
<ns0:uwmetadata xmlns:ns0="http://phaidra.univie.ac.at/XML/metadata/V1.0" xmlns:ns1="http://phaidra.univie.ac.at/XML/metadata/lom/V1.0" xmlns:ns10="http://phaidra.univie.ac.at/XML/metadata/provenience/V1.0" xmlns:ns11="http://phaidra.univie.ac.at/XML/metadata/provenience/V1.0/entity" xmlns:ns12="http://phaidra.univie.ac.at/XML/metadata/digitalbook/V1.0" xmlns:ns13="http://phaidra.univie.ac.at/XML/metadata/etheses/V1.0" xmlns:ns2="http://phaidra.univie.ac.at/XML/metadata/extended/V1.0" xmlns:ns3="http://phaidra.univie.ac.at/XML/metadata/lom/V1.0/entity" xmlns:ns4="http://phaidra.univie.ac.at/XML/metadata/lom/V1.0/requirement" xmlns:ns5="http://phaidra.univie.ac.at/XML/metadata/lom/V1.0/educational" xmlns:ns6="http://phaidra.univie.ac.at/XML/metadata/lom/V1.0/annotation" xmlns:ns7="http://phaidra.univie.ac.at/XML/metadata/lom/V1.0/classification" xmlns:ns8="http://phaidra.univie.ac.at/XML/metadata/lom/V1.0/organization" xmlns:ns9="http://phaidra.univie.ac.at/XML/metadata/histkult/V1.0">
  <ns1:general>
    <ns1:identifier>o:5888</ns1:identifier>
    <ns1:title language="en">Cost-Benefit Analysis in the Function of Controlling Sustainable Investments</ns1:title>
    <ns1:language>en</ns1:language>
    <ns1:description language="en">Abstract: In the contemporary business environment, effective investment management becomes a
crucial factor for competitiveness and sustainability. This paper explores the role of cost-benefit
analysis (CBA) within the framework of controlling sustainable investments, with the aim of
identifying ways and extents to improve decision-making processes and contribute to sustainable
development. Cost-benefit analysis serves as a quantitative tool that enables the evaluation of
economic benefits and costs of investment projects, providing a clear picture of their efficiency and
profitability. Within the realm of controlling, investment controlling utilizes CBA for precise
monitoring and management of resources, facilitating investment optimization and risk
minimization. The paper focuses on the methodology of sustainable CBA statements and their
application in the control of sustainable investments. CBA not only allows for a quantitative
evaluation of the financial aspects of projects but also integrates sustainability criteria, such as
environmental and social impacts, thereby contributing to a holistic approach to decision-making.
The research findings indicate that integrating cost-benefit analysis into the function of controlling
sustainable investments enhances resource management and the achievement of sustainable goals.
The paper concludes that the successful integration of CBA into investment controlling is essential
for competitive investment management and long-term sustainability.</ns1:description>
    <ns1:keyword language="en">Keywords: Cost-benefit analysis (CBA); controlling; sustainable investments.</ns1:keyword>
    <ns2:identifiers>
      <ns2:resource>1552099</ns2:resource>
      <ns2:identifier>10.55817/AFQF5722</ns2:identifier>
    </ns2:identifiers>
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  <ns1:lifecycle>
    <ns1:upload_date>2024-10-30T11:03:14.872Z</ns1:upload_date>
    <ns1:status>44</ns1:status>
    <ns2:peer_reviewed>yes</ns2:peer_reviewed>
    <ns1:contribute seq="0">
      <ns1:role>46</ns1:role>
      <ns1:entity seq="0">
        <ns3:firstname>Miroslav</ns3:firstname>
        <ns3:lastname>Čavlin</ns3:lastname>
        <ns3:institution>Fakultet za ekonomiju i inženjerski menadžment u Novom Sadu</ns3:institution>
        <ns3:orcid>0000-0001-7465-7441</ns3:orcid>
      </ns1:entity>
      <ns1:entity seq="1">
        <ns3:firstname>Veljko </ns3:firstname>
        <ns3:lastname>Dmitrović</ns3:lastname>
        <ns3:type>person</ns3:type>
      </ns1:entity>
      <ns1:entity seq="2">
        <ns3:firstname>Aleksandar</ns3:firstname>
        <ns3:lastname>Majstorović</ns3:lastname>
        <ns3:type>person</ns3:type>
      </ns1:entity>
      <ns1:date>2024</ns1:date>
    </ns1:contribute>
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  <ns1:technical>
    <ns1:format>application/pdf</ns1:format> 
   <ns1:size>428439</ns1:size>
    <ns1:location>https://unilib.phaidrabg.rs/o:5888</ns1:location>
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  <ns1:rights>
    <ns1:cost>no</ns1:cost>
    <ns1:copyright>yes</ns1:copyright>
    <ns1:license>16</ns1:license>
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    <ns1:purpose>70</ns1:purpose>
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    <ns8:hoschtyp>1552253</ns8:hoschtyp>
    <ns8:approbation_period>2024-07-27</ns8:approbation_period>
  </ns1:organization>
  <ns12:digitalbook>
    <ns12:name_magazine language="en">Journal of Agronomy, Technology and Engineering Management</ns12:name_magazine>
    <ns12:volume>7</ns12:volume>
    <ns12:booklet>4</ns12:booklet>
    <ns12:from_page>1148</ns12:from_page>
    <ns12:to_page>1157</ns12:to_page>
    <ns12:publisher>Faculty of Economics and Engineering Management in Novi Sad, University Business Academy in Novi Sad, Cvećarska 2, 21107 Novi Sad, Serbia</ns12:publisher>
    <ns12:releaseyear>2024</ns12:releaseyear>
  </ns12:digitalbook>
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