2012, vol. 15, br. 58, str. 59-67
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Faktori strukture kapitala korporativnog preduzeća
Factors of corporate capital structure
Visoka škola za računovodstvo i berzansko poslovanje, Beograd
Sažetak
Finansijske odluke predstavljaju ključne odluke u svakom preduzeću. Ove odluke odnose se, pre svega, na pronalaženje dodatnih izvora za finansiranje postojećeg obima poslovanja, ali i rasta i razvoja preduzeća. Imajući u vidu da je cilj svakog preduzeća da opstane i raste, po logici stvari proizlazi da se odluke o finansiranju u stvari svode na odluke o strukturi kapitala preduzeća. Struktura kapitala je uslovljena vlasničkim oblikom preduzeća, ali ona zavisi i od velikog broja drugih faktora o čijem dejstvu se mora voditi računa prilikom komponovanja strukture kapitala preduzeća. Cilj ovog rada je da ukaže na izuzetnu složenost tih faktora.
Abstract
Financial decisions represent the key decisions in any company. These decisions, above all, relate to finding additional sources for financing the existing scope of business, but also the growth and development of the company. Considering the fact that the goal of every company is its survival and growth, it is logical that financing decisions come down to decisions on corporate capital structure. Capital structure is conditioned by proprietary companies, but it also depends on a large number of other factors whose influence must be taken into consideration during the composition of corporate capital structure. The aim of the paper is to indicate the complexity of these factors.
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