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In the contemporary digital landscape, understanding the distinctions and overlaps between Workarounds, IT consumerization, and Shadow IT is important for organizations navigating the complexities of technology adoption. These concepts reflect the dynamic relationship between employees and technology, shaping how individuals interact with IT resources to meet their needs and enhance productivity. By comprehensively analysing these phenomena, organizations can harness the potential for innovation while mitigating risks associated with unauthorized technology usage. Moreover, recognizing the significance of these concepts underscores the importance of adaptability and agility in responding to evolving technological trends. Elucidating the phenomena facilitates organizations in optimizing their technological ecosystems to drive efficiency, innovation, and overall performance in the digital era. This paper delves into distinguishing relevant terms, highlighting both their similarities and differences, while also examining their impact on organizational performance metrics such as risk management, innovation, and overall efficiency. Through a comprehensive literature review, it seeks to clarify the nuances among these terms and their implications for organizational performance.

Osnovni cilj istraživanja predstavlja analizu uticaja grupe odabranih individualnih varijabli (samoefikasnost, lična inovativnost i deljenje znanja) na nameru za korišćenje sistema e – učenja od strane studenata. Budući da postoji širok spektar faktora koji može definisati navedenu nameru, u ovom radu izdvojeni su lični faktori u segmentu kompetencija i motivacije kao dominantne determinante opredeljenosti. Izbor zavisne varijable zasnovan na njenom ključnom uticaju na samoefikasnost procesa učenja u e – okruženju. Istraživanje je sprovedeno na uzorku od 800 studenata različitih visokoškolskih institucija. Na osnovu rezultata sprovedenog istraživanja može se zaključiti da je pretpostavka da postoji pozitivna korelaciona veza na nivou statističke značajnosti između namere studenata za korišćenje sistema za e – učenje, kao zavisne promenljive, i samoefikasnosti, lične inovativnosti i deljenja znanja, kao grupe nezavisnih promenljivih, potvrđena.

Prelazak sa industrijske revolucije na novu ekonomsku dominaciju informacionih tehnologija (IT) okarakterisao je 21. vek. Taj prelazak u ljudskoj istoriji može se nazvati digitalna era. U ovom radu razmatra se shadow IT u kontekstu izazova koje donosi digitalizacija i digitalna transformacija. Cilj istraživanja je identifikovanje veza koje postoje između shadow IT sistema i digitalizacije, kao i modela upravljanja ovim fenomenom u savremeno digitalno doba. U skladu sa definisanim ciljem, sproveden je sistematski pregled literature. Na osnovu pregleda literature, analizirani su pozitivni i negativni efekti shadow IT koncepata i aspekti upravljanja u domenu digitalne transformacije, kao i kompetencije potrebne za upravljanje od strane menadžera digitalnog razvoja. Rezultati rada predstavljaju polaznu osnovu za dalja istraživanja u oblasti, sa naglaskom na Republiku Srbiju, kao i smernice visokoškolskim institucijama i kompanijama za razvoj znanja sadašnjih i budućih zaposlenih.

As a result of the pandemic, but also of the rapid advancement of technology in general, e-learning has emerged as a popular method of education, providing students with flexibility and accessibility. Understanding the factors that influence students’ levels of learning and accomplishment in this digital learning environment is therefore critical for teachers and institutions seeking to increase the effectiveness of teaching and knowledge transfer via e-learning platforms. A number of variables that might improve or impair student use, learning, and performance affect how successful e-learning actually is. In order to maximize the benefits of e-learning and guarantee successful student results, educators and policymakers must have a thorough understanding of these elements. The purpose of this study is to investigate the impact of extrinsic and intrinsic factors on students’ use, learning level, and performance in the setting of e-learning in higher education in two countries. This study evaluates the impact of extrinsic elements such as course content, e-learning system quality, institutional and teacher support, as well as intrinsic aspects such as personal innovativeness, self-efficacy, and information sharing in two countries. The study takes a quantitative approach, and the analysis was carried out using the structural equations method to examine the combined influence of numerous extrinsic and intrinsic elements on the use of e-learning, as well as learning level and performance.The research results show that the course content and e-learning system, personal innovativeness, self-efficacy, and knowledge sharing have a positive influence on the intention to use e-learning. Also, the intention of using an e-learning system will increase the actual use of e-learning technologies, which will ultimately result in better learning performance. The findings of this study will help educators, policymakers, and e-learning platform developers create effective ways for op

