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2017, vol. 64, br. 1, str. 113-128
Finansijsko izveštavanje o ukupnom rezultatu u sektoru hrane i pića u Republici Srbiji
Univerzitet u Kragujevcu, Ekonomski fakultet, Srbija

e-adresavobradovic@kg.ac.rs, nkarapavlovic@kg.ac.rs
Ključne reči: neto ukupan rezultat; neto rezultat; neto ostali rezultat; sektor hrane i pića
Sažetak
U radu se razmatra finansijsko izveštavanje o neto ukupnom rezultatu preduzeća u sektoru hrane i pića u Republici Srbiji. Cilj istraživanja je da se ispita da li je uvođenje koncepta neto ukupnog rezultata donelo značajne informacije za korisnike finansijskih izveštaja. Analiza je sprovedena na uzorku od 132 preduzeća iz pomenutog sektora, na bazi finansijskih izveštaja za 2014. godinu. Utvrđeno je da između neto rezultata i neto ukupnog rezultata postoji veoma visoka pozitivna korelacija; da se neto rezultat i neto ukupan rezultat statistički ne razlikuju značajno; da ne postoji statistički značajna razlika između stope prinosa na sopstvena sredstva izračunate na osnovu neto rezultata i stope prinosa na sopstvena sredstva izračunate na osnovu neto ukupnog rezultata; i da je neto ukupan rezultat promenljiviji u vremenu nego neto rezultat.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekoPolj1701113O
objavljen u SCIndeksu: 27.04.2017.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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