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2015, vol. 61, br. 1, str. 141-149
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Analiza finansijske ravnoteže kao osnove upravljanja kompanijom
Analysis financial balance as base management company
Ključne reči: analiza finasijskih rezultata; analiza finasijskog položaja; finasijska ravnoteža; likvidnost; bilans stanja
Sažetak
Finansijski položaj je određen stanjem finansijske ravnoteže, zaduženosti, solventnosti, održavanjem realne vrednosti sopstvenog kapitala i reprodukcionom sposobnošću. Dobar je finansijski položaj preduzeća ako finansijska ravnoteža obezbeđuje sigurnost održavanju likvidnosti, ako je zaduženost takva da obezbeđuje punu nezavisnost preduzeća i dobru sigurnost njegovih poverilaca. Pod finansijskom ravnotežom podrazumeva se da sredstva po obimu i vremenu za koje (neunovčljiva) odgovaraju obimu i vremenu raspoloživosti izvora finansiranja. Zbog toga se analiza finansijske ravnoteže svodi na analizu kratkoročne finansijske ravnoteže i analizu dugoročne finansijske ravnoteže. Analiza kratkoročne i dugoročne finansijske ravnoteže odnosi se na bilans stanja Analiza kratkoročne i dugoročne finansijske ravnoteže zahteva da se oficijelni (propisani) bilans stanja prilagodi analizi kratkoročne i dugoročne finansijske ravnoteže. Analizom finansijske ravnoteže ocenjuje se likvidnost i uslovi za održavanje likvidnosti, što predstavlja, u stvari ocenu finansijske situacije u užem smislu. Ocena finansijske situacije u širem smislu zahteva i analizu zaduženosti. Kratkoročna finansijska ravnoteža se utvrđuje odnosom likvidnih i kratkoročno vezanih sredstava, s jedne, i kratkoročnih obaveza, s druge strane.
Abstract
The financial position is determined by the state of financial balance, indebtedness, solvency, maintaining the real value of the capital and reproductive capacity. The company has a good financial position if financial balance ensures the safety of the maintenance of liquidity, if the debt provides full independence the company and good safety of its creditors. The financial balance assumes that the assets, which cannot be paid, by volume and time correspond to the scope and time to availability of the funding. Therefore, the analysis of financial balance is reduced to the analysis of short-term financial equilibrium and analysis of long-term financial balance. Analysis of the short-term and long-term financial balance refers to the balance sheet. Analysis of the short-term and long-term financial equilibrium requires that the official (prescribed) balance sheet analysis is adjusted to the analysis of short-term and long-term financial balance. The analysis of financial balance assesses liquidity and requirements for liquidity, which is, in fact, assess the financial situation in the narrow sense. Assessment of the financial situation in the broader sense requires the analysis of debt. Short-term financial equilibrium is determined by the ratio of liquid assets and short-term limited assets, on the one hand and short-term liabilities on the other.
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