New Articles – Business Administration and Management

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

Optimization of inventory cost control for SMEs in supply chain transformation: A case study and discussion

Xiaosong Zheng, Yilin Chen

With the continuous transformation of supply chains in various industries in China, the strategic landscape, industrial structure, industry rules, business models, and management logic have all changed dramatically, and the consumer market has become more demanding regarding pre-sales quality and after-sales service. Primarily for distribution companies whose primary business model is “buy and sell products and earn a profit margin,” the supply chain transformation has placed higher demands on…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-002 more

The influence of the COVID-19 pandemic on managerial functions: Theory verified by Delphi method

Marta Noskova, Jiri Kutlak

The aim of the article is to analyse the performance of managerial functions in the context of the COVID-19 pandemic. The first part of the article focuses on a systematic literature review (SLR) aimed at identifying the most frequently researched managerial functions in the context of changes due to the pandemic and the difficulties in performing these functions. A total of 211 articles from the Web of Science database were analysed, 18 of which were relevant to the present research. Based on…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-003 more

Exploring the relationship between usage of social networking sites, cyberbullying and academic performance: Evidence from the higher education sector of Saudi Arabia

Samma Faiz Rasool, Hamid Raza, Vaclav Zubr, Muhammad Zaheer Asghar, Razia Sultana

The aim of this study is to investigate the relationship between the use of social networking sites (SNS), cyberbullying (CB) and academic performance (AP). Firstly, we investigate the direct relationship between the use of social networking sites (Instagram, Facebook and TikTok) and academic performance. Secondly, the relationship between the use of social networking sites (Instagram, Facebook and TikTok) and cyberbullying is explored. Thirdly, linkages between cyberbullying and academic…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-005 more

Determinants of the impact of ESG policy and corporate governance on employee rights

Chiao-Ming Li, Joe-Ming Lee

To comply with international development trends in recent years, Taiwanese government agencies have formulated environmental, social, and governance (ESG) legal policies and strengthened publicity for listed firms to prepare sustainability reports. Government agencies are trying to use ESG legal policies to gradually guide firms to take environmental, social, and governance measures and move toward sustainable operations. However, employee rights were easier for firms to ignore in the past, so…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-007 more