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Industrija
2018, vol. 46, br. 2, str. 77-98
jezik rada: engleski
vrsta rada: izvorni naučni članak
objavljeno: 02/08/2018
doi: 10.5937/industrija46-16618
Creative Commons License 4.0
Finansijska pozicija i kreditni rejting kompanija u cirkularnoj ekonomiji Srbije
aUniverzitet Singidunum, Beograd
bHotel Kraljevski Čardaci, Kopaonik

e-adresa: pvukadinovic@singidunum.ac.rs

Sažetak

Koncept cirkularne ekonomije sve više dobija na značaju. Najrazvijenije ekonomije sveta sve više pažnje poklanjaju ovom konceptu. Potvrdu prethodno navedenom predstavlja i specijalni dokument koji je usvojila Evropska Unija a koji se direktno odnosi na ovaj koncept. U Srbiji, koncept cirkularne ekonomije nalazi se u ranoj fazi razvoja i prisutan je pre svega u proizvodnom sektoru. Ova analiza odnosi se na uzorak od šest kompanija koje posluju u šest različitih sfera poslovanja u cirkularnoj ekonomiji. Cilj istraživanja je da analizira perspektive novog koncepta u privredi Srbije, kroz procenu finansijske pozicije i kreditnog rejtinga analiziranih kompanija kroz Altmanov Z' i Z''- prilagođen model. Sprovedena analiza pokazuje da kompanije koje su bile predmet istraživanja imaju optimistične procene svoje finansijske pozicije i kreditnog rejtinga u nastupajućem periodu. Imajući u vidu prethodno navedeno, otvara se perspektiva za razvoj koncepta cirkularne ekonomije u Srbiji.

Ključne reči

cirkularna ekonomija; Z-score zona; kreditni rejting; kreditnirizik

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