o:29154 The Analysis of Intangible Costs of Trade Companies in Serbia Analiza nematerijalnih troškova trgovinskih kompanija u Srbiji en Abstract: There has been increased attention directed lately, both in theory and in practice, to investigating the impact of intangible assets on company performance. In this context, the importance of intangible costs, i.e. amortization of intangible assets, is also considered. Bearing this in mind, this paper examines the impact of intangible costs on the performance of trade companies in Serbia. The conclusion is that they are an increasingly important factor in the performance of trade companies in Serbia. In support of this, the fact is that there is a high correlation between intangible costs and sales revenues Abstrakt: U poslednje vreme se u teoriji i praksi sve više pažnje posvećuje istraživanju uticaja nematerijalnih sredstava na poslovanje kompanije. U ovom kontekstu, takođe se razmatra značaj nematerijalnih troškova, tj. amortizacije nematerijalnih sredstava. Imajući to u vidu, ovaj rad razmatra uticaj nematerijalnih troškova na poslovanje trgovačkih društava u Srbiji. Zaključak je da su oni sve važniji faktor u poslovanju trgovinskih kompanija u Srbiji. U prilog tome, činjenica je da postoji velika korelacija između nematerijalnih troškova i prihoda od prodaje. Key words: innovations, customers, brand, technology, knowledge, Jel classification: L810, M420, Q320 Ključne reči: inovacije, kupci, brend, tehnologija, znanje 1552099 10.24867/IJIEM-2019-1-007 1552101 2217-2661 2023-05-08T11:36:39.967Z 44 no 46 Radojko Lukić Univerzitet u Beogradu Ekonomski fakultet 12422503 0000-0001-6529-0297 Veselin Perović person application/pdf 636758 https://phaidrabg.bg.ac.rs/o:29154 no yes 16 70 92000001 11A03 International Journal of Industrial Engineering and Management 10 1 7 19 2019