosovska Mitrovica, ljiljana.arsic@pr.ac.rs.2 Vanredni profesor, Ekonomski fakultet u Prištini-Kosovska Mitrovica, zoran.milicevic@pr.ac.rs.3 Magistar, doktorand, Ekonomski fakultet u Kragujevcu, jelena.premovic@gmali.com.