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Ekonomika poljoprivrede 2015, vol. 62, br. 4, str. 1061-1078
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Specifičnosti racio analize finansijskih izveštaja porodičnih mlekara
SažetakPredmet 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.
Ključne reči
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