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International Review
2019, br. 3-4, str. 75-80
jezik rada: engleski
vrsta rada: pregledni članak
objavljeno: 26/05/2020
doi: 10.5937/intrev1903075J
Creative Commons License 4.0
Does optimization of balance sheet indicators can have impact on external financiers?
(naslov ne postoji na srpskom)
aFilinav doo, Belgrade
bUniverzitet Privredna akademija u Novom Sadu, Fakultet za ekonomiju i inženjerski menadžment - FIMEK

e-adresa: dalibor.jevtic@filinav.com, tamara.vesic@vspep.edu.rs

Sažetak

(ne postoji na srpskom)
In the matter of decision-making aspect by the banks in Serbia to evaluate each business model, and at the same time to meet client's requirements on the one hand and official standards on the other, is a topic that involves a large number of potential and current bank clients. Looking at the real demands of companies in Serbia for the approval of credit products, we can confirm that banks in Serbia want to aprove balances that are ideally calculated, which is why we have non-standardity in making decisions about lending to potential clients. The focus on the turnover size, the number of employees, the EBITDA and the equity of the company are the factors that lead to mistakes in both cases - approval and rejection of the clients. The aim of this document is to try to confirm, by analyzing specific examples, that it is necessary to go into the business of each potential client, instead of satisfying only the standard forms that the bank sets for the clients and thus influence the process of decision making in banks.

Ključne reči

credit; banks; business optimization; financial statements; indicators

Reference

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