Ova zbirka primera pisana je sa ciljem da posluži kao praktičan priručnik za razvijanje i nadgradnju sposobnosti rada u programima MS Excel i Visual Basic for Applications. Namenjena je svim korisnicima koji se svakodnevno susreću sa potrebama za prikupljanjem, formatiranjem i analiziranjem podataka u spredšit okruženju, radi donošenja poslovnih odluka. Zbirka obuhvata različite aspekte poslovanja, čime se ukazuje na potrebnu strukturu računarskog programa za upravljanje preduzećem. Polazi se od osnovnih pojmova dvojnog knjigovodstva, zatim se zalazi u oblast praćenja osnovnih sredstava, materijala i inventara, nedovršene proizvodnje, gotovih proizvoda, robe, kalkulacija prodajne i nabavne cene proizvoda, praćenje kupaca i dobavljača, obračun zarada, doprinosa i poreza na zarade, kadrovske evidencije i poslovnih rezultata. Vođenjem čitaoca kroz zbirku primera uređenu ovim redosledom, izgrađuje se informacioni sistem preduzeća u Excel-u, dok mu se istovremeno, postepeno otkrivaju različita praktična rešenja za korišćenje programa Visual Basic for Applications. Zbirka kroz navedene primere prati materiju obrađenu u knjizi „Informacioni sistemi preduzeća u EXCEL-u (baze podataka, makroi, aplikacije)“

U radu se razmatra fenomen Shadow IT kao izvor inovacija u preduzećima. Shadow IT se odnosi na upotrebu hardvera, softvera, rešenja i usluga iz oblasti informacionih tehnologija (IT) unutar organizacije bez znanja ili odobrenja IT odeljenja. Cilj istraživanja je identifikovanje i klasifikacija prednosti i izazova fenomena Shadow IT, i definisanje smernica koje je neophodno uzeti u razmatranje prilikom kreiranja strategije za upravljanje inovacijama koje proizlaze iz takve prakse. U skladu sa definisanim ciljem, sproveden je sistematski pregled literature. Na osnovu pregleda literature, analizirani su pozitivni i negativni efekti ovog fenomena u kontekstu inovacija. Rezultati rada predstavljaju polaznu osnovu za dalja istraživanja u ovoj oblasti, kao i smernice kompanijama i zaposlenima zaduženim za inovacije.

Spreadsheets have become an indispensable part of the business world, and it is crucial that they are integrated into the corresponding study programs' curricula. However, despite their widespread use in organizations and higher education courses, there are still some challenges associated with their utilization. The risk of using spreadsheets can be singled out as very significant, and it is directly conditioned by the quality of the spreadsheet model. Although these are well-known issues, their interconnection with learning-approach has not been sufficiently explored. This paper presents the research on the interdependence of the risk of use and the quality of the spreadsheet model on the one hand, and the learning approach (tool-centered vs domain-based), on the other hand. The participants in the study were from two universities, fourth-year students of Business Informatics and Operations Management students. Both groups of students have taken courses that involve working with spreadsheets. The spreadsheet course for Business Informatics students was based on a tool-centered learning approach, while Operations Management students undertake more domain-based learning approach. Furthermore, Business Informatics students took the spreadsheet course after several programming and database courses, and therefore had a solid IT background. Operation management students took multiple courses related to problem-solving, engineering, and quantitative methods. The total number of participants was 60. Contrary to the assumption that students with greater IT background would create higher-quality spreadsheets, the results indicate no significant difference in quality between students with and without an IT background. Additionally, domain-based learning did not result in better-quality spreadsheet models. The study also explored students' attitudes toward spreadsheet risks. Students who were more familiar with spreadsheet risks, best practices and model development framework

