cOrpOraTe sOcial respOnsiBiliTy in relaTiOns WiTh sOcial cOMMuniTy: deTerMinaTs, develOpMenT, ManageMenT aspecTs 3 abstractIn the contemporary conditions of the pronounces dynamism of competition, clearly articulated demands of the social community and increasingly loud ecological requirements, socially responsible business activities become an indispensable strategy of responsible and ethical management of the company. Depending on how well companies manage socially responsible projects, it depends on the degree of sustainable development and the level of quality of relations with the community. Having this in mind, the paper aims to provide a better and more complete understanding of socially responsible behavior of companies in relations with the social community. Consequently, the significance of social responsibility and the role of social investments for community development are in the focus of the paper. The competencies of corporate social responsibility managers for community development have also been analyzed in order to better understand the new role and responsibility of companies. ДРУШТВЕНА ОДгОВОРНОСТ кОмПАНИјА У ОДНОСИмАСА ДРУШТВЕНОм ЗАјЕДНИЦОм: кАРАкТЕРИСТИкЕ, РАЗВОј, УПРАВљАЧкИ АСПЕкТИ Апстракт У савременим условима израженог динамизма конкуренције, јасно артикулисаних захтева друштвене заједнице и све гласнијих еколошких захтева, друштвено одговорно пословање постаје неизоставна стратегија одговорног и етичног управљања компанијом. У зависности од тога колико компанија промишљено управља друштвено одговорним пројектима 1 vesna.sekulic@eknfak.ni.ac.rs 2 milapavlovic@yahoo.com 3 P. 59-69 ©Друштво економиста "Економика" Ниш http://www.ekonomika.org.rs 60 ЕКОНОМИКА ЕКОНОМИКА ©Друштво економиста "Економика" Ниш

Many successful enterprises have identified a large significance of non-economic determinants of business and their influence on competitive success. Social responsible behaviour becomes an imperative of modern business environment. Corporate social responsibility emphasizes more effective environmental and social performance management so that its influence on financial performance becomes more and more obvious. In that sense, the aim of this paper is to point out the theoretical foundations of the Sustainability Balanced Scorecard (SBS) concept, and to demonstrate an example of enterprise, which will show how to develop SBS in the aim of its successful application.

Abstract. The concept of Activity-Based Costing (ABC) provides informational support to the performance of key management activities in different organizations. Focused on activities and processes within the organization, this concept, using appropriate cost drivers, provides more accurate information on activity costs and costs objects. The paper analyzes the specificities of applying the traditional and improved model of activity-based costing in health organizations.Key words: health care organizations, costing, activities, cost drivers INTRODUCTIONAs organizations that exist and work in order to provide the general well-being of society as a whole, certain groups of people and individuals, nonprofit organizations do not have in their focus achieving their own profit or high wages of their individual employees. The primary purpose of establishment and functioning of the nonprofit organizations is contented in providing the goods and services that a society asks for but profit organizations cannot or do not provide. This fact makes the nonprofits significant factor of functioning for many national economies. Nonprofit organizations are, in principle, relatively easy to "identify" if it starts from the fact that these organizations, in order to cover their costs, perform a wide range of operations and activities on a nonprofit base, that are aimed at providing certain services to the wider community. These are public (collective) goods, such as health care, education, social protection, transport infrastructure, culture and arts, which are of common interest and are needed for the particular community to function normally. Due to specific effects achieved through the provision of health care and protection, nonprofit organizations in health care sector deserve a special attention. Consequently, the business goals of these organizations are not profit-oriented, but have non-economic nature and their human character is dominant -to provide services that will meet the needs of preserving the health of people in a given community. Therefore, social responsibility in carrying out the objectives is largely expressed in health and other nonprofit organizations.The dominance of non-economic objectives, that are not easy to follow, as well as to monitor the effects of their realization, make the process of identification, control and improvement the measures of effective functioning of these organizations fairly complex. Thus, the objective function of a health care organization depends on the board of directors, type of services, respective financing, level of competition, and the current financial condition of the organization (Hughes & Luksetich, 2010, p. 121) Various objectives have been formulated in models, including social welfare, quality and quantity maximization, budget, inputs, equity, and even profit. The objective should be consistent with the competitive and legal environment and flexible enough to deal with changing business conditions.Considering that health care organizations should primarily achieve re...

Supplier evaluation and selection is becoming more and more important for companies in today’s logistics and supply chain management. Decision making in supplier selection domain, as an essential component of supply chain management, is a complex process due to the fact that a wide range of diverse criteria, stakeholders and possible solutions are embedded into this process. This paper focuses on the application of some single and hybrid multi criteria decision making approaches for the selection of suppliers of transportation and logistics equipment. The analytic hierarchy process (AHP), stepwise weight assessment ratio analysis (SWARA) and technique for the order preference by similarity to ideal solution (TOPSIS) have been implemented in the "Lagerton" company in Serbia for evaluation and selection of the supplier in the case of procurement of THK Linear motion guide components. The best ranked supplier has been suggested to the company and the sensitivity analysis of ranking orders according to the criteria weights variations has been done.

Summary:In the present business environment, negative opinion on the work of the public sector prevails. According to the public opinion, one gets the impression that it is necessary to privatize the public corporations as soon as possible and this way get rid of this kind of ballast. Having in mind the negative effects of previous transitional period, it is necessary to approach this issue cautiously, so the process of the reforms would give optimal social benefits.