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2017, vol. 16, iss. 63, pp. 45-50
Application of the efficiency and profitability models through financial analysis in the function of competitiveness of domestic ICT companies
University of Belgrade, Faculty of Organizational Sciences,
Keywords: financial analysis; ICT industry; accounting principles; efficiency; models of competitiveness
Business scalability is one of the main reasons for the rapid growth and popularity of IT industry. During the 2000s, Silicon Valley has given the foundations of the startup companies, which were predominantly operating in the tech industry, whose business has grown exponentially. Today, the potential of the Republic of Serbia lies precisely in the IT industry. Similar business conditions and the global market have provided the opportunity for Serbian entrepreneurs to operate according to the same conditions as the world’s leading companies. On the other hand, efficiency is one of the indicators that determines the overall performance of this industry. This paper emphasis the basic performance indicators based on the financial analysis of the leading Serbian IT companies. Since a large number of IT companies operate as a related legal entity with another - mostly foreign entity, the authors call for different accounting standards in accordance with the regulations of the state in which the entity operates, as well as the principle of revenue recognition, as a prerequisite for further analysis. By comparing domestic with world’s leading companies from Silicon Valley, the author shows the competitiveness of tech companies in the Republic of Serbia.


article language: Serbian
document type: unclassified
published in SCIndeks: 20/10/2017

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