U ovom radu su prikazane mogućnosti koje upravljački spredšit modeli pružaju u primeni metoda obračuna troškova. Ideja je da se malim i srednjim preduzećima, koja koriste jednostavne knjigovodstvene programe, pruži alat koji će im u par klikova dati mogućnosti preciznog izračunavanja cene koštanja proizvoda i kontrole troškova, koje trenutno po pravilu imaju samo velike kompanije sa „glomaznim“ ERP sistemima

The research objective is to analyze the complaint evaluation and management process, that is requirements for performing control, carried out by state control bodies.. The basic hypothesis of the paper is that the development of models using spreadsheets can identify and quantify activities and subjects of control that are characterized by significant risk and in which there is significant public interest, and focus on them, ie eliminate possible misuse of complaint. The paper shows the direct contribution of automatization to more efficient limited resource management of state bodies

The devastating impact tangibly felt by the entire humanity due to COVID-19 should not be a surprise since pandemics such as Spain flu, Severe Acute Respiratory Syndrome (SARS), Zika, the Middle East Respiratory Syndrome (MERS), and Ebola are becoming regular assurances (Oruma et al., 2021). Pandemics such as these are something that might be expected in the future as well, and as such are a threat for which human kind must be prepared in the future (Kumari et al., 2021; Pulighe & Lupia, 2020; Workie et al., 2020). This is additionally becoming true and evident within supply chains of farming products, including food processing and storing, distribution and logistics, which are already suffer from very low efficiency and effectiveness, sensitivity to market disruptions and other external factors (Lezoche et al., 2020). Sustainable management of agricultural family holdings (AFH) is in comparison to agricultural holdings held by big corporations, even more under threat. This is especially true in countries with less developed agricultural infrastructure, such as the Republic of Serbia. Agricultural production is not rationally organized, and labor productivity is low. Some of the problems identified within AFHs include: inability to respond to climate change challenges; lack of the data and records on their business activity; lack of the data and records on their natural, human and material resources; resource management; inability to respond to the disruption of distribution chain; lack of decision support systems and business monitoring and planning tools. Consequently, the paper aims to examine requirements of AFHs related to business information and to propose information system (IS) characteristics able to improve the system management. The IS proposal will be based on spreadsheet applications due to the price, availability, flexibility, ease and speed of the system development and modifications. Proposed solution should support sustainable management of AFHs in

The COVID-19 pandemic has accelerated the process of digital transformation of higher education institutions. In a very short period, teachers and students abruptly switched to digital environments, which they had not used until then. As online teaching is very different from traditional teaching, teachers and students are faced with numerous new challenges. Online teaching requires a specific environment that primarily implies the availability of adequate technology as well as the skills that both teachers and students should have. Some higher education institutions have completely switched to online mode, while others have practiced a combined (online and offline) mode. The aim of this paper is, based on a questionnaire developed by Bernard et al. (2007), to examine the level of online skills, readiness for online learning and learning initiatives, attitudes about online learning, as well as the desire for online interaction with teachers and colleagues by the surveyed students.

This paper presents an inventory control problem in a private pharmaceutical distribution company from the Republic of Serbia. The company realizes that distribution within nine neighbouring countries and inventory control in the pharmaceutical supply chain is centralized. In order to constitute a conceptual model of the problem, we propose the modern control theory concept. The conceptual model is based on the specific practical assumptions and constraints of the supply chain. Thereafter, a dynamic discrete mathematical model of inventory control is formulated to reflect elements of the system and their relations. The model considers multiple pharmaceutical products, variable lead time, realized stochastics and deterministic demand, and different ordering policies (Lot for Lot and Fixed Order Quantity). Deterministic demand is represented as a sales forecast for each product per month, while stochastic demand is generated as a random variation of sales forecast in a range of +/- 20%. Two objective functions are defined as the maximization of the difference between planned average inventory level and realized average inventory level, and the minimization of stock-out situations. We develop a procedure for the determination of reorder points and the number of deliveries to achieve proposed objective functions. The model overcomes shortages of theoretically-based distribution requirements planning models and offers solutions to the limitations in inventory control practice. Real-life data, collected over two years, are used for the validation of the proposed model and the solution procedure. Numerical examples illustrate the model application and behaviour.

