Economic Archive

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  SOME POSSIBILITIES FOR APPLYING THE ACTIVITY-BASED COSTING APPROACH IN THE MEAT-PROCESSING INDUSTRY – STRATEGIC ASPECTS

  Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis ... Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis based on the activity-based costing approach provides conditions for examining costs and managing profitability by products, services, and individual organizational units. Proper practical application of this approach can become a strategic advantage for companies in the meat-processing industry as well. The authors of this study outline some strategic directions for the implementation of the activity-based costing approach in the meat-processing industry. The study concludes that the information output of the activity-based costing system is essential for management, both for making strategic decisions related to process analysis and for managing profitability and efficiency within the company.

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  STRUCTURE AND DYNAMICS OF BULGARIAN AND FOREIGN TRADEMARK ACTIVITY IN BULGARIA FOR THE PERIOD 2010-2023

  As one of the objects of industrial property of increasing importance in recent years, trademarks are a preferred tool for influencing consumer attitudes and increasing the recognition of companies. However, research in the field of the structure of trademark activity and the dynamics of its change under the influ-ence of various environmental ... As one of the objects of industrial property of increasing importance in recent years, trademarks are a preferred tool for influencing consumer attitudes and increasing the recognition of companies. However, research in the field of the structure of trademark activity and the dynamics of its change under the influ-ence of various environmental factors remains out of the focus of researchers in Bulgaria. The main purpose of this article is to present the state and dynam-ics of Bulgarian and foreign trademark activity in Bulgaria for the period 2010-2023. The Bulgarian trademark activity abroad is also measured. The study is based on information on the number of filed and registered trade-marks obtained from the database of the World Intellectual Property Organiza-tion (WIPO). As a result of the study, it was found that in the period 2010-2023 there was a decreasing foreign activity in Bulgaria, but the interest of Bulgarian applicants and trademark owners in the protection of trademark rights abroad is growing.

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  THE ROLE OF TAXATION IN PROMOTING SUSTAINABLE DEVELOPMENT IN NIGERIA

  This research examined the nexus between taxation and sustainable development in Nigeria. The study’s specific objectives were to investigate how company income tax, petroleum profit tax, and value added tax would affect sustainable development, measured by per capita income, in Nigeria. Secondary data from 1994 till 2022 and sourced from the ... This research examined the nexus between taxation and sustainable development in Nigeria. The study’s specific objectives were to investigate how company income tax, petroleum profit tax, and value added tax would affect sustainable development, measured by per capita income, in Nigeria. Secondary data from 1994 till 2022 and sourced from the annual report of the Nigerian Federal Inland Revenue Services was utilized for the study. The sourced data was estimated using the Vector Error Correction Model. The unit root test showed that all the variables were stationary at first difference and the Johansen Cointegration revealed a long run relationship among the variables. Findings showed that company income tax, petroleum profit tax, and value added tax positively and significantly impact per capita income. The research, therefore, recommended that the government should ensure that tax funds are utilized for infrastructural and economic developmental objectives as it would facilitate Nigeria’s economic development.