2007, vol. 55, br. 7-8, str. 241-262
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Analiza rentabilitetnog i finansijskog položaja privrede Srbije u 2006. godini
Univerzitet u Beogradu, Ekonomski fakultet
Sažetak
U ovom napisu se nastavlja sa dugogodišnjom analizom finansijskog položaja i rentabiliteta privrede Srbije. Analiza je zasnovana na predatim i obrađenim godišnjim bilansima, kojih je u protekloj 2006. godini bilo 76.234, ili 804 godišnjih bilansa više nego u prethodnoj 2005. godini. Bitna karakteristika u razvoju rentabiliteta i promeni finansijskog položaja privrede Srbije u 2006. godini je radikalna promena rentabiliteta i izlazak iz zone gubitka. Jer umesto permanentnog rastućeg gubitka, počev od 1994 godine, privreda Srbije je završila 2006. godinu sa 118,8 milijardi neto dobitka. Prema tome, pored uočljive izmene rentabiliteta drastično je smanjen negativni neto obrtni fond, gotovo za 110 milijardi dinara, dok je broj zaposlenih smanjen za samo 22.958 lica, što ukazuje da je popravljanje rentabiliteta srpske privrede praćeno ozbiljnim poboljšanjem finansijskog položaja. Iz svega rečenog, jasno proizilazi da je, konačno, rentabilitetni i finansijski položaj u uzlazu i da je sada najvažniji problem zaustavljanje smanjenja broja zaposlenih, koji je od 1994 do 2006 reduciran za ukupno 509.881 lica, a što predstavlja značajan iznos dodatnog kapitala i povećanje obima proizvodnje i prometa.
Abstract
The paper proceeds with an analysis of the financial status and profitability of the Serbian economy. The analysis relies on the delivered and processed annual reports, the number of which in the former year of 2006 was 76,234 or 804 annual reports more than in the preceding year of 2005. The crucial element of the increase in profitability and changes undergone with regard to the financial position of Serbian economy in 2006 was a radical turn in respect with profitability and its recovering from deficit. This means that instead of the continuingly growing deficit, starting from 1994, Serbian economy ended up with 118.8 billion of net profit in the year of 2006. Accordingly, aside from the obvious change in profitability, the negative net working capital has been drastically reduced by almost 110 billion RSD while the number of employees was reduced by only 22,958, which indicates that the enhanced profitability of Serbian economy has been accompanied by a notable improvement in its financial status. The aforementioned clearly shows that eventually, the profitability and financial status have the growing trend and that at this point, the central problem would be to stop the decrease in the number of employed persons, which in the period from 1994 to 2006 accounted for overall 509,881 persons, which resulted in generating a substantial amount of additional capital and increasing the scope of production and turnover.
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