Digital transformation is becoming more ingrained into everyday life and is a talking point among researchers today. It has been evident from the growing number of publications that have focused on various aspects of digital transformation in the last few years. Based on the number of papers published, one of them is of much less interest to researchers: the managerial role of Chief Digital Officer (CDO) inherent in digital transformation. Having this in mind, a systematic literature review was conducted to elucidate the CDO's role, duties, and required competencies. In this paper, the results and conclusions of 22 papers are presented based on the search criteria outlined by the Web of Science and Scopus index databases. It is obvious that managing digital transformation is becoming more important as digital transformation affects almost every sector of business. The purpose of this study is to examine the position of Chief Digital Officer in terms of its position, role, and responsibilities as well as its necessary competencies. The results of this study could serve as the basis for future research in this area, which judging by the relevance of the topic, will certainly be more intensive.

The automotive industry is one of the most dynamic and challenging business areas in the European Union (EU) and wider. It implies a complex supply chain with a turnover of 7% of EU GDP (gross domestic product) and 6.1% of total EU employment and has an important multiplier effect on the economy. Given the apparent impact of automotive companies on the economy, they are under constant pressure to review and improve their production processes, business activities, and market position. It can be said that each process that supports the creation of new value in the automotive industry is of equal importance. The focal point of this paper is the procurement management process for new products. Considered procurement is related to the components of the products purchased for the first time. These procurements have a direct impact on business expenses. Therefore, the paper proposes a conceptual model to improve the procurement of new products components. The model is developed following modern control theory and based on the feedback loop principle. All elements of a feedback loop (reference, system, sensor, comparator, and controller) are described. The model development is based on a case of a large company from the automotive industry in the Republic of Serbia.

Present-day airline industry is quite a competitive field and crew scheduling represents one of the crucial problems due to significant impact on the airline's cost. The crew scheduling problem is based on the assignment of crew members to operate different tasks of route. The main goal of this paper is to provide an analysis and a solution to one of the biggest problems detected on a small airport in the Serbia - the problem of ground crew scheduling. The paper presents the main characteristics, goals and limitations of a real-life problem identified at this small airport. In order to solve the problem, we developed a dynamic discrete simulation model. The model is developed in a spreadsheet environment of Microsoft Excel. Some of the main limitations found in the development of the model are strong constraints and multiple goals. The model presented in the paper is designed as a useful management tool for smaller airports and is aimed at the improvement of operative processes.

Purpose: Due to information technology rapid development, the possibility arises to include different ideas and inputs from a large number of people in value creation throughout the innovation process. In this regard, the key success factors (in the form of attributes) of crowdsourcing platforms for innovation can be observed as the main goal of the paper. Design/methodology/approach: The research is conducted in two phases. The first one was oriented towards literature review on crowdsourcing platforms and their attributes, and the second, towards selection and investigation of the platforms. The review was realized through Google Scholar's advanced search based on predefined keywords. Within the resulted search, we chose those papers concerning platforms' attributes. Analyzing these papers, we extracted the attributes for further research. The second phase represents the selection of platforms, which is based on the frequency of their appearance in relevant research and persistence over time. The investigation of various platforms is presently performed through direct analysis of each individual platform in terms of search and recognition of previously defined attribute values. Findings: The results of the review based on the identified design elements (attributes) may well serve as an initial knowledge base of crowdsourcing platforms since it contains featured values for every predefined platform element. Research/practical implications: It is quite possible to assume that our knowledge base can support different companies in their innovation processes management, giving the foundation for creating new concepts of communication and collaboration. Most certainly, future research should be oriented towards recognizing additional attributes and, obviously, towards examining a larger number of platforms. Originality/value: The presented paper makes a positive contribution to the widely present topic in the innovation management field concerning the role of online pla

