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PurposeThe paper seeks to develop an original monetary model for evaluating employees of a company. Employees are an important element of the business process. However, apart from their role as a means of production, their value is not disclosed on the assets side of the classical balance‐sheet. Employees may be disclosed among the assets only if they are expressed in value terms. Therefore, the fundamental aim of the paper is to provide an appropriate monetary mode for valuating employees.Design/methodology/approachA descriptive approach is sued to identify the basic problems of existing monetary models for valuating employees. According to these findings a totally different approach is taken and an original dynamic model is developed to evaluate employees.FindingsExisting criteria do not offer appropriate solutions for expressing the value of an employee in monetary terms. The model presented here efficiently overcomes most of the practical problems and can be used as an appropriate estimator of employees' value expressed in monetary terms.Research limitations/implicationsThe model presented has not been sufficiently verified in practice. The model could prove to be directly applicable in those enterprises that would like to define the value of their employees.Originality/valueThe model presented is original and presents one possible approach to the solution of the problems mentioned above.

This article studies the relationship between changes in the external business environment, a firm's innovation strategies towards customers, and performance. A model of relations was developed, as well as a hypothesis: "The use of the differentiation strategy has a positive effect on firm's performance. SMEs that use the differentiation strategy achieve better performance than those who use one of the other strategies (low-cost strategy, focus strategy, or an overtaking strategy)". The empirical study includes a population of 3007 SMEs and a sample of 163 SMEs. The firm's performance was measured using financial measures such as return on equity (ROE) and return on assets (ROA), operational measures such as economic value added (EVA) and comprehensive measures such as credit rating (CR). The structural equation modelling (SEM) approach was used for data analysis. Based on the results, we can confirm that changes in a firm's external environment affect the firm's strategy towards customers, which influences the performance of a firm. The empirical study confirmed that firms using the differentiation strategy indicate higher performances (ROA, EVA, and CR) than those using any other strategy. Results also show that high-performance SMEs incorporate customer perspectives into strategy selection. The most significant influence on the firm's selection of the differentiation strategy was found in cases when the firm cooperates with new customers with whom it has not collaborated thus far. SMEs that use a low-cost strategy, focus strategy, or overtaking strategy are less successful than companies that use a differentiation strategy. The developed model of relations in this research has special meaning for researchers and managers in the field of strategic management, strategy selection and implementation, as well as performance of SMEs.

Svrha je ovog istraživanja pružiti razumijevanje utjecaja outsourcing procesa na projektiranje razvojne politike, osobito u pogledu optimizacije poslovanja organizacija. Tema ovog članka je outsourcing, koji se smatra bitnom komponentom razvojne politike organizacija. Uključivanjem vanjskih pružatelja usluga u svoje poslovne aktivnosti, organizacija dobiva resurse, znanja i, što je najvažnije, konkurentsku prednost. Ovo istraživanje pruža empirijsku analizu putem upitnika provedenog među 266 predstavnika slovenskih organizacija. Točnije, ispituju se karakteristike tržišta logističkih usluga i IT rješenja i analizirajući statističke podatke pronalazi sektor s obećavajućim rastom. Rezultati istraživanja daju znatan broj mogućnosti za prosudbe i smjernice koje mogu pomoći organizacijama olakšati procjenu vlastitih srednjoročnih strategija i ciljeva. Nakon što su uključeni vanjski pružatelji usluga u procese, odnosno aktivnosti, ključne kompetencije organizacije postaju sveobuhvatne i, u isto vrijeme, osnažuju svoje programe. Korisnici outsourcinga mogu popuniti praznine u razvojnoj politici, osobito onih organizacija koje to nisu u stanju ispuniti same, zbog nedostatka potrebnih resursa. Odluka o outsourcingu, koja se smatra temeljem za dugoročnu konkurentnost i uspješnost poslovanja, ne bi trebala utjecati na ključne kompetencije nekog poduzeća. ; The purpose of this research is to provide an understanding of the influence of outsourcing decision processes on the design of development policy, especially in terms of organisations' operations optimisation. The subject of this article is outsourcing, which is considered to be an important component of development policy of organisations. By including external service providers in its business activities, the organisation obtains the resources, knowledge and, most importantly, the competitive advantage. This research provides an empirical analysis from a survey of 266 representatives of Slovene organizations. More specifically it examines the characteristics of the market of logistics services and IT solutions and by analysing statistical data finds sector promising growth. The results of the research provide a considerable number of possibilities for judgement and guidelines which can help the organisations to ease the assessment of their own medium-term strategies and objectives set. Having included the external service providers into the processes, i.e. the activities, organisation's core competencies become more comprehensive and, at the same time, strengthen their programmes. Outsourcers can fi ll the gaps in the development policy, especially the ones, which an organisation is not capable to fi ll by itself due to the lack of needed resources. The decision about outsourcing should not affect a company's core competencies, deemed as a basis for long-term competitiveness and business performance.