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Project Charter

Project Charter: Bilko

Project: Bilko — Balkan Accounting SaaS Version: 0.1 Date: 2026-02-23 Author: John (AI Director) Status: Draft Reviewers: Alem Bašić (CEO)

Document History

Version Date Author Changes
0.1 2026-02-23 John (AI Director) Initial draft

1. Vision & Mission

Vision: Bilko becomes the default accounting platform for Balkan SMBs — the tool that every Serbian, Bosnian, and Croatian small business owner uses the way Norwegian businesses use Fiken. By end of 2027, 5,000+ organizations manage their finances through Bilko with zero friction, full regulatory compliance, and a product NPS above 50.

Mission: Build the simplest, most compliant, most affordable cloud accounting software for the Balkan region. We win by combining Fiken's UX simplicity with deep local regulatory knowledge — Serbian SEF e-invoicing, Croatian eRačun, BiH PDV — wrapped in local language and priced for Balkan budgets.

Strategic Alignment: Bilko is ALAI Holding's first B2B SaaS product. It validates ALAI's ability to build and operate a self-sustaining software product — not just deliver client work. Bilko revenue creates ARR that funds ALAI's operational independence. It also establishes ALAI as a technology company in the Balkan market, opening doors to partnerships and follow-on products.


2. Scope

2.1 In Scope — Deliverables

# Deliverable Description Acceptance Criteria Summary
D-01 Bilko Web Application (MVP) Next.js 15 frontend — invoicing, expenses, banking, reports, VAT All 8 core modules functional with real API data, not mock
D-02 Bilko API Backend Express + TypeScript — 50 endpoints covering all MVP features All endpoints tested, authenticated, rate-limited
D-03 Database + Schema PostgreSQL via Prisma — 15 models, multi-tenancy All data persisted correctly, double-entry enforced
D-04 Serbia regulatory compliance SEF e-invoicing integration, 20% PDV, Kontni Okvir Successfully submit test e-invoice to SEF sandbox
D-05 Production deployment Hosting, CI/CD, monitoring, SSL 99.9% uptime SLA met, Lighthouse score ≥ 90

2.2 Out of Scope

  • Payroll processing (Phase 2)
  • Native iOS / Android mobile apps (PWA only in Phase 1)
  • Live bank API connections (CSV import only in Phase 1)
  • Croatia eRačun integration (Phase 2)
  • BiH regulatory compliance (Phase 3)
  • Multi-company management (Phase 2)
  • Inventory management (Phase 2+)
  • AI-powered bookkeeping automation (Phase 2)
  • CRM or client management features
  • White-label or reseller capabilities

2.3 Assumptions

# Assumption Risk if False Owner to Validate
A-01 Serbian SEF API sandbox is accessible for development testing Integration delays 4-6 weeks Tech Lead
A-02 ALAI Tech d.o.o. Serbia registration completes before launch Cannot legally operate in Serbia Alem
A-03 No software certification required by Serbian tax authority for MVP Compliance blocker John
A-04 UBL 2.1 XML format accepted by SEF for e-invoices Rework of invoice engine Tech Lead
A-05 €11-17K budget is sufficient for Phase 1 MVP Scope reduction required Alem + John

2.4 Constraints

# Constraint Category Impact
C-01 Budget ceiling: €17,000 Phase 1 Budget Any feature exceeding budget requires CEO approval
C-02 Serbia first — launch before Croatia and BiH Timeline Architecture must support multi-country from day 1
C-03 NUMERIC(19,4) for all monetary amounts — NEVER float Technical Enforced in database schema and API layer
C-04 Double-entry bookkeeping mandatory — every financial event creates debit+credit Technical Cannot simplify to single-entry even for UX reasons
C-05 LoggedAction table is append-only — no deletes Technical + Legal Audit trail immutability required for accounting law compliance
C-06 All deployment must use ALAI standard stack (Turborepo, Next.js 15, Express) Technical No framework changes without ADR approval