Dynamic discrete inventory control models implemented in a spreadsheet can be used as a quite reliable and relatively simple tool for presenting static inventory models with a complex mathematical apparatus. These models can be easily implemented in real systems, e.g. companies. The discretization of the continuous infinite time horizon to more than one finite time period is a more natural manner of describing and analyzing inventory dynamics of real systems. In this manner the continuous time inventory model is interpreted as the discrete time inventory model. The objective of this research is to present a static time continuous multiproduct economic order quantity (EOQ) model with storage space constraints, as a combinatorial optimization problem in the corresponding dynamic discrete time system control process. The heuristics approach used for problem solving is based on examination and comparison of several search algorithms and presented throughout several numerical experiments. Furthermore, this paper describes spreadsheet error detection and debugging approach for the presented model. The approach is based on common and specific constrains of the dynamic discrete inventory control model developed in a spreadsheet environment. Preliminary experiments show the general applicability of the approach.

Lean &Kaizen concepts are realized in order to solve problems in the operations of storage processes. Company is a leader in wholesale and retail of raw materials (panel material and plywood) for furniture manufacturing. This company has over 5000 different articles in the sales program. The paper describes state of warehouse operations in the company before and after Lean & Kaizen implementation in the main logistics and distribution centre. Key performance indicator named as Time-To-Customer in distribution is reduced from 48 hours to 24 hours.

Spreadsheets have been widely used in many business and scientific areas for modeling and simulation. Nevertheless, a number of research surveys have shown that these applications are particularly prone to errors. Some of the reasons for this error-proneness can be attributed to the fact that spreadsheet models are usually developed by the end-users and that standard software quality assurance processes are typically not applied. In addition, end-users often do not have a "clear picture" about the model structure and elements represented in the spreadsheet. Therefore, the aim of this paper is to present the error detection and debugging approach developed for dynamic discrete spreadsheet models of inventory control. Spreadsheet modeling of inventory dynamics is based on the utilization of the discrete time system control concept. This concept provides additional rules (common and specific constraints) used for error detection. Preliminary experiments show general applicability of the approach.

U radu je prikazana aplikacija namenjena zaposlenima u hostelu, koja omogućava unošenje i čuvanje rezervacija, dok njen centralni deo predstavlja upravljački model pomoću kojeg rukovodioci mogu analizirati poslovanje. Aplikacija je razvijena u MS Excel okruženju, a procedure su kreirane u VBA (engl. Visual Basic for Application) programskom jeziku. Osnovni cilj rada je analiza i automatizacija poslovnih procesa u hostelu "SAN Art" i kreiranje modela pomoću kojeg će se unaprediti upravljanje sistemom i ostvariti bolji poslovni rezultat. Neki od problema, uočeni analizom postojećeg stanja, ukazuju da menadžment hostela ne poseduje bazu za evidentiranje prodatih usluga i da se svi finansijski proračuni obavljaju "na olovku" ili digitronom. U cilju unapređenja poslovanja identifikovani su ključni indikatori performansi (KPI), koji se u modelu prate na kvartalnom nivou. Sposobnost praćenja ovih indikatora treba da omogući rukovodiocima uvid u nedostatke u poslovanju i poslovne procese koje je moguće poboljšati., The paper presents an application which is developed for employees of hostel and enables importing and storing information about room bookings. Central part of the application is control model for business performance analysis. The application is developed in MS Excel, while the procedures are created in VBA (Visual Basic for Application) programming language. The main goal of the paper is analysis and automation of business process in SAN Art Hostel and creation of the model that will improve system control and consequently improve business results. Main problems, detected by current state analysis, were lack of database for service tracking and fact that all financial calculations are conducted with calculator or with pen and paper. In order to improve business performances we identified the Key Performance Indicators (KPI), which will be observed quarterly. KPI monitoring should enable managers to distinguish imperfections of their business and to realize which business processes can be improved.

