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 
 alem@alai.no 
 
 
 S-02 
 John 
 ALAI Holding AS 
 AI Director / PM 
 Delivery quality, architecture, team coordination 
 High 
 Daily; owns all delivery 
 john@basicconsulting.no 
 
 
 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 
 
 Request: Any stakeholder submits a Change Request (CR) using the change-request.md template 
 Impact Analysis: John + Tech Lead assess scope, timeline, budget, and risk impact within 3 business days 
 Decision: John approves/rejects within 2 business days of impact analysis 
 Budget changes > 10%: Require Alem approval 
 Implementation: Approved CRs logged, prioritized in backlog, and scheduled 
 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