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Unearthing the Depths of Revenue Precision: A Cutting-Edge Research Agenda for Empowering Agile Finance

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  • Enkeleda Lulaj

    (University Haxhi Zeka, Faculty of Business, Peja, Kosovo)

Abstract

This research explores the dynamic relationship between SIO (Strategic Income Optimization), RPM (Revenue Precision Management), SFM (Strategic Financial Management), IRS (Integrated Revenue Strategy), RDC (Revenue-Driven Culture), and FCC (Financial Communication and Collaboration) models to unearth the depths of revenue precision for empowering agile finance. Data from 200 corporate finance executives in the Western Balkans (2021–2023) were analyzed using SPSS, AMOS, and G*Power software through exploratory factor analysis (EFA), multiple regression, regression weights, and post hoc power analysis. SFM had a significant 99 percent effect, focusing on strategic revenue and customer retention. SIO, RPM, and IRS, encompassing financial transparency, risk identification, technology investment, and cost management, predict a precision of 96–97 percent. RDC and FCC models, including employee incentives and effective communication, show a significant 92–96 percent effect. SFM, SIO, and FCC are critical to sustainable revenue precision. This study provides a blueprint for improving RPM through strategic financial management, revenue optimization, and interdepartmental collaboration as the linchpin to empower agile finance.

Suggested Citation

  • Enkeleda Lulaj, 2025. "Unearthing the Depths of Revenue Precision: A Cutting-Edge Research Agenda for Empowering Agile Finance," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 27(1), pages 29-70, June.
    • Handle: RePEc:iez:survey:ces-v27_1-2025_lulaj
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    References listed on IDEAS

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    1. Giacosa, Elisa & Culasso, Francesca & Crocco, Edoardo, 2022. "Customer agility in the modern automotive sector: how lead management shapes agile digital companies," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
    2. Dong, Xiaobo & Lin, K.C. & Kuang, Yingxu, 2014. "Are inter-segment revenues informative about future performance?," Advances in accounting, Elsevier, vol. 30(2), pages 298-308.
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    JEL classification:

    • C01 - Mathematical and Quantitative Methods - - General - - - Econometrics
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
    • Z23 - Other Special Topics - - Sports Economics - - - Finance

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