Spredšitovi se primenjuju u širokom opsegu organizacionih funkcija za realizaciju različitih aktivnosti. Koriste se za finansijske proračune, planiranje, agregaciju podataka, donošenje odluka i u druge svrhe. Ipak, brojna istraživanja ukazuju da su ovi programi izrazito podložni nastanku grešaka. Kao neki od najznačajnijih uzroka nastanka grešaka u spredšitovima mogu se izdvojiti razvoj modela od strane krajnjih korisnika i nepostojanje procesa obezbeđenja kvaliteta (OK) softvera. U skladu sa tim, predloženi su različiti pristupi usmereni na podršku krajnjim korisnicima u razvoju i korišćenju spredšit modela višeg kvaliteta. U ovom radu se predstavlja pregled literature na temu pristupa za detekciju i analizu grešaka u spredšitovima, od vizualizacije spredšitova, statičkih analiza i izveštaja, automatske detekcije i ispravke grešaka, testiranja, modelom vođenih pristupa razvoja, do pristupa projektovanja i održavanja. Na osnovu pregleda izabranog skupa pristupa, predlažu se mogući pravci budućih istraživanja., Spreadsheets are applied in wide range of organizational functions for realization of different activities. They are used for financial calculations, planning, data aggregation, decision making, etc. However, a number of researches have shown that such programs are particularly error-prone. Some of the most important causes for spreadsheet error occurrence are that spreadsheet models are developed by end users and that standard software quality assurance (QA) processes are usually omitted. Correspondingly, researchers proposed a number of approaches aimed at supporting end users in developing and using the error-free spreadsheet models. In this paper, we provide a literature review on the topic of error detection and debugging approaches, including spreadsheet visualization, static analysis and quality reports, automated fault localization and repair, testing, model-driven development approaches, design and maintenance support. Based on this review, we outline directions for future research.

Spredšitovi predstavljaju osnovni analitički alat u poslovanju proteklih 25 godina. U radu je opisan pristup upotrebe spredšitova za definiciju heurističkih i metaheurističkih algoritama, koji mogu unaprediti funkciju troškova i vremena u cilju pronalaska vrednosti upravljačkih promenljivih, koje daju bolje diskretne procese. U radu se predstavlja statički, vremenski kontinualni problem ekonomične količine naručivanja (EOQ) zaliha za više proizvoda sa ograničenjem skladišnog prostora, modeliran u spredšitu kao problem kombinatorne optimizacije za odgovarajući dinamički, vremenski diskretni proces upravljanja zalihama (DPUZ). Opisani problem upravljanja zalihama predstavlja široko primenljiv i poznat problem u praksi.U cilju rešavanja problema razvijena je specijalna heuristika, zasnovana na tehnici lokalnog pretraživanja i metaheuristička metoda bazirana na principu promenljivih okolina (MPO). Specijalna heuristika se koristi za određivanje broja narudžbina, a metoda bazirana na principu promenljivih okolina je primenjena za poređenje rezultata dobijenih specijalnom heuristikom. Efikasnost razvijenih metoda je preliminarno ispitana i upoređena kroz nekoliko numeričkih ekseperimenata za 21 i 102 artikla., Spreadsheets have been an essential analytical tool in business for over 25 years. This paper presents the approach of using spreadsheets for the definition of heuristics and metaheuristics algorithms, which can improve time and cost functions, in order to find control variables values, which give better discrete processes.The objective of this paper is to model a static time-continuous multiproduct economic order quantity (EOQ) based inventory management problem with storage space constraints, as a combinatorial optimization problem in the corresponding dynamic discrete time system control process. The described inventory management problem represents a widely applicable and popular problem in practice. To solve this model we have developed a special heuristics based on the local search technique and a metaheuristic technique based on the variable neighborhood search principle, and we have preliminary examined their efficiency and compared them in several numerical experiments. The special heuristics was developed in order to determine number of orders and the metaheuristic technique based on the variable neighborhood search was developed in order to compare its results with the results of the special heuristics.

