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2021, br. 20, str. 167-178
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Značaj finansijske analize u identifikaciji snaga i slabosti firme - studija slučaja
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.
Abstract
The purpose of this paper is to illustrate the use of several ratio-accounting measures to analyze the performance of the selected firm. Financial statement analysis using accounting ratios has been one of the most commonly used models of assessing business performance. Financial analysis outcomes can be used to help the owner of a small enterprise in making financial and investment decisions to maximize the wealth of the owner. These measures indicate different conditions of the firm - liquidity, profitability, solvency, efficiency and productivity.
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