{"id":"https://openalex.org/W119649172","doi":"https://doi.org/10.1080/1331677x.2013.11517599","title":"Assessment of the Most Significant Impacts of Environment on the Changes in Company Cost Structure","display_name":"Assessment of the Most Significant Impacts of Environment on the Changes in Company Cost Structure","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W119649172","doi":"https://doi.org/10.1080/1331677x.2013.11517599","mag":"119649172"},"language":"en","primary_location":{"id":"doi:10.1080/1331677x.2013.11517599","doi":"https://doi.org/10.1080/1331677x.2013.11517599","is_oa":true,"landing_page_url":"https://doi.org/10.1080/1331677x.2013.11517599","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/1331677X.2013.11517599?needAccess=true&role=button","source":{"id":"https://openalex.org/S1014724869","display_name":"Economic Research-Ekonomska Istra\u017eivanja","issn_l":"1331-677X","issn":["1331-677X","1848-9664"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","ddh","erih-plus","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economic Research-Ekonomska Istra\u017eivanja","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.tandfonline.com/doi/epdf/10.1080/1331677X.2013.11517599?needAccess=true&role=button","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023061842","display_name":"Bo\u017eidar Lekovi\u0107","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I170726198","display_name":"University of Novi Sad","ror":"https://ror.org/00xa57a59","country_code":"RS","type":"education","lineage":["https://openalex.org/I170726198"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Bo\u017eidar Lekovi\u0107","raw_affiliation_strings":["Ph. D Full Professor, University of Novi Sad, Faculty of Economics, Subotica, Segedinski put 9-11, 24000 Subotica, lekovic@eccf.uns.ac.rs"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ph. D Full Professor, University of Novi Sad, Faculty of Economics, Subotica, Segedinski put 9-11, 24000 Subotica, lekovic@eccf.uns.ac.rs","institution_ids":["https://openalex.org/I170726198"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007924999","display_name":"Andrea Ivani\u0161evi\u0107","orcid":"https://orcid.org/0000-0003-3342-7257","observed_orcids":["https://orcid.org/0000-0003-3342-7257"]},"institutions":[{"id":"https://openalex.org/I170726198","display_name":"University of Novi Sad","ror":"https://ror.org/00xa57a59","country_code":"RS","type":"education","lineage":["https://openalex.org/I170726198"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Andrea Ivani\u0161evi\u0107","raw_affiliation_strings":["Ph. D Teaching Professor, University of Novi Sad, Faculty of Technical Sciences Novi Sad, Trg Dositeja Obradovi\u0107a 6, 21000 Novi Sad, Serbia, Phone: +381214852157. andreai@uns.ac.rs"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ph. D Teaching Professor, University of Novi Sad, Faculty of Technical Sciences Novi Sad, Trg Dositeja Obradovi\u0107a 6, 21000 Novi Sad, Serbia, Phone: +381214852157. andreai@uns.ac.rs","institution_ids":["https://openalex.org/I170726198"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081795302","display_name":"Branislav B. Mari\u0107","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I170726198","display_name":"University of Novi Sad","ror":"https://ror.org/00xa57a59","country_code":"RS","type":"education","lineage":["https://openalex.org/I170726198"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Branislav Mari\u0107","raw_affiliation_strings":["Ph. D Associate Professor, University of Novi Sad, Faculty of Technical Sciences Novi Sad, Trg Dositeja Obradovi\u0107a 6, 21000 Novi Sad, Serbia, Phone: +381214852191. bmaric@uns.ac.rs"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ph. D Associate Professor, University of Novi Sad, Faculty of Technical Sciences Novi Sad, Trg Dositeja Obradovi\u0107a 6, 21000 Novi Sad, Serbia, Phone: +381214852191. bmaric@uns.ac.rs","institution_ids":["https://openalex.org/I170726198"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5089957451","display_name":"Jelena Demko-Rihter","orcid":"https://orcid.org/0000-0001-7762-3095","observed_orcids":["https://orcid.org/0000-0001-7762-3095"]},"institutions":[{"id":"https://openalex.org/I170726198","display_name":"University of Novi Sad","ror":"https://ror.org/00xa57a59","country_code":"RS","type":"education","lineage":["https://openalex.org/I170726198"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Jelena Demko Rihter","raw_affiliation_strings":["Assistant, University of Novi Sad, Faculty of Technical Sciences Novi Sad, Trg Dositeja Obradovi\u0107a 6, 21000 Novi Sad, Serbia, Phone: +381214852157. cirici@uns.ac.rs"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Assistant, University of Novi Sad, Faculty of Technical Sciences Novi Sad, Trg Dositeja Obradovi\u0107a 6, 21000 Novi Sad, Serbia, Phone: +381214852157. cirici@uns.ac.rs","institution_ids":["https://openalex.org/I170726198"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I170726198"],"apc_list":{"value":770,"currency":"GBP","value_usd":944},"apc_paid":{"value":770,"currency":"GBP","value_usd":944},"fwci":2.9715,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.91948125,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"26","issue":"1","first_page":"225","last_page":"242"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.39820000529289246,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.39820000529289246,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.3537999987602234,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12883","display_name":"Sustainable Development and Environmental Management","score":0.03150000050663948,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-impact","display_name":"environmental impact","score":0.7329999804496765},{"id":"https://openalex.org/keywords/environmental-cost-accounting","display_name":"environmental cost accounting","score":0.45399999618530273},{"id":"https://openalex.org/keywords/environmental-impact-assessment","display_name":"environmental impact