3. Stakeholder Register

ID Name Organization Role Interest Influence Engagement Strategy Contact
S-01 Alem Bašić ALAI Holding AS CEO / Sponsor Product success, ROI, market position High Weekly status + milestone reviews [email protected]
S-02 John ALAI Holding AS AI Director / PM Delivery quality, architecture, team coordination High Daily; owns all delivery [email protected]
S-03 Asmir Merdžanović SnowIT d.o.o. Partner / Balkan Ops Market entry, local compliance Medium Sprint reviews, regulatory questions Via Alem
S-04 Target: Serbian SMB owners Market End User Rep Simple invoicing, tax compliance, affordable price Low (pre-launch) Beta program (5 SMBs + 3 accountants) TBD
S-05 Target: Accountants Market End User Rep Client management, VAT accuracy, export features Low (pre-launch) Beta program TBD

Key Decision Makers:

  • Final scope decisions: John (AI Director) + Alem for budget/strategic
  • Technical architecture approval: John
  • Budget approval: Alem Bašić
  • Contract/legal: Alem Bašić

4. Budget Summary

Line Item Amount (EUR) % of Total Notes
Development (backend + frontend) €8,500 ~55% AI-assisted; primary cost driver
Infrastructure / Hosting €1,200 ~8% Year 1 cloud hosting, CDN, monitoring
Third-party licenses / APIs €800 ~5% SEF API access, email provider, exchange rate API
Testing / QA €1,500 ~10% Load testing, security scan, UAT
Project Management €1,000 ~6% Coordination overhead
Design polish + brand assets €1,500 ~10% Logo, landing page, marketing materials
Subtotal €14,500 100% Within Phase 1 range
Contingency Reserve (17%) €2,500 For approved change requests
Total Budget €17,000 Phase 1 ceiling

Payment Schedule: Internal project — no external payment milestones. Budget tracked monthly by John, reviewed by Alem.


5. Timeline & Milestones

# Milestone Target Date Gate Condition Owner
M-01 Backend foundation complete 2026-03-07 50 API endpoints implemented and tested John
M-02 Frontend connected to real API 2026-03-14 Mock data replaced with live API calls in all 8 modules John
M-03 SEF integration complete 2026-03-21 Test e-invoice submitted to SEF sandbox successfully Tech Lead
M-04 Alpha release (internal) 2026-03-28 All core features functional, deployed to staging John
M-05 Beta program launch 2026-04-07 5 SMBs + 3 accountants onboarded, testing John
M-06 Beta feedback incorporated 2026-04-21 All P1 beta feedback resolved, regression tests pass QA
M-07 Production launch (Serbia) 2026-05-01 Go-live checklist passed, monitoring active, SEF live DevOps
M-08 Croatia launch prep 2026-06-01 eRačun integration started, HR locale added Tech Lead

Gantt Diagram:

gantt
    title Bilko — Project Timeline
    dateFormat  YYYY-MM-DD
    section Backend
    API Endpoints (50)         :s1, 2026-02-23, 14d
    SEF Integration            :s2, after s1, 7d
    section Frontend
    Mock → Real API Connection :f1, after s1, 7d
    section Testing
    Alpha / Internal           :a1, after f1, 7d
    Beta Program               :b1, after a1, 14d
    Beta Fixes                 :b2, after b1, 14d
    section Launch
    Production Launch (Serbia) :milestone, 2026-05-01, 1d
    Croatia Prep               :cr1, after b2, 30d

6. Success Criteria & KPIs

# Success Criterion KPI / Metric Target Measurement Method Evaluation Point
SC-01 SMB adoption Paying organizations 100 orgs in 90 days post-launch App analytics 90 days post-launch
SC-02 Revenue Monthly Recurring Revenue €500 MRR by end of Month 3 Stripe / billing system Month 3
SC-03 System performance Page load time < 1s (p95) subsequent pages Lighthouse + monitoring Launch + 30 days
SC-04 Uptime System availability ≥ 99.9% monthly Uptime monitoring Ongoing
SC-05 User activation Create invoice in first 7 days ≥ 80% of new signups Analytics Monthly
SC-06 User retention Monthly churn < 5% monthly Billing analytics Monthly
SC-07 Regulatory compliance SEF e-invoice submission 100% success rate SEF API response logs Launch day
SC-08 Quality NPS score ≥ 50 In-app survey at Day 30 60 days post-launch

