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Značaj finansijske analize u identifikaciji snaga i slabosti firme - studija slučaja
a'Fraud Prevention and Fraud Investigations Sector', The Auditing, Accounting, Financial and Consulting Services Company, 'Moodys Standards' LLC, Belgrade
bUniverzitet u Beogradu, Fakultet organizacionih nauka
cBelgrade Business and Arts Academy of Applied Studies, Belgrade

e-adresaaviation.adviser@gmail.com, snezana.knezevic@fon.bg.ac.rs, petzdravka@gmail.com
Ključne reči: malo preduzeće; finansijski izveštaji; finansijski rezultati; analiza odnosa; vlasnik
Sažetak
Svrha ovog rada je da ilustruje upotrebu nekoliko racio-računovodstvenih mera za analizu učinka izabrane firme. Analiza finansijskih izveštaja pomoću računovodstvenih pokazatelja jedan je od najčešće korišćenih modela procene poslovnih performansi. Ishodi finansijske analize mogu se koristiti za pomoć vlasniku malog preduzeća u donošenju finansijskih i investicionih odluka kako bi se maksimizovalo bogatstvo vlasnika. Ove mere ukazuju na različite uslove preduzeća - likvidnost, profitabilnost, solventnost, efikasnost i produktivnost.
Reference
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Altman, E.I. (2000) Apredicting Financial Distress of Companies: Revisiting the Z-Score and Zeta Models. 1-54, http://pages.stern.nyu.edu/~ealtman/Zscores.pdf
Beraha, I., Duricin, S. (2020) The Impact of COVID-19 Crisis on Medium-sized Enterprises in Serbia. Economic Analysis, 1(53): 14-27
Guillet, B.D., Chu, A.M.C. (2021) Managing Hotel Revenue Amid the COVID-19 Crisis. International Journal of Contemporary Hospitality Management, 33(2): 604-627
Jones, S. (2005) Financial Analysis: Applications to Australian Toll Road Entities. 325-357, Handbooks in Transport
Knežević, S., Mitrović, A., Vujić, M., Ggrur, A. (2019) Analysis of Financial Statements + CD. Belgrade, Author's edition, ISBN: 9788690133604
Kotane, I., Kuzmina-Merlino, I. (2012) Assessment of Financial Indicators for Evaluation of Business Performance. European Integration Studies, (6)
Mbona, R.M., Yusheng, K. (2019) Financial Statement Analysis: Principal Component Analysis (PCA) Approach Case Study on China Telecoms Industry. Asian Journal of Accounting Research, 4(2): 233-245
Mitrović, A., Milašinović, M. (2019) Financial Report as Sources of Financial Information for the Purposes of Financial Report Analyse. u: Scientific Conference 'Accounting and Audit in Theory and Practice', Banja Luka College, Banja Luka, 2019. 25.maj 2019. Godine, 9-21
Montesdeoca, M.R., Medina, A.J.S., Santana, F.B. (2019) Research Topics in Accounting Fraud in the 21st Century: A State of the Art Monica. Sustainability, 11(1570): 1-31
Nurunnabi, M. (2020) Recovery Planning and Resilience of SMEs During the COVID-19: Experience from Saudi Arabia. Journal of Accounting & Organizational Change, 16(4): 643-653
Park, S.B., Kim, S., Lee, S. (2021) Earnings Management of Insolvent Firms and the Prediction of Corporate Defaults via Discretionary Accruals. International Journal of Financial Studies, 9(17): 1-24
Wasiuzzaman, S. (2018) Determinants of Liquidity in Malaysian SMEs: A Quantile Regression Approach. International Journal of Productivity and Performance Management, 67(9): 1566-1584
 

O članku

jezik rada: srpski
vrsta rada: izvorni naučni članak
DOI: 10.5937/univmis2120167M
primljen: 02.02.2021.
prihvaćen: 28.12.2021.
objavljen u SCIndeksu: 18.03.2022.

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