EMPLOYEES’ PERCEPTIONS IN TRANSPORT COMPANIES REGARDING COST MANAGEMENT

Stefan Milojević; Miloš Milošević; Milica Simić

doi:10.59864/Oditor32503SM

Authors

Stefan Milojević Associate Professor, PhD, Educons University, Faculty of Business Economics, Sremska Kamenica, Serbia Author https://orcid.org/0000-0001-6240-6776
Miloš Milošević Assistant Professor, PhD, National Center for Corporate Education, Belgrade, Serbia Author https://orcid.org/0009-0008-1910-8536
Milica Simić Associate Professor, PhD, ALFA BK University, Belgrade, Serbia Author https://orcid.org/0000-0002-0652-3799

DOI:

https://doi.org/10.59864/Oditor32503SM

Keywords:

management, costs, transport companies, employees’ perceptions

Abstract

In contemporary business conditions characterized by national and international contractual integration and acquisitions, globalization of supply and demand for transport services, the exceptionally rapid development of competition due to the emergence of new companies from countries not traditionally oriented toward international transport, and the rise of powerful software tools, cost management has been gaining increasing importance. The management structures of transport companies recognize that the key mechanism for maintaining competitive positions lies precisely in effective cost management. This paper aims to examine the perceptions of employees in transport companies in Serbia regarding cost management. The research results showed that employees recognize the importance of cost control, but a lack of transparency, training and communication between departments limits their effective implementation. Clear differences were observed between managerial and non-managerial staff, with managers consistently scoring higher, suggesting that workplace and proximity to decision-making significantly shape perceptions of cost management.

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