7. Dependencies

# Dependency Type Impact if Delayed Owner Target Date Status
DEP-01 Serbian SEF API access credentials External Cannot test e-invoicing Alem / Asmir 2026-03-01 Pending
DEP-02 ALAI Tech d.o.o. Serbia company registration External Cannot legally invoice Serbian customers Alem 2026-04-01 In progress
DEP-03 Exchange rate API selection (ECB / fixer.io) Internal Multi-currency reports inaccurate Tech Lead 2026-03-07 Open
DEP-04 Beta testers recruitment (5 SMBs + 3 accountants) External Beta phase delayed John / Asmir 2026-03-28 Open
DEP-05 SSL certificate + domain DNS (bilko.rs, bilko.io) External Cannot launch production DevOps 2026-04-14 Open

8. Governance Model

8.1 Decision-Making Authority

Decision Category Authority Must Consult Must Inform
Scope changes John Tech Lead Alem
Architecture decisions John (Tech Lead) Developer agents Alem
Budget changes > 10% Alem John N/A
Release go/no-go John QA, DevOps Alem
Team changes John N/A Alem
SEF / regulatory changes John Asmir (SnowIT) Alem

8.2 Change Control Process Summary

  1. Request: Any stakeholder submits a Change Request (CR) using the change-request.md template
  2. Impact Analysis: John + Tech Lead assess scope, timeline, budget, and risk impact within 3 business days
  3. Decision: John approves/rejects within 2 business days of impact analysis
  4. Budget changes > 10%: Require Alem approval
  5. Implementation: Approved CRs logged, prioritized in backlog, and scheduled
  6. Communication: All stakeholders notified of approved/rejected CRs within 24 hours

8.3 Escalation Hierarchy

L1: Developer Agent → John (response: 4 hours)
L2: John → Alem (response: 24 hours — strategic/financial/regulatory only)
L3: Alem → Asmir/SnowIT (response: 48 hours — Balkan market/legal questions)

9. Team & Roles

Role Agent / Person Responsibilities Availability
Project Sponsor Alem Bašić Strategic direction, final budget approval, legal entity As needed
AI Director / PM John Delivery accountability, agent coordination, architecture Full-time
Business Analyst John / builder agent Requirements, acceptance criteria, documentation Full-time
Tech Lead John Architecture, code review, SEF integration Full-time
Developer(s) builder agents (Sonnet) Feature implementation — API endpoints, frontend Full-time
QA Engineer validator agents Test planning, execution, sign-off Per sprint
DevOps builder agent Infrastructure, CI/CD, deployment Part-time
Balkan Market Advisor Asmir Merdžanović (SnowIT) Regulatory guidance, local market, Serbian company Consulted

10. Risk Summary

# Risk Probability Impact Mitigation
R-01 SEF API instability / breaking changes Medium High Abstract behind service layer; monitor changelog; test in sandbox weekly
R-02 Serbian regulatory requirements change pre-launch Low Critical Monitor APR + Poreska Uprava announcements; Asmir as early warning system
R-03 Budget overrun from underestimated backend complexity Medium High 17% contingency reserve; weekly burn tracking; scope reduction lever
R-04 Pantheon aggressive price cuts to undercut Bilko Low Medium Bilko wins on UX + cloud + simplicity, not just price; differentiation is durable
R-05 RSD/EUR/BAM currency volatility affecting pricing strategy Medium Low Price in EUR for stability; convert to local currency in billing at current rate

Full risk register: [RISK-REGISTER.md](./RISK-REGISTER.md)


Approval

Role Name Date Signature
Author John (AI Director) 2026-02-23
Reviewer
AI Director (John) John 2026-02-23
Project Sponsor Alem Bašić
CEO (Alem) Alem Bašić