U radu se razmatra mogućnost primene softverskih aplikacija i simulacije u procesu edukacije operacionih menadžera. Program Logware se navodi kao jedan od raspoloživih alata, u kontekstu softverske podrške u obrazovanju. Opisana su dva modula računarskog programa Logware, pogodnog za analizu i rešavanje raznovrsnih problema i planiranje logističkih i aktivnosti lanca snabdevanja. Prikazom mogućnosti simulacije procesa u lancu snabdevanja, korišćenjem SCSIM modula, ukazuje se na onaj aspekt softvera Logware koji omogućava njegovo korišćenje za interaktivni razvoj znanja i unapređenje veština kadrova u oblasti menadžmenta logistike i lanaca snabdevanja. Prikazom modula ROUTE ukazuje se na aspekt softvera Logware koji omogućava da se, na neposredan način, korisnicima približe složeni problemi rutiranja. Predstavljanjem problema na koje se odnosi modul ROUTE naznačena je razlika između obrazovnih i praktično primenljivih softvera., The paper discusses the applicability of software applications and simulation in the education of operations managers. Program Logware is referred as one of the available tools, in the context of software support in education. There are represented two modules of software Logware, that are useful for analyzing a variety of logistics and supply chain problems and logistics and supply chain planning. Review of supply chain process simulation using SCSIM module notes the aspect of Logware software, as a tool for interactive development of knowledge and skills improvement of logistics and supply chain managers. Review of module ROUTE indicate the aspect of software that makes it appropriate for the introducing to complex routing problems. Problems relevant to the module ROUTE are represented in point of differentiation between educational and practically applicable software.

Spredšitovi se primenjuju u širokom opsegu organizacionih funkcija za ostvarivanje različitih poslovnih ciljeva. Jedna od oblasti u kojoj se najviše primenjuju su finansije i računovodstvo. Iako su spredšitovi ne i zaostavni alat u poslovanju više od 25 godina, spredšit obuke i kursevi nisu prilagođeni atributima polaznika, kao ni ciljevima njihovih kompanija. Sadržaji kurseva, prilagođeni nivou korisnika ali i poslovnim zahtevima kompanija mogu se definisati na osnovu klastera, određenih prema karakteristikama korisnika u radu sa spredšitovima, kao i kompleksnosti i važnosti spredšitova za organizaciju. Nedovoljna prilagođenost sadržaja, tipičnih obuka, određenog prema kriterijumu prosečnog nivoa postojećeg znanja korisnika, koji se često subjektivno procenjuje, a sačinjenog bez poznavanja potreba korisnika, može se prevazići primenom metoda klasterovanja. U radu su predstavljeni rezultati istraživanja sprovedenog nad 165 ispitanika, korisnika spredšitova. Primenom metoda klasterovanja K-means i Two Step nad dobijenim podacima, na osnovu atributa korisnika, otkrivaju se grupe sličnih korisnika, koje su osnova za određivanje sadržaja programa obuke., Spreadsheets are used in a wide range of organizational functions, to achieve different business goals. Finance and accounting are the areas where spreadsheets are the most frequently used. Although spreadsheets are an indispensable tool in business over 25 years, spreadsheets training and courses are not adjusted to the attributes of participants, as well as to the goals of their companies. Courses' contents, tailored to the user level and the business needs of companies, can be defined according to dusters, based on spreadsheets user characteristics, as well as the complexity and importance of the spreadsheets for the organization, insufficient adaptability of content of classic training, defined according to the criterion of users knowledge average level, which is often subjectively estimated, and composed without knowledge about users needs, can be overcome by using of clustering methods. This paper presents the results of survey, carried out over 165 respon­dents, spreadsheet users. The implementation of K-means and Two Step clustering methods, based on user attributes, revealed groups of similar us­ers, which can be used for determination of the training programs content. .