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Finansijski racio pokazatelji kao rani prediktori poslovnog neuspeha - iskustvo iz Srbije
Kušter Denis ORCID
Univerzitet u Novom Sadu, Ekonomski fakultet, Subotica, Srbija

e-adresa: kuschter@yahoo.com
Ključne reči: poslovni neuspeh; bankrot; finansijski pritisak; Mann-Whitney; finansijska racia
Sažetak
Problem bankrotstva preduzeća godinama intrigira naučnu javnost zbog svog praktičnog značaja. Nema zemlje na čije ekonomsko blagostanje ne utiču poslovni neuspesi. Problem istraživanja proizilazi iz nedostatka analiza iz Republike Srbije koje se odnose na pitanje poslovnih neuspeha. Osnovni cilj ovog istraživačkog rada je da se utvrdi da li su racio pokazatelji relevantni za predviđanje poslovnog neuspeha jednu, dve i tri godine pre pokretanja stečajnog postupka. Istraživanje je sprovedeno na uzorku od 100 preduzeća sa teritorije Republike Srbije. Podaci za obračun racia preuzeti su sa zvaničnog sajta Agencije za privredne registre. Statistička analiza se zasniva na MannWhitney testu koji se koristi za identifikaciju razlika između dve grupe u odnosu na neku varijablu (racio). Test je sproveden u IBM-ovom SPSS v.26 alatu. Rezultati istraživanja ukazuju na to da finansijski pokazatelji mogu biti korisni za predviđanje poslovnog neuspeha čak i tri godine pre pokretanja stečajnog postupka, jer postoje statistički značajne razlike u vrednostima racia između bankrotiralih i solventnih preduzeća.
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O članku

jezik rada: engleski
vrsta rada: originalan članak
DOI: 10.5937/AnEkSub2200005K
primljen: 05.06.2022.
prihvaćen: 10.10.2022.
objavljen onlajn: 09.12.2022.
objavljen u SCIndeksu: 08.12.2022.

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