assessment","score":0.5879999995231628},{"id":"https://openalex.org/keywords/environmental-management-systems","display_name":"environmental management systems","score":0.47600001096725464}],"concepts":[{"id":"https://openalex.org/C2985243512","wikidata":"https://www.wikidata.org/wiki/Q3491300","display_name":"Business environment","level":2,"score":0.5955083966255188},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5880115032196045},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5577685832977295},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4791231155395508},{"id":"https://openalex.org/C2776505523","wikidata":"https://www.wikidata.org/wiki/Q4785468","display_name":"Plan (archaeology)","level":2,"score":0.4640101194381714},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45839062333106995},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.4533315598964691},{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.42593446373939514},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.41454142332077026},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.38033047318458557},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.3622557520866394},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3446616530418396},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.15334662795066833},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14827492833137512},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.10549232363700867},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1080/1331677x.2013.11517599","doi":"https://doi.org/10.1080/1331677x.2013.11517599","is_oa":true,"landing_page_url":"https://doi.org/10.1080/1331677x.2013.11517599","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/1331677X.2013.11517599?needAccess=true&role=button","source":{"id":"https://openalex.org/S1014724869","display_name":"Economic Research-Ekonomska Istra\u017eivanja","issn_l":"1331-677X","issn":["1331-677X","1848-9664"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","ddh","erih-plus","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economic Research-Ekonomska Istra\u017eivanja","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:reroxx:v:26:y:2013:i:1:p:225-242","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/1331677X.2013.11517599","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:hrcak.srce.hr:104018","doi":null,"is_oa":true,"landing_page_url":"http://hrcak.srce.hr/104018","pdf_url":null,"source":{"id":"https://openalex.org/S4306400677","display_name":"Hr\u010dak Portal of scientific journals of Croatia (University Computing Centre)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210104502","host_organization_name":"United Nations University","host_organization_lineage":["https://openalex.org/I4210104502"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Economic research - Ekonomska istra\u017eivanja","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.1080/1331677x.2013.11517599","doi":"https://doi.org/10.1080/1331677x.2013.11517599","is_oa":true,"landing_page_url":"https://doi.org/10.1080/1331677x.2013.11517599","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/1331677X.2013.11517599?needAccess=true&role=button","source":{"id":"https://openalex.org/S1014724869","display_name":"Economic Research-Ekonomska Istra\u017eivanja","issn_l":"1331-677X","issn":["1331-677X","1848-9664"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","ddh","erih-plus","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economic Research-Ekonomska Istra\u017eivanja","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W119649172.pdf","grobid_xml":"https://content.openalex.org/works/W119649172.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W62670244","https://openalex.org/W1965166541","https://openalex.org/W1996546957","https://openalex.org/W2003210673","https://openalex.org/W2059434114","https://openalex.org/W2091789315","https://openalex.org/W2121705145","https://openalex.org/W2139506958","https://openalex.org/W2262479193"],"related_works":["https://openalex.org/W2364744705","https://openalex.org/W2369287747","https://openalex.org/W2364180771","https://openalex.org/W2386472800","https://openalex.org/W2356038407","https://openalex.org/W345214661","https://openalex.org/W2100267640","https://openalex.org/W2227664672","https://openalex.org/W2356436736","https://openalex.org/W3003241005"],"abstract_inverted_index":{"Companies":[0],"are":[1,27],"operating":[2],"as":[3,15,17,146],"integral":[4],"parts":[5],"of":[6,59,71,85,91,100,138],"their":[7,65,119],"environment,":[8,76,117],"and":[9,51],"thus,":[10],"they":[11,35,47],"depend":[12],"on":[13,18,121,135],"it,":[14],"well":[16],"the":[19,24,57,69,72,75,79,83,86,98,107,111,116,136,144,149],"changes":[20,128],"that":[21,104],"occur":[22],"in":[23,129,140,148],"environment.":[25],"They":[26],"usually":[28],"unable":[29],"to":[30,37,49,56,68,95,109,142],"control":[31,153],"environmental":[32],"impacts,":[33],"so":[34],"need":[36,48],"develop":[38],"a":[39,102],"system":[40,130],"which":[41],"can":[42],"partially":[43],"reduce":[44],"these":[45],"impacts;":[46],"adjust":[50],"synchronize":[52],"with":[53],"changes.":[54],"Due":[55],"development":[58],"this":[60,92],"mechanism,":[61],"companies":[62],"could":[63,105],"adapt":[64],"business":[66],"activities":[67],"most":[70,112],"impacts":[73,114],"from":[74,115],"providing":[77],"thereby":[78],"highest":[80],"profit":[81],"at":[82],"end":[84],"fiscal":[87],"year.":[88],"The":[89],"purpose":[90],"paper":[93],"is":[94],"point":[96],"out":[97],"principles":[99],"designing":[101],"model":[103],"enable":[106],"enterprise":[108],"assess":[110],"important":[113],"quantifying":[118],"influence":[120],"its":[122],"cost":[123],"structure.":[124],"Decisions":[125],"about":[126],"necessary":[127],"operations":[131],"should":[132],"be":[133],"based":[134],"results":[137,145],"calculations":[139],"order":[141],"achieve":[143],"defined":[147],"dynamic":[150],"plan,":[151],"or":[152],"them":[154],"within":[155],"satisfying":[156],"limits.":[157]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-24T09:50:30.924529","created_date":"2016-06-24T00:00:00"}