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2015, vol. 62, br. 4, str. 1061-1078
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Specifičnosti racio analize finansijskih izveštaja porodičnih mlekara
Ratio analysis specifics of the family dairies' financial statements
Sažetak
Predmet istraživanja ovog rada predstavlja evaluiranje specifičnosti finansijske analize mlekarskih preduzeća sa fokusom na primenu racio analize finansijskih izveštaja. Racio analiza predstavlja središnji deo finansijske analize, jer je zasnovana na ispitivanju odnosa između logički povezanih stavki u finansijskim izveštajima radi ocene finansijskog položaja posmatranog preduzeća i njegove zarađivačke sposobnosti. Govoreći o izveštavanju o finansijskim performansama u porodičnim mlekarama, stvorena je osnova prikaza tehnika finansijske analize, sa posebnim ukazom na specifičnosti njihove primene kod poljoprivrednih preduzeća sa fokusom na preduzeća koja se bave mlekarstvom. U radu je primenjena racio analiza na primeru mlekarskog preduzeća, odnosno porodične mlekare koja posluje u Srbiji. Racio pokazatelji predstavljaju osnovu za identifikovanje odnosa na osnovu koga se poređenjem ostvarenih performansi i određenih standarda poslovanja, identifikuju razlike ili varijacije.
Abstract
The subject of this paper is the evaluation of the financial analysis specifics of the dairy enterprises with a focus on the implementation of the ratio analysis of financial statements. The ratio analysis is a central part of financial analysis, since it is based on investigating the relationship between logically related items in the financial statements to assess the financial position of the observed enterprise and its earning capacity. Speaking about the reporting of financial performance in family dairies, the basis is created for displaying techniques of financial analysis, with a special indication on the specifics of their application in agricultural enterprises focusing on companies engaged in dairying. Applied in the paper is ratio analysis on the example of a dairy enterprise, i.e. a family dairy operating in Serbia. The ratio indicators are the basis for identifying relationships based on which by comparing the actual performance and certain business standards differences or